U.S.SECURITIES AND EXCHANGE COMMISSIONWASHINGTON, DC 20549

FORM10-KSB

(MARKONE)

|X|Annual Report Pursuant to Section 13 or 15(d) of Securities ExchangeAct of 1934

Forthe Year ended January 31, 2003

|_|Transition report under Section 13 or 15(d) of the Securities ExchangeAct of 1934

Forthe transition period from _______ to _______.

CommissionFile No. 001-14883

 

| ARSNETWORKS, INCORPORATED
(Nameof Small Business Issuer in Its Charter)
  
NewHampshire   

14-1805077

(Stateor Other Jurisdiction of   

(I.R.S. Employer Identification No.)

 Incorporation or Organization)   

   

   

100Walnut Street, Champlain, New York   

12919

(Addressof Principal Executive Offices)   

(ZipCode)
 
 

(518)298-2042

(Issuer'sTelephone Number, Including Area Code)

 

Check whether the issuer:  (1) filed all reports  required to be filed bySection 13 or 15(d) of the Exchange Act during the past 12 months,  and (2) hasbeen subject to such filing requirements for the past 90 days. Yes |X| No |_|

Therewere 15,015,006 shares of Common Stock outstanding as of May 14, 2003.

 

 

**PART I**

**Item 1.  Description of Business**

***BusinessDevelopment***

ARS Networks, Incorporated ("ARS" or the "Company")is a corporation formed in New Hampshire on May 4, 1998. 

ARS was formed in 1998 to design and develop advancedrailway communications and data management systems and as such has a limitedoperating history.  In July 2000, ARScompleted the purchase of T & T Diesel Power, Ltd. ("T & T"), amanufacturer  of custom diesel powergenerating equipment, that  had  an operating history in excess of 20 years.However, recent under performance by T&T resulted in the sale of T&T inJanuary 2003. In recognition of the Company's difficulty in securing sufficientfinancing to continue in its current structure, the Board of Directorsrecommended that the Company revisit its capital structure and also itsbusiness plan. As a result, the Company has undertaken several changes in orderto bring value to shareholders.

At a Special Meeting of Shareholders held December 5,2002, the Company's shareholders approved an increase in the authorized sharecapital of the Company to 500,000,000 shares.

                InFebruary 2003, the Company's Board of Directors recommended, and theshareholders approved, a reverse stock split on the ratio of 1 (one) post splitshare for each 50 (fifty) pre split shares held by shareholders. Following thefiling and acceptance of schedule 14 C, the reverse split became effective onMarch 26, 2003. The Company's trading symbol was also changed on March 26 toARSW.

                OnMarch 28, 2003, the Company entered into a Letter of Intent with Alexander andWade Inc to acquire 100% of its wholly owned subsidiary, Majestic Refilter,Ltd. ("Majestic Refilter") On April 8, 2003, the Board of ARS approved thetransaction under which ARS issued 2 million shares of its restricted commonstock  for the acquisition. The purchaseof Majestic Refilter closed on April 22, 2003. More detailed discussion of thisproduct and its benefits to ARS are noted below.

                OnApril 25, ARS acquired all of the outstanding common shares of HMM Capital HoldingsInc. ("HMM") and with this transaction also acquired the license to distributethe ARS Fire Safety Tec fire retardant doors. The fire doors are approved byUnited Laboratories in the United States and Canada. The retrofit fire doorsare protected by patent in the US. The doors meet the current safetylegislation guidelines imposed in the US and Canada and have been sold in NorthAmerica for the past several years. As consideration, ARS issued 10 millionshares of its restricted common stock to the shareholders of HMM CapitalHoldings, Inc. in exchange for all 10 million shares of HMM outstanding.

                Giventhe above, the Company has refocused its business strategy for 2003 and beyond.The fire doors are expected to bring revenue to the Company immediately and theCompany will also focus on the continued development of Crosslogix and theRefilter product. However, it must be noted that the customer acceptance ofthese products is not assured.

***Businessof Issuer***

The recent acquisitions by ARS will result in a revisedfocus for the Company. While the Company had historically looked to develop aprivate wireless network for the railway industry, the Company will focusprimarily on the sales of the fire doors and development of a distributionsystem to maximize the revenue and profits. The Company will continue to investin the development of Crosslogix as well as the development of the Refilterproduct as management believes that markets and revenues exist for theseproducts. 

ARS/Fire Safety Tec, technology is approved byUnderwriters Laboratory (UL) and is patented. The door kit been test marketedand more than 70,000 kits have been sold in the US and Canada and saves up to80% in cost when upgrading any existing non-rated door to a code compliant firerated door in commercial, institutional and multi-unit residential buildingssuch as nursing homes, apartment buildings, hotels, dormitories, hospitals,offices, government buildings and retail environments.  

There is a well defined and current North American marketopportunity to participate in the upgrade of 50 million doors that are requiredto meet minimum standard Fire Code. Corridor-to-unit doors require a 20-minutefire protection rating. Proper doors are mandated under Fire and Building Coderegulations, given that doors are usually the weakest structural element and,when breached, offer fire an easy path to spread.

National Fire Data Center of the US Fire Administrationprovides the overall fire picture in the US for the year 2000: "4,045 Americanslost their lives and another 22,350 were injured as the result of fire. Firekilled more people than all natural disasters combined. 1.7 million fires werereported. Direct property loss due to fires was estimated at $11 billion. 85%of all fire deaths and 75% of direct dollar loss occurred in residentialproperties." US Fire Administration, in the study*,* relating to city characteristics and residential fires statisticsin the USA (August 1998), states: "Cities with older housing stock demonstrateda greater likelihood of fire. The overall residential fire statistics tended tobe significantly higher in cities with older housing stock and lower in citieswith newer housing, because newer housing is built to higher building codes".

2

 

ARS Fire Safety Tec offers an affordable patentedtechnology to address this issue. The timing could not be better, National FireProtection Association (NFPA)101, Life Safety®, is one of the most frequentlyused NFPA standards. As of July 1, 2002 it has been adopted by 33 of the 50 statesand is used internationally as well. Life Safety® is also the standard used bythe federal government. Thirty-three States have not only adopted the minimumstandard but are enforcing it.  Safetyhas become one of the most important issues amongst elected officials andgovernmental agencies.  Life Safetyrequires all authorities having jurisdiction to pay additional attention toassure fire containment. (*Source NFPAJournal July/August 2002*)

ARS/ Fire Safety Tec uses space age technology similar tothe material used by the space shuttle during re-entry into the earth'satmosphere to insulate against fire. Prior to ARS FST technology introductionthe only way to comply with Fire and Building codes was to replace an existingnon-rated door with a new installed $1,100 fire rated door and frame. TheCompany's retrofit fire door kit allows property owners an affordable andapproved technology to convert existing doors into fire rated doors for aninstalled price of $220 a savings of 80% over the alternative, doorreplacement.  ARS / FST offers full Codecompliance. In addition ARS/FST eliminates the need to dispose of old doorsthus providing a significant environmental benefit and further disposal costsavings.

**Refilter**

Diesel engines are the cause of a majority of the airbornepollutants that choke most major cities worldwide. Regulators internationallyare setting stringent standards for diesel emissions that must be met atvarying milestones during the coming decade. With over fifteen million dieselengines in operation in the U.S., and in excess of 50 million worldwide, thecurrent output of harmful emissions is estimated to be well above 5 milliontons per year. According to the Environmental Protection Agency (EPA), eachyear smog and soot account for 15,000 premature deaths, one million respiratoryproblems, 400,000 asthma attacks and thousands of cases of aggravated asthma,especially in children. It is this problem that, after two years of research,has lead to the development of an exhaust filtering system called ARSREFILTER.  

The ARS REFILTER Exhaust Filter System incorporates aremovable filter/converter system that is designed for cleaning when needed.This system does not require special fuel formulations and will work withcurrent engine management systems thus allowing for an estimated 90% reductionin emissions and therefore meeting the upcoming standards. The ARS REFILTERExhaust Filter System will reduce particle emissions from combustion enginesand has applications in transportation, mining and construction as well asother industries. 

The Company has completed the necessary research and iscontinuing development with regard to a proto-type unit. A search of theexhaust filter industry has shown that there are no similar systems availableon the market.  A patent notice ofallowance has been granted and the Company anticipates the patent will beissued with in the next two months.

**Crosslogix:**

The focus of ARS's private wireless network (called *CrosslogixTM)* is managementof railway traffic, control and public safety. While the ARS system and its component parts were developed to improvesafety at rail crossings, the ARS system can support numerous applications inreal time data collection, processing, monitoring and informationanalysis.  The system has evolved intoan integrated service information system that is the foundation of the ARSwireless private network.

ARS's first information service system application is theARS level grade crossing.  Unliketraditional systems, ARS can add other applications to the system such as hotbearing detectors and flat wheel detectors. ARS then transmits the information recorded over its private network toalert railway officials and service providers of problems related to safety ormaintenance.

The Company believes that the ARS system benefits railwayoperating efficiency because it can give virtually instant feedback on thelocation of cars and freight, which includes capturing information andtime-stamping it as trains pass through a crossing.  Plus, this innovative system is expected to allow communicationbetween trains and crossing signals to provide motorists with more completeinformation on train movements.  TheCompany believes that improved information creates safer conditions andbenefits for the railways and their customers, as well as motorists andpedestrians. 

***Plan of operation***

The Company's prime focus will be the launch of ARS/FireSafety Tec ("FST"), which the Company feels will generate substantial revenuesfor ARS and it's investors. 

3

 

The Company's key corporate objectives andstrategies for 2003 are to secure sufficient financing toensure sales, marketing, operational objectives and development areaccomplished during FST's 2003 US launch and beyond. FST plans to establishit's US head quarters in the north eastern US to implement it's marketing andsales goals for FST's flagship product and new product introductions. FST willseek out strategic partners to market, distribute and install FBT products. 

FST's marketing objectives and strategiesare an essential component from the time of launch in order to effectivelyposition the product's competitive benefits and establish awareness. Marketevaluation, the first stage of the market strategy, has been completed duringthe last three years of test marketing and manufacturing the product in Canada.The Company has successfully sold over 70,000 units, mostly in Toronto Canada;notwithstanding, there is an increasing demand for the product in the US.Security, safety, cost savings, efficiencies and the adoption of NFPA-101 LifeSafety Code-2000 by 33 of the 50 states as of July 1, 2002 has presented anunprecedented opportunity for FST. FST is confident it will be the supplier ofchoice and first to address property owners needs and carry price points thatwill generate attractive returns for investors in FST. 

As part of its sales and marketing strategies, FST willappoint a Vice President Sales and Service in the FST organization Q2 2003 toco-ordinate efforts and immediately start building a full dealer sales,customer support and service network. FST will   develop live video presentations to train agents and our dealernetwork. FST will negotiate monthly volume purchase contracts with stockingdealers for delivery beginning Q2 2003. While the prime focus of all the abovestrategies is distribution, these efforts will be supported by publicity andadvertising programs directed at the property management industry, itscustomers, Fire Marshals and key levels of government.  The FST Web site, direct mail, brochures,technical support material and presentations to professional associations towhich the property management industry executives and Fire Marshals belong willall play important roles in the overall communication program. After-sales serviceand support are considered of critical importance in building trust andrelationships that will be important when the Company introduces new productsand will be addressed through partnering contracts with locally recognizedservice suppliers. 

The Company's principal organization strategy is tomaintain the fewest personnel and / or consultants consistent with achievingtechnical and functional superiority. The Company will focus on maintaining itslowest cost producer, most reliable supplier status and focus its efforts onbeing an outstanding sales and marketing driven organization.

To implement these organizational strategies, FST will:
- Build the FST organization under the guidance of ourcommitted and experienced senior management team who are dedicated to thesuccess of the Company's business plan; 
- Maintain an involved Board of Directors that willprovide day-to-day support to the efforts of the small, full-time managementteam;
- Recruit an experienced and superior sales team leaderto develop and lead the sales and service function as a first priority;
- Focus on hiring a head office team with leadership andexpertise to manage the contributions of suppliers, contractors, dealers,agents and other personnel. 
- Minimize support staff; and plan for all otherfunctions to be performed by consultants until there is financial justificationto do otherwise.

***Refilter***

                TheCompany believes that there is an urgent need worldwide for the ARS Refilterand intends to seek out joint venture partners to commercialize product. InApril 2003, President Bush's administration proposed reductions of greater thanninety percent in air pollution from diesel-powered farm, construction andother off-road equipment predicting the curbs would prevent thousands ofpremature deaths, respiratory ailments and heart attacks. 

                  Regulatorsinternationally are setting stringent standards for diesel emissions that mustbe met at varying milestones during the coming decade. With over fifteenmillion diesel engines in operation in the U.S., and in excess of 50 millionworldwide, the current output of harmful emissions is estimated to be wellabove 5 million tons per year. According to the Environmental Protection Agency(EPA), each year smog and soot account for 15,000 premature deaths, one millionrespiratory problems, 400,000 asthma attacks and thousands of cases ofaggravated asthma, especially in children. It is this problem that, after twoyears of research, has lead to the development of an exhaust filtering systemcalled REFILTER.  

4

The ARS REFILTER Exhaust Filter System incorporates aremovable filter/converter system that is designed for cleaning when needed.This system does not require special fuel formulations and will work withcurrent engine management systems thus allowing for an estimated 90% reductionin emissions and therefore meeting the upcoming standards. The ARS REFILTERExhaust Filter System will reduce particle emissions from combustion enginesand has applications in transportation and construction as well as otherindustries. 

The Company has completed the necessary research and iscontinuing development with regard to a proto-type unit. A search of theexhaust filter industry has shown that there are no similar systems availableon the market.  A patent notice of allowancehas been granted.

Throughout the world diesel enginesare the power plant of choice for running trucks, buses, trains and heavyindustrial equipment. This is so because a diesel engine is considered the mostefficient form of internal combustion engine available. The combination of aslow development in "low" or "zero" emissions engines and the perception thatthere is an adequate supply of petroleum products leads us to believe thatdiesel engines will dominate the worlds roads for some time to come and in everincreasing numbers each year.  Althoughthe diesel engine is, and will continue to be the most popular form ofindustrial drive, it comes at a very heavy cost to the environment.

Regulators internationally aresetting standards for diesel emissions that must be met at varying milestonesduring the coming decade. ARS Refilter has recently been issued a notice ofallowance for a patent for the most practical system allowing industry to meetthese standards. Refilter's intention is to execute the initial development andlicense the patents.

With over fifteen million dieselengines in operation in the US and in excess of 50 million worldwide, thecurrent output of harmful emissions is estimated to be well above 5 milliontons per year. Regulators estimate that the 24,000 school buses in Californiaalone generate 13 tons of soot daily. According to the Environmental ProtectionAgency (EPA), each year smog and soot account for 15,000 premature deaths, onemillion respiratory problems, 400,000 asthma attacks and thousands of cases ofaggravated asthma, especially in children.

Recently,both the EPA & CARB (California Air Resources Board) have been stronglysuggesting that the upcoming emission standards are "tailored to force the useof diesel particulate filters on new heavy-duty engines." During ARS Refilter'sresearch phase of this project, it was apparent that both a catalytic converterand a particulate trap would be needed to meet the standards set. Furtherresearch indicated that trying to make a filter system that would last the lifeof the vehicle would be impractical, primarily due to the typical long lifespan of a diesel engine. This led ARS Refilter to the most practical solution:a removable filter/converter system that is designed for cleaning when needed.This allows for the construction of a simple and robust filter/converter, as itonly needs to work for a specified amount of time before it is cleaned and putback into service. This system does not require special fuel formulations and willwork with current engine management systems thus allowing for an estimated 90%reduction in emissions and therefore meeting the upcoming standards. A suitableservice industry will be required to manage the pickup, cleaning andredistribution of the filter/converters

TheARS Refilter Exhaust Filter System will reduce particle emissions fromcombustion engines and has applications in any industry that utilizes dieselengines. Patent searches for comparable concepts have been completed andnothing similar has been found.  To date15% of the development has been conducted and completion time for the balanceof development, assuming sufficient financial resources are available, andlicensing arrangements are made, will be approximately 10 months.

1.       Ultimate "sale" of intellectual property includes a licensefee, a royalty, a combination of both of these, or an outright purchase.

2.       A license is consummated via a License Agreement, with minimumperformance conditions.

3.       Target market for each product is a manufacturer of similar orcomplimentary products.

Prior to thedirect marketing to potential licensees the Company intends to establishstrategic alliances with several companies that would benefit from thesuccessful introduction of this product. Having established alliances will make the product more appealing topotential OEM licensees. The companies this involves are as follows:

1)       Manufacturersof canisters.2)       Manufacturerof filter core.3)       Manufacturerof catalyst core.4)       Service/ recycling.

5

Crosslogix:

The Crosslogixcrossing control system has been under development for the past several years.Limited funding has resulted in ARS revisiting its business plan and focusingon revenue generating ventures. As such, Crosslogix will continue to bedeveloped albeit with less focus than in the past.

ARS has helddiscussions with several potential partners with regard to continueddevelopment of Crosslogix. ARS will seek to further develop partnerships forthe joint development and marketing of the Crosslogix product.

The Company has not been able toraise sufficient funding to complete ARS's CrosslogixTM technology to date,therefore, the Company will focus it's resources on it's Fire Safety Tecretro-fit door technology to generate revenue and investor value. The Companyhas had discussions with potential partners to complete the Crosslogix technologyand will evaluate these opportunities over the coming months

***Business of T & T***

T&T Diesel Power Limited has under performed and assuch the Company sold T&T to a third party for approximately $63,000. 

***Industry***

ARS / Fire Safety Tec:

There are many competitors in the fire door industryhowever these competitors fully replace existing doors and frames at a cost ofup to five times that of the ARS / FST Retrofit Door Kits. Given the patentprotection on the process used by ARS / Fire Safety Tec, it is unlikely thatthere will be many competitors at the price point that ARS / FST offers.

ARS / Refilter:

TheARS / Refilter Exhaust Filter System will reduce particle emissions fromcombustion engines and has applications in any industry that utilizes diesel engines.Patent searches for comparable concepts have been completed and nothing similarhas been found. Refilter has the ability to measure whether or not the filterscomponents are functioning to specification. Moreover, Refilter's   system components can be removed andcleaned when needed if they do not function to specification, a feature that tomanagement's knowledge is unique in this industry.    

ARS / Crosslogix:

There are four major suppliers of railway crossingsystems, all of which are well connected with the railway industry andgovernment, and control collectively 80% to 90% of the market today.  However, the crossings systems offered bythese competitors remain deeply rooted in traditional technology developed asfar back as 1890.  Most train controland crossing systems currently in use are based on principals developed in thelast century, such as insulated joints. The competitors are:
-  Safetran Systems Corporation, Minneapolis, MN. 
-  General Railway Signal Corporation, Rochester, NY. 
-  United Switch & Signal Inc., Columbia, SC. 
-  Harmon Industries Inc., Blue Springs, MO. 

***Employees***

The Company currently has no employees but has managementand consulting agreements with 5 individuals.

***Researchand Development***

In the years ended January 31, 2002 and 2003, the Companyestimates that it spent $190,000 and $135,000, respectively, on research anddevelopment.

6

***IntellectualProperty***

ARS has patent protection under a license agreement forthe fire safety doors. The Patent was granted February 18, 1997.

ARS has patent protection, under a license agreement, foran Automated Railway Crossing. The patent was granted in June 2001.

A patent notice of allowance has been granted for theRefilter product and the Company anticipates the patent will be issued with inthe next two months.

ARS has patent protection, under a license agreement, foran Automated Railway Crossing. The patent was granted in June 2001.  The Company is in negotiations to license asecond patent filed on April 6, 2001 for an Automated Railway MonitoringSystem.

***Reportsto Security Holders***

ARS is a reporting Company with the Securities andExchange Commission.  ARS's common stockis quoted on the Over-the-Counter Bulletin Board under the symbol "ARSW".

The public may read and copy all materials filed with theSecurities and Exchange Commission at the Public Reference Room at 450 FifthSt., N.W., Washington, D.C., 20549 or may obtain a information on the operationof the public Reference Room by calling the SEC at 1-800-SEC-0330, and the SECmaintains an internet site that contains the reports, proxy and informationstatements, and other information regarding issuers that file electronicallywith the SEC at  http://www.sec.gov. TheCompany files electronically and its internet address is arnetworks.com. 

**Item 2.  Description of Property**

The Company leases space for its corporate offices at thefollowing address:

ARS Networks, Incorporated100 Walnut StreetChamplain, New York 12919Tel:  (518) 298- 2042Fax:  (518) 298-2813

This property leased on a month-to-month basis.  

**Item 3.  Legal Proceedings**

None

**Item 4.  Submission of Matters to a Vote of Security Holders**

Special Meeting of Stockholders on December 5, 2002. 

A special meeting of stockholders was held on December 5,2002. At this meeting, the stockholders authorized the increase in theauthorized capital of the Company's common stock from 50,000,000 to  500,000,000 shares and to issue 25,000,000newly issued convertible preferred shares to Majestic Safe-T-Products Ltd. inexchange for the common shares of Majestic Refilter, Ltd 

For the proposalto increase in the authorized capital of the Company's common stock from50,000,000 to 500,000,000 shares, 20,446,573 affirmative votes and 0 negativevotes were cast, with 15,952,255 abstentions and 0 broker non-votes.

Forthe proposal to issue 25,000,000 newly issued convertible preferred shares toMajestic Safe-T-Products Ltd. in exchange for the common shares of MajesticRefilter, Ltd, 20,446,573 affirmative votes and 0 negative votes were cast,with 15,952,255 abstentions and 0 broker non-votes.

In March 2003, the majorityshareholders approved a reverse split of the Company's common stock on theratio or 1:50. The Company filed a schedule 14C with the SEC and the reversewas effective March 26, 2003.

7

**PART II**

**Item 5.  Market for Common Equity and Related Stockholders Matters**

The Company's common stock has been quoted on the NASD'sOver-the-Counter Bulletin Board since February 1, 2000.  Since March 26, 2003, the Company's commonstock has been quoted under the symbol "ARSW". Prior to this, since April 7,2000, the Company's common stock has been quoted under the symbol "ARSN."  Prior to that, the Company's symbol was "ARWA."

 

 

Price Per Share

 

 

High

Low

 

February 1, 2000 - March 31, 2000

$5.75

$1.50

 

April 1, 2000 - June 30, 2000

$3.75

$0.97

 

July 1, 2000 - September 30, 2000

$1.34

$0.56

 

October 1, 2000 - December 31, 2000

$0.69

$0.22

 

January 1, 2001 - March 31, 2001

$1.47

$0.25

 

April 1, 2001 - June 30, 2001

$1.05

$0.45

 

July 1, 2001 - September 30, 2001

$1.10

$0.30

 

October 1, 2001 - December 31, 2001

$0.46

$0.09

 

January 1, 2002 - March 31, 2002

$0.24

$0.09
     April 1, 2002 - June 30, 2002
$0.19

$0.03
     July 1, 2002 - September 30, 2002
$0.04

$0.0065
     October 1, 2002 - December 31, 2002
$0.03

$0.004
     January 1, 2003 - March 25, 2003*
$0.0065

$.003

 

March 25 2003 - April 30, 2003*

$0.75

$0.12

   The above priceswere obtained from Nasdaq Inc. The quotations represent inter dealer quotationswithout retail markup, markdown or commission and may not necessarily representactual transactions. 

Prices quoted prior to March 25, 2003 represent prereverse split prices while those from March 26, 2003 to April 30, 2003represent post reverse split quotations. As of April 30, 2003, the Companybelieves there were approximately 125 holders of record of the Company's commonstock.

The Directors may from time to time declare, and theCompany may pay, dividends on its outstanding shares in the manner and upon theterms and conditions provided by law. To date, no dividends have been declared or paid by the Company.

***Recent Sales Of Unregistered Securities***

In April 2003, the Company issued 2,000,000 shares to theshareholders of Majestic Refilter, Ltd. as consideration for the merger ofMajestic Refilter and ARS Products Inc. Also in April 2003, ARS issued10,000,000 shares to the shareholders of HMM Capital Holdings Inc. asconsideration for the merger between HMM and ARS Products Inc. 

In November 2002, the Company issued 1,000,000 shares tothree officers of the Company as repayment for free trading shares loaned tothe Company.

 

8

In August 2002, the Company issued 10,847,434 shares tomanagement in lieu of compensation valued at $108,500.

In April 2002, the Company issued 59,460 shares toconsultants as the final payment for services valued at $8,300.

In March 2002, ARS issued 107,080 shares for servicesvalued at 21,400.

In February 2002, ARS issued 150,000 shares to twoconsultants to the Company as additional compensation valued at $22,500 fortheir services. Also in February, the Company issued 25,000 shares valued at$3,250 to Betty Harland, a related party, as partial consideration for herpromissory note.  ARS also sold 92,593shares for gross proceeds of $10,000.

In January 2002, the Company issued 1,020,000 shares forservices valued at $142,600. 

In December 2001, ARS sold 75,000 shares for grossproceeds of $7,500. Also in December, the Company issued 125,000 shares forservices valued at $12,500. 

In November 2001, ARS sold 10,000 shares for considerationof $1,710.

In October 2001, ARS sold 235,043 shares for $0.117 pershare for aggregate proceeds of $27,500. Also in October 2001, ARS issued 135,000 shares of common stock forfuture services, all of which are subject to vesting schedules.  In addition, ARS issued 800,600 shares ofcommon stock to officers and directors as a bonus.  These shares were valued at $80,060.

In August 2001, ARS issued 48,049 of common stock forservices valued at $40,000 in aggregate. 

In June 2001, ARS issued 135,000 shares of common stockfor future services.  Of the totalnumber of shares issued for services, 65,000 shares are subject to vestingschedules.  If these services areterminated, then any unvested shares will be forfeited.  The 70,000 shares of common stock that havevested had a value of $9,500.

In May2001, ARS sold 50,000 shares of common stock for $0.77 per share or aggregateconsideration of $38,500.  Also in May2001, ARS issued 270,740 shares of common stock for future services.  Of the total number of shares issued forservices, 191,740 shares are subject to vesting schedules.  If these services are terminated, then anyunvested shares will be forfeited.  The79,000 shares that had vested have a value of $68,000.  ARS also issued 5,000 shares of common stockfor services valued at $4,250 in May, 2001.

In April 2001, ARS sold 200,000 shares of common stock for$0.60 per share or aggregate consideration of $120,000.  Also in April 2001, ARS issued 23,303 sharesof common stock for services valued at $20,000.  ARS also issued 12,000 shares of common stock for services valuedat $4,438.

In March2001, ARS entered into the Equity Line of Credit Agreement with Cornell CapitalPartners, L.P.  To date, ARS receivedgross proceeds of $300,000 ($270,000 net proceeds) under the Equity Line ofCredit upon the issuance of 2,780,617 common shares. In October 2003, ARSrequested and was granted a release from the Equity Line of Credit and relatedagreements by Cornell Capital Partners.

Also in March 2001, the Company sold 2,500 shares ofcommon stock for $1.12 per share, or aggregate consideration of $2,800.  The Company issued 45,000 shares of commonstock for services valued at $47,813. The Company issued 140,000 shares of common stock to National FinancialCommunications Corp. for services valued at $131,250.  

InFebruary 2001, ARS sold 22,000 shares of common stock for $1.15 per share, oraggregate consideration of $25,300.  ARSalso issued 41,300 shares of common stock to settle accounts payable of$10,325.  Also in February 2001, ARSissued 152,700 shares of common stock in lieu of management compensation valuedat $33,400.

During the year ended January 31, 2001, the Company sold430,000 shares of common stock at prices ranging from $.25 per share to $1.50per share for aggregate consideration of $259,705.

In January 2001, the Company issued 1,000,900 shares ofcommon stock in lieu of management compensation valued at $219,000.  Also in January 2001, the Company issued40,000 shares of common stock for services valued at $16,876.

In December 2000, the Company issued 1,000 shares ofcommon stock for transportation services valued at $375.

In November 2000, the Company issued 5,000 shares ofcommon stock for printing services valued at $2,656.

 

9

In October 2000, the Company issued 50,000 shares ofcommon stock valued at $25,000 in connection with the appointment of anadvisory board member.  Also in October2000, the Company issued 45,000 shares of common stock for investor relationsservices valued at $22,500.

In September 2000, the Company issued 7,000 shares ofcommon stock to two directors in satisfaction of an outstanding loan in theamount of $4,760 owed by the Company.

In August 2000, the Company issued 50,000 shares of commonstock for services valued at $33,587.

In July 2000, the Company issued 200,000 shares of commonstock to the former shareholders of T & T in connection with the Company'sacquisition of T & T.  These shareswere valued at $200,000 and were redeemable. See "Purchase of T & T Diesel Power, Ltd."

In May 2000, the Company issued 20,000 shares of commonstock for legal services valued at $52,500.

In February 2000, the Company issued 150,000 shares ofcommon stock for services valued at $225,000.

In January 2000, the Company issued 362,500 shares ofcommon stock in lieu of management compensation valued at $362,500.  Also in January 2000, the Company issued82,500 shares of common stock for consulting services valued at $82,500.

During the year ended January 31, 1999, the Company sold187,500 shares of common stock for $1.00 per share or aggregate considerationof $187,500.  The Company also issuedoptions to purchase 41,500 shares of common stock at an exercise price of $1.25per share and options to purchase 41,500 shares of common stock at an exerciseprice of $1.75 per share.  These optionsare exercisable at any time after May 1, 1999, subject to certain conditions,and expire 60 months after that date.

In April, 1999, the Company issued 250,000 common sharesunder stock options exercised by certain consultants to the Company for $25.

With respect to the sale of unregistered securitiesreferenced above, all transactions were exempt from registration pursuant toSection 4(2) of the Securities Act of 1933 (the "1933 Act"), andRegulation D promulgated under the 1933 Act. In each instance, the purchaser had access to sufficient informationregarding our Company so as to make an informed investment decision.  More specifically, the Company had areasonable basis to believe that each purchaser was an "accredited investor" asdefined in Regulation D of the 1933 Act and otherwise had the requisitesophistication to make an investment in the Company's common stock.

**Item 6. Management's DiscussionAnd Analysis Or Plan Of Operation**

**FORWARD-LOOKING STATEMENTS**

Information included or incorporated by reference in thisfiling may contain forward-looking statements within the meaning ofSection 27A of the Securities Act and Section 21E of the ExchangeAct.  This information may involve knownand unknown risks, uncertainties and other factors which may cause our actualresults, performance or achievements to be materially different from the futureresults, performance or achievements expressed or implied by any forward-lookingstatements.  Forward-looking statements,which involve assumptions and describe our future plans, strategies andexpectations, are generally identifiable by use of the words "may," "will,""should," "expect," "anticipate," "estimate," "believe," "intend" or "project"or the negative of these words or other variations on these words or comparableterminology.

This filing contains forward-looking statements, includingstatements regarding, among other things, (a*)*the Company's projected sales and profitability, (b) the Company'sgrowth strategies, (c) anticipated trends in the Company's industry,(d) the Company's future financing plans and (e) the Company'santicipated needs for working capital. These statements may be found under"Management's Plan of Operation" and "Business," as well as in this filinggenerally.  Actual events or results maydiffer materially from those discussed in forward-looking statements as aresult of various factors.  In light ofthese risks and uncertainties, there can be no assurance that theforward-looking statements contained in this filing will in fact occur.  In addition to the information expresslyrequired to be included in this filing, the Company will provide such furthermaterial information, if any, as may be necessary to make the requiredstatements, in light of the circumstances under which they are made, notmisleading.

***Overview***

                ARSwas formed in 1998 to design and develop advanced railway communications anddata management systems and as such has a limited operating history.  In July 2000, ARS completed the purchase ofT & T Diesel Power, Limited which has an operating history in excess of 20years. However, recent under performance by T&T resulted in the sale ofT&T in January 2003. In recognition of the Company's difficulty in securingsufficient financing to continue in its current structure, the Board ofDirectors recommended that the Company revisit its capital structure and alsoits business plan. As a result, the Company has undertaken several changes inorder to bring value to shareholders.

 

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At a Special Meeting of Shareholders held December 5,2002, the Company's shareholders approved an increase in the authorized sharecapital of the Company to 500,000,000 shares.

In February 2003, the Company's Board of Directorsrecommended, and the shareholders approved, a reverse stock split on the ratioof 1 (one) post split share for each 50 (fifty) pre split shares held byshareholders. Following the filing and acceptance of schedule 14 C, the reversesplit became effective on March 26, 2003. The Company's trading symbol was alsochanged on March 26 to ARSW.

On March 28, 2003, the Company entered into a Letter ofIntent with Alexander and Wade Inc to acquire 100% of its wholly ownedsubsidiary, Majestic Refilter, Ltd. On April 8, 2003, the Board of ARS approvedthe transaction under which ARS issued 2 million shares for the acquisition.The purchase of Majestic Refilter closed on April 22, 2003. More detaileddiscussion of this product and its benefits to ARS are noted below.

On April 25, ARS acquired all of the outstanding commonshares of HMM Capital Holdings Inc. and with this transaction also acquired thelicense to distribute the ARS Fire Safety Tec fire retardant doors. The firedoors are approved by United Laboratories in the United States and Canada. Theretrofit fire doors are protected by patent in the US. The doors meet thecurrent safety legislation guidelines imposed in the US and Canada and havebeen sold in North America for the past several years. As consideration, ARSissued 10 million common shares to the shareholders of HMM Capital Holdings,Inc. in exchange for all 10 million shares of HMM outstanding.

Given the above, the Company has refocused its businessstrategy for 2003 and beyond. The fire doors are expected to bring revenue tothe Company immediately and the Company will also focus on the continueddevelopment of Crosslogix and the Refilter product. However, it must be notedthat the customer acceptance of these products is not assured.  Since January 31, 2002, ARShas raised $10,000 from the sale of securities. Other operating funds wereprovided from T&T operations or through management loans aggregating $54,117.

**Resultsof Operations**

**TwelveMonths Ended January 31, 2003 Compared To Twelve Months Ended January 31, 2002**

*Sales. *ARS had sales of $31,500 versus nil inthe twelve months ended January 31, 2003 and 2002, respectively.  These sales relate to a license agreement tosell the ARS Automated Railway Crossing in China.

*Total OperatingExpenses. *ARS' total operatingexpenses decreased by $672,178 from $1,628,781 in the twelve months endedJanuary 31, 2002 to $956,603 in the comparable period in the currentperiod.  The decrease operating expensesis due to reductions compensation, professional fees, advertising andpromotional and development expenses.

*Loss re discontinuedoperations:* In January 2003, ARS completed the sale of T&T Diesel PowerLimited which was effective October 31, 2002. As such, the Company has reportedT&T operating results as a discontinued operation. The loss for thencurrent year is $66,423 versus $52,697 for the prior year.

*Goodwill Adjustment*:The Company wrote down the value of Goodwill related to the acquisition ofT&T by $264,868 to reflect the loss anticipated by the sale. 

*Net Loss. *ARS had a net loss of $1,256,394, or$2.09 per share, in the twelve months ended January 31, 2003 compared to a netloss of $1,681,478, or $5.70 per share, in the comparable period in the prioryear.  This reduction in net loss isprimarily due to the decrease in operating expenses as noted above.

***Plan of operation***

The Company's prime focus will be the launch of ARS/FireSafety Tec ("FST"), which the Company feels will generate substantial revenuesfor ARS and it's investors. 

The Company's key corporate objectives and strategies for2003 are to secure sufficient financing to ensure sales, marketing, operationalobjectives and development are accomplished during FST's 2003 US launch andbeyond. FST plans to establish it's US head quarters in the north eastern US toimplement it's marketing and sales goals for FST's flagship product and newproduct introductions. FST will seek out strategic partners to market,distribute and install FBT products. 

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FST's marketing objectives and strategies are an essentialcomponent from the time of launch in order to effectively position theproduct's competitive benefits and establish awareness. Market evaluation, thefirst stage of the market strategy, has been completed during the last threeyears of test marketing and manufacturing the product in Canada. The Companyhas successfully sold over 70,000 units, mostly in Toronto Canada;notwithstanding, there is an increasing demand for the product in the US.Security, safety, cost savings, efficiencies and the adoption of NFPA-101 LifeSafety Code-2000 by 33 of the 50 states as of July 1, 2002 has presented anunprecedented opportunity for FST. FST is confident it will be the supplier ofchoice and first to address property owners needs and carry price points that willgenerate attractive returns for investors in FST. 

As part of its sales and marketing strategies, FBT willappoint a Vice President Sales and Service in the FST organization Q2 2003 toco-ordinate efforts and immediately start building a full dealer sales,customer support and service network. FST will   develop live video presentations to train agents and our dealernetwork. FST will negotiate monthly volume purchase contracts with stockingdealers for delivery beginning Q2 2003. While the prime focus of all the abovestrategies is distribution, these efforts will be supported by publicity andadvertising programs directed at the property management industry, itscustomers, Fire Marshals and key levels of government.  The FST Web site, direct mail, brochures,technical support material and presentations to professional associations towhich the property management industry executives and Fire Marshals belong willall play important roles in the overall communication program. After-salesservice and support are considered of critical importance in building trust andrelationships that will be important when the Company introduces new productsand will be addressed through partnering contracts with locally recognizedservice suppliers. 

The Company's principal organization strategy is tomaintain the fewest personnel and / or consultants consistent with achievingtechnical and functional superiority. The Company will focus on maintaining itslowest cost producer, most reliable supplier status and focus its efforts onbeing an outstanding sales and marketing driven organization.

To implement these organizational strategies, FST will:
-  Build the FST organization under the guidance of ourcommitted and experienced senior management team who are dedicated to the successof the Company's business plan;  
-  Maintain an involved Board of Directors that willprovide day-to-day support to the efforts of the small, full-time managementteam; 
-  Recruit an experienced and superior sales team leaderto develop and lead the sales and service function as a first priority; 
-  Focus on hiring a head office team with leadership andexpertise to manage the contributions of suppliers, contractors, dealers,agents and other personnel.  
-  Minimize support staff; and plan for all otherfunctions to be performed by consultants until there is financial justificationto do otherwise. 

***Refilter***

The Company believes that there is an urgent needworldwide for the ARS Refilter and intends to seek out joint venture partnersto commercialize product. In April 2003, President Bush's administrationproposed reductions of greater than ninety percent in air pollution fromdiesel-powered farm, construction and other off-road equipment predicting thecurbs would prevent thousands of premature deaths, respiratory ailments andheart attacks. 

                  Regulatorsinternationally are setting stringent standards for diesel emissions that mustbe met at varying milestones during the coming decade. With over fifteenmillion diesel engines in operation in the U.S., and in excess of 50 millionworldwide, the current output of harmful emissions is estimated to be wellabove 5 million tons per year. According to the Environmental Protection Agency(EPA), each year smog and soot account for 15,000 premature deaths, one millionrespiratory problems, 400,000 asthma attacks and thousands of cases ofaggravated asthma, especially in children. It is this problem that, after twoyears of research, has lead to the development of an exhaust filtering systemcalled REFILTER.  

The ARS REFILTER Exhaust Filter System incorporates aremovable filter/converter system that is designed for cleaning when needed.This system does not require special fuel formulations and will work withcurrent engine management systems thus allowing for an estimated 90% reductionin emissions and therefore meeting the upcoming standards. The ARS REFILTERExhaust Filter System will reduce particle emissions from combustion enginesand has applications in transportation and construction as well as otherindustries. 

 

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The Company has completed the necessary research and iscontinuing development with regard to a proto-type unit. A search of theexhaust filter industry has shown that there are no similar systems availableon the market.  A patent notice ofallowance has been granted.

Throughout the world diesel enginesare the power plant of choice for running trucks, buses, trains and heavyindustrial equipment. This is so because a diesel engine is considered the mostefficient form of internal combustion engine available. The combination of aslow development in "low" or "zero" emissions engines and the perception thatthere is an adequate supply of petroleum products leads us to believe thatdiesel engines will dominate the worlds roads for some time to come and in everincreasing numbers each year.  Althoughthe diesel engine is, and will continue to be the most popular form ofindustrial drive, it comes at a very heavy cost to the environment.

Regulators internationally aresetting standards for diesel emissions that must be met at varying milestonesduring the coming decade. ARS Refilter has recently been issued a notice ofallowance for a patent for the most practical system allowing industry to meetthese standards. Refilter's intention is to execute the initial development andlicense the patents.

With over fifteen million dieselengines in operation in the US and in excess of 50 million worldwide, thecurrent output of harmful emissions is estimated to be well above 5 milliontons per year. Regulators estimate that the 24,000 school buses in Californiaalone generate 13 tons of soot daily. According to the Environmental ProtectionAgency (EPA), each year smog and soot account for 15,000 premature deaths, onemillion respiratory problems, 400,000 asthma attacks and thousands of cases ofaggravated asthma, especially in children.

Recently,both the EPA & CARB (California Air Resources Board) have been stronglysuggesting that the upcoming emission standards are "tailored to force the useof diesel particulate filters on new heavy-duty engines." During ARS Refilter'sresearch phase of this project, it was apparent that both a catalytic converterand a particulate trap would be needed to meet the standards set. Furtherresearch indicated that trying to make a filter system that would last the lifeof the vehicle would be impractical, primarily due to the typical long lifespan of a diesel engine. This led ARS Refilter to the most practical solution:a removable filter/converter system that is designed for cleaning when needed.This allows for the construction of a simple and robust filter/converter, as itonly needs to work for a specified amount of time before it is cleaned and putback into service. This system does not require special fuel formulations andwill work with current engine management systems thus allowing for an estimated90% reduction in emissions and therefore meeting the upcoming standards. Asuitable service industry will be required to manage the pickup, cleaning andredistribution of the filter/converters

TheARS Refilter Exhaust Filter System will reduce particle emissions fromcombustion engines and has applications in any industry that utilizes dieselengines. Patent searches for comparable concepts have been completed andnothing similar has been found.  To date15% of the development has been conducted and completion time for the balanceof development, assuming sufficient financial resources are available, andlicensing arrangements are made, will be approximately 10 months.

1.       Ultimate "sale" of intellectual property includes a licensefee, a royalty, a combination of both of these, or an outright purchase.

2.       A license is consummated via a License Agreement, with minimumperformance conditions.

3.       Target market for each product is a manufacturer of similar orcomplimentary products.

Prior to thedirect marketing to potential licensees the Company intends to establishstrategic alliances with several companies that would benefit from thesuccessful introduction of this product. Having established alliances will make the product more appealing topotential OEM licensees. The companies this involves are as follows:

1.       Manufacturers of canisters.2.       Manufacturer of filter core.3.       Manufacturer of catalyst core.4.       Service / recycling.

Crosslogix:

The Crosslogixcrossing control system has been under development for the past several years.Limited funding has resulted in ARS revisiting its business plan and focusingon revenue generating ventures. As such, Crosslogix will continue to bedeveloped albeit with less focus than in the past.

 

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ARS has helddiscussions with several potential partners with regard to continueddevelopment of Crosslogix. ARS will seek to further develop partnerships forthe joint development and marketing of the Crosslogix product. The primary focusof ARS with regard to Crosslogix will be to complete the vital safety audit ofthe system.

***Liquidity***

As of  January 31, 2003, we had aworking capital deficit of $  675,395.As a result of our operating losses  for the year ended January 31, 2003 we generated a cash flow deficit of $ 102,311 from operating activities. Cash flows from investing activitieswas $ 42,357_during the year ended January 31, 2003 . We met our cash requirements during this periodthrough the private placement of $10,000_of common stock,  and $ 22,117 from advances from Companyofficers and shareholders  (net ofrepayments).   

While we have raised capital to meet our workingcapital and financing needs in the past, additional financing is required inorder to meet our current and projected cash flow deficits from operations anddevelopment. We are seeking financing in the form of equity in order to providethe necessary working capital. We currently have no commitments for financing.There is no guarantee that we will be successful in raising the funds required.

 By adjusting its operations and development  to the level of capitalization , managementbelieves it has sufficient capital  resources to meet projected cash flow deficits through the next twelve months . However,if thereafter, we are not successful in generating sufficient liquidity fromoperations or in raising sufficient capital resources, on terms acceptable tous, this could have a material adverse effect on our business, results ofoperations liquidity and financial condition.

Auditors' opinion expresses doubt about the Company'sability to continue as a going concern . The independent auditors report onthe Company's  January  31, 2003 financial statements included inthis Form states that the Company's recurring losses raise substantial doubtsabout the Company's ability to continue as a going concern

***MarketDevelopment***

The primary focus of ARS will be the sale and distributionof the Fire Safety Tec fire rated retrofit doors. As such, ARS marketingdevelopment will be be concentrated in this area.

FST's marketing objectives and strategies are an essentialcomponent from the time of launch in order to effectively position theproduct's competitive benefits and establish awareness. Market evaluation, thefirst stage of the market strategy, has been completed during the last threeyears of test marketing and manufacturing the product in Canada. The Companyhas successfully sold over 70,000 units, mostly in Toronto Canada;notwithstanding, there is an increasing demand for the product in the US.Security, safety, cost savings, efficiencies and the adoption of NFPA-101 LifeSafety Code-2000 by 33 of the 50 states as of July 1, 2002 has presented anunprecedented opportunity for FST. FST is confident it will be the supplier ofchoice and first to address property owners needs and carry price points thatwill generate attractive returns for investors in FST. 

As part of its sales and marketing strategies, FBT willappoint a Vice President Sales and Service in the FST organization Q1 2003 toco-ordinate efforts and immediately start building a full dealer sales,customer support and service network. FST will   develop live video presentations to train agents and our dealersnetwork, which in turn will make presentations to property owners, propertymanagement executives and Fire Marshals. FST will negotiate monthly volumepurchase contracts with stocking dealers for delivery beginning Q2 2003. Whilethe prime focus of all the above strategies is distribution, these efforts willbe supported by publicity and advertising programs directed at the propertymanagement industry, its customers, Fire Marshals and key levels ofgovernment.  The FST Web site, directmail, brochures, technical support material and presentations to professionalassociations to which the property management industry executives and FireMarshals belong will all play important roles in the overall communicationprogram. After-sales service and support are considered of critical importancein building trust and relationships that will be important when the Companyintroduces new products and will be addressed through partnering contracts withlocally recognized service suppliers. 

While the above will be the primary market focus, ARS willcontinue to seek markets and partners for the development completion ofCrosslogix and Refilter. In this regard, the Company will seek developmentpartners while developing marketing relationships for licensees of the Refilterand customers for Crosslogix. On October 23, 2001, the Company entered into amarketing relations contract Pursuant to the contract the marketing firm willprovide marketing services in exchange for 19,000 shares of ARS common stockissued monthly through October 2002. The contract was terminated in July 2002.

***Publicityand Advertising***

The Company intends to aggressively pursue the leadingindustry publications for editorial coverage, publicity and tradeadvertising.  The objective will be tocreate awareness of the Company's products.

 

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***Brochuresand Technical Briefs***

ARS has developed a web site(http:www.arsnetworks.com) that provides on-line information about theCompany and allows the Company to communicate with the public, governmentauthorities, end users, property managers and executives in the safety, railwayand transportation industries..  Inaddition, the Company intends to use the web site in direct marketing campaignsto build customer awareness from the ground up.

***Financial Consulting Services***

On January 6, 2001, the Company entered into a financialconsulting services agreement.  Inexchange for such consulting services, the Company will issue shares to aconsultant on a monthly basis with value of $10,000.  The term of the agreemen/t is for twelve months.  Beginning in the seventh month of theagreement, either party can terminate the agreement by giving 60 days writtennotice. This contract expired in January 2002 and has not been renewed.

***ManufacturingPlan***

The Company intends that to use contractors for itsmanufacturing and assembly for the foreseeable future, with care taken toensure that ISO standards are maintained. 

***Procurement***

All components required for the ARS family of productswill be specified to meet the highest standards of product quality, reliabilityand manufacturing specifications

***ProductResearch and Development***

ARS will continue development of its Crosslogix andRefilter product during the foreseeable future. The Company will seek partnersto assist in the final development stages. However, the prime objective at thispoint in time is the market development of the fire doors and the developmentof related products.

The Company has held discussionsregarding development relations for the Crosslogix and Refilter products

***Purchaseor Sale of Plant and Significant Equipment***

During the current fiscal year, the Company does notanticipate purchasing or selling any plant or significant equipment.

***SignificantChanges in Numbers of Employees***

The Company currently employs 5 persons under consultingcontracts. This number will increase over 2003 as the Company grows the FireSafety Door operation

***Patents***

ARS has patent protection under a license agreement forthe fire safety doors. The patent was granted February 18, 1997.

ARS has patent protection, under a license agreement, foran Automated Railway Crossing. The patent was granted in June 2001..   

A patent notice of allowance has been granted for theRefilter product and the Company anticipates the patent will be issued with inthe next two months.

*Effect of RecentAccounting Pronouncements*

In July 2001, the Financial Accounting Standards Board(FASB) issued Statement of Financial Accounting Standards No. 141,"Business Combinations" (SFAS No. 141), and Statement of FinancialAccounting Standards No. 142, "Goodwill and Other Intangible Assets"(SFAS No. 142). The FASB also issued Statement of Financial AccountingStandards No. 143, "Accounting for Obligations Associated with theRetirement of Long-Lived Assets" (SFAS No. 143), and Statement of FinancialAccounting Standards No. 144, "Accounting for the Impairment or Disposalof Long-Lived Assets" (SFAS No. 144) in August and October 2001,respectively.

 

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SFAS No. 141 requires the purchase method of accountingfor business combinations initiated after June 30, 2001 and eliminates thepooling-of-interest method. The adoption of SFAS No. 141 had no material impacton the Company's consolidated financial statements.

Effective January 1, 2002, the Company adopted SFAS No.142. Under the new rules, the Company will no longer amortize goodwill andother intangible assets with indefinite lives, but such assets will be subjectto periodic testing for impairment. On an annual basis, and when there isreason to suspect that their values have been diminished or impaired, theseassets must be tested for impairment, and write-downs to be included in resultsfrom operations may be necessary. SFAS No. 142 also requires the Company tocomplete a transitional goodwill impairment test six months from the date ofadoption.

Any goodwill impairment loss recognized as a result of thetransitional goodwill impairment test will be recorded as a cumulative effectof a change in accounting principle no later than the end of fiscal year 2002.The acquisition of T & T was accounted for using the purchase method. As ofJanuary 31, 2002, the net carrying amount of goodwill was $329,200. The Companyhas completed its impairment test and recorded goodwill impairment charge of $264,868 for the year ended January 31, 2003.

 SFAS No. 143establishes accounting standards for the recognition and measurement of anasset retirement obligation and its associated asset retirement cost. It alsoprovides accounting guidance for legal obligations associated with theretirement of tangible long-lived assets. SFAS No. 143 is effective in fiscalyears beginning after June 15, 2002, with early adoption permitted. The Companyexpects that the provisions of SFAS No. 143 will not have a material impact onits consolidated results of operations and financial position upon adoption.The Company plans to adopt SFAS No. 143 effective January 1, 2003.

SFAS No. 144 establishes a single accounting model for theimpairment or disposal of long-lived assets, including discontinued operations.SFAS No. 144 superseded Statement of Financial Accounting Standards No. 121,"Accounting for the Impairment of Long-Lived Assets and for Long-LivedAssets to Be Disposed Of" (SFAS No. 121), and APB Opinion No. 30,"Reporting the Results of Operations - Reporting the Effects of Disposalof a Segment of a Business, and Extraordinary, Unusual and InfrequentlyOccurring Events and Transactions". The Company adopted SFAS No. 144effective January 1, 2002. The adoption of SFAS No. 144 had no material impacton Company's consolidated financial statements.

In April 2002, the FASB issued Statement No. 145,"Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASBStatement No. 13, and Technical Corrections." This Statement rescinds FASBStatement No. 4, "Reporting Gains and Losses from Extinguishment ofDebt", and an amendment of that Statement, FASB Statement No. 64,"Extinguishments of Debt Made to Satisfy Sinking-Fund Requirements"and FASB Statement No. 44, "Accounting for Intangible Assets of MotorCarriers". This Statement amends FASB Statement No. 13, "Accountingfor Leases", to eliminate an inconsistency between the required accountingfor sale-leaseback transactions and the required accounting for certain leasemodifications that have economic effects that a similar to sale-leasebacktransactions. The Company does not expect the adoption to have a materialimpact to the Company's financial position or results of operations.

In June 2002, the FASB issued Statement No. 146,"Accounting for Costs Associated with Exit or Disposal Activities."This Statement addresses financial accounting and reporting for costsassociated with exit or disposal activities and nullifies Emerging Issues TaskForce (EITF) Issue No. 94-3, "Liability Recognition for Certain EmployeeTermination Benefits and Other Costs to Exit an Activity (including CertainCosts Incurred in a Restructuring)." The provisions of this Statement areeffective for exit or disposal activities that are initiated after December 31,2002, with early application encouraged. The Company does not expect theadoption to have a material impact to the Company's financial position orresults of operations.

In October 2002, the FASB issued Statement No. 147,"Acquisitions of Certain Financial Institutions-an amendment of FASBStatements No. 72 and 144 and FASB Interpretation No. 9", which removesacquisitions of financial institutions from the scope of both Statement 72 andInterpretation 9 and requires that those transactions be accounted for inaccordance with Statements No. 141, Business Combinations, and No. 142,Goodwill and Other Intangible Assets. In addition, this Statement amends SFASNo. 144, 

Accounting for the Impairment or Disposal of Long-LivedAssets, to include in its scope long-term customer relationship intangibleassets of financial institutions such as depositor- and borrower-relationshipintangible assets and credit cardholder intangible assets. The requirementsrelating to acquisitions of financial institutions are effective foracquisitions for which the date of acquisition is on or after October 1, 2002.The provisions related to accounting for the impairment or disposal of certainlong-term customer-relationship intangible assets are effective on October 1,2002. The adoption of this Statement did not have a material impact to the Company'sfinancial position or results of operations as the Company has not engaged ineither of these activities.

In December 2002, the FASB issued Statement No. 148,"Accounting for Stock-Based Compensation-Transition and Disclosure",which amends FASB Statement No. 123, Accounting for Stock-Based Compensation,to provide alternative methods of transition for a voluntary change to the fairvalue based method of accounting for stock-based employee compensation. Inaddition, this Statement amends the disclosure requirements of Statement 123 torequire prominent disclosures in both annual and interim financial statementsabout the method of accounting for stock-based employee compensation and theeffect of the method used on reported results. The transition guidance andannual disclosure provisions of Statement 148 are effective for fiscal yearsending after December 15, 2002, with earlier application permitted in certaincircumstances. The interim disclosure provisions are effective for financialreports containing financial statements for interim periods beginning afterDecember 15, 2002. The adoption of this statement did not have a materialimpact on the Company's financial position or results of operations as theCompany has not elected to change to the fair value based method of accountingfor stock-based employee compensation.

 

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In January 2003, the FASB issued Interpretation No. 46,"Consolidation of Variable Interest Entities." Interpretation 46changes the criteria by which one Company includes another entity in itsconsolidated financial statements. Previously, the criteria were based oncontrol through voting interest. Interpretation 46 requires a variable interestentity to be consolidated by a Company if that Company is subject to a majorityof the risk of loss from the variable interest entity's activities or entitledto receive a majority of the entity's residual returns or both. A Company thatconsolidates a variable interest entity is called the primary beneficiary ofthat entity. The consolidation requirements of Interpretation 46 applyimmediately to variable interest entities created after January 31, 2003. Theconsolidation requirements apply to older entities in the first fiscal year orinterim period beginning after June 15, 2003. Certain of the disclosurerequirements apply in all financial statements issued after January 31, 2003,regardless of when the variable interest entity was established. The Companydoes not expect the adoption to have a material impact to the Company'sfinancial position or results of operations.

Trends, Risks and Uncertainties

Wehave sought to identify what we believe to be the most significant risks to ourbusiness, but we cannot predict whether, or to what extent, any of such risksmay be realized nor can we guarantee that we have identified all possible risksthat might arise. Investors should carefully consider all of such risk factorsbefore making an investment decision with respect to our Common Stock.  

Cautionary Factors that may Affect Future Results

We providethe following cautionary discussion of risks, uncertainties and possibleinaccurate assumptions relevant to our business and our products. These arefactors that we think could cause our actual results to differ materially fromexpected results. Other factors besides those listed here could adverselyaffect us.

Limited Operating History Anticipated Losses; Uncertaintyof Future Results -

Wewere incorporated in  1998  and therefore  have a limited operatinghistory upon which an evaluation of our Company and our prospects can be based.Our prospects must be evaluated with a view to the risks encountered by acompany in an early stage of development, particularly in light of theuncertainties relating to the new and evolving products and  methods whichwe intend to develop and market, and the acceptance of our business model. Wewill be incurring costs to: (i) design, develop, manufacture  andmarket  our products; (ii) to establish distribution relationships; and (iii) to build an organization. To the extent that such expenses are notsubsequently followed by commensurate revenues, our business, results ofoperations and financial condition will be materially adversely affected. We,therefore, cannot insure that we will be able to immediately generatesufficient revenues. We expect negative cash flow from operations to continuefor the next 12 months as we continue to develop and market our business. Ifcash generated by operations is insufficient to satisfy our liquidity, we maybe required to sell additional equity or debt securities. The sale ofadditional equity or convertible debt securities would result in additionaldilution to our stockholders. Our initial operations may not be profitable,since time will be required to build our business to the point that ourrevenues will be sufficient to cover our total operating costs and expenses.Our reaching a sufficient level of sales revenues will depend upon a largenumber of factors, including availability of sufficient working capital, thenumber of  customer  we are able to attract,  and the costs ofmanufacturing and distributing our products.

Liquidity and Working Capital Risks; Need for AdditionalCapital to Finance Growth and Capital Requirements

Wehave had limited working capital and we are relying upon the private placementof our common stock and advances from Company officers and shareholders tooperate. We may seek to raise capital from public or private equity or debtsources to provide working capital to meet our general and administrative costsuntil net revenues make the business self-sustaining.  We cannot guaranteethat we will be able to raise any such capital on terms acceptable to us or atall. Such financing may be upon terms that are dilutive or potentially dilutiveto our stockholders. If alternative sources of financing are required, but areinsufficient or unavailable, we will be required to modify our growth andoperating plans in accordance with the extent of available funding.

Potential fluctuations in quarterly operating results -

Ourquarterly operating results may fluctuate significantly in the future as aresult of a variety of factors, most of which are outside our control,including: the demand for our products; seasonal trends in purchasing, theamount and timing of capital expenditures and other costs relating to thedevelopment of our products; price competition or pricing changes in theindustry; technical difficulties or system downtime; general economicconditions, and economic conditions specific to the fire saftey industry. Ourquarterly results may also be significantly impacted by the impact of theaccounting treatment of acquisitions, financing transactions or other matters.Particularly at our early stage of development, such accounting treatment canhave a material impact on the results for any quarter. Due to the foregoingfactors, among others, it is likely that our operating results will fall belowour expectations or those of investors in some future quarter.

 

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Dependence Upon Management

Our future performance and success are dependant upon the efforts andabilities of our Management. If we lost the services of  key employees before we could get aqualified replacement, that loss could materially adversely affect ourbusiness.  We do not maintain key man life insurance on any of ourManagement.

Lack of Independent Directors

We cannot guarantee that our Board of Directors will have a majority ofindependent directors in the future. In the absence of a majority ofindependent directors, our executive officers, who are also principalstockholders and directors, could establish policies and enter intotransactions without independent review and approval thereof. This couldpresent the potential for a conflict of interest between the Company and itsstockholders generally and the controlling officers, stockholders or directors.

Limitation of Liability and Indemnification of Officersand Directors

Ourofficers and directors are required to exercise good faith and high integrityin our Management affairs. Our Articles of Incorporation provide, however, thatour officers and directors shall have no liability to our shareholders forlosses sustained or liabilities incurred which arise from any transaction intheir respective managerial capacities unless they violated their duty ofloyalty, did not act in good faith, engaged in intentional misconduct orknowingly violated the law, approved an improper dividend or stock repurchase,or derived an improper benefit from the transaction. Our Articles and By-Lawsalso provide for the indemnification by us of the officers and directorsagainst any losses or liabilities they may incur as a result of the manner inwhich they operate our business or conduct the internal affairs, provided thatin connection with these activities they act in good faith and in a manner thatthey reasonably believe to be in, or not opposed to, the best interests of theCompany, and their conduct does not constitute gross negligence, misconduct orbreach of fiduciary obligations. To further implement the permittedindemnification, we have entered into Indemnity Agreements with our officersand directors.  

Audit'sOpinion Expresses Doubt About The Company's Ability To Continue As a"Going Concern" 

Theindependent auditor's report issued in connection with the audited financialstatements of the Company for the period ended January 31, 2003, expresses"substantial doubt about its ability to continue as a going concern,"due to the Company's continuing losses from operations. If the Company isunable to operate profitably, the Company may have to cease to exist, whichwould be detrimental to the value of the Company's common stock. The Companycan make no assurances that its business operations will develop and providethe Company with significant cash to continue operations.

**Item 7.  Financial Statements**

The  financialstatements and supplementary financial information which are required to befiled under this item are presented under Item 13. Exhibits, FinancialStatement Schedules and Reports on Form 10-KSB in this document, and areincorporated herein by reference.  

**Item 8.  Changes In and Disagreements With Accountants on Accounting andFinancial Disclosure**

On  December  2, 2002,  Lougen Valenti Bookbinder & Weintraub LLP ("Lougen Valenti") ,resigned as the Company's certifying accountant. Lougen Valenti's  reports on the Company's financialstatements for the years ended January 31, 2002 and 2001  did not contain an adverse opinion ordisclaimer of opinion; however, the audit report for the years ended January31, 2002 and 2001 contained an explanatory paragraph regarding the substantialdoubt about the Company's ability to continue as a going concern. The decisionto change its certifying accountant was approved by the Company's Board ofDirectors. During the years ended January 31, 2002  and  2001 , and thesubsequent interim period through  December  2, 2002 the Company has not had any disagreements with  Lougen Valention any matter of accounting principles or practices, financial statementdisclosure or auditing scope or procedure.  

 

18

         The Company has engaged Russell Bedford Stefanou Mirchandani LLP (Russell Bedford Stefanou Mirchandani) as its certifying accountant as of  December 2, 2002 for the Company's fiscal year ending January 31, 2003. TheCompany had not consulted  with Russell Bedford Stefanou Mirchandani priorto Russell Bedford Stefanou Mirchandani's retention on either the applicationof accounting principles or the type of opinion Russell Bedford StefanouMirchandani might render on the Company's financial statements.

 
 
 

 

 

19

**PART III**

**Item 9.  Directors, Executive Officers, Promoters and Control Persons;Compliance with Section 16(a) of the Exchange Act**

            The Company's present directors and executive officers areas follows:

**Name**

**Age**

**Position**

Sydney A.  Harland

52

Chief Executive Officer, President and  Director

Mark P.  Miziolek

46

Chief Financial Officer and Director

Ronald A.  Moodie

66

Corporate Secretary and Director

Warrick  Tranter

52

Director

Richard  Mangiarelli

60

Director

Andrew Mercer

55

Director 

 

In September 2002, Miachael Kirbyand Dale Sisel resigned from the Board to pursue other interests. The Boardappointed Daniel Murphy and Mark Miziolek as interim directors.

On January 15, 2003, Peter Hoult, Robert Esecson, DonaldHathaway and Daniel Murphy resigned from the Board as agreed in a stockexchange agreement that the Company had approved. Subsequently, the other partyterminated the transaction. As a result, the majority shareholders appointedRonald Moodie, Warwick Tranter, Richard Mangiarelli and Andrew Mercer to theBoard as interim directors. Sydney Harland and Mark Miziolek were terminated asofficers of the Company as well under the agreement. They were reappointed tothe Board and as officers as a result of the termination of the stock exchangetransaction.  

            The following is a brief description of the background ofthe directors and executive officers of the Company.

***Sydney A. Harland*** has been ChiefExecutive Officer and President and a director of the Company sinceinception.  He is a co-founder of theCompany.  From 1987 to 2002, Mr. Harlandwas President, founder and sole shareholder of Ameri-can Equipment Sales andLeasing Inc., a product development and sales Company.  From 1995 to December 2000, he was aconsultant to Ontario Hydro Technologies. He has over 20 years of business experience, primarily in sales andmarketing, in the railway, telecommunications, nuclear utility and miningindustries.  He received a four-yearElectrical Diploma from C.P Tech., Montreal, Quebec, Canada and studiedBusiness Administration and Marketing at Dawson College Montreal, Quebec,Canada.  He has been elected a member ofthe Canadian Institute of Marketing, and the American Railway Engineering andMaintenance-of-Way Association.  

***Mark P. Miziolek*** has been the VicePresident Finance, Chief Financial Officer and Treasurer of the Company sinceMay 20, 1998 and was appointed a director in September 2002.  From 1994 to 1998, Mr. Miziolek became theTreasurer and Chief Financial Officer and later the President, Treasurer &CFO of Thornmark Holdings Inc./Thornmark Corporation, a privately held investmentholding Company with interests in industrial and residential real estatedevelopment and Great Lakes and ocean shipping.  From 1981 to 1994, Mr. Miziolek was first the AssistantController and then the Controller of Upper Lakes Group Inc., one of Canada'slargest dry bulk shipping companies with 21 vessels operating on the GreatLakes and in 4 vessels in ocean trades. Mr. Miziolek received a B. Com. from the University of Toronto in 1983and became a Certified General Accountant in 1989.

 

20

***Ronald Moodie***was an Advisor to the Company since June 5, 1998 and was appointedController in June 2000.  In February2003, Mr. Moodie was appointed to the Board and also serves as CorporateSecretary/ From 1989 to present, Mr. Moodie has been President of Moodie Consulting,providing management and investment services to commercial real estatedevelopers and heavy equipment suppliers to the railway and constructionindustries.  From 1953 to 1989, Mr.Moodie was in the precious and non-precious metals and the ferrous andnon-ferrous metals manufacturing industries and the ferrous metals distributionindustry mostly with what are now Johnson Matthey, Jannock and RusselMetals.  Mr. Moodie finished his careerat Vincent Steel, a division of the present Russel Metals, as Vice President, aposition he held for 15 years.  Mr.Moodie studied Registered Industrial Accounting at the University of Toronto,and received a real estate license to sell commercial real estate from RyersonPolytech University. 

***Warwick A.Tranter***, 52, has been a Director ofthe Company since February 2003. From 1996 to present, Warwick has held theposition of President, and sole shareholder of Infinite Solutions, Inc., aconsulting and sales Company that specializes in the development of wholesaledealer network marketing of safety and security products. Whereby, ISI conferswith consulting engineering firms to specify new products for implementation inthe commercial building industry. From 1993 to the 1996 Warwick was GeneralManager of Terval Inc. where he was responsible for building wholesale dealernetworks and introducing new products to consulting engineering firms. Warwickhas more than 20 years of business experience, primarily in management ofprivate Company's, in the commercial building industry. Warwick holds a firstclass electricians certification, granted by the Alberta licensing bureau.

***RichardMangiarelli***was appointed to the Board of Directors of ARS Networks inFebruary 2003. He has served as President, CEO and Director of CybertelCommunications Corporation, a public Company, since 1996. Prior, thereto, heserved as President and Director of United States Alternate Energy Corporation,a public Company and as President and Director of Dynasty Resources, a publicCompany. Mr. Mangiarelli received a Bachelors Degree from the University onConnecticut and a Masters degree in Business Administration from PepperdineUniversity. Prior to entering business Mr. Mangiarelli served in the UnitedStates Marine Corps. While in the Marine Corps he attended and graduated fromthe Amphibious Warfare Course, Staff and Command College and the Naval WarCollege. Mr. Mangiarelli served as Platoon Commander, Company Commander,Battalion Commander, Regimental Commander and retired from the Marine Corps atthe rank of Colonel.

***AndrewE. Mercer*** was appointed to the Board of Directors of ARS in February 2003.He has served as chairman, chief executive officer and president of The MercerGroup, Inc. since 1997. The Mercer Group is a privately held corporationoffering business management and consulting services to companies which havenot filed registration statements covering the initial public offerings oftheir securities. The Mercer Group specializes in offering consulting forcorporate structuring, business plan development, corporate document preparation,mergers and acquisitions, and, direct equity investment and other financialservices. Mr. Mercer is also Chairman, President, and Chief Executive Officerof Commerce Development Corporation, Ltd.

 

21

**DirectorshipsHeld In Reporting Companies**

Mr. Mangiarelliis a director of United States Alternate Energy Corporation.

***OtherKey Employees***

In addition to the persons identified above, theCompany has the following key employees:

**Name**

**Age**

**Position**

Shabir Gova

37

Vice President, Technology

 

 

The following is a brief description of the background ofthese key employees who occupy their positions on a part time basis.

***Shabir Gova***has been Vice President,Technology of the Company since inception. >From 1990 to 1998, Mr. Gova worked for Shlumberger Systems &Services Canada Limited, and has held the following positions:  Design engineer, Senior Design Engineer,Manager, Systems Services & Development, Manager, Technology andDevelopment - Canada, Director, Information Technology - Canada.  Mr. Gova has progressive experience inSoftware/ Firmware systems design and development, Interactive DOS and Windowsbased software applications (employing an object-oriented framework) used toremotely program, read and provide a graphical analysis of data gathered bymonitoring devices, real time multitasking embedded systems used for high-speeddata acquisition and storage, Graphical User Interfaces used as a front-end forvarious existing software applications and C++ Class Libraries used as the coretechnology for software under development. >From 1989 to 1990, Mr. Gova was Software Development & SystemsSupport Analyst, for IBM Canada Limited. Mr. Gova was responsible for automation of the SIMM prototypefabrication laboratory.  Mr. Govareceived an Honours Bachelor of Applied Science in Systems Design Engineering,Options in Management Science and Computer Engineering, from the University ofWaterloo, Ontario, Canada.  Mr. Gova isa member of the IEEE.

**Item 10.  Executive Compensation**

The following table shows all the cash compensation paidby the Company, as well as certain other compensation paid or accrued, duringthe fiscal years ended January 31, 2003, 2002 and 2001 to the Company's twohighest paid executive officers.  Norestricted stock awards, long-term incentive plan payouts or other types ofcompensation, other than the compensation identified in the chart below, werepaid to these executive officers during these fiscal years.  No other executive officer earned a totalannual salary and bonus for the year ended January 31, 2003 in excess of$100,000.  

**Annual Compensation**

**Long-Term Compensation**

 

 

**Awards**

**Payouts**

 

**Name and Principal Position**

**Year**

**Salary  ($)**

**Bonus  ($)**

**Other  AnnualCompensation  ($)**

**Restricted  StockAward(s)  ($)**

**Options/SARs  (#)**

**LTIP  Payouts($)**

**All Other  Compensation  ($)**

 

 

 

 

Sydney  A. Harland, 

2003

$165,000

-0-

-0-

-0-

-0-

-0-

$106,726

President  and Chief

2002

$180,000

$90,000

-0-

-0-

2,226,923

-0-

-0-

Executive  Officer

2001

$107,000

-0-

-0-

-0-

1,236,860

-0-

-0-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Mark  P. Miziolek, Vice 

2003

$77,000

-0-

-0-

-0-

-0-

-0-

$49,805

President  Finance and

2002

$84,000

$42,000

-0-

-0-

969,231

-0-

-0-

Chief  Financial Officer

2001

$51,000

-0-

-0-

-0-

35,500

-0-

$113,000(1)

___________________

 (1)  These amounts relate to theextension of stock options granted in 1999 that were due to expire in April2000. 

22

 

The following table contains information regarding options exercised inthe year ended January 31, 2003, and the number of shares of common stockunderlying options held as of January 31, 2003, by the Company's two highestpaid executive officers.  

**AGGREGATEDOPTIONS/SAR EXERCISES IN LAST FISCALYEAR AND FISCAL YEAR ENDOPTIONS/SAR VALUES**(1)

 

**Name**

**Shares  Acquired onExercise**

**ValueRealized ($)**

**Number of Securities Underlying Unexercised  Options/SAR's at Fiscal Year End(1)**

**Value of Unexercised   In-the-Money Options/SAR's at Fiscal Year End(2)**
               
Sydney A. Harland, President   and Chief Executive  Officer

-700,000-

-5,000-

Exercisable:

77,877

$ 0
         Unexercisable :0                 
Mark P. Miziolek, Vice  President   Finance and Chief Financial Officer 

-200,000-

-2,500-

Exercisable:  
17,510
$ 0
         Unexercisable :
0

    
_________________________________

(1)                These grants represent optionsto purchase common stock.  No SAR's havebeen granted.

(2)                Thevalue of the unexercised in-the-money options were calculated by determiningthe difference between the fair market value of the common stock underlying theoptions and the exercise price of the options as of January 31, 2003.

***EquityIncentive Plan***

In May 2002, the Company adopted the Stock BasedCompensation Plan to replace the previous Equity Incentive Plan. The Companyinitially set aside 5 million shares under the plan for compensation fordirectors, officers, employees and external consultants. The Board modified theplan in December 2002 increasing the amount of stock available to 100 millionshares. 

Thepurpose of the Stock Based Incentive Compensation Plan (the "Plan") is toprovide directors, officers, key employees and certain external consultantswith additional incentives by increasing their proprietary interest in theCompany. Awards under the Plan will be in the form of stock or stock options asdetermined by the Board of Directors. 

Certainspecific guidelines for each of management, the Board of Directors and externalconsultants are included in the Plan as outlined below:

Managementand Key Employees:
-  Annualcompensation that has not been received by management will be paid in the formof stock or stock options in the first quarter following the end of thecalendar year. The underlying stock to be paid to management will be valued atthe unpaid cash amount and the average stock price over the year for which thecompensation amount relates. 
-  AnnualSpecific Incentive Compensation will be established at the beginning of eachyear for each member of management and approved by the Board of Directors.  
-  IncentiveCompensation will be awarded based on approval of the Board of Directors asfollows:  a.       Successfulachievement of the objective results in 100% payout of the bonus amount relatedto the objective.  b.      90% or lessachievement of the objective results in no bonus award related to thatobjective.  c.       Greaterthan 100% achievement of the objective will results in additional bonus awardsas determined by the Board of Directors.  d.      Theunderlying cash amount related to the bonus determined may be paid in stock orstock options. The number of shares or options granted will be determined bythe cash value due and the average price of the Company's stock over the yearto which the award is related.  e.       The Boardmay in its full discretion award additional bonus awards for performance overand above the achievement of personal and corporate objectives. 

23

Board ofDirectors

EachBoard member will have a contract as approved at the annual general meeting ofthe Company. Additionally, Board members receive stock based compensation foradditional duties such as serving as the Chair, serving on a committee of theBoard or for performing additional duties. 

Inthe first quarter of each year, the Board will review overall corporateperformance for the prior year and additional compensation may be awarded tothe entire Board or certain individual members based on performance. 

Allcompensation for the Board of Directors will be in the form of stock or stockoptions and are considered awards under the Plan.

ExternalConsultants:

TheCompany currently utilizes the services of various external consultants. As ameans of incentive to certain consultants for their services and longer termcommitment to achievement of corporate goals and objectives, certainconsultants will be paid partially or in full by the issuance of Company stockfor their services. This incentive for these consultants will be paid under thePlan.

Inorder to qualify for stock awards under the plan, each consultant will enterinto a contractual arrangement with the Company that will include payment inthe form of stock. Management will have discretion on these contracts in theordinary course of business. 

Valuationof the underlying stock award will be based on the individual contract enteredinto.

Other:

TheBoard in its full discretion may make stock awards under the Plan tomanagement, key employees or consultants based on individual achievement.

This Plan will only modified with the approval of the ARSNetworks Board of Directors.

During the year ended January 31, 2003, there were nostock option grants made to management or the Board of Directors.  Shares were issued to management, directors,consultants and other key personnel as compensation and as settlement ofcontracts for services provided to the Company.

***Compensationof Directors***

Directors of the Company are appointed by the shareholdersat the annual meeting with the exception of interim directors who have beenappointed by the Board. In the past, the Board has not been compensated withthe exception of stock option awards. In 2001, the Board of Directorsrecommended that the Chairman and committee chairs receive modest compensationfor their services in these capacities. Other Board members would becompensated based on Company performance or their individual performance ofspecific, pre authorized tasks on behalf of the Company. 

 

24

***ManagementAgreements***

On January 1, 2001, the Company entered into a ManagementAgreement with Ameri-can Equipment Sales and Leasing.  Under the terms of the Agreement, Mr. Harland, President ofAmeri-can Equipment Sales and Leasing, will provide employment services as theCompany's President and Chief Executive Officer.  The Agreement has a three year term and pays Mr. Harland $180,000per year, subject to an annual review by the Company's Board of Directors.  Mr. Harland is also entitled to a bonus ofup to 50% of his base compensation based on annual performance criteriaestablished annually by the Board of Directors.  In addition, Mr. Harland will receive a monthly automobileallowance of $1,000.  The Company canterminate this Agreement at any time upon the payment of two times Mr.Harland's then-existing compensation, plus $1,000,000. 

On January 1, 2001, the Company entered into a ManagementAgreement with Mark Miziolek.  Under theterms of the Agreement, Mr. Miziolek will serve as the Company's Vice PresidentFinance and Chief Financial Officer. The Agreement has a three year term and pays Mr. Miziolek $84,000 peryear, subject to an annual review by the Company's Board of Directors.  Mr. Miziolek is also entitled to a bonus ofup to 50% of his base compensation based on annual performance criteriaestablished annually by the Board of Directors.  The Company can terminate this Agreement at any time upon thepayment of two times Mr. Miziolek's then-existing compensation.

In January 2003, the Company settled all obligations underthese contracts with the issuance of stock. The Company had approved atransaction that would have changed control of the Company. As such, the Boardand management were terminated and their contracts paid out. Subsequent tothese actions, the other party terminated the transaction. As a result, theCompany's former management and majority shareholders have assumedresponsibility for the day to day activities of the Company and appointed fournew interim directors effective February 1, 2003. 

**Item 11.  Security Ownership of Certain Beneficial Owners and Management**

***VotingSecurities and Principal Holders Thereof***

The following table sets forth, as of April 25, 2003,information with respect to the beneficial ownership of our common stock by(i) persons known by us to beneficially own more than five percent of theoutstanding shares, (ii) each director, (iii) each executive officerand (iv) all directors and executive officers as a group.

**Common   Stock   Beneficially Owned**

**Name/Address**

**Number**

**Percent(1)**

Sydney A. Harland   2155 Winchester Court  Burlington, Ontario, Canada  L7P 3M7

1,545,925(2)

10.3%

 

 

Mark P. Miziolek   1384 Clearwater Crescent  Oakville, Ontario, Canada  L6H 7J7

1,421,710(3)

9.5%

 

 

Ron Moodie  30 Cudmore Road  Oakville, Ontario

1,486,128  (4)

9.9%
         
Warwick Tranter

1,441,000

9.6%%
         
George Perlin

4,150,000

27.6%

 

 

 

 

All Directors, Officers and greater than 10%  shareholders as a group

 

66.9
             
25

 

(1)  Applicablepercentage of ownership is based on 15,015,006 shares of common stock outstandingas of April 25, 2003, together with applicable options for eachshareholder.  Beneficial ownership isdetermined in accordance with the rules of the Commission and generallyincludes voting or investment power with respect to securities.  Shares of common stock subject to optionsthat are currently exercisable or exercisable within 60 days of April 25, 2003are deemed to be beneficially owned by the person holding such options for thepurpose of computing the percentage of ownership of such person, but are nottreated as outstanding for the purpose of computing the percentage ownership ofany other person.  The common stock isthe only outstanding class of equity securities of our Company.

(2)  Includesoptions to purchase 77,877 shares of common stock that can be acquired withinsixty days of April 30, 2003.

(3)  Includesoptions to purchase 17,150 shares of common stock that can be acquired withinsixty days of April 24, 2002.

(4)  Includesoptions to purchase 10,596 shares of common stock that can be acquired within sixtydays of April 24, 2002.

Mr. Harland andthe Company's other executive officers , directors and greater than 10%shareholders hold approximately 66.9% of the Company's outstanding commonstock.  As such, these people have theability to approve any action required by the shareholders, including theelection of the directors.

**Item 12.  Certain Relationships and Related Transactions**

The Company has entered into management agreements withMessrs. Harland and Miziolek.  See"Management Agreements."

On July 31, 2000, Mr. Harland's wife loaned the Company atotal of $100,000 Canadian dollars. This loan was due in July 2001 and bears interest at 8.5% per year. TheCompany repaid $50,000 of the loan in January 2003 from the proceeds on thesale of T&T and has also assigned the note receivable in the amount of$47,000 (cdn) to Mrs. Harland.

During the fiscal year ended January 31, 2003, threeofficers of the Company advanced funds totaling 54,117 to the Company in orderto meet certain obligations of the Company. The Company will repay these loansas cash is raised or funds are generated from operations.

The Company entered into a License Agreement dated as ofMay 20, 1998 with Mr. Sydney A. Harland, the Company's President and ChiefExecutive Officer.  Under the terms ofthis agreement, Mr. Harland has granted the Company a non-exclusive license tocertain intellectual property, a trade name and patents owned and developed byMr. Harland.  In exchange for thislicense, the Company issued Mr. Harland a total of 4,520,239 shares of commonstock.

**Item 13.  Exhibits, Lists and Reports on Form 8-K.**

                (a)                Thefollowing exhibits are filed as part of this registration statement:

 

26

 

** **

**Exhibit No.**

**Description**
    
**Location**

2.1

Share Purchase Agreement dated as of  July 31, 2000 among the former shareholders of T & T Diesel Power, Ltd.  and the Company
   
Incorporated by reference  in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended,

2.2

Escrow Agreement dated as of July 31,  2000 among the Pallet Valo, the former shareholders of T & T Diesel  Power, Ltd. and the Company
   
Incorporated by reference  in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended,.

2.3

Promissory Note dated as of July 31,  2000 given by the Company to the former shareholders of T & T Diesel  Power, Ltd.
   
Incorporated by reference  in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended,

3.1

Certificate of Incorporation
   
Incorporated by reference to  Amendment No. 5 to the Company's Registration Statement on Form 10-SB filed  with the Securities and Exchange Commission on September 7, 1999.

3.2

Articles of Amendment to the Articles  of Incorporation
   
Incorporated by reference in  Registration Statement on Form SB-2 filed with the Commission on  September 19, 2001, as amended,.

3.3

Bylaws
   
Incorporated by reference to Amendment No. 5 to the  Company's Registration Statement on Form 10-SB filed with the Securities and  Exchange Commission on September 7, 1999.

4.1

Lockup Agreement with Sydney Harland
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended,

4.2

Lockup Agreement with Donald Hathaway
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended,

4.3

Lockup Agreement with Robert Esecson
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended,.

4.4

Lockup Agreement with Peter Hoult
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended,

4.5

Lockup Agreement with Mark Miziolek
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended,.

27

 

** **

**Exhibit No.**

**Description**
    
**Location**
            
4.6

Lockup Agreement with Patrick Shea
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended,.

10.1

Consulting Agreement dated as of February 9, 2001 between  National Financial Communications Corp. and the Company
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended.

10.2

Equity Line of Credit Agreement dated as of March 22, 2001  between Cornell Capital Partners, L.P. and the Company
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended.

10.3

Escrow Agreement dated as of March 22, 2001 among Butler  Gonzalez LLP, First Union National Bank and the Company
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended.

10.4

Registration Rights Agreement dated as of March 22, 2001  between Cornell Capital Partners LP and the Company
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended.

10.5

Consulting Services Agreement dated as of March 22, 2001  between Yorkville Advisors Management, LLC and the Company
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended.

10.6

Management Agreement for Vice President Finance and Chief  Financial Officer dated as of January 1, 2001 between Mark P. Miziolek and  the Company
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended.

10.7

Management Agreement for President and Chief Executive  Officer dated as of January 1, 2001 between Sydney Harland and the Company
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended.

10.8

License Agreement dated as of May 20, 1998 between Sydney  Harland and the Company
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended.

10.9

 

 

10.10

Promissory Note dated as of July 31, 2001 in the original  principal amount of $100,000 Canadian Dollars given by the Company to Betty  Harland

Consulting services contract with Inc. Financial Group LLC  dated January 29, 2002
   
Incorporated by reference in Registration Statement on  Form SB-2 filed with the Commission on September 19, 2001, as amended.

Incorporated by reference in form 10KSB filed May 14, 2002

 

28

 

** **

**Exhibit No.**

**Description**
    
**Location**
            
10.11

Plan  and Agreement of Reverse Triangular Merger
   
Incorporated by Reference on Form 8K filed April 25, 2003

10.12

Plan  and Agreement of Reverse Triangular Merger
   
Incorporated by Reference on Form 8K filed April 28, 2003

10.13

Share  Purchase Agreement regarding the sale of T&T Diesel Power Limited
   
Provided Herewith

11.1

Statement re: Computation of Per Share Earnings
   
Provided herewith.

13

Financial Statements 
   
 

 

Form  S-8 registration Statement
   
Incorporated by reference in registration statement filed on  form S-8 February 28, 2002

 

Form  S-8 registration Statement
   
Incorporated by reference in registration statement filed on  Form S-8 June 25, 2002

 

Form  S-8 registration Statement
   
Incorporated by reference in registration statement filed on  Form S-8 December 8, 2002

99.1

Certification  of CEO pursuant to Section 906 of the Sarbanes-Oxley  Act
   
Provided Herewith

99.2

Certification  of CFO pursuant to Section 906 of the Sarbanes-Oxley  Act
   
Provided Herewith

(b)   On December 9, 2002,the Company filed a Current Report on Form 8-K dated December 2, 2002,reporting under Item 4 the resignation of Lougen Valenti Bookbinder &Weintraub LLP as the Company's certifying accountant and the appointment ofRussell Bedford Stefanou & Merchandani as the new certifying accountanteffective December 5, 2002. There were no disagreements with the formerauditors. The Company filed an amended 8-K with regard to this report on Dec20, 2002

On December 20, 2002, theCompany filed a Current Report on Form 8-K dated December 5, 2002, reportingunder Item 5 that the shareholders of the Company had approved the increase inauthorized common share capital to 500 million shares from the previous level of50 million shares. 

On January 16, 2003, the Companyfiled a Current Report on Form 8-K dated January 15, 2003, reporting under Item2 that the Company had completed the sale of its subsidiary, T&T DieselPower Limited on January 10, 2003 for gross proceeds of $63,500 (CDN 100,000).

On April 25, 2003,the Company filed a Current Report on Form 8K, dated April 22, under Item 2that the Company had completed the Reverse Triangular Merger with MajesticRefilter, Ltd, and ARS Products Inc. on April 22, 2003

On April 28, 2003, the Company filed aCurrent Report on Form 8K, dated April 24, under Item 2 that the Company hadcompleted the Reverse Triangular Merger with HMM Capital Holdings, Inc. and ARSProducts Inc. on April 24, 2003

      

29

**Item 14.  Controls and Procedures. **

                (a)                Evaluation of DisclosureControls and Procedures.

The registrant's Chief Executive Officer andChief Financial Officer have evaluated the registrant's disclosure controls andprocedures as of April 30, 2003, and they have concluded that these controlsand procedures are effective.

                (b)                Changes in Internal Controls.

There are no significant changes in internalcontrols or in other factors that could significantly affect these controlssubsequent to April 30, 2003.

**SIGNATURES**

In accordance with the Section 13 or 15(d) of the ExchangeAct, the registrant has duly caused this report to be signed on its behalf bythe undersigned, thereunto duly authorized.

Date:       May 14,  2003

**ARS Networks, Incorporated**

By:          /s/  Sydney A. Harland                        

                Sydney  A. Harland 

                Chief  Executive Officer and President

In accordance with the Exchange Act, this report has beensigned below by the following persons on behalf of the registrant and in thecapacities and on the dates indicated.

**Name**

**Title**

**Date**

/s/ Sydney A. Harland        Sydney A. Harland

Chief Executive Officer, President and Director

May 14, 2003
         
/s/ Ronald A. Moodie  Ronald A. Moodie

Corporate Secretary and Director

May 14, 2003
         
/s/ Warwick Tranter  Warwick Tranter

Director

May 14, 2003
         
/s/ Richard Mangiarelli  Richard Mangiarelli

Director

May 14, 2003
         
/s/ Mark Miziolek  Mark Miziolek

Chief Financial Officer and Director

May 14, 2003

30

**CERTIFICATION PURSUANT TO18 U.S.C. SECTION 1350AS ADOPTED PURSUANT TOSECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

            I, Sydney A. Harland, certify that:

1.       I have reviewed thisannual report on Form 10-KSB of ARS Networks, Incorporated;

2.       Based on my knowledge,this annual report does not contain any untrue statement of a material fact oromit to state a material fact necessary to make the statements made, in lightof 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 information included in thisannual report, fairly present in all material respects the financial condition,results of operations, and cash flows of the registrant as of, and for, theperiods presented in this annual report;

4.       The registrant's othercertifying officers and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and15d-14) for the registrant and have:

a.       designed such disclosure controls andprocedures to ensure that material information relating to the registrant,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this annual report isbeing prepared;

b.      evaluated the effectiveness of the registrant'sdisclosure controls and procedures as of a date within 90 days prior to thefiling date of this annual report (the "Evaluation Date"); and

c.       presented in this annual report ourconclusions about the effectiveness of the disclosure controls and proceduresbased on our evaluation as of the Evaluation Date;

5.       The registrant's othercertifying officers and I have disclosed, based on our most recent evaluation,to the registrant's auditors and the audit committee of the registrant's boardof directors (or persons performing the equivalent functions):

a.       all significant deficiencies in thedesign or operation of internal controls which could adversely affect theregistrant's ability to record, process, summarize, and report financial dataand have identified for the registrant's auditors any material weaknesses ininternal controls; and

b.       any fraud, whether or not material, that involves managementor other employees who have a significant role in the registrant's internalcontrols; and

6.       The registrant's othercertifying officers and I have indicated in this annual report whether or notthere were significant changes in internal controls or in other factors thatcould significantly affect internal controls subsequent to the date of our mostrecent evaluation, including any corrective actions with regard to significantdeficiencies and material weaknesses.

Dated: May 14, 2003.
   /s/ Sydney A. Harland                                Sydney A. Harland, Chief Executive Officer
31

 **CERTIFICATION PURSUANTTO18 U.S.C. SECTION 1350AS ADOPTED PURSUANT TOSECTION 302 OF THE SARBANES-OXLEY ACT OF 2002**

I, Mark P. Miziolek, certify that:

1.       I have reviewed thisannual report on Form 10-KSB of ARS Networks, Incorporated;

2.       Based on my knowledge,this annual report does not contain any untrue statement of a material fact oromit to state a material fact necessary to make the statements made, in lightof 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 information included in thisannual report, fairly present in all material respects the financial condition,results of operations, and cash flows of the registrant as of, and for, theperiods presented in this annual report;

4.       The registrant's othercertifying officers and I are responsible for establishing and maintainingdisclosure controls and procedures (as defined in Exchange Act Rules 13a-14 and15d-14) for the registrant and have:

a.       designed such disclosure controls andprocedures to ensure that material information relating to the registrant,including its consolidated subsidiaries, is made known to us by others withinthose entities, particularly during the period in which this annual report isbeing prepared;

b.      evaluated the effectiveness of theregistrant's disclosure controls and procedures as of a date within 90 daysprior to the filing date of this annual report (the "Evaluation Date"); and

c.       presented in this annual report ourconclusions about the effectiveness of the disclosure controls and proceduresbased on our evaluation as of the Evaluation Date;

5.       The registrant's othercertifying officers and I have disclosed, based on our most recent evaluation,to the registrant's auditors and the audit committee of the registrant's boardof directors (or persons performing the equivalent functions):

c.       all significant deficiencies in thedesign or operation of internal controls which could adversely affect theregistrant's ability to record, process, summarize, and report financial dataand have identified for the registrant's auditors any material weaknesses ininternal controls; and

d.       any fraud, whether or not material, that involves managementor other employees who have a significant role in the registrant's internalcontrols; and

6.       The registrant's othercertifying officers and I have indicated in this annual report whether or notthere were significant changes in internal controls or in other factors thatcould significantly affect internal controls subsequent to the date of our mostrecent evaluation, including any corrective actions with regard to significantdeficiencies and material weaknesses.

Dated: May 14, 2003.
 
/s/ Mark P. Miziolek_____Mark P. Miziolek, Chief Financial Officer

****32

**SECURITIES ANDEXCHANGE COMMISSION **

**WASHINGTON,D.C. 20549 **

** **

**CONSOLIDATEDFINANCIAL STATEMENTS AND SCHEDULES**

** **

**JANUARY 31,2003 AND 2002 **

** **

** **

**FORMING A PART OF ANNUAL REPORT**

**PURSUANT TOTHE SECURITIES EXCHANGE ACT OF 1934**

** **

** **

**ARS NETWORKS,INCORPORATED.**

**  **

** **

** **

** **

F-1

** **

** **

**ARS NETWORKS, INCORPORATED.INDEX TO FINANCIALSTATEMENTS**

** **

 

Page  No.

Reports  of Independent Certified Public Accountants

F-3

Consolidated  Balance sheet at January 31, 2003

F-4

Consolidated  Statement of Losses for the years ended January 31, 2003 and 2002

F-5

Consolidated  Statement of Deficiency in stockholders' Equity for the years ended January  31, 2003 and 2002 

F-6 

Consolidated  Statement of Cash Flows for the  years  ended January 31, 2003 and 2002

F-7

Notes  to Consolidated Financial Statements

F-9 to F-21

**  **

** **

 

F-2

** **

**RUSSELLBEDFORD STEFANOU MIRCHANDANI LLP CERTIFIED PUBLIC ACCOUNTANTS**

**REPORTOF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS**

** **

To the Board of Directors ARS Networks, Incorporated Champlain, New York

We have audited theaccompanying consolidated balance sheet of ARS Networks, Incorporated("Company") as of January 31, 2003 and the related consolidated statements oflosses, deficiency in stockholders' equity and cash flows for the year thenended. The Company's consolidated financialstatements for the year ended January 31, 2002 were audited by other auditorswhose reports, dated April 30, 2002, on those statements included anexplanatory paragraph that described the uncertainty regarding the company'sability to continue as a going concern. These financial statements are theresponsibility of the Company's management. Our responsibility is to express anopinion on these financial statements based upon our audit.

We conductedour audit in accordance with auditing standards generally accepted in theUnited States of America. Those standards require that we plan and perform theaudit to obtain reasonable assurance about whether the consolidated financialstatements are free of material misstatement. An audit includes examining, on atest basis, evidence supporting the amounts and disclosures in the consolidatedfinancial statements. An audit also includes assessing the accountingprinciples used and significant estimates made by management, as well asevaluating the overall consolidated financial statement presentation. Webelieve that our audit provides a reasonable basis for our opinion. 

In our opinion, the financialstatements referred to above present fairly, in all material respects, thefinancial position of ARS Networks, Incorporated at January 31, 2003, and theresults of their operations and their cash flows for the year then ended inconformity with accounting principles generally accepted in the United Statesof America. 

Theaccompanying financial statements have been prepared assuming that the Companywill continue as a going concern. As shown in the financial statements, theCompany has incurred net losses since its inception. This raises substantialdoubt about the Company's ability to continue as a going concern. Management'splans in regard to this matter are described in Note H. The financialstatements do not include any adjustments that might result from the outcome ofthis uncertainty.

                                                            

   

/s/ RUSSELL BEDFORD STEFANOU MIRCHANDANI LLP   

   

      Russell BedfordStefanou Mirchandani LLP
         CertifiedPublic AccountantsNewYork, New York   April      25, 2003   
F-3

 

**ARS NETWORKS, INCORPORATED  CONSOLIDATED BALANCE SHEET**

JANUARY 31,  2003
   
 

ASSETS

Current  Assets:

Cash  

$      5,612

Note  receivable (Note B)

29,610

 

    Total current assets

35,222

 

Other Assets

       646

 

$      35,868

**LIABILITIES AND DEFICIENCY IN  STOCKHOLDERS' EQUITY**

 

Current  Liabilities:

 

Accounts  payable

$    161,000

Accrued  management compensation (Note E)

456,800

Accrued  expenses

6,900

Related  Party Advances  (Note E)

    85,917

    Total Current Liabilities

710,617

 

 

**DEFICIENCY IN STOCKHOLDERS' EQUITY:**

 

Preferred  Stock, par value, $0.0001 per share; authorized 25,000,000 shares; None  issued and outstanding 

-

Common  Stock, par value, $0.0001 per share; authorized 500,000,000 shares;  125,000,294 issued and outstanding split into 1 post consolidation  share for 50 pre consolidation  shares 2,500,006

250

Additional  Paid in Capital 

4,853,150

Accumulated  Deficit

(5,528,149)

Total  deficiency in stockholders' equity

  (674,749)

$      35,868

 

 

F-4

(Seeaccompanying notes to consolidated financial statements)                 

ARS  NETWORKS, INCORPORATED  CONSOLIDATED  STATEMENT OF LOSSES 
       
For the  Years Ended January 31,
            
 

2003
   
2002

 
   
 

REVENUES:

$31,500  
   
$                -

 
   
 

 
   
 

EXPENSES: 

 
   
 

General  and Administrative expenses

       956,603
   
  1,628,781

 
   
 

Loss  from continued operations,  before income taxes and discontinued operations

(925,103)
   
(1,628,781)

Loss  from discontinued operations

  (66,423)
   
(52,697) 

Gain (loss) on disposition of discontinued  segment

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

 
   
 

 
   
 

Net  loss 

$    (991,526)
   
$  (1,681,478)

 
   
 

Cumulative  effect of accounting change( Note C)

(264,868)
   
------------

Net  loss applicable to common shares

$  (1,256,394)
   
$  (1,681,478)

 
   
 

Loss  per common share (basic and assuming dilution), as restated for reverse stock  split 

$        (2.09)
   
$       (5.70)

Continued  Operations

(1.54)
   
(5.52)

Discontinued  Operations

(0.11)
   
(0.18)
Cumulative effect accounting changes
(0.44)
   
-
            
Weighted  average shares outstanding (Basic and Diluted), as restated for reverse stock  split

601,040
   
294,817

 
   
 

F-5

(Seeaccompanying notes to consolidated financial statements)

 

ARS  NETWORKS, INCORPORATED   CONSOLIDATED STATEMENT OF DEFICIENCY IN STOCKHOLDERS' EQUITY  FOR  THE TWO YEARS ENDED JANUARY 31, 2003 

  Common stock   
 
Number of   Shares

 Amount

Additional   Paid In   Capital

Accumulated Deficit

Stockholders'    Equity   (Deficit)
                  
Balance, January 31, 2001, as restated

252,158

$ 25

$2,448,285

$(2,590,277)

$ (141,967)
Net loss for the year
-

-

-

(1,681,478)

(1,681,478)

Issuance of common stock

67,503

5

493,305

-

493,310

Reclass of redeemable common stock into equity

-

1

199,999

-

200,000

Common stock issued for services

8,307

1

291,034

-

291,035

Common stock issued for directors' compensation

16,012

2

80,058

-

80,060

Common stock issued for prepaid consulting services

20,000

2

139,998

-

140,000

Common stock issued to  settle accounts payable

6,920

1

93,040

-

93,041

Common stock issued to investment manager and recorded at par

9,000

1

(1)

-

-

Common stock options and warrants issued in connection with  financing activities

 -

 -

144,530

-
144,530
Balance, January 31, 2002

379,900

 38

3,890,247

(4,271,755)

  (381,470)

Net loss for the year

-

-

-

(1,256,394)

(1256,394)

Issuance of common stock

1,852

0

10,000

-

10,000

 
Common stock issued for services

328,089

33

143,186

-

143,219

 
Common stock issued for directors' and officers' compensation

1,700,978

170

757,962

-

758,131

 
Common stock issued to settle accounts payable

96,687

10

76,524

-

76,534

 
Common Stock issued in connection with financing activities

500

0

3,250

-

3,250

 
Common Stock cancelled

     (8,000)

      (1)

(28,019)

         -

       (28,020)

 
Balance, January 31, 2003

2,500,006

$   250

$ 4,853,150

$(5,528,149)

$ (674,749)

F-6

(Seeaccompanying notes to consolidated financial statements)

ARS  NETWORKS, INCORPORATED   CONSOLIDATED  STATEMENT OF CASH FLOWS

For  the Year Ended January 31,

2003
   
2002

 

 
   
 

Cash Flows From Operating Activities:

 
   
 

      Net loss for the year from  continuing operations

$  (925,103)
   
$  (1,628,781)

              Loss from  discontinued operations

(66,423)
   
(52,697)

              Disposal of  business segment, net

      -    -
   
      -    -

      Cumulative effect of accounting  change (Note C)

(264,868)
   
      -    -

 
   
 

Adjustments to reconcile net loss to net cash            provided  by (used in) operating activities:

 
   
 

     Professional fees settled in stock

143,219
   
291,035

     Common stock issued to settle  accounts payables

 76,534
   
      

     Commons stock issued in connection  with financing expenses

  3,250
   
      

     Common stock canceled

(28,020)
   
      

     Interest imputed on note payable -  investor

 
   
136,530

     Officers' and directors'  compensation settled in stock

758,131
   
80,060

     Depreciation and amortization

2,198
   
62,555

     Finance expense recognized for  issuance of stock options

 
   
8,000

 
   
 

     Other

 
   
(4,700)

     Changes in assets and liabilities:  

 
   
 

     Decrease in accounts receivable

80,809
   
156,903

     Decrease in inventories

45,628
   
87,320

     Decrease i n prepaid expenses

143,818
   
5,887

     Decrease (Increase) in due from  officer

6499
   
(4,179)

               (Increase)  in Note Receivable

(29,610)
   
 

              (Decrease  )Increase in accounts payable and accrued expenses

  (48,373)
   
   399,031

           Total Adjustments

 1,154,083
   
1,218,442

Net Cash (Used In) Operating Activities

  (102,311)
   
 (463,036)

Cash Flows From Investing Activities:

 
   
 

               Proceeds  from sale of T&T

33,390
   
 

     Proceeds from sale of property and  equipment, net

      8,967
   
               -

Net Cash Provided by Investing Activities

   42,357
   
         -

Cash Flows From Financing Activities:

 
   
 

     Proceeds from the sale of common  stock, net

10,000
   
493,310

     Proceeds from note payable -  investor

-
   
150,000

     Payments of note payable -  investor

-
   
(150,000)

     Payments of note payable - former  shareholders of T & T Diesel Power, Ltd.

-
   
(115,516)

     Payments of long-term debt

(1,258)
   
(5,417)

     Payment of note payable - related  party

(32,000)
   
-

               Proceeds  from advances - related parties

54,117
   
-

     Advances (to) directors

              -
   
               -

Net Cash Provided By Financing Activities

  30,859
   
  372,377

Net (Decrease) In Cash

(29,095)
   
(90,659)

Cash, beginning of year

34,707
   
125,366

Cash, end of year

$    5,612
   
$    34,707
   
 
   
 

F-7

(See  accompanying notes to consolidated financial statements)

 

ARSNETWORKS, INCORPORATED

**SUPPLEMENTAL  DISCLOSURE OF NON-CASH TRANSACTIONS**

 
         
Cash paid for Interest 

 

$   10,000

Cash paid for income taxes 

 

$     1,500

Common stock issued for services 

$  143,219

$  291,035

Common stock issued for compensation

        $   758,131

$   80,060  

Common Stock cancelled 

$   (28,020)

-

Common Stock issued in connection with financing activities  

      $       3,250

-

Redeemable stock converted to common for former shareholders of  T & T 

-

$  200,000

Common stock issued for prepaid consulting services (1,000,000  common shares)

-

$  140,000

Common stock issued  in  exchange for previously incurred debt 

$    76,534

    $   93,041

 

F-8

(Seeaccompanying notes to consolidated financial statements)

 

**NOTE A - SUMMARY OF ACCOUNTING POLICIES**

A summary of thesignificant accounting policies applied in the preparation of the accompanyingfinancial statements follows. These accounting policies conform to accountingprinciples generally accepted in the United states of America and have beenconsistently applied in the preparation of the financial statements.

**BUSINESS AND BASIS OF PREPARATION**

ARS Networks, Incorporated ("Company"),was formed on May 4, 1998 under the laws of the state of New Hampshire todesign and develop advanced railway communications and data management systems.

On January 10, 2003, the Company sold its wholly-owned subsidiary, T & T Diesel Power, Ltd ("T & T") to the former managers of T&T, (the " Purchasers") through an Agreement of Purchase and Sale ("Agreement").  The T & T business segment is accounted for as a discontinued operation, and accordingly, amounts in the financial statements, and related notes for all periods shown have been restated to reflect discontinued operations accounting.  Summarized results of the discontinued business are further described in Note B.

Liquidity

As shown in the accompanying financialstatements, the Company incurred a net loss of $1,256,394 and $1,681,478 fromoperations during the years ended January 31, 2003 and 2002, respectively.  The Company's current liabilities exceed itscurrent assets by $ 675,395 at January 31, 2003.

Stock Based Compensation

InDecember 2002, the FASB issued SFAS No. 148, "Accounting for Stock-BasedCompensation-Transition and Disclosure-an amendment of SFAS 123." Thisstatement amends SFAS No. 123, "Accounting for Stock-BasedCompensation," to provide alternative methods of transition for avoluntary change to the fair value based method of accounting for stock-basedemployee compensation. In addition, this statement amends the disclosurerequirements of SFAS No. 123 to require prominent disclosures in both annualand interim financial statements about the method of accounting for stock-basedemployee compensation and the effect of the method used on reported results.The Company has chosen to continue to account for stock-based compensationusing the intrinsic value method prescribed in APB Opinion No. 25 and relatedinterpretations. Accordingly, compensation expense for stock options ismeasured as the excess, if any, of the fair market value of the Company's stockat the date of the grant over the exercise price of the related option. TheCompany has adopted the annual disclosure provisions of SFAS No. 148 in itsfinancial reports for the year ended January 31, 2003.

Hadcompensation costs for the Company's stock options been determined based on thefair value at the grant dates for the awards, the Company's net loss and lossesper share would have been as follows (transactions involving stock optionsissued to employees and Black-Scholes model assumptions are presented in NoteG):

F-9

**NOTEA - SUMMARY OF ACCOUNTING POLICIES (continued)**

2003

2002

Net loss, as reported

$  (1,256,394)

$  (1,681,478)

Add: Total stock based employee compensation expense as reported  under intrinsic value method (APB. No. 25)

-

-

Deduct: Total stock based employee compensation expense as  reported under fair value based method (SFAS No. 123)

                    -

 $       606,000

Net loss - Pro Forma

(1,256,394)

(2,287,478)

Basic (and assuming dilution) loss per share - as reported

$         (0.04)

$          (0.11)

** **

 

 

Basic (and assuming dilution) loss per share - Pro forma 

(0.04)

(0.16)

 

 

After giving effect to the 1:50 reverse split

 

 

Basic (and assuming dilution) loss per share - as reported

(2.09)

(5.70)

Basic (and assuming dilution) loss per share - Pro forma

(2.09)

(7.76)

 

Cash and cash equivalents

For purposes of reporting cash flows,the Company considers all highly liquid instruments purchased with and initialmaturity of three months or less to be cash equivalents. The Company maintains,at financial institutions, cash and cash equivalents, which, at times exceedfederally insured amounts. 

Property and Equipment

Property and equipment is stated atcost. Depreciation is calculated using the straight-line method over theestimated useful lives of the assets.

Long-Lived Assets

The Company has adopted Statement ofFinancial Accounting Standards No. 144 (SFAS 144). The Statement requires thatlong-lived assets and certain identifiable intangibles held and used by theCompany be reviewed for impairment whenever events or changes in circumstancesindicate that the carrying amount of an asset may not be recoverable. Eventsrelating to recoverability may include significant unfavorable changes inbusiness conditions, recurring losses, or a forecasted inability to achievebreak-even operating results over an extended period.  The Company evaluates the recoverability of long-lived assetsbased upon forecasted undercounted cash flows. Should an impairment in value beindicated, the carrying value of intangible assets will be adjusted, based onestimates of future discounted cash flows resulting from the use and ultimatedisposition of the asset.  SFAS No. 144 alsorequires assets to be disposed of be reported at the lower of the carryingamount or the fair value less costs to sell. 

Revenue Recognition

Revenue from the sale of products is recorded at the timethe goods are shipped. Revenue under License Agreements is recorded whenpayment for services is due under such contract. 

Foreign Currency Translation

The Company translates the foreigncurrency financial statements in accordance with the requirements of Statementof Financial Accounting Standards No. 52, "Foreign Currency Translation."  Assets and liabilities are translated atcurrent exchange rates in effect during the 

F-10

**NOTE A - SUMMARY OF ACCOUNTING POLICIES (continued)**

period.  Resulting translation adjustments are recorded as a separatecomponent in stockholder's equity. Foreign currency transaction gains andlosses are included in the statement of operations.

Income Taxes 

The Company has implemented theprovisions on Statement of Financial Accounting Standards No. 109,"Accounting for Income Taxes" (SFAS 109).  SFAS 109 requires that income tax accounts be computed using theliability method. Deferred taxes are determined based upon the estimated futuretax effects of differences between the financial reporting and tax reportingbases of assets and liabilities given the provisions of currently enacted taxlaws.

** **Net Loss Per Common Share

The Company computes earnings per shareunder Financial Accounting Standard No. 128, "Earnings Per Share"(SFAS 128). Net loss per common share is computed by dividing net loss by theweighted average number of shares of common stock and dilutive common stockequivalents outstanding during the year. Dilutive common stock equivalentsconsist of shares issuable upon conversion of convertible preferred shares andthe exercise of the Company's stock options and warrants (calculated using thetreasury stock method). During the year ended 2003 and 2002, common stockequivalents are not considered in the calculation of the weighted averagenumber of common shares outstanding because they would be anti-dilutive,thereby decreasing the net loss per common share.

Use of Estimates

The preparation of financial statementsin conformity with generally accepted accounting principles requires managementto make estimates and assumptions that affect certain reported amounts anddisclosures.  Accordingly, actualresults could differ from those estimates.

Concentrationsof Credit Risk 

Financialinstruments and related items, which potentially subject the Company toconcentrations of credit risk, consist primarily of cash, cash equivalents andrelated party receivables.  The Companyplaces its cash and temporary cash investments with credit qualityinstitutions.  At times, suchinvestments may be in excess of the FDIC insurance limit. The Companyperiodically reviews its trade receivables in determining its allowance fordoubtful accounts. The allowance for doubtful accounts was $0 at January 31,2003 and 2002.

Comprehensive Income

Statementof Financial Accounting Standards No. 130 ("SFAS 130"), "ReportingComprehensive Income," establishes standards for reporting and displaying ofcomprehensive income, its components and accumulated balances.  Comprehensive income is defined to includeall changes in equity except those resulting from investments by owners anddistributions to owners.  Among otherdisclosures, SFAS 130 requires that all items that are required to berecognized under current accounting standards as components of comprehensiveincome be reported in a financial statement that is displayed with the sameprominence as other financial statements. 

TheCompany does not have any items of comprehensive income in any of the periodspresented.

F-11

**NOTE A - SUMMARY OFACCOUNTING POLICIES (continued)**

Segment Information

Statementof Financial Accounting Standards No. 131, "Disclosures about Segments of anEnterprise and Related Information" ("SFAS 131") establishes standards forreporting information regarding operating segments in annual financialstatements and requires selected information for those segments to be presentedin interim financial reports issued to stockholders.  SFAS 131 also establishes standards for related disclosures aboutproducts and services and geographic areas. Operating segments are identifiedas components of an enterprise about which separate discrete financialinformation is available for evaluation by the chief operating decision maker,or decision-making group, in making decisions how to allocate resources andassess performance.  The information disclosedherein materially represents all of the financial information related to theCompany's principal operating segments.

Reclassifications

Certainreclassifications have been made in prior year's financial statements toconform to classifications used in the current year.** **

**EFFECT OF RECENT ACCOUNTING PRONOUNCEMENTS**

InJuly 2001, the Financial Accounting Standards Board (FASB) issued Statement ofFinancial Accounting Standards No. 141, "Business Combinations" (SFASNo. 141), and Statement of Financial Accounting Standards No. 142,"Goodwill and Other Intangible Assets" (SFAS No. 142). The FASB alsoissued Statement of Financial Accounting Standards No. 143, "Accountingfor Obligations Associated with the Retirement of Long-Lived Assets" (SFASNo. 143), and Statement of Financial Accounting Standards No. 144,"Accounting for the Impairment or Disposal of Long-Lived Assets"(SFAS No. 144) in August and October 2001, respectively.

SFAS No. 141 requires the purchase method of accounting forbusiness combinations initiated after June 30, 2001 and eliminates thepooling-of-interest method. The adoption of SFAS No. 141 had no material impacton the Company's consolidated financial statements.

EffectiveJanuary 1, 2002, the Company adopted SFAS No. 142. Under the new rules, theCompany will no longer amortize goodwill and other intangible assets withindefinite lives, but such assets will be subject to periodic testing forimpairment. On an annual basis, and when there is reason to suspect that theirvalues have been diminished or impaired, these assets must be tested forimpairment, and write-downs to be included in results from operations may benecessary. SFAS No. 142 also requires the Company to complete a transitionalgoodwill impairment test six months from the date of adoption.

Anygoodwill impairment loss recognized as a result of the transitional goodwillimpairment test will be recorded as a cumulative effect of a change inaccounting principle no later than the end of fiscal year 2002. Theacquisition of T & T was accounted for using the purchase method. As ofJanuary 31, 2002, the net carrying amount of goodwill was $329,200. The Company has completed its impairment test and recordedgoodwill impairment charge of $ 264,868 for the year ended January 31, 2003.

SFAS No. 143 establishes accounting standards for therecognition and measurement of an asset retirement obligation and itsassociated asset retirement cost. It also provides accounting guidance forlegal obligations associated with the retirement of tangible long-lived assets.SFAS 

F-12

** **

**NOTE A - SUMMARY OF ACCOUNTING POLICIES(continued)**

**EFFECT OF RECENT ACCOUNTING PRONOUNCEMENTS(continued)**

No. 143 is effective in fiscal years beginning after June15, 2002, with early adoption permitted. The Company expects that theprovisions of SFAS No. 143 will not have a material impact on its consolidatedresults of operations and financial position upon adoption. The Company plansto adopt SFAS No. 143 effective January 1, 2003.

SFASNo. 144 establishes a single accounting model for the impairment or disposal oflong-lived assets, including discontinued operations. SFAS No. 144 supersededStatement of Financial Accounting Standards No. 121, "Accounting for theImpairment of Long-Lived Assets and for Long-Lived Assets to Be Disposed Of"(SFAS No. 121), and APB Opinion No. 30, "Reporting the Results ofOperations - Reporting the Effects of Disposal of a Segment of a Business, andExtraordinary, Unusual and Infrequently Occurring Events andTransactions". The Company adopted SFAS No. 144 effective January 1, 2002.The adoption of SFAS No. 144 had no material impact on Company's consolidatedfinancial statements.

InApril 2002, the FASB issued Statement No. 145, "Rescission of FASBStatements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and TechnicalCorrections." This Statement rescinds FASB Statement No. 4,"Reporting Gains and Losses from Extinguishment of Debt", and anamendment of that Statement, FASB Statement No. 64, "Extinguishments ofDebt Made to Satisfy Sinking-Fund Requirements" and FASB Statement No. 44,"Accounting for Intangible Assets of Motor Carriers". This Statementamends FASB Statement No. 13, "Accounting for Leases", to eliminatean inconsistency between the required accounting for sale-leasebacktransactions and the required accounting for certain lease modifications thathave economic effects that a similar to sale-leaseback transactions. TheCompany does not expect the adoption to have a material impact to the Company'sfinancial position or results of operations.

In June 2002, the FASB issued Statement No. 146,"Accounting for Costs Associated with Exit or Disposal Activities."This Statement addresses financial accounting and reporting for costsassociated with exit or disposal activities and nullifies Emerging Issues TaskForce (EITF) Issue No. 94-3, "Liability Recognition for Certain EmployeeTermination Benefits and Other Costs to Exit an Activity (including CertainCosts Incurred in a Restructuring)." The provisions of this Statement areeffective for exit or disposal activities that are initiated after December 31,2002, with early application encouraged. The Company does not expect theadoption to have a material impact to the Company's financial position orresults of operations.

InOctober 2002, the FASB issued Statement No. 147, "Acquisitions of CertainFinancial Institutions-an amendment of FASB Statements No. 72 and 144 and FASBInterpretation No. 9", which removes acquisitions of financialinstitutions from the scope of both Statement 72 and Interpretation 9 andrequires that those transactions be accounted for in accordance with StatementsNo. 141, Business Combinations, and No. 142, Goodwill and Other IntangibleAssets. In addition, this Statement amends SFAS No. 144, Accounting for theImpairment or Disposal of Long-Lived Assets, to include in its scope long-termcustomer relationship intangible assets of financial institutions such asdepositor- and borrower-relationship intangible assets and credit cardholderintangible assets. The requirements relating to acquisitions of financialinstitutions are effective for acquisitions for which the date of acquisitionis on or after October 1, 2002. The provisions related to accounting for theimpairment or disposal of certain long-term customer-relationship intangibleassets are effective on October 1, 2002. The adoption of this Statement did nothave a material impact to the Company's financial position or results ofoperations as the Company has not engaged in either of these activities.

 

F-13

** **

**NOTE A - SUMMARY OF ACCOUNTING POLICIES (continued) **

**EFFECT OF RECENT ACCOUNTING PRONOUNCEMENTS (continued)**

InDecember 2002, the FASB issued Statement No. 148, "Accounting forStock-Based Compensation-Transition and Disclosure", which amends FASBStatement No. 123, Accounting for Stock-Based Compensation, to providealternative methods of transition for a voluntary change to the fair valuebased method of accounting for stock-based employee compensation. In addition,this Statement amends the disclosure requirements of Statement 123 to requireprominent disclosures in both annual and interim financial statements about themethod of accounting for stock-based employee compensation and the effect ofthe method used on reported results. The transition guidance and annualdisclosure provisions of Statement 148 are effective for fiscal years endingafter December 15, 2002, with earlier application permitted in certaincircumstances. The interim disclosure provisions are effective for financialreports containing financial statements for interim periods beginning afterDecember 15, 2002. The adoption of this statement did not have a materialimpact on the Company's financial position or results of operations as theCompany has not elected to change to the fair value based method of accountingfor stock-based employee compensation.** **

InJanuary 2003, the FASB issued Interpretation No. 46, "Consolidation ofVariable Interest Entities." Interpretation 46 changes the criteria bywhich one company includes another entity in its consolidated financialstatements. Previously, the criteria were based on control through votinginterest. Interpretation 46 requires a variable interest entity to beconsolidated by a company if that company is subject to a majority of the riskof loss from the variable interest entity's activities or entitled to receive amajority of the entity's residual returns or both. A company that consolidatesa variable interest entity is called the primary beneficiary of that entity.The consolidation requirements of Interpretation 46 apply immediately tovariable interest entities created after January 31, 2003. The consolidationrequirements apply to older entities in the first fiscal year or interim periodbeginning after June 15, 2003. Certain of the disclosure requirements apply inall financial statements issued after January 31, 2003, regardless of when thevariable interest entity was established. The Company does not expect theadoption to have a material impact to the Company's financial position orresults of operations.** **

**NOTE B - DISCONTINUED OPERATIONS **

On January 10, 2003, the Company soldits wholly-owned subsidiary, T & T Diesel Power, Ltd ("T & T") to theformer management of T&T, ("The Purchasers") through an Agreementof Purchase and Sale ("Agreement"). The T & T business segment is accounted for as a discontinuedoperation, and accordingly, amounts in the financial statements, and relatednotes for all periods shown have been restated to reflect discontinuedoperations accounting** **

In connection with the disposition of T& T, the Purchasers acquired 100% of the outstanding common stock ofT&T and assumed all T & T liabilities for a total purchase price of$63,000.   ARS received gross proceeds of $63,000 USfrom the sale, comprised of $33,390 in cash and a non interest bearing notereceivable  in the amount of $29,610 duein July 2003.

The note receivable hasbeen assigned to a related party in order partially repay the note payable dueto this related party. See Note E

As a result of the sale of the T & T business segment, the Company accounted for the segment as a discontinued operation, and accordingly, the amounts in the financial statements and related notes for all periods shown have been restated to reflect discontinued operations accounting.

** **

F-14

**NOTE B - DISCONTINUED OPERATIONS (continued)**

The financial statementsreflect the operating results and balance sheet items of the discontinuedoperations separately from continuing operations.  Prior years have been restated. Operating results for thediscontinued operations for the year ended January 31, 2003 and 2002 were:

2003
   
2002

Revenues

  $    228,092 
   
$     971,572 

Expenses

  (294,515)
   
(1,024,269)

Net (loss) 

$   (66,423)
   
$     (52,697)   

** **

**The following summarizes the loss on the disposition of the T& T business segment: **

Cash

$       33,390

Note receivable

29,610

 

Gain (loss) on disposition

0-

Net assets disposed of

63,000

 

**NOTE C - GOODWILL AND OTHER INTANGIBLE ASSETS - ADOPTION OF SFAS 142**

In July 2001, the Financial Accounting Standards Board issuedStatement of Financial Accounting Standards No. 141 "Business Combinations"("SFAS 141") and Statement of Financial Accounting Standards No. 142 "Goodwilland Other Intangible Assets" ("SFAS 142"). SFAS142 addresses how intangible assets that are acquired individually or with agroup of other assets should be accounted for in financial statements upontheir acquisition. This statement requires goodwill amortization to cease andfor goodwill to be periodically reviewed for impairment for fiscal yearsbeginning after December 31, 2001. SFAS No. 142 supercedes APB Opinion No. 17,"Intangible Assets." The Company has adopted the provisions of this standard asof February 1, 2002.

TheCompany recorded a one-time, non-cash charge of $264,868 to reduce the carryingvalue of its goodwill. Such charge is non-operational in nature and isreflected as a cumulative effect of an accounting change in the accompanyingconsolidated statement of losses. In calculating the impairment charge, thefair value of the impaired reporting unit was estimated at the fair value ofassets underlying the business, thereby eliminating the goodwill elemententirely.

Thefollowing table presents the impact of SFAS 142 on net income (loss) and netincome (loss) per share had SFAS 142 been in effect for the years ended January31, 2003 and 2002:

 

     2003
   
     2002

Net Loss

 $     (1,256,394)
   
 $  (1,681,478)

Adjustments:

 
   
 

Amortization of  goodwill

-
   
            - 

Impairment of  goodwill

   2,64,868  
   
            -

Adjusted net (loss)

 $        (991,526)
   
 $   (1,681,478)

Shares used to  compute basic and diluted net loss per common share

 601,040  
   
294,817 

Adjusted basic and  diluted net loss per common share

 $             (1.65)
   
 $           (5.70)

Reported basic and  diluted net loss per common share

 $             (2.09)
   
 $           (5.70)

F-15

**NOTE D -  EQUITY LINE OF CREDIT   **

In March 2001, the Companyentered into an equity line of credit agreement "the equity line" with CornellCapital Partners, L.P. ("the investor"). Under the equity line, the investor is committed to purchase up to$5,000,000 of the Company's common stock over the course of 24 monthscommencing on the earlier of (i) effective registration of the shares, or (ii)as mutually agreed in writing.  Underthe equity line, the Company may request an advance by the investor.  The number of shares of common stock thatthe investor shall receive for each advance shall be determined by dividing theamount of the advance by the purchase price. The purchase price is 90% of the market price.  The maximum advance amount shall be equal to 150% of the averagedaily volume of the Company's common stock multiplied by the purchaseprice.  The average daily volume shallbe computed by using the forty (40) trading days prior to the advance noticedate.  The advance notice date is thedate the investor receives a written notice from the Company requesting anadvance amount under the equity line. The market price is the average of the lowest closing bid prices of thecommon stock over the ten (10) trading day period beginning on the firsttrading day after an advance notice date and ending on the trading day prior tothe relevant advance date.

Upon each advance date, theCompany shall pay to the investor's business manager, Yorkville AdvisorsManagement, LLC ("the investment manager") an amount equal to 8.4% of theamount of the advance.  Upon theexecution of the equity line, the Company issued 450,000 restricted shares ofthe Company's common stock to the investment manager which were reflected as acost of raising capital and recorded at par in the accompanying financialstatements. Such restricted shares have demand and "piggyback" registrationrights.** **

In connection with the equityline of credit, the Company obtained from certain officers and directors, alock-up agreement, which limits the ability of the officers and directors tosell securities of the Company.

Additionally, under thecovenants of the equity line, the Company shall not effect any merger orconsolidation, or transfer substantially all of the assets of the Company intoanother entity, unless 

**NOTE D -  EQUITY LINE OF CREDIT (continued)**

the resulting successor oracquiring entity (if not the Company) assumes the obligation to deliver to theinvestor such shares as the investor is entitled to pursuant to the equityline.

On July 20, 2001, ARSborrowed $150,000 from the investor. During the year ended January 31, 2002,ARS sold a total of 2,780,617 shares of common stock to the investor under theequity line of credit for net proceeds of $270,000, a portion of which was usedto repay the loan from the investor in full prior to January 31, 2002. The loanaccrued interest at an annual rate of 12%. In connection with the loan, ARS issued warrants to purchase 333,000shares of ARS' common stock at an exercise price of $0.50 per share. Thewarrants were assigned a value of $136,530 which was recorded as a discount onthe related note payable to the investor. The discount was amortized over theterm of the note payable (90 days) to interest expense. Such amortizationincluded in interest expense amounted to $136,530 for the year ended January31, 2002. The president of the Company had personally guaranteed the loan from theinvestor and had pledged 3,000,000 shares of common stock to the lender assecurity for the loan.

In October 2002, theCompany requested and obtained a release from the Equity Line of Credit andrelated agreements.

 

 F-16

** NOTE E.  RELATED PARTY TRANSACTIONS**

The note payable - relatedparty was for $63,800.  The note was dueJuly 31, 2001 and bears interest at 8.5% per annum.  The Company repaid  $32,000 of this note in January 2003 and has assigned the proceeds of the notereceivable from the sale of T&T to the related party.  In January 2002, the Company issued optionsto purchase 100,000 shares and in February 2002 issued 25,000 common shares tothe related party in connection with the note payable. At January 31, 2003,balance note payable outstanding was $31,800.

During the twelve monthsended January 31, 2003, officers of the Company advanced an aggregate of$54,117 to the Company. These advances will be repaid as the Company raisesadditional capital.

During the period endedJanuary 31, 2003, management exercised stock options for 1,100,000 shares at aprice of $0.13 per share for a total of $143,000 which was recorded as areduction in accrued management compensation.

In January 2003, the Boardof Directors authorized the issuance of 58,715,177 shares to management in lieuof foregone compensation and settlement of management contracts. Managementcontracts were bought out due to an agreement to sell the Company. Subsequentto the approval of the settlements, the purchaser withdrew from the sale.

In January 2003, theCompany issued 1,236,289 shares to the Board of Directors as compensation underpre approved contracts.

In August 2002, the Boardof Directors authorized the issuance of 13,847,484 common shares to threeofficers of the Company in lieu of compensation due in the amount of $138,500.** **

On April 10, 2001, theBoard of Directors authorized the issuance of stock options for 750,000 sharesto members of the Board of Directors. The exercise price is $0.50 based on theclosing price of the Company's stock on the date of issuance of the options.

F-17

NOTE F**.  INCOME TAXES**

** **TheCompany has adopted Financial Accounting Standards No. 109, which requires therecognition of deferred tax liabilities and assets for the expected future taxconsequences of events that have been included in the financial statement ortax returns.   

                Underthis method, deferred tax liabilities and assets are determined based on thedifference between financial statements and tax bases of assets and liabilitiesusing enacted tax rates in effect for the year in which the differences areexpected to reverse.  Temporary differences between taxable incomereported for financial reporting purposes and income tax purposes areinsignificant.  At January 31, 2003, the Company has available for federalincome tax purposes a net operating loss carry forward of approximately$5,500,000, expiring in the year 2020, that may be used to offset futuretaxable income.  Due to significant changes in the Company's ownership,the Company's future use of its existing net operating losses may be limited.

Componentsof deferred tax assets as of January 31, 2003 are as follows:

Non  current:

Net  operating loss carry forward

    $   1,870,000 

Valuation  allowance

$ (1,870,000)

Net  deferred tax asset

$              -    

** **

Therealization of this net operating loss carry forwards is dependent upongenerating taxable income prior to the related year of expiration. The amountof carry forward that may be utilized in any future tax year may also besubject to certain limitations, including limitations as a result of certainstockholder ownership changes in which may be beyond the control of theCompany.

**NOTE G**.  **NON QUALIFIED STOCK COMPENSATION PLAN **

In May 2002, the Board ofDirectors authorized the 2002 Non- Qualified Stock Compensation Plan whichreserves 5,000,000 shares for employees, directors, officers, consultants,advisors and other persons associated with the Company and is intended toadvance the best interests of the Company by providing those persons who have asubstantial responsibility for its management and growth with additionalincentive by increasing their proprietary interest in the success of theCompany. In December 2002, the Board of Directors modified the plan andincreased the number of shares reserved under the plan to 100,000,000.

A summary of the status ofthe Company's stock option plans for options held by officers and directors asof January 31, 2002 and 2003 and changes during the years ending on thosedates, after giving effect to the reverse stock split subsequent to the yearend (see Note J) is presented below:

F-18

NOTE G.  **NONQUALIFIED STOCK COMPENSATION PLAN (continued)**

 
 
**January 31, 2003** 
January 31, 2002         
**Shares** 
**Weighted     AverageExercise Price** 
Shares 
Weighted AverageExercise PriceOutstanding, beginning of year **153,486****$   22.50     **64,219$  40.50     Granted**-**   89,769 9.50     Exercised**(22,000)** **6.50     ** -    Cancelled**-**       (503) 50.00      Outstanding**131,486**       153,486 22.50   Options exercisable at year-end**131,486**   153,486 22.50           Weighted average fair value of options granted    during the year      9.50   
The following table  summarizes information about stock options held by officers and directors  which are outstanding at January 31, 2003 , after giving effect to the  reverse stock split subsequent to the year end (see Note J)):

 

*ExercisePrices*

* Number  Outstanding atJanuary 31, 2003*

*Weighted  Average  Remaining  ContractualLife*

* Weighted  Average  ExercisePrice*

* Number  Exercisable atJanuary 31, 2003*

* Weighted  AverageExercise Price*

   $0.005

$     2,455   

27  months

                       

2,455

                          

   $6.50

52,769   

48  months

6.50   

52,769

$    6.50   

   $25.00

15,000   

39  months

25.00   

15,000

25.00   

   $34.38

32,365   

31  months

34.38   

32,365

34.38   

   $50.00 to $50.50

            28,897   

13  months

50.50   

           28,897

50.50   

 131,486   

 

 131,486

On July 1, 1998, options topurchase 500,000 shares of the Company's common stock were granted to certainconsultants of the Company.  The optionshave a term of five years and are vested upon the date of the grant.  In April, 1999, options for 250,000 sharesof the Company's common stock were exercised by the consultants.  The remaining options for 250,000 shares ofthe Company's common stock are still outstanding at January 31, 2003.

During the year endedJanuary 31, 2000, the Company sold 41,500 shares of common stock which includedan option to purchase one share of common stock at a price of $1.25 and oneoption for one share at a price of $1.75. These options are exercisable at any time after May 1, 1999, subject tocertain conditions and expire 60 months from that date.  These options for a total of 83,000 sharesof the Company's common stock are still outstanding at January 31, 2003.

** **

F-19

 

**NOTE G**.  **NON QUALIFIED STOCK COMPENSATION PLAN(continued)**

During the year endedJanuary 31, 2002, the Company issued warrants to purchase 333,000 shares inconnection with its equity line of credit as more fully described in NoteD.  The Company also issued options topurchase 100,000 shares to a related party in connection with the Company'snote payable to the related party (Note E). The options have a term of fiveyears and are vested upon the date of the grant.

**NOTEH.  GOING CONCERN MATTERS**

The accompanyingconsolidated financial statements have been prepared on a going concern basis,which contemplates the realization of assets and the satisfaction ofliabilities in the normal course of business. As shown in the accompanyingfinancial statements during the years ended January 31, 2003 and 2002, theCompany incurred losses from operations of $1,256,394 and $1,681,478respectively. These factors among others may indicate that the Company will beunable to continue as a going concern for a reasonable period of time.

The Company's continuation as a goingconcern is dependent upon its ability to raise funds from external sources. Assuch, subsequent to the year end, the Company reorganized its share structureand its operations focus. With the acquisition of HMM Capital Holdings Inc. onApril 25, 2003, the Company will focus primarily on the sales and distributionof the Fire Safety Tec product. This product is patented and approved byUnderwriters Laboratories and has been sold successfully in the United Statesand Canada for several years. The Company believes that there is a substantialmarket for this product and as such will focus on its sales in order togenerate revenue for the Company and to secure the financing required forcontinued operations and development of its other products. With regard toCrosslogix and Refilter, the Company is seeking development partnerships.

**NOTEI    LICENSE AGREEMENT**

InNovember 2002, the Company entered into a License Agreement with Edify Capitalunder which Edify would have the right to sell the ARS Automated RailwayCrossing in China. The agreement was for an initial term of three months underwhich Edify paid, and ARS received $31,500. 

**NOTEJ.  SUBSEQUENT EVENTS**

In February 2003, the Boardof Directors recommended and shareholders approved a reverse split of theCompany's common stock at the ratio of one (1) post consolidation share foreach fifty (50) pre consolidation shares held by each shareholder. The reversesplit was effective on March 26, 2003. As a result theCompany's trading symbol was changed to ARSW. The resulting number ofoutstanding shares as at March 26, 2003 was 2,500,006.

Accordingly, all historical weightedaverage share and per share amounts have been restated to reflect the reversestock split.

On April 22, 2003, ARSProducts Inc, a wholly owned subsidiary of ARS Networks Incorporated mergedwith Majestic Refilter Ltd., a development stage entity with no significantoperations or assets. The Stockholders of Majestic Refilter Ltd received2 million shares of common stock of ARS Networks par value $ 0.0001 per sharein exchange of their common stock par value $ 0.001 per share. This stock had avalue of $204,000 at the time of the transaction.

F-20

 

**NOTEJ.  SUBSEQUENT EVENTS (continued)**

On April 25, 2003 ARSProducts Inc, a wholly owned subsidiary of ARS Networks Incorporated mergedwith HMM Capital Holdings, Inc, a Nevada Corporation a development stage entitywith no significant operations or assets. The stockholders of HMMCapital Holdings, Inc received 10 million shares of common stock of ARSNetworks with par value of $ 0.0001 per share. The stock had a value of$1,020,000 at the time of the transaction.

F-21

 

 

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