# EDGAR Filing Document

**Accession Number:** 0001762546
**File Stem:** 0001829126-23-001677
**Filing Date:** 2023-2
**Character Count:** 358914
**Document Hash:** febfd637559e1ed74d73b9c4adc5da92
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001829126-23-001677.hdr.sgml**: 20230224

**ACCESSION NUMBER**: 0001829126-23-001677

**CONFORMED SUBMISSION TYPE**: 1-A

**PUBLIC DOCUMENT COUNT**: 90

**FILED AS OF DATE**: 20230224

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Get Real USA, Inc.
- **CENTRAL INDEX KEY:** 0001762546
- **IRS NUMBER:** 901101500
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 1-A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 024-12165
- **FILM NUMBER:** 23664336

**BUSINESS ADDRESS:**
- **STREET 1:** 450 S. MELROSE DRIVE, SUITE 115
- **CITY:** VISTA
- **STATE:** CA
- **ZIP:** 92081
- **BUSINESS PHONE:** 760-806-4344

**MAIL ADDRESS:**
- **STREET 1:** 450 S. MELROSE DRIVE, SUITE 115
- **CITY:** VISTA
- **STATE:** CA
- **ZIP:** 92081

## Part

**U.S. SECURITIES AND EXCHANGE COMMISSION**

**Washington, DC 20549**

**FORM 1-A**

**Dated: February 24, 2023**

**REGULATION A OFFERING CIRCULAR UNDER THE SECURITIES ACT OF 1933**

**<u>Get Real USA, Inc.</u>** ****<br> (Exact name of issuer as specified in its charter)

**<u>Nevada</u>**<br> (State of other jurisdiction of incorporation or organization)

**38276 Pine Creek Place**

**Murrieta, CA 92562**

**(760) 215-9769**<br> (Address, including zip code, and telephone number,<br> including area code of issuer's principal executive office)

**William Barnett<br> 60 Kavenish Dr.**

**Rancho Mirage, CA 92270**

**818-436-6410**<br> (Name, address, including zip code, and telephone number,<br> including area code, of agent for service)

<u>3600</u> <u>90-1101501</u> <br> (Primary Standard Industrial<br> Classification Code Number) (I.R.S. Employer<br> Identification Number)

This Preliminary Offering Circular shall only be qualified upon order of the Commission, unless a subsequent amendment is filed indicating the intention to become qualified by operation of the terms of Regulation A.

This Offering Circular is following the Offering Circular format described in Part II (a)(1)(ii) of Form 1-A.

**As filed with the Securities and Exchange Commission on February 24, 2023**

**PART II – INFORMATION REQUIRED IN OFFERING CIRCULAR -FORM 1-A: TIER 1**

**An Offering Statement pursuant to Regulation A relating to these securities has been filed with the Securities and Exchange Commission (the "SEC"). Information contained in this Preliminary Offering Circular is subject to completion or amendment. These securities may not be sold nor may offers to buy be accepted before the Offering Statement filed with the SEC is qualified. This Preliminary Offering Circular shall not constitute an offer to sell or the solicitation of an offer to buy nor may there be any sales of these securities in any state in which such offer, solicitation or sale would be unlawful before registration or qualification under the laws of any such state. We may elect to satisfy our obligation to deliver a Final Offering Circular by sending you a notice within two business days after the completion of our sale to you that contains the URL where the Final Offering Circular or the Offering Statement in which such Final Offering Circular was filed may be obtained.**

**PRELIMINARY OFFERING CIRCULAR SUBJECT TO COMPLETION**

**Dated February 24, 2023**

**Subject to Completion**

**PURSUANT TO REGULATION A OF THE SECURITIES ACT OF 1933**

**GET REAL USA, INC.**

**38276 Pine Creek Place**

**Murrieta, CA 92562**

**(760) 215-9769**

**100,000,000 Shares of Common Stock**

**$10,000 Minimum Investment**

**$5,000,000 Maximum Offering Amount**

Get Real USA, Inc., a Nevada corporation (the "Company", "GTRL", "we", or "our"), is offering up to a maximum of 100,000,000 shares (the "Maximum Amount") of our Common Stock, par value $0.0001 per share (the "Shares") to be sold in this offering (the "Offering"). The Shares are tentatively being offered at a purchase price of $0.05 per Share, for gross proceeds of up to $5,000,000 (the "Maximum Amount"), pursuant to this Offering Circular (this "Offering Circular"). Before this Offering is qualified, the Company will pick a final price for the shares (the "Offering Price") which we anticipate will be between $0.05 and $0.10 per share.

We are selling the Public Shares on a "best efforts" basis through a Tier 1 offering pursuant to Regulation A under the Securities Act of 1933, as amended (the "Securities Act"), and we intend to sell the Shares either directly to investors or through registered broker-dealers who are paid commissions. . The Offering will terminate on the earlier of (i) the date on which the Maximum Offering is sold, or (ii) when the Company elects to terminate the offering for any reason (in each such case, the "Termination Date"). At least every 12 months after this offering has been qualified by the United States Securities and Exchange Commission (the "Commission"), the Company will file a post-qualification amendment to include the Company's recent financial statements. The minimum investment amount from an investor is $10,000; however, we expressly reserve the right to waive this minimum in the sole discretion of our management. See "Securities Being Offered" beginning on page 29 for a discussion of certain items required by Item 14 of Part II of Form 1-A. We will hold closings upon the receipt of investors' subscriptions and acceptance of such subscriptions by the Company. If, on the initial closing date, we have sold less than the Maximum Amount, then we may hold one or more additional closings for additional sales of Shares, until the earlier of (i) the sale of the Maximum Amount or (ii) the Termination Date. There is no aggregate minimum requirement for the Offering to become effective; therefore, we reserve the right, subject to applicable securities laws, to begin applying the proceeds from the Offering towards our business strategy, including, without limitation, merger opportunities, acquisition related expenses, offering expenses, working capital and general corporate purposes and other uses, as more specifically set forth in the "***Use of Proceeds***" section of this Offering Circular.

i

Subscriptions for Shares are irrevocable, and the purchase price is non-refundable, unless the Company rejects a subscription, as expressly stated in this Offering Circular. All proceeds received by us from subscribers in this Offering will be available for use by us upon our acceptance of subscriptions for the Shares. We expect to commence the sale of Shares of our Common Stock on approximately February 24, 2023.

Our Common Stock is presently quoted on the OTC pink, one of the OTC Markets Group over-the-counter markets, under the trading symbol "GTRL On February 24, 2023, the closing sale price for our Common Stock was $0.02. Our common stock presently trades on a sporadic and limited basis. Our Board of Directors used its business judgment in setting the value between $.05 and $.10 purchase price per share to the Company as consideration for the stock to be issued in this offering. The purchase price per share bears no relationship to our book value or any other measure of our current value or worth.

**Investing in the Shares involves a high degree of risk. These are speculative securities. You should purchase these securities only if you can afford a complete loss of your investment. See "*Risk Factors*" starting on page 5 for a discussion of certain risks that you should consider in connection with an investment in the Shares.**

**THE SEC DOES NOT PASS UPON THE MERITS OF OR GIVE ITS APPROVAL TO ANY SECURITIES OFFERED OR THE TERMS OF THE OFFERING, NOR DOES IT PASS UPON THE ACCURACY OR COMPLETENESS OF ANY OFFERING CIRCULAR OR OTHER SOLICITATION MATERIALS. THESE SECURITIES ARE OFFERED PURSUANT TO AN EXEMPTION FROM REGISTRATION WITH THE SEC; HOWEVER, THE SEC HAS NOT MADE AN INDEPENDENT DETERMINATION THAT THE SECURITIES OFFERED ARE EXEMPT FROM REGISTRATION.**

Because these securities are being offered on a "best efforts" basis, the following disclosures are hereby made:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Number of**<br> **Common stock<br> shares** | **Price to<br> Public** | **Broker-Dealer<br> Discount and<br> Commissions (1)** | **Proceeds to<br> Company (2)** | **Proceeds to<br> Other Persons** |
| Per Common Stock Share - Low | 100000000 | $0.05 | $.001 | $4900000 | $100000 |
| Total Offering (3) - Low | 100000000 | $0.05 | $.001 | $4900000 | $100000 |
| Per Common Stock Share - High | 50000000 | $0.10 | $.001 | $4900000 | $100000 |
| Total Offering (3) - High | 50000000 | $0.10 | $.001 | $4900000 | $100000 |

---

(1) The
 Company has engaged Dalmore Group, LLC, member FINRA/SIPC ("Dalmore"), to
 act as the broker-dealer of record in connection with this Offering, but not for underwriting
 or placement agent services, attached as Exhibit 1.1 hereto. This includes the 2% commission,
 but it does not include the one-time set-up fee and consulting fee payable by the Company
 to Dalmore. See " <u>Plan of Distribution</u> " for more details. To the extent
 that the Company's officers and directors make any communications in connection
 with the Offering they intend to conduct such efforts in accordance with an exemption
 from registration contained in Rule 3a4-1 under the Securities Exchange Act of 1934,
 as amended (the "Exchange Act"), and, therefore, none of them is required
 to register as a broker-dealer.

(2) The
 amounts shown are before deducting estimated Offering costs to us of approximately $100,000, which include legal, accounting, printing,
 due diligence, marketing, consulting, selling, and other costs incurred in the Offering. This amount does not include commissions
 and fees to Dalmore Group, LLC. (See "  ***Use of Proceeds***" and "  ***Plan of Distribution*** .")

(3) The
 Shares are being offered pursuant to Regulation A of Section 3(b) of the Securities Act for Tier 1 offerings. The Shares are
 only issued to purchasers who satisfy the requirements set forth in Regulation A. We have the option in our sole discretion to waive
 the minimum investment.

ii

\* We are relying on Rule 253(b) with respect to the determination of the purchase price per share of common stock in this preliminary Offering Circular. We will provide final pricing information in a final or supplemental offering circular at the time of sale of shares of our common stock pursuant to this offering.

**GENERALLY, NO SALE MAY BE MADE TO YOU IN THIS OFFERING IF THE AGGREGATE PURCHASE PRICE YOU PAY IS MORE THAN TEN PERCENT (10%) OF THE GREATER OF YOUR ANNUAL INCOME OR YOUR NET WORTH. DIFFERENT RULES APPLY TO ACCREDITED INVESTORS AND NON-NATURAL PERSONS. BEFORE MAKING ANY REPRESENTATION THAT YOUR INVESTMENT DOES NOT EXCEED APPLICABLE THRESHOLDS, WE ENCOURAGE YOU TO REVIEW RULE 251(D)(2) OF REGULATION A. FOR GENERAL INFORMATION ON INVESTING, WE ENCOURAGE YOU TO REFER TO <u>WWW.INVESTOR.GOV</u>. WE RETAIN COMPLETE DISCRETION TO DETERMINE THAT SUBSCRIBERS ARE "QUALIFIED PURCHASERS" (AS DEFINED IN REGULATION A UNDER THE SECURITIES ACT) IN RELIANCE ON THE INFORMATION AND REPRESENTATIONS PROVIDED TO US REGARDING THEIR FINANCIAL SITUATION.**

**This Offering Circular contains all of the representations by us concerning this Offering, and no person shall make different or broader statements than those contained herein. Investors are cautioned not to rely upon any information not expressly set forth in this Offering Circular.**

**The securities underlying this Offering Circular may not be sold until qualified by the Securities and Exchange Commission. This Offering Circular is not an offer to sell, nor soliciting an offer to buy, any Shares in any state or other jurisdiction in which such sale is prohibited.**

The Company is following the "*Offering Circular*" format of disclosure under Regulation A.

**The date of this Preliminary Offering Circular is February 24, 2023.**

iii

**IMPORTANT INFORMATION ABOUT THIS OFFERING CIRCULAR**

We are offering to sell, and seeking offers to buy, our securities only in jurisdictions where such offers and sales are permitted. Please carefully read the information in this Offering Circular and any accompanying offering circular supplements, which we refer to collectively as the Offering Circular. You should rely only on the information contained in this Offering Circular. We have not authorized anyone to provide you with any information other than the information contained in this Offering Circular. The information contained in this Offering Circular is accurate only as of its date or as of the respective dates of any documents or other information incorporated herein by reference, regardless of the time of its delivery or of any sale or delivery of our securities. Neither the delivery of this Offering Circular nor any sale or delivery of our securities shall, under any circumstances, imply that there has been no change in our affairs since the date of this Offering Circular. This Offering Circular will be updated and made available for delivery to the extent required by the federal securities laws.

iv

This Offering Circular is part of an Offering Statement that we filed with the SEC using a continuous offering process pursuant to Rule 251(d)(3)(i)(F) under the Securities Act. Periodically, we may provide an offering circular supplement that would add, update, or change information contained in this Offering Circular. Any statement that we make in this Offering Circular will be modified or superseded by any inconsistent statement made by us in a subsequent offering circular supplement. The Offering Statement we filed with the SEC includes exhibits that provide more detailed descriptions of the matters discussed in this Offering Circular. You should read this Offering Circular and the related exhibits filed with the SEC and any offering circular supplement, together with additional information contained in our annual reports, semi-annual reports and other reports that we will file periodically with the SEC. The offering statement and all supplements and reports that we have filed or will file in the future can be read at the SEC website, <u>www.sec.gov</u>.

Unless otherwise indicated, data contained in this Offering Circular concerning the business of the Company are based on information from various public sources. Although we believe that these data are generally reliable, such information is inherently imprecise, and our estimates and expectations based on these data involve a number of assumptions and limitations. As a result, you are cautioned not to give undue weight to such data, estimates or expectations.

In this Offering Circular, unless the context indicates otherwise, references to the "Company," "GTRL," "we," "our," and "us" refer to the activities of and the assets and liabilities of the business and operations of Get Real USA, Inc.

<u>NASAA UNIFORM LEGEND</u>

FOR RESIDENTS OF ALL STATES: THE PRESENCE OF A LEGEND FOR ANY GIVEN STATE REFLECTS ONLY THAT A LEGEND MAY BE REQUIRED BY THAT STATE AND SHOULD NOT BE CONSTRUED TO MEAN AN OFFER OR SALE MAY BE MADE IN A PARTICULAR STATE. IF YOU ARE UNCERTAIN AS TO WHETHER OR NOT OFFERS OR SALES MAY BE LAWFULLY MADE IN ANY GIVEN STATE, YOU ARE HEREBY ADVISED TO CONTACT THE COMPANY. THE SECURITIES DESCRIBED IN THIS OFFERING CIRCULAR HAVE NOT BEEN REGISTERED UNDER ANY STATE SECURITIES LAWS (COMMONLY CALLED 'BLUE SKY' LAWS).

**IN MAKING AN INVESTMENT DECISION INVESTORS MUST RELY ON THEIR OWN EXAMINATION OF THE PERSON OR ENTITY CREATING THE SECURITIES AND THE TERMS OF THE OFFERING, INCLUDING THE MERITS AND RISKS INVOLVED. THESE SECURITIES HAVE NOT BEEN RECOMMENDED BY ANY FEDERAL OR STATE SECURITIES COMMISSION OR REGULATORY AUTHORITY. FURTHERMORE, THE FOREGOING AUTHORITIES HAVE NOT CONFIRMED THE ACCURACY OR DETERMINED THE ADEQUACY OF THIS DOCUMENT. ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.**

THESE SECURITIES ARE SUBJECT TO RESTRICTIONS ON TRANSFERABILITY AND RESALE AND MAY NOT BE TRANSFERRED OR RESOLD EXCEPT AS PERMITTED UNDER THE SECURITIES ACT, AS AMENDED, AND THE APPLICABLE STATE SECURITIES LAWS, PURSUANT TO REGISTRATION OR EXEMPTION THEREFROM. INVESTORS SHOULD BE AWARE THAT THEY MAY BE REQUIRED TO BEAR THE FINANCIAL RISKS OF THIS INVESTMENT FOR AN INDEFINITE PERIOD OF TIME.

<u>PATRIOT ACT RIDER</u>

The Investor hereby represents and warrants that Investor is not, nor is it acting as an agent, representative, intermediary or nominee for, a person identified on the list of blocked persons maintained by the Office of Foreign Assets Control, U.S. Department of Treasury. In addition, the Investor has complied with all applicable U.S. laws, regulations, directives, and executive orders relating to anti-money laundering, including but not limited to the following laws: (1) the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001, Public Law 107-56, and (2) Executive Order 13224 (Blocking Property and Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism) of September 23, 2001.

v

**NO DISQUALIFICATION EVENT ("BAD BOY" DECLARATION)**

**NONE OF THE COMPANY, ANY OF ITS PREDECESSORS, ANY AFFILIATED ISSUER, ANY DIRECTOR, EXECUTIVE OFFICER, OTHER OFFICER OF THE COMPANY PARTICIPATING IN THE OFFERING CONTEMPLATED HEREBY, ANY BENEFICIAL OWNER OF 20% OR MORE OF THE COMPANY'S OUTSTANDING VOTING EQUITY SECURITIES, CALCULATED ON THE BASIS OF VOTING POWER, NOR ANY PROMOTER (AS THAT TERM IS DEFINED IN RULE 405 UNDER THE SECURITIES ACT OF 1933) CONNECTED WITH THE COMPANY IN ANY CAPACITY AT THE TIME OF SALE (EACH, AN "*ISSUER COVERED PERSON*") IS SUBJECT TO ANY OF THE "BAD ACTOR" DISQUALIFICATIONS DESCRIBED IN RULE 506(D)(1)(I) TO (VIII) UNDER THE SECURITIES ACT OF 1933 (A "*DISQUALIFICATION EVENT*"), EXCEPT FOR A DISQUALIFICATION EVENT COVERED BY RULE 506(D)(2) OR (D)(3) UNDER THE SECURITIES ACT. THE COMPANY HAS EXERCISED REASONABLE CARE TO DETERMINE WHETHER ANY ISSUER COVERED PERSON IS SUBJECT TO A DISQUALIFICATION EVENT.**

**Continuous Offering**

Under Rule 251(d)(3) to Regulation A, the following types of continuous or delayed Offerings are permitted, among others: (1) securities offered or sold by or on behalf of a person other than the issuer or its subsidiary or a person of which the issuer is a subsidiary; (2) securities issued upon conversion of other outstanding securities; or (3) securities that are part of an Offering which commences within two calendar days after the qualification date. These may be offered on a continuous basis and may continue to be offered for a period in excess of 30 days from the date of initial qualification. They may be offered in an amount that, at the time the Offering statement is qualified, is reasonably expected to be offered and sold within one year from the initial qualification date. No securities will be offered or sold "at the market." The Shares will be sold at a fixed price to be determined after qualification. We have provided a bona fide estimate of the price range of the Offering, pursuant to Rule 253(b)(2). The Offering Price will be filed by the Company via an offering circular supplement pursuant to Rule 253(c). The supplement will not, in the aggregate, represent any change from the maximum aggregate Offering Price calculable using the information in the qualified Offering statement. This information will be filed no later than two business days following the earlier of the date of determination of such pricing information or the date of first use of the Offering Circular after qualification.

Sale of these shares will commence within two calendar days of the qualification date, and it will be a continuous Offering pursuant to Rule 251(d)(3)(i)(F).

Subscriptions are irrevocable and the purchase price is non-refundable as expressly stated in this Offering Circular. The Company, by determination of the Board of Directors, in its sole discretion, may issue the Securities under this Offering for cash, promissory notes, services, and/or other consideration without notice to subscribers. All proceeds received by the Company from subscribers for this Offering will be available for use by the Company upon acceptance of subscriptions for the Securities by the Company.

**<u>Forward Looking Statement Disclosure</u>**

This Offering Circular contains certain forward-looking statements that are subject to various risks and uncertainties. Forward-looking statements are generally identifiable by use of forward-looking terminology such as "may," "will," "should," "potential," "plan," "intend," "expect," "outlook," "seek," "anticipate," "estimate," "approximately," "believe," "could," "project," "predict," or other similar words or expressions. Forward-looking statements are based on certain assumptions, discuss future expectations, describe future plans, and strategies, or state other forward-looking information. Our ability to predict future events, actions, plans, or strategies is inherently uncertain. Although we believe that the expectations reflected in our forward-looking statements are based on reasonable assumptions, actual outcomes could differ materially from those set forth or anticipated in our forward-looking statements. Factors that could cause our forward-looking statements to differ from actual outcomes include, but are not limited to, those described under the heading "Risk Factors." Readers are cautioned not to place undue reliance on any of these forward-looking statements, which reflect our views as of the date of this Offering Circular. Furthermore, except as required by law, we are under no duty to, and do not intend to, update any of our forward-looking statements after the date of this Offering Circular, whether as a result of new information, future events or otherwise.

vi

**NO STATE LAW EXEMPTION AND PURCHASE RESTRICTIONS**

Our Shares are being offered and sold only to "qualified purchasers" (as defined in Regulation A under the Securities Act). As a Tier 1 offering pursuant to Regulation A under the Securities Act, this Offering is **NOT** exempt from state law "Blue Sky" review.

Shares in this Offering will only be sold to qualified purchasers. "Qualified purchasers" include: (i) "accredited investors" under Rule 501(a) of Regulation D and (ii) all other investors so long as their investment in our Shares does not represent more than 10% of the greater of their annual income or net worth (for natural persons), or 10% of the greater of annual revenue or net assets at fiscal year-end (for non-natural persons). Accordingly, we reserve the right to reject any investor's subscription in whole or in part for any reason, including if we determine in our sole and absolute discretion that such investor is not a "qualified purchaser" for purposes of Regulation A.

To determine whether a potential investor is an "accredited investor" for purposes of satisfying one of the tests in the "qualified purchaser" definition, the investor must be a natural person who:

&nbsp;&nbsp;&nbsp;&nbsp;1. Whose
 net worth, or joint net worth with the person's spouse or spousal equivalent, exceeds
 $1,000,000 at the time of the purchase, excluding the value of the primary residence of such
 person; *<u>or</u>* 

&nbsp;&nbsp;&nbsp;&nbsp;2. had
 earned income exceeding $200,000 in each of the two most recent years or joint income with
 a spouse or spousal equivalent exceeding $300,000 for those years and has a reasonable expectation
 of reaching the same income level in the current year; *<u>or</u>* 

&nbsp;&nbsp;&nbsp;&nbsp;3. is
 holding in good standing one or more professional certifications or designations or credentials
 from an accredited educational institution that the SEC has designated as qualifying an individual
 for accredited investor status; *<u>or</u>* 

&nbsp;&nbsp;&nbsp;&nbsp;4. is
 a "family client," as defined by the Investment Advisers Act of 1940, of a family
 office meeting the requirements in Rule 501(a) of Regulation D and whose prospective
 investment in the issuer is directed by such family office pursuant to Rule 501(a) of
 Regulation D.

If the investor is not a natural person, different standards apply. See Rule 501 of Regulation D for more details.

For purposes of determining whether a potential investor is a "qualified purchaser," annual income and net worth should be calculated as provided in the "accredited investor" definition under Rule 501 of Regulation D. In particular, net worth in all cases should be calculated excluding the value of an investor's home, home furnishings and automobiles.

vii

**TABLE OF CONTENTS**

---

| | |
|:---|:---|
|  | **Page** |
| [OFFERING SUMMARY, PERKS AND RISK FACTORS](#a_001) | 1 |
| [Offering Circular Summary](#a_002) | 2 |
| [The Offering](#a_003) | 3 |
| [Investment Analysis](#a_004) | 4 |
| [RISK FACTORS](#a_005) | 5 |
| [DILUTION](#a_006) | 10 |
| [PLAN OF DISTRIBUTION](#a_007) | 12 |
| [USE OF PROCEEDS](#a_008) | 15 |
| [DESCRIPTION OF BUSINESS](#a_009) | 16 |
| [MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS](#a_010) | 17 |
| DIRECTORS, EXECUTIVE OFFICERS AND SIGNIFICANT EMPLOYEES |  |
| COMPENSATION OF DIRECTORS AND EXECUTIVE OFFICERS |  |
| SECURITY OWNERSHIP OF MANAGEMENT AND CERTAIN SECURITYHOLDERS |  |
| [DESCRIPTION OF SECURITIES BEING OFFERED](#a_014) | 29 |
| [DISQUALIFYING EVENTS DISCLOSURE](#a_015) | 30 |
| [ERISA CONSIDERATIONS](#a_016) | 31 |
| [DIVIDEND POLICY](#a_017) | 33 |
| [SHARES ELIGIBLE FOR FUTURE SALE](#a_018) | 34 |
| [INVESTOR ELIGIBILITY STANDARDS & ADDITIONAL INFORMATION ABOUT THE OFFERING](#a_019) | 35 |
| [LEGAL MATTERS](#a_020) | 40 |
| [WHERE YOU CAN FIND MORE INFORMATION](#a_021) | 40 |
| [PART F/S FINANCIAL STATEMENTS](#a_022) | F-1 |
| [INDEX TO EXHIBITS](#a_023) | III-1 |
| [SIGNATURES](#a_024) | III-2 |

---

The high, and low closing rates for United States dollars for each of the three years in the period ended December 31, 2022, as quoted by the OTC Markets, were as follows:

---

| | | | |
|:---|:---|:---|:---|
|  | **Year ended December 31** | **Year ended December 31** | **Year ended December 31** |
|  | **2022** | **2021** | **2020** |
| High | $0.0315 | $0.570 | $0.051 |
| Low | $0.0120 | $0.012 | $0.040 |

---

viii

**OFFERING CIRCULAR SUMMARY, PERKS AND RISK FACTORS**

**OFFERING CIRCULAR SUMMARY**

*The following summary is qualified in its entirety by the more detailed information appearing elsewhere in this Offering Circular and/or incorporated by reference in this Offering Circular. For full offering details, please (1) thoroughly review this Form 1-A filed with the Securities and Exchange Commission (2) thoroughly review this Offering Circular and (3) thoroughly review any attached documents to or documents referenced in, this Form 1-A and Offering Circular.*

*Unless otherwise indicated, the terms "Get Real USA," "GTRL," "the Company," we," "our," and "us" are used in this Offering Circular to refer to Get Real USA, Inc. and its subsidiaries.*

Corporate Information

Get Real USA, Inc (formerly Hydrogen Hybrid Corporation.) was incorporated under the laws of the State of Nevada on June 21, 1995 under the name "Synthetic Research Industries, Inc. On February 25, 2000, a form 15c211 was filed with the Securities and Exchange Commission. After a number of name changes and attempts at various business opportunities the company, on November 18, 2008, became Hydrogen Hybrid Corporation. On December 16, 2010 it became Get Real USA, Inc. Get Real USA, Inc. was previously engaged in the production of low-budget, high quality, genre pictures with recognizable name talent. Our current team is focused on carrying out their mission of growing the Company, by focusing on reducing risk and maximizing profitability. The Company is currently engaged in the development, finance, sales, acquisition, distribution and marketing of high quality intellectual property devoted for the financing, insurance, and transportation markets.

Although the Company has been engaged in several different businesses, Get Real has recently been restructured and its main business focus is providing loans and insurance services with its acquisition of Tu Beneficios as noted below in August 2020. In addition, the Company is structured as a holding company that engages in various different verticals and will continue to look for merger and acquisition opportunities as capital becomes available. We are continuing to focus on a new vertical of transportation services as we see many lucrative opportunities in this industry as there are options for long term contracts with certain enterprises for our service offering. Our plan is to acquire a business that focuses on a specific region offering transportation services in connection with contracts and commitments that are executed with local and regional regulatory bodies. The Company will offer transportation and relocation services required to be used by the local and regional authorities within the areas of which we will operate.

Effective February 15, 2018, the Company effected a 1-for-1000 reverse stock split of its issued and outstanding common stock. The consolidated financial statements of Get Real consist of Taylor Group Corporation ("Taylor Group") and TU Beneficios SA DE CV ("TB").

On August 8, 2020, the Company acquired TU Beneficios SA DE CV ("TB") through a share exchange and reorganization agreement, whereby, the Company issued 750,000 shares of its restricted stock for 100% of the shares of TB. The consolidated financial statements of Get Real consist of Taylor Group Corporation ("Taylor Group") and TU Beneficios SA DE CV ("TB").

The foregoing description of the share exchange and reorganization agreement does not purport to be complete and is qualified in its entirety by reference to the complete text of such agreement, which is filed hereto as Exhibit 6.1, to our Regulation A Offering, and is incorporated herein by reference.

In August 2021, the Company through its subsidiary TB entered into an agreement with A.N.A. Insurance Company, S.A. DE C.V. ("ANA") which provide rights to TB for promotion, placement, and commercialization of related party insurance products. This new vertical under TB has allowed the Company to further its potential for insurance services being offered in Baja California, Mexico for commercial and consumer needs. TB has historically been engaged in offering financing and bridge loan opportunities for small businesses and financing for consumers looking to obtain loans for residential properties in Baja California, Mexico. Our specific transportation target that we plan to acquire in the first quarter of 2023 will make up the majority of our operations moving forward and will be accounted for as a substantial acquisition. This business will operate in southern California which is where we are headquartered. The Company's principal executive offices are located at 38276 Pine Creek Place, Murrieta, CA 92562.

**The Offering Circular Summary**

---

| | |
|:---|:---|
| Issuer | Get Real USA, Inc. |
| Type of Stock Offering | Common stock |
| Price per share | To be determined after qualification. We have provided a bona fide estimate of the expected range of the price per share of $0.05-$0.10. |
| Minimum Investment: | $10,000 per investor. We may waive the minimum purchase requirement on a case-by-case basis in our sole discretion. |
| Maximum Offering: | $5,000,000. The Company will not accept investments that would be, in aggregate, greater than the Maximum Offering amount. |
| Investment Amount Restrictions: | Generally, no sale may be made to you in this offering if the aggregate purchase price you pay is more than 10% of the greater of your annual income or net worth. Different rules apply to accredited investors and non-natural persons. Before making any representation that your investment does not exceed applicable thresholds, we encourage you to review Rule 251(d)(2)(i)(c) of Regulation A. For general information on investing, we encourage you to refer to www.investor.gov. |
| Method of subscription | After the qualification by the SEC of the Offering Statement of which this Offering Circular is a part, investors can subscribe to purchase the Shares by completing the Subscription Agreement and sending payment by check, wire transfer, ACH, credit card, or any other payment method accepted by the Company. Upon the approval of any subscription, the Company shall immediately deposit said proceeds into the bank account of the Company and may dispose of the proceeds in accordance with the Use of Proceeds. Subscriptions are irrevocable and the purchase price is non-refundable. |
| Total shares of common stock outstanding immediately after this offering | 130,387,209 Shares of common stock, assuming that all of the Shares offered by this offering circular is sold in this offering. |
| Transfer Agent and Registrar: | Pacific Stock Transfer Co. is our transfer agent and registrar in connection with the Offering. |
| Use of Proceeds | We intend to use the net proceeds of this offering for general corporate purposes, which includes, among other purposes, the acquisition of a new target. See "*Use of Proceeds*." |
| Existing Trading Market | Our common stock is currently quoted on the OTC-PINK, one of the OTC Markets Group over-the-counter markets, under the trading symbol "GTRL". |
| Risk Factors | Investing in our securities involves a high degree of risk. You should carefully review and consider "*Risk Factors*" beginning on page 5 of this offering circular. |
| Dividend Policy | We have never declared or paid any cash dividends on our common stock. We do not anticipate paying any cash dividends in the foreseeable future. |
| Length of offering | The Offering will terminate on the earlier of (i) the date on which the Maximum Offering is sold, or (ii) when the Company elects to terminate the offering for any reason (in each such case, the "Termination Date"). At least every 12 months after this offering has been qualified by the United States Securities and Exchange Commission (the "Commission"), the Company will file a post-qualification amendment to include the Company's recent financial statements. |

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**<u>The Offering</u>**

Common Stock Outstanding (1)   <u>30,387,209 Shares</u> <br> Common Stock in this Offering   <u>100,000,000 Shares</u> <br> Stock to be outstanding after the offering (2)   <u>130,387,209 Shares</u>

(1) As
of the date of this Offering Circular.

(2) The
total number of Shares of Common Stock assumes that the maximum number of Shares are sold in this Offering. The Company may not
be able to sell the Maximum Offering Amount. The Company will conduct one or more closings on a rolling basis as funds are received
from investors.

**Investment analysis**

There is no assurance the Company will be profitable, or that management's opinion of the Company's future prospects will not be outweighed by the unanticipated losses, adverse regulatory developments and other risks. Investors should carefully consider the various risk factors below before investing in the Shares.

**RISK FACTORS**

*An investment in our common stock is highly speculative and involves a high degree of risk. The risk factors described below summarize some of the material risks inherent in an investment in us. These risk factors are not presented in any particular order of significance. Each prospective investor should carefully consider the following risk factors inherent in and affecting our business and the Offering before making an investment decision. You should also refer to the other information set forth in this Offering Circular and to the risk factors in our SEC filings.*

***<u>Risks Related to the Company and Its Business</u>***

***We have incurred losses in prior periods, and losses in the future could cause the quoted price of our common stock to decline or have a material adverse effect on our financial condition, our ability to pay our debts as they become due, and on our cash flows.***

We have incurred losses in prior periods. For the fiscal year ended January 31, 2022, and the nine months ended October 31, 2022, we incurred a net loss of $103,188, and $153,006 (unaudited) and, as of that date, we had an accumulated deficit of $2,158,978 and $2,311,985 (unaudited) respectively. Any losses in the future could cause the quoted price of our common stock to decline or have a material adverse effect on our financial condition, our ability to pay our debts as they become due, and on our cash flows.

***There is doubt about our ability to continue as a viable business.***

We have not earned a profit from our operations during recent financial periods. There is no assurance that we will ever earn a profit from our operations in future financial periods.

***We may be unable to obtain sufficient capital to implement our full plan of business.***

Currently, we do not have sufficient financial resources with which to establish our new business strategies. There is no assurance that we will be able to obtain sources of financing, including in this offering, in order to satisfy our working capital needs.

***We do not have a successful operating history.***

For the quarter ended October 31, 2022, we generated revenues of $55,287 and a net loss from operations pf $153,006, which makes an investment in the Offered Shares speculative in nature. Because of this lack of operating success, it is difficult to forecast our future operating results. Additionally, our operations will be subject to risks inherent in the implementation of new business strategies, including, among other factors, efficiently deploying our capital, developing, and implementing our marketing campaigns and strategies and developing greater awareness. Our performance and business prospects will suffer if we are unable to overcome the following challenges, among others:

● our dependence upon external sources for the financing of our operations, particularly given that there are concerns about our ability to continue as a going concern;

● our ability to execute our business strategies;

● our ability to manage our expansion, growth, and operating expenses;

● our ability to finance our business;

● our ability to compete and succeed in highly a competitive industry; and

● future geopolitical events and economic crisis.

***There are risks and uncertainties encountered by under-capitalized companies.***

As an under-capitalized company, we are unable to offer assurance that we will be able to overcome our lack of capital, among other challenges.

***We may not be successful in establishing our business model.***

We are unable to offer assurance that we will be successful in establishing our business model. Should we fail to do so, you can expect to lose your entire investment in the Offered Shares.

***We may never earn a profit in future financial periods.***

Because we lack a successful operating history, we are unable to offer assurance that we will ever earn a profit in future financial periods.

***If we are unable to manage future expansion effectively, our business may be adversely impacted.***

In the future, we may experience rapid growth in our operations, which could place a significant strain on our company's infrastructure, in general, and our internal controls and other managerial, operating, and financial resources, in particular. If we are unable to manage future expansion effectively, our business would be harmed. There is, of course, no assurance that we will enjoy rapid development in our business.

***We currently depend on the efforts of our Chief Executive Officer; the loss of this executive officer could disrupt our operations and adversely affect the further development of our business.***

Our success in establishing and implementing our business strategies will depend, primarily, on the continued service of our Chief Executive Officer, Aslo Taylor. The loss of service of Mr. Aslo Taylor, for any reason, could seriously impair our ability to execute our business plan, which could have a materially adverse effect on our business and future results of operations.

***If we are unable to recruit and retain key personnel, our business may be harmed.***

If we are unable to attract and retain key personnel, our business may be harmed. Our failure to enable the effective transfer of knowledge and facilitate smooth transitions with regard to our key employees could adversely affect our long-term strategic planning and execution.

***Our Board of Directors may change our policies without shareholder approval.***

Our policies, including any policies with respect to investments, leverage, financing, growth, debt, and capitalization, will be determined by our Board of Directors or officers to whom our Board of Directors delegates such authority. Our Board of Directors will also establish the amount of any dividends or other distributions that we may pay to our shareholders. Our Board of Directors or officers to which such decisions are delegated will have the ability to amend or revise these and our other policies at any time without shareholder vote. Accordingly, our shareholders will not be entitled to approve changes in our policies, which policy changes may have a material adverse effect on our financial condition and results of operations.

***<u>Risks Related to this Offering and Investment</u>***

***We may undertake additional equity or debt financing that would dilute the shares in this offering.***

The Company may undertake further equity or debt financing, which may be dilutive to existing shareholders, including you, or result in an issuance of securities whose rights, preferences and privileges are senior to those of existing shareholders, including you, and also reducing the value of Shares subscribed for under this Offering.

***An investment in the shares is speculative and there can be no assurance of any return on any such investment.***

An investment in the Company's shares is speculative, and there is no assurance that investors will obtain any return on their investment. Investors will be subject to substantial risks involved in an investment in the Company, including the risk of losing their entire investment.

***The Shares are offered on a "Best Efforts" basis, and we may not raise the Maximum Amount being offered.***

Since we are offering the shares on a "best efforts" basis, there is no assurance that we will sell enough shares to meet our capital needs. If you purchase shares in this Offering, you will do so without any assurance that we will raise enough money to satisfy the full Use Of Proceeds To Issuer which we have outlined in this Offering Circular or to meet our working capital needs.

***If the maximum offering is not raised, it may increase the amount of long-term debt or the amount of additional equity we need to raise.***

There is no assurance that the maximum number of shares in this Offering will be sold. If the maximum Offering amount is not sold, we may need to incur additional debt or raise additional equity in order to finance our operations. Increasing the amount of debt will increase our debt service obligations and make less cash available for distribution to our shareholders. Increasing the amount of additional equity that we will have to seek in the future will further dilute those investors participating in this Offering.

***We have not paid dividends in the past and do not expect to pay dividends in the future, so any return on investment may be limited to the value of our shares.***

We have never paid cash dividends on our Shares and do not anticipate paying cash dividends in the foreseeable future. The payment of dividends on our Shares will depend on earnings, financial condition and other business and economic factors affecting it at such time that management may consider relevant. If we do not pay dividends, our Shares may be less valuable because a return on your investment will only occur if its stock price appreciates.

***We may not be able to obtain additional financing.***

Even if we are successful in selling the maximum number of shares in the Offering, we may require additional funds to continue and grow our business. We may not be able to obtain additional financing as needed, on acceptable terms, or at all, which would force us to delay our plans for growth and implementation of our strategy which could seriously harm our business, financial condition, and results of operations. If we need additional funds, we may seek to obtain them primarily through additional equity or debt financings. Those additional financings could result in dilution to our current shareholders and to you if you invest in this Offering.

***The offering price has been arbitrarily determined.***

The offering price of the shares has been arbitrarily established by us based upon our present and anticipated financing needs and bears no relationship to our present financial condition, assets, book value, projected earnings, or any other generally accepted valuation criteria. The offering price of the Shares may not be indicative of the value of the shares or the Company, now or in the future.

***The management of the Company has broad discretion in application of proceeds.***

The management of the Company has broad discretion to adjust the application and allocation of the net proceeds of this offering in order to address changed circumstances and opportunities. As a result of the foregoing, our success will be substantially dependent upon the discretion and judgment of the management of the Company with respect to the application and allocation of the net proceeds hereof.

***An investment in our shares could result in a loss of your entire investment.***

An investment in the Company's shares offered in this Offering involves a high degree of risk and you should not purchase the Shares if you cannot afford the loss of your entire investment. You may not be able to liquidate your investment for any reason in the near future.

***There is no assurance that we will be able to pay dividends to our Shareholders.***

While we may choose to pay dividends at some point in the future to our shareholders, there can be no assurance that cash flow and profits will allow such distributions to ever be made.

***Sales of a substantial number of shares of our stock may cause the price of our stock to decline.***

If our shareholders sell substantial amounts of our shares in the public market, shares sold may cause the price to decrease below the current offering price. These sales may also make it more difficult for us to sell equity or equity related securities at a time and price that we deem reasonable or appropriate.

***You should be aware of the long-term nature of this investment.***

Because the shares have not been registered under the Securities Act or under the securities laws of any state or non-United States jurisdiction, the Shares may have certain transfer restrictions. It is not currently contemplated that registration under the Securities Act or other securities laws will be effected. Limitations on the transfer of the shares may also adversely affect the price that you might be able to obtain for the shares in a private sale. You should be aware of the long-term nature of your investment in the Company. You will be required to represent that you are purchasing the Securities for your own account, for investment purposes and not with a view to resale or distribution thereof.

***The Shares in this Offering have no protective provisions.***

The Shares in this Offering have no protective provisions. As such, you will not be afforded protection by any provision of the Shares or as a Shareholder in the event of a transaction that may adversely affect you, including a reorganization, restructuring, merger or other similar transaction involving the Company. If there is a 'liquidation event' or 'change of control' the Shares being offered do not provide you with any protection. In addition, there are no provisions attached to the Shares in the Offering that would permit you to require the Company to repurchase the Shares in the event of a takeover, recapitalization or similar transaction.

***You will not have significant influence on the management of the Company.***

Substantially all decisions with respect to the management of the Company will be made exclusively by the officers, directors, managers, or employees of the Company. You will have a very limited ability, if at all, to vote on issues of Company management and will not have the right or power to take part in the management of the Company and will not be represented on the board of directors or by managers of the Company. Accordingly, no person should purchase Shares unless he or she is willing to entrust all aspects of management to the Company.

***There is no guarantee of any return on your investment.***

There is no assurance that you will realize a return on your investment or that you will not lose your entire investment. For this reason, you should read this Offering Circular and all exhibits and referenced materials carefully and should consult with your own attorney and business advisor prior to making any investment decision.

***Our Subscription Agreement identifies the state of Nevada for purposes of governing law.***

The Company's Subscription Agreement for shares issued under this Offering contains a choice of law provision stating, "all questions concerning the construction, validity, enforcement and interpretation of the Offering Circular, including, without limitation, this [Subscription] Agreement, shall be governed by and construed and enforced in accordance with the laws of the State of Nevada." As such, excepting matters arising under federal securities laws, any disputes arising between the Company and shareholders acquiring shares under this offering shall be determined in accordance with the laws of the state of Nevada. Furthermore, the Subscription Agreement establishes the state and federal courts located in Nevada as having jurisdiction over matters arising between the Company and shareholders.

These provisions may discourage shareholder lawsuits or limit shareholders' ability to obtain a favorable judicial forum in disputes with the Company and its directors, officers, or other employees.

IN ADDITION TO THE RISKS LISTED ABOVE, BUSINESSES ARE OFTEN SUBJECT TO RISKS NOT FORESEEN OR FULLY APPRECIATED BY THE MANAGEMENT. IT IS NOT POSSIBLE TO FORESEE ALL RISKS THAT MAY AFFECT THE COMPANY. MOREOVER, THE COMPANY CANNOT PREDICT WHETHER THE COMPANY WILL SUCCESSFULLY EFFECTUATE THE COMPANY'S CURRENT BUSINESS PLAN. EACH PROSPECTIVE PURCHASER IS ENCOURAGED TO CAREFULLY ANALYZE THE RISKS AND MERITS OF AN INVESTMENT IN THE SECURITIES AND SHOULD TAKE INTO CONSIDERATION WHEN MAKING SUCH ANALYSIS, AMONG OTHER FACTORS, THE RISK FACTORS DISCUSSED ABOVE. CURRENT RISK FACTORS SPECIFIC TO OUR BUSINESS LINES WOULD DIRECTLY BE IMPACTED BY ANY DOWNTURN IN THE COMMERCIAL AND RESIDENTIAL REAL ESTATE MARKETS AS WELL AS COSTS SURROUNDING TRANSPORTATION WHICH MAY OR MAY NOT INCLUDE A LARGE AND LOOMING INCREASE TO FUEL PRICES, CERTAIN INCREASES IN GOVERNMENT TAXATION, AND POLITICAL REFERENDUMS.

**DILUTION**

If you invest in our common stock, your interest will be diluted immediately to the extent of the difference between the public offering price per unit and the as-adjusted net tangible book value per share after this offering.

The net tangible book value (deficit) of our common stock as of January 31, 2022, was approximately $(131,660), or approximately $(0.0043) per share. Net tangible book value per share represents the amount of our total tangible assets less total liabilities divided by the total number of our shares of common stock outstanding as of January 31, 2022.

After giving effect to the sale of 100,000,000 Shares in this offering at the offering price of $0.05 per Share, our as adjusted net tangible book value as of January 31, 2022, would have been approximately $4,940,000, or approximately $0.049 per share.

The offering costs assumed in the following table includes up to $100,000 in commissions to Dalmore Group, LLC, as well as legal and accounting fees incurred for this Offering. The table presents a fully subscribed $5,000,000 raise from this offering (maximum offering) at our minimum offering price and our maximum offering price..

This represents an immediate increase in net tangible book value of approximately $0.050 per share to our existing security holders and an immediate dilution in as-adjusted net tangible book value of approximately $ per share to purchasers of units in this offering, as illustrated by the following table:

Minimum:

---

| | |
|:---|:---|
| Public offering price per Share | $0.050 |
| Consolidated net tangible book value per Common Share | $(0.0043) |
| Increase in consolidated net tangible book value per Common Share | $0.050 |
| As adjusted consolidated net tangible book value per Common Share | $0.049 |
| Dilution per Common Share to new investors participating in this offering | $0.049 |

---

Maximum:

---

| | |
|:---|:---|
| Public offering price per Share | $0.100 |
| Consolidated net tangible book value per Common Share | $(0.0043) |
| Increase in consolidated net tangible book value per Common Share | $0.100 |
| As adjusted consolidated net tangible book value per Common Share | $0.099 |
| Dilution per Common Share to new investors participating in this offering | $0.099 |

---

**Future Dilution**

Another important way of looking at dilution is the dilution that happens due to future actions by the company. The investor's stake in a company could be diluted due to the company issuing additional shares, whether as part of a capital-raising event, or issued as compensation to the company's employees or marketing partners. In other words, when the company issues more shares, the percentage of the company that you own will go down, even though the value of the company may go up. You will own a smaller piece of a larger company. This increase in number of shares outstanding could result from a stock offering (such as an initial public offering, another crowdfunding round, a venture capital round, angel investment), employees exercising stock options, or by conversion of certain instruments (e.g. convertible bonds, preferred shares or warrants) into stock.

If the company decides to issue more shares, an investor could experience value dilution, with each share being worth less than before, and control dilution, with the total percentage an investor owns being less than before. There may also be earnings dilution, with a reduction in the amount earned per share (though this typically occurs only if the company offers dividends, and most development stage companies do not pay dividends for some time).

The type of dilution that hurts early-stage investors most occurs when the company sells more shares in a "down round," meaning at a lower valuation than in earlier offerings. An example of how this might occur is as follows (numbers are for illustrative purposes only):

● In June 2014, Jane invests $20,000 for shares that represent 2% of a company valued at $1 million.

● In December, the company is doing very well and sells $5 million in shares to venture capitalists on a valuation (before the new investment) of $10 million. Jane now owns only 1.3% of the company, but her stake is worth $200,000.

● In June 2015, the company has run into serious problems, and in order to stay afloat, it raises $1 million at a valuation of only $2 million (the "down round"). Jane now owns only 0.89% of the company, and her stake is worth only $26,660.

If you are making an investment expecting to own a certain percentage of the company or expecting each share to hold a certain amount of value, it's important to realize how the value of those shares can decrease by actions taken by the company. Dilution can make drastic changes to the value of each share, ownership percentage, voting control, and earnings per share. In some cases, dilution can also completely wipe out the value of investments made by early investors, without any person being at fault.

Investors should understand how dilution works and the availability of anti-dilution protection.

**PLAN OF DISTRIBUTION**

We are offering a Maximum Offering of up to $5,000,000 in Shares of our Common Stock. The offering is being conducted on a best-efforts basis without any minimum number of shares or amount of proceeds required to be sold. There is no minimum subscription amount required (other than a per investor minimum purchase) to distribute funds to the Company. The Company will not initially sell the Shares through commissioned broker-dealers but may do so after the commencement of the offering. Any such arrangement will add to our expenses in connection with the offering.

If we engage one or more commissioned sales agents or underwriters, we will supplement this Form 1-A to describe the arrangement. Subscribers have no right to a return of their funds. The Company may terminate the offering at any time for any reason at its sole discretion and may extend the Offering past the termination date of 365 days from the date of qualification by the Commission in the absolute discretion of the Company and in accordance with the rules and provisions of Regulation A of the JOBS Act. None of the Shares being sold in this Offering are being sold by existing securities holders.

After the Offering Statement has been qualified by the Securities and Exchange Commission (the "SEC"), the Company will accept tenders of funds to purchase the Shares. No escrow agent is involved, and the Company will receive the proceeds directly from any subscription. You will be required to complete a subscription agreement in order to invest.

All subscription agreements and checks received by the Company for the purchase of shares are irrevocable until accepted or rejected by the Company and should be delivered to the Company as provided in the subscription agreement. A subscription agreement executed by a subscriber is not binding on the Company until it is accepted on our behalf by the Company's Chief Executive Officer or by specific resolution of our board of directors. Any subscription not accepted within 30 days will be automatically deemed rejected. Once accepted, the Company will deliver a stock certificate to a purchaser within five days from request by the purchaser; otherwise, purchasers' shares will be noted and held on the book records of the Company.

The Company, by determination of the Board of Directors, in its sole discretion, may issue the Securities under this Offering for cash, promissory notes, services, and/or other consideration without notice to subscribers.

This Offering will commence on the qualification of this Offering Circular, as determined by the Securities and Exchange Commission and continue for a period of 365 days. The Company may extend the Offering for an additional time period unless the Offering is completed or otherwise terminated by us, or unless we are required to terminate by application of Regulation A of the JOBS Act. Funds received from investors will be counted towards the Offering only if the form of payment, such as a check or wire transfer, clears the banking system and represents immediately available funds held by us prior to the termination of the subscription period, or prior to the termination of the extended subscription period if extended by the Company.

This is an offering made under "Tier 1" of Regulation A, and the shares will not be listed on a registered national securities exchange upon qualification. Therefore, the shares will be sold only to a person if the aggregate purchase price paid by such person is no more than 10% of the greater of such person's annual income or net worth, not including the value of his primary residence, as calculated under Rule 501 of Regulation D promulgated under Section 4(a)(2) of the Securities Act of 1933, as amended. In the case of sales to fiduciary accounts (Keogh Plans, Individual Retirement Accounts (IRAs) and Qualified Pension/Profit Sharing Plans or Trusts), the above suitability standards must be met by the fiduciary account, the beneficiary of the fiduciary account, or by the donor who directly or indirectly supplies the funds for the purchase of the shares. Investor suitability standards in certain states may be higher than those described in this Form 1-A and/or Offering Circular. These standards represent minimum suitability requirements for prospective investors, and the satisfaction of such standards does not necessarily mean that an investment in the Company is suitable for such persons. Different rules apply to accredited investors.

Each investor must represent in writing that he/she/it meets the applicable requirements set forth above and in the Subscription Agreement, including, among other things, that (i) he/she/it is purchasing the shares for his/her/its own account and (ii) he/she/it has such knowledge and experience in financial and business matters that he/she/it is capable of evaluating without outside assistance the merits and risks of investing in the shares, or he/she/it and his/her/its purchaser representative together have such knowledge and experience that they are capable of evaluating the merits and risks of investing in the shares. Broker-dealers and other persons participating in the offering must make a reasonable inquiry in order to verify an investor's suitability for an investment in the Company. Transferees of the shares will be required to meet the above suitability standards.

The shares may not be offered, sold, transferred, or delivered, directly or indirectly, to any person who (i) is named on the list of "specially designated nationals" or "blocked persons" maintained by the U.S. Office of Foreign Assets Control ("OFAC") at www.ustreas.gov/offices/enforcement/ofac/sdn or as otherwise published from time to time, (ii) an agency of the government of a Sanctioned Country, (iii) an organization controlled by a Sanctioned Country, or (iv) is a person residing in a Sanctioned Country, to the extent subject to a sanctions program administered by OFAC. A "Sanctioned Country" means a country subject to a sanctions program identified on the list maintained by OFAC and available at www.ustreas.gov/offices/enforcement/ofac/sdn or as otherwise published from time to time. Furthermore, the shares may not be offered, sold, transferred, or delivered, directly or indirectly, to any person who (i) has more than fifteen percent (15%) of its assets in Sanctioned Countries or (ii) derives more than fifteen percent (15%) of its operating income from investments in, or transactions with, sanctioned persons or Sanctioned Countries.

The Company has engaged Dalmore Group, LLC as its broker/dealer of record. Dalmore Group, LLC is under no obligation to purchase any securities or arrange for the sale of any specific number or dollar amount of securities.

**Commissions and Discounts**

The following table shows the total discounts and commissions payable to Dalmore Group, LLC in connection with this offering**:**

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| | |
|:---|:---|
|  | **Per Share** |
| Public Offering Price | $[___] |
| Commissions | $0.01 |
| Proceeds, before expenses, to us | $[___] |

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**Other Terms**

Dalmore Group, LLC has also agreed to perform the following services in exchange for the compensation discussed above:

● Review investor information, including KYC (Know Your Customer) data, perform AML (Anti-Money Laundering) and other compliance background checks, and provide a recommendation to the Company whether or not to accept investor as a customer of the Company;

● Review each investors subscription agreement to confirm such Investors participation in the offering, and provide a determination to the Company whether or not to accept the use of the subscription agreement for the Investors participation;

● Contact and/or notify the issuer, if needed, to gather additional information or clarification on an investor;

● Not provide any investment advice nor any investment recommendations to any investor;

● Keep investor details and data confidential and not disclose to any third-party except as required by regulators or in our performance under this Agreement (e.g. as needed for AML and background checks);

● Coordinate with third party providers to ensure adequate review and compliance.

In addition to the commission described above, the Company will also pay a one-time advance payment for out-of-pocket expenses of $5,000. The advance payment will cover expenses anticipated to be incurred by the firm such a preparing the FINRA filing, due diligence expenses, working with the Company's SEC counsel in providing information to the extent necessary, and any other services necessary and required prior to the approval of the offering. Dalmore Group will refund a portion of the payment related to the advance to the extent it was not used, incurred or provided to the Company.

The Company has also engaged Dalmore as a consultant to provide ongoing general consulting services relating to the Offering such as coordination with third party vendors and general guidance with respect to the Offering. The Company will pay a one-time Consulting Fee of $20,000 for these services payable upon the issuance of a FINRA No Objection Letter.

In addition, we agreed to indemnify Dalmore Group and each of its affiliates and their respective representatives and agents for any loss, liability, judgment, arbitration award, settlement, damage or cost (which we refer to as losses) incurred in any third-party suit, action, claim or demand (which we refer to, collectively, as a proceeding) to the extent they are based upon our breach of any provision of Broker-Dealer Agreement, our wrongful acts or omissions or this Offering. Dalmore Group agreed to indemnify us and each of our affiliates and their and our representatives and agents from any losses arising out of any proceeding to the extent they are based upon Dalmore Group's breach of the agreement or the wrongful acts or omissions of Dalmore Group or Dalmore Group's failure to comply with any applicable federal, state or local laws, regulators or codes in the performance of its obligations under the agreement.

The Broker-Dealer Agreement has a one year term from the beginning of the offering and will renew automatically for one additional year unless either party provides notice of non-renewal at least 30 days prior to the expiration of the then-current term. Additionally, the agreement may be terminated by either party for breach, misrepresentation, failure to comply with legal requirements or insolvency.

Assuming the full amount of the offering is raised, we estimate that the total fees and expenses of the offering payable by the Company to Dalmore Group, LLC will be approximately $100,000 in cash.

**OTC Markets Considerations**

The OTC Markets is separate and distinct from the New York Stock Exchange and Nasdaq stock market or other national exchange. Neither the New York Stock Exchange nor Nasdaq has a business relationship with issuers of securities quoted on the OTC Markets. The SEC's order handling rules, which apply to New York Stock Exchange and Nasdaq-listed securities, do not apply to securities quoted on the OTC Markets.

Although other national stock markets have rigorous listing standards to ensure the high quality of their issuers and can delist issuers for not meeting those standards; the OTC Markets has no listing standards. Rather, it is the market maker who chooses to quote a security on the system, files the application, and is obligated to comply with keeping information about the issuer in its files.

Investors may have greater difficulty in getting orders filled than if we were on Nasdaq or other exchanges. Trading activity in general is not conducted as efficiently and effectively on OTC Markets as with exchange-listed securities. Also, because OTC Markets stocks are usually not followed by analysts, there may be lower trading volume than New York Stock Exchange and Nasdaq-listed securities.

**USE OF PROCEEDS**

We estimate that our net proceeds from this offering, net of expenses, will be approximately $4,900,000 in the event all of the Shares are sold.

We intend to use $3,500,000 of the net proceeds of this offering to acquire additional targets, $500,000 to expand existing business verticals, and $900,000 allocate additional finances towards internal resources that can increase our output and margins.

Our expected use of net proceeds from the offering represents our current intentions based upon our present plans and business condition. Investors are cautioned, however, that expenditures may vary substantially from these uses. Investors will be relying on the judgment of our management, who will have broad discretion regarding the application of the proceeds of this offering. The amounts and timing of our actual expenditures will depend upon numerous factors, including the amount of cash generated by our operations, the amount of competition and other operational factors. We may find it necessary or advisable to use portions of the proceeds from this offering for other purposes.

**OUR BUSINESS**

Get Real USA, Inc., (the "Company" or "Get Real"), is located in Murrieta, California, and was incorporated in Nevada on June 21, 1995. Although the Company has been engaged in several different businesses, current management has developed a new business model and is moving operations in a new direction which involves the acquisition of other targets as described below.

The Issuer's previous businesses were unrelated to the current business plan and was previously engaged in the production of low-budget, high quality, genre pictures with recognizable name talent. The shareholders have retained seasoned management to implement the current business plan described below which entails providing digital marketing services for small and mid-sized businesses and acquiring new targets.

Get Real has recently been restructured and its main business focus is providing digital marketing services for small and mid-sized businesses including website building, e-commerce, search engine optimization, social media campaign boosting, and mobile app development. Our current team is focused on carrying out their mission of growing the Company, by focusing on reducing risk and maximizing profitability. The Company is currently engaged in the development, finance, sales, acquisition, distribution and marketing of high quality intellectual property devoted for the financing, insurance, and transportation markets.

Get Real has recently been restructured and its main business focus is providing loans and insurance services. In addition the Company is structured as a holding company that engages in various different verticals and will continue to look for merger and acquisition opportunities as capital becomes available. We are continuing to focus on a new vertical of transportation services as we see many lucrative opportunities in this industry as there are options for long term contracts with certain enterprises for our service offering.

On August 8, 2020, the Company acquired TU Beneficios SA DE CV ("TB") through a share exchange and reorganization agreement, whereby, the Company issued 750,000 shares of its restricted stock for 100% of the shares of TB. The consolidated financial statements of Get Real consist of Taylor Group Corporation ("Taylor Group") and TU Beneficios SA DE CV ("TB").

The foregoing description of the share exchange and reorganization agreement does not purport to be complete and is qualified in its entirety by reference to the complete text of such agreement, which is filed hereto as Exhibit 6.1, to our Regulation A Offering, and is incorporated herein by reference.

In August 2021, the Company through its subsidiary TB entered into an agreement with A.N.A. Insurance Company, S.A. DE C.V. ("ANA") which provide rights to TB for promotion, placement, and commercialization of insurance products. This new vertical under TB has allowed the Company to further its potential for insurance services being offered in Baja California, Mexico for commercial and consumer needs. TB has historically been engaged in offering financing and bridge loan opportunities for small businesses and financing for consumers looking to obtain loans for residential properties in Baja California, Mexico.

The Company's mission is to "level the playing field" with state-of-the-art technology complimented by a seasoned marketing team that provides high-impact strategies and tactics at competitive pricing.

The consolidated financial statements (or "financial statement") of Get Real consist of Taylor Group Corporation ("Taylor Group") and TU Beneficios SA DE CV ("TB"), at the year ended January 31, 2022.

**Property**

Our corporate offices are located at 38276 Pine Creek Place, Murrieta, California, 92562. At this address, Get Real USA, Inc. occupies an office premises sufficient for its current needs. The cost of our 950 square foot office is approximately $1,550 a month and is on a month to month term.

**MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION**

**AND RESULTS OF OPERATIONS**

**Management's Discussion and Analysis of Financial Condition and Results of Operations as of January 31, 2022, and 2021 and the Nine Months ended October 31, 2022 and 2021**

**Cautionary Notice Regarding Forward Looking Statements**

The following discussion and analysis should be read in conjunction with our unaudited financial statements and related notes, beginning on page F-1 of this Offering Circular.

Our actual results may differ materially from those anticipated in the following discussion, as a result of a variety of risks and uncertainties, including those described under Cautionary Statement Regarding Forward-Looking Statements and Risk Factors. We assume no obligation to update any of the forward-looking statements included herein.

**Results of Operations Year Ended January 31, 2022, vs. Year Ended January 31, 2021**

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| | | | | |
|:---|:---|:---|:---|:---|
|  | **Year Ended January 31,** | **Year Ended January 31,** | | |
|  | **2022** | **2021** | **Favorable**<br>**(Unfavorable)** |<br>**%** |
| Revenue | $71795 | $139041 | (67246) | (48.3) |
| Cost of revenue | 23838 | 140525 | 116687 | 81.6 |
| Gross profit | 47957 | (1484) | 49441 | 3331.6 |
| Operating expenses | 116722 | 195205 | 78483 | 40.2 |
| Loss from operations | (68765) | (196689) | 127924 | 65.0 |
| Other income (expense) | (34423) | 10793 | (45216) | (418.9) |
| Net loss | $(103188) | $(185896) | $82708 | 44.5 |

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*<u>Revenue</u>*

Revenue of the Company during the current year decreased by $67,246 or 48.3% compared to the previous year. As we continue to shift gears toward our new business lines we have seen a minor and temporary decrease in operations for the comparable periods. The main reason for the decrease during the year ended January 31, 2022 relates to how we recognize our revenue and meet our performance obligations and under the new revenue recognition rules under ASC 606.

*<u>Cost of Revenue</u>*

Cost of revenue decreased by $116,687 or 81.6% from the previous year to $23,838 during the current year compared to $140,525 during the previous year. The decrease was mainly due to the direct decrease in revenues in addition to a change in our revenue streams which have created a more favorable profit margin with less direct costs of services. As we continue to shift gears toward our new business lines of insurance services and transportation we have seen a minor and temporary decrease in operations for the comparable periods.

*<u>Operating Expenses</u>*

Our operating expenses decreased by $78,483 or 40.2% to $116,722 in 2022 compared to $195,205 for 2021. The operating expenses were comprised primarily of professional fees, and general and administrative expenses such as legal and accounting fees associated with public filings and business consulting on growing our business.

General & administrative expenses decreased by $16,141 to $17,338 in 2022 compared to $33,479 in 2021. Such increase was mainly attributed to a decrease in overhead as we shift our focus on our new business lines.

Professional fees decreased by $37,676 to $99,402 in 2022 compared to $161,726 in 2021. Such decrease was mainly attributed to a decrease in legal fees as we shift our focus on our new business lines.

*<u>Other Income / Expense</u>*

Other Expense was $34,423 in 2022 compared to an income of $10,793 in 2021.

The increase in other expense during our fiscal year 2022 was primarily the result of the gain on foreign currency exchange in 2021 which was a loss on foreign currency.

Interest expense decreased by $1,167 in 2022 to $9,052 during the year ended compared to $10,219 in 2021.

*<u>Liquidity and Capital Resources</u>*

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| | | | |
|:---|:---|:---|:---|
|  | **As of<br> January 31,** | **As of<br> January 31,** | |
|  | **2022** | **2021** | **Increase**<br>**(Decrease)** |
| Working Capital |  |  |  |
| Current assets | $57101 | $131667 | $(74566) |
| Current liabilities | 189252 | 277438 | 88186 |
| &nbsp;&nbsp;&nbsp;Working capital deficit | $(132151) | $(145771) | $13620 |
| Long-term debt | $- | $- | $- |
| Stockholders' deficit | $(57187) | $(62499) | $5312 |

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| | | | |
|:---|:---|:---|:---|
|  | **For Year Ended<br> January 31,** | **For Year Ended<br> January 31,** | |
|  | **2022** | **2021** | **Increase**<br>**(Decrease)** |
| Statements of Cash Flows Select Information |  |  |  |
| Net cash provided (used) by: |  |  |  |
| &nbsp;&nbsp;&nbsp;Operating activities | $(49011) | $(94520) | $45509 |
| &nbsp;&nbsp;&nbsp;Financing activities | $105000 | $101500 | $3500 |

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**Results of Operations Nine Months Ended October 31, 2022, vs. Nine Months Ended October 31, 2021**

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| | | | | |
|:---|:---|:---|:---|:---|
|  | **Nine Months Ended<br> October 31,** | **Nine Months Ended<br> October 31,** | | |
|  | **2022** | **2021** | **Favorable**<br>**(Unfavorable)** |<br>**%** |
| Revenue | $55287 | $5192 | 50095 | 964.8 |
| Cost of revenue | 19749 | - | 19749 | 100.0 |
| Gross profit | 35537 | 5192 | 30345 | 584.5 |
| Operating expenses | 172037 | 83112 | 88925 | 106.9 |
| Loss from operations | (136499) | (77920) | (58579) | (75.2) |
| Other expense | (16507) | (25621) | 9114 | 35.6 |
| Net loss | $(153006) | $(103541) | $(49465) | (47.8) |

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*<u>Revenue</u>*

Revenue of the Company during the current period increased by $50,095 or 964.8% compared to the previous year. As we continue to shift gears toward our new business lines we have seen a some temporary changes in operations for the comparable periods. The main reason for the change during the nine months ended October 31, 2022 relates to how we recognize our revenue and meet our performance obligations and under the new revenue recognition rules under ASC 606.

*<u>Cost of Revenue</u>*

Cost of revenue increased by $19,749 or 100% from the previous period of $nil. The increase was mainly due to the direct increase in revenues in addition to a change in our revenue streams which have created a more favorable profit margin with less direct costs of services. As we continue to shift gears toward our new business lines of insurance services and transportation we have seen a minor and temporary change in operations for the comparable periods which will be more consistent period over period moving forward.

*<u>Operating Expenses</u>*

Our operating expenses increased by $88,925 or 106.9% to $172,037 in 2022 compared to $83,112 for 2021. The operating expenses were comprised primarily of professional fees, and general and administrative expenses such as legal and accounting fees associated with public filings and business consulting on growing our business and these have increased substantially with additional incoming capital and the integration of our new insurance business lines and efforts to acquire new targets.

*<u>Other Income / Expense</u>*

Other Expense was $16,507 in 2022 compared to $25,621 in 2021.

The decrease in other expense during our fiscal year 2022 was primarily the result of the change on foreign currency exchange period over period which was offset by an increase in interest expense with the additional notes payable in 2022.

*<u>Liquidity and Capital Resources</u>*

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| | | | |
|:---|:---|:---|:---|
|  | **As of October 31,** | **As of October 31,** | |
|  | **2022** | **2021** | **Increase**<br>**(Decrease)** |
| Working Capital |  |  |  |
| Current assets | $255288 | $127492 | $127796 |
| Current liabilities | 286050 | 259978 | 26072 |
| &nbsp;&nbsp;&nbsp;Working capital deficit | $(285158) | $(132486) | $(152672) |
| Long-term debt | $- | $- | $- |
| Stockholders' deficit | $(210194) | $(57522) | $(152672) |

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| | | | |
|:---|:---|:---|:---|
|  | **For Nine Months Ended October 31,** | **For Nine Months Ended October 31,** | |
|  | **2022** | **2021** | **Increase**<br>**(Decrease)** |
| Statements of Cash Flows Select Information |  |  |  |
| Net cash provided (used) by: |  |  |  |
| &nbsp;&nbsp;&nbsp;Operating activities | $(184634) | $(53954) | $(130680) |
| &nbsp;&nbsp;&nbsp;Financing activities | $130000 | $55000 | $75000 |

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**Going Concern**

The financial statements attached to this Offering Circular have been prepared assuming that the company will continue as a going concern which contemplates, among other things, the realization of assets and the satisfaction of liabilities in the normal course of business. Additional financing is needed for the successful completion of the company's contemplated plan of operations and its transition, ultimately, to the attainment of profitable operations. The company's ability to raise additional equity or debt financing is unknown. An inability to resolve these factors would raise substantial doubts about the company's ability to continue as a going concern. These financial statements do not include any adjustments that may result from the outcome of the aforementioned uncertainties.

**Critical Accounting Policies**

The discussion and analysis of the Company's financial condition and results of operations are based upon the Company's condensed financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, and expenses. In consultation with the Company's Board of Directors, management has identified in the accompanying financial statements the accounting policies that it believes are key to an understanding of its financial statements. These are important accounting policies that require management's most difficult, subjective judgments.

**Recently Issued Accounting Pronouncements**

The Company does not believe that any other recently issued effective pronouncements, or pronouncements issued but not yet effective, if adopted, would have a material effect on the accompanying financial statements.

**Off-Balance Sheet Arrangements**

We have no off-balance sheet arrangements, as defined in Item 303(a)(4)(ii) of Regulation S-K, obligations under any guaranteed contracts or contingent obligations. We also have no other commitments, other than the costs of being a public company that will increase our operating costs or cash requirements in the future.

**MANAGEMENT**

The following table sets forth the name and age of officers and director. Our Executive officers are elected annually by our Board of Directors. Our executive officers hold their offices until they resign, are removed by the Board, or his successor is elected and qualified.

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| | | | | |
|:---|:---|:---|:---|:---|
| **Name** | **Age** | **Position** | **Term of Office** | **Approx. Hours<br> Per Week** |
| Also Taylor | 56 | Chief Executive Officer and Director | November 2017-present | 40 |
| Robert Keller | 60 | President | September 2020-present | 40 |

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**Biographies**

<u>Aslo Taylor – CEO and Director</u>

Aslo Taylor has spent the past 5 years with GTRL and maintaining focus on providing its shareholders the best value with continued growth. Mr. Taylor brings a vast scope of project management experience encompassing operations, sales and staff management along with advertising integration. He currently is President and Chairman of the Board to numerous companies. He holds executive consulting positions with various publicly trading companies, start-ups, and public utilities assisting them with the processes of entrepreneurial activity. His consulting and promotional services extend to the following house hold names such as Hair Club for Men and Lawrence Welk Resorts, New Visual Entertainment, Light Year Communications, Sign on San Diego and Hotel Del Coronado.<br>Mr. Taylor has introduced and assisted many companies with the ups and downs of various forms of entrepreneurial opportunity, identification pursuit to individuals, organizations, and industries, including innovation in products, services, processes, and business models as central to entrepreneurial activity. Much of his focuses included the structure and role of venture capital and private equity organizations in which he has helped them achieve award winning success by raising millions of dollars.<br>Mr. Taylor was honorably discharged as a Non-Commissioned officer from the United States Army after serving in Desert Storm. Aslo Taylor attended Kent State University majoring in telecommunications.

<u>Robert Keller - President</u>

Mr. Robert Keller has spent the last two years with the Company to focus his efforts on their long term goals and mission of the Company and bringing his experience in the real estate industry to help further their efforts with commercial and personal insurance services and lending and was an integral part of their acquisition of Tu Beneficios. Prior to joining the Company and for the three years preceding his time at Get Real USA, Inc. Mr. Keller has owned his own consulting business in Mexico offering a unique set of services surrounding property development. Robert is a native of Toronto Canada and lived and studied abroad in Argentina, Mexico, Spain and various areas of Europe. He graduated in 1988 from Brighton University with a Bachelor of Science in Business administration. He has worked the majority of his career in consulting and as a sales and marketing developer of properties in Mexico. When he is not enjoying his passions of business, he spends time with his family and playing tennis and golf.

In the ordinary course of business, the Board plans to maintain an independent compensation committee and an audit committee. At this time, our Board, as a whole, serves as its compensation committee and audit committee. Our Board has determined that none of the directors sitting on the audit committee qualify as a financial expert.

The primary function of the compensation committee is to review and make recommendations to the Board with respect to the compensation, including bonuses, of our officers. The functions of the audit committee are to review the scope of the audit procedures employed by our independent auditors, to review with the independent auditors our accounting practices and policies and recommend to whom reports should be submitted, to review with the independent auditors their final audit reports, to review with our internal and independent auditors our overall accounting and financial controls, to be available to the independent auditors during the year for consultation, to approve the audit fee charged by the independent auditors, to report to the board of directors with respect to such matters, and to recommend the selection of the independent auditors.

In the absence of a separate audit committee our Board of Directors functions as the audit committee and performs some of the same functions of an audit committee, such as recommending a firm of independent certified public accountants to audit the annual financial statements; reviewing the independent auditors independence, the financial statements and their audit report; and reviewing management's administration of the system of internal accounting controls.

None of our officers or directors in the last five years has been the subject of any conviction in a criminal proceeding or named as a defendant in a pending criminal proceeding (excluding traffic violations and other minor offenses), the entry of an order, judgment, or decree, not subsequently reversed, suspended or vacated, by a court of competent jurisdiction that permanently or temporarily enjoined, barred, suspended or otherwise limited such person's involvement in any type of business, securities, commodities, or banking activities; a finding or judgment by a court of competent jurisdiction (in a civil action), the Securities and Exchange Commission, the Commodity Futures Trading Commission, or a state securities regulator of a violation of federal or state securities or commodities law, which finding or judgment has not been reversed, suspended, or vacated; or the entry of an order by a self-regulatory organization that permanently or temporarily barred, suspended or otherwise limited such person's involvement in any type of business or securities activities.

Other than the foregoing, there are no family relationships among and between our directors, officers, persons nominated or chosen by the Company to become directors or officers, or beneficial owners of more than five percent (5%) of the any class of the Company's equity securities.

**Code of Ethics**

As of the date of this Offering Circular, our Board of Directors has not adopted a code of ethics with respect to our directors, officers and employees.

**Corporate Governance**

We do not have a separate Compensation Committee, Audit Committee or Nominating Committee. These functions are conducted by our Board of Directors acting as a whole. During the year ended January 31, 2022, our Board of Director, did not hold a meeting, but took action by unanimous written consent in lieu of a meeting on as needed occasions.

**Shareholder Communications with Our Board of Directors**

Our company welcomes comments and questions from our shareholders. Shareholders should direct all communications to our Chief Executive Officer, Also Taylor, at our executive offices. However, while we appreciate all comments from shareholders, we may not be able to respond individually to all communications. We attempt to address shareholder questions and concerns in our press releases and documents filed with OTC Markets, so that all shareholders have access to information about us at the same time. Mr. Taylor collects and evaluates all shareholder communications. All communications addressed to our directors and executive officers will be reviewed by those parties unless the communication is clearly frivolous.

**Independence of Board of Directors**

None of our directors are independent, within the meaning of definitions established by the SEC or any self-regulatory organization. We are not currently subject to any law, rule or regulation requiring that all or any portion of our Board of Directors include independent directors.

**Review, Approval or Ratification of Transactions with Related Parties**

We have adopted a related-party transactions policy under which our executive officers, directors, nominees for election as a director, beneficial owners of more than 5% of any class of our Common Stock, and any members of the immediate family of any of the foregoing persons are not permitted to enter into a related-party transaction with us without the consent of our audit committee. If the related party is, or is associated with, a member of our audit committee, the transaction must be reviewed and approved by another independent body of our Board of Directors, such as our governance committee. Any request for us to enter into a transaction with a related party in which the amount involved exceeds $120,000 and such party would have a direct or indirect interest must first be presented to our audit committee for review, consideration and approval. If advance approval of a related-party transaction was not feasible or was not obtained, the related-party transaction must be submitted to the audit committee as soon as reasonably practicable, at which time the audit committee shall consider whether to ratify and continue, amend and ratify, or terminate or rescind such related-party transaction. All of the transactions described above were reviewed and considered by, and were entered into with the approval of, or ratification by, our Board of Directors.

During the last two full fiscal years and the current fiscal year or any currently proposed transaction, there are transactions involving the issuer, in which the amount involved exceeds the lesser of $120,000 or one percent of the average of the issuer's total assets at year-end for its last three fiscal years, except compensation awarded to executives.

**Role in Risk Oversight**

Our board is primarily responsible for overseeing our risk management processes. The board receives and reviews periodic reports from management, auditors, legal counsel, and others, as considered appropriate regarding our company's assessment of risks. The board focuses on the most significant risks facing our company and our company's general risk management strategy, and also ensures that risks undertaken by our company are consistent with the board's appetite for risk. While the board oversees our company's risk management, management is responsible for day-to-day risk management processes. We believe this division of responsibilities is the most effective approach for addressing the risks facing our company and that our board leadership structure supports this approach.

**EXECUTIVE COMPENSATION**

**In General**

As of the date of this Offering Circular, there are no annuity, pension or retirement benefits proposed to be paid to officers, directors, or employees of our company, pursuant to any presently existing plan provided by, or contributed to, our company.

**Compensation Summary**

The following executives of the Company received compensation in the amounts set forth in the chart below for the fiscal years ended January 31, 2023, and 2022. No other item of compensation was paid to any officer or director of the Company other than reimbursement of expenses.

**Summary Compensation Table**

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| | | | |
|:---|:---|:---|:---|
| **Name and Principal Position** | **Fiscal Year** | | **Total ($)** |
| Aslo Taylor, CEO, CFO | 2023 | $– $– $– $– $|  |
| Secretary and Director | 2022 | $– $– $– $– $|  |
| Robert Keller, President | 2023 | $– $– $– $– $|  |
|  | 2022 | $– $– $– $– $|  |

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**Outstanding Equity Awards at Fiscal Year-End Table**

The following table provides certain information regarding unexercised options to purchase common stock, stock options that have not vested and equity-incentive plan awards outstanding as of the date of this Offering Circular, for each named executive officer.

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| | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Option Awards** | **Option Awards** | **Option Awards** | **Option Awards** | **Option Awards** | **Option Awards** | **Stock Awards** | **Stock Awards** | **Stock Awards** | **Stock Awards** | **Stock Awards** |
| **Name** | **Number of**<br> **Securities**<br> **Underlying**<br> **Unexercised**<br> **Options (#)**<br> **Exercisable** | **Number of**<br> **Securities**<br> **Underlying**<br> **Unexercised**<br> **Options (#)**<br> **Unexercisable** | **Equity**<br> **Incentive**<br> **Plan**<br> **Awards:**<br> **Number of**<br> **Securities**<br> **Underlying**<br> **Unexercised**<br> **Unearned**<br> **Options (#)** | **Option**<br> **Exercise**<br> **Price ($)** | **Option**<br> **Expiration**<br> **Date** | **Option**<br> **Expiration**<br> **Date** | **Number of**<br> **Shares or**<br> **Units of**<br> **Stock That**<br> **Have Not**<br> **Vested (#)** | **Market**<br> **Value of**<br> **Shares or**<br> **Units of**<br> **Stock That**<br> **Have Not**<br> **Vested ($)** | **Market**<br> **Value of**<br> **Shares or**<br> **Units of**<br> **Stock That**<br> **Have Not**<br> **Vested ($)** | **Equity**<br> **Incentive**<br> **Plan Awards:**<br> **Number of**<br> **Unearned**<br> **Shares, Units**<br> **or Other**<br> **Rights That**<br> **Have Not**<br> **Vested (#)** | **Equity**<br> **Incentive**<br> **Plan Awards:**<br> **Market or**<br> **Payout Value**<br> **of Unearned**<br> **Shares, Units**<br> **or Other**<br> **Rights That**<br> **Have Not**<br> **Vested ($)** |
| None. |  |  |  |  |  | n/a |  |  | n/a |  |  |

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**Employment Agreements**

We have entered into employment agreements with our Chief Executive Officer, Aslo Taylor and our President, Robert Keller. Pursuant to their employment agreements attached as exhibits 6.2 and 6.3, they have agreed to devote a substantial portion of their business and professional time and efforts to our business. For now all executives will forgo compensation besides received equity in the Company.

No compensation has been paid or accrued during the years ended January 31, 2022, and 2021.

**Outstanding Equity Awards**

During the years ended January 31, 2023, and 2022, our Board of Directors made no equity awards, and no such award is pending.

**Long-Term Incentive Plans**

We currently have no long-term incentive plans.

**Disclosure of Conflicts of Interest**

There are no conflicts of interest between the Company and any of its officers or directors.

**Legal/Disciplinary History**

None of Get Real USA, Inc.'s Officers or Directors have been the subject of any criminal proceeding or named as a defendant in a pending criminal proceeding (excluding traffic violations and other minor offenses);

None of Get Real USA, Inc.'s Officers or Directors have been the subject of any entry of an order, judgment, or decree, not subsequently reversed, suspended or vacated, by a court of competent jurisdiction that permanently or temporarily enjoined, barred, suspended or otherwise limited such person's involvement in any type of business, securities, commodities, or banking activities;

None of Get Real USA, Inc.'s Officers or Directors have been the subject of any finding or judgment by a court of competent jurisdiction (in a civil action), the Securities and Exchange Commission, the Commodity Futures Trading Commission, or a state securities regulator of a violation of federal or state securities or commodities law, which finding or judgment has not been reversed, suspended, or vacated; or

None of Get Real USA, Inc.'s Officers or Directors has been the subject of any entry of an order by a self-regulatory organization that permanently or temporarily barred, suspended or otherwise limited such person's involvement in any type of business or securities activities.

**Director Compensation**

The directors receive no compensation for serving as directors. However, the Company may reimburse its directors for any out-of-pocket cost reasonably incurred to attend a Board meeting.

**Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters.**

The following table sets out, as of February 24, 2023, the voting securities of the Company that are owned by executive officers and directors, and other persons holding more than 5% of any class of the Company's voting securities or having the right to acquire those securities.

The table below does not give effect to the following:

<u>Series B Preferred Stock Conversion</u>. The table below does not give effect to the issuance of shares of our common stock upon conversion of the outstanding shares of Series B Preferred Stock, of which 900,000 is owned by our Chief Executive Officer and a Director, Aslo Taylor. At any time, Mr. Taylor has the right to convert the shares of Series B Preferred Stock into a total of 900,000 shares of our common stock. (See "Risk Factors—Risks Related to a Purchase of the Offered Shares" and "Dilution—Ownership Dilution").

The following table sets forth certain information regarding our shares of common stock beneficially owned as of February 24, 2023, for (i) each stockholder known to be the beneficial owner of 5% or more of our outstanding shares of common stock, (ii) each named executive officer and director, and (iii) all executive officers and directors as a group. A person is considered to beneficially own any shares: (i) over which such person, directly or indirectly, exercises sole or shared voting or investment power, or (ii) of which such person has the right to acquire beneficial ownership at any time within 60 days through an exercise of stock options or warrants. Unless otherwise indicated, voting and investment power relating to the shares shown in the table for our directors and executive officers is exercised solely by the beneficial owner or shared by the owner and the owner's spouse or children.

For purposes of this table, a person or group of persons is deemed to have "beneficial ownership" of any shares of common stock that such person has the right to acquire within 60 days of the date of this offering circular. For purposes of computing the percentage of outstanding shares of our common stock held by each person or group of persons named above, any shares that such person or persons has the right to acquire within 60 days of this offering circular is deemed to be outstanding but is not deemed to be outstanding for the purpose of computing the percentage ownership of any other person. The inclusion herein of any shares listed as beneficially owned does not constitute an admission of beneficial ownership.

Unless otherwise specified, the address of each of the persons set forth below is care of the company at the address of: 38276 Pine Creek Place, Murrieta, CA 92562:

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| | | | | |
|:---|:---|:---|:---|:---|
| **Name of Beneficial Owner** | **Amount of**<br> **Beneficial**<br> **Ownership(1)** |  |  | **Percent of**<br> **Ownership**<br> **(2) (3)** |
| Aslo Taylor President, CEO, CFO, Treasurer, Secretary, Director | 900000 | (2) | Series B Preferred | 29% |
| Chase Edmunds, >5% holder of Series A Preferred Stock |  | (5) |  |  |
| Gary Orten, > 5% shareholder | 7198461 |  |  | 23.69% |
| James Bristow, > 5% shareholder | 5198294 |  |  | 17.11% |
| Scott Sorensen, >5% shareholder | 4023821 |  |  | 13.24% |
| Paul Nonte, >5% shareholder | 3999615 |  |  | 13.16% |
| Marylin Folkerts, >5% shareholder | 2807927 |  |  | 9.24% |
| John Erickson, >5% shareholder | 595000 | (2) |  | 5.27% |
|  | 1600102 | (4) |  |  |
| Robert Keller, President | 0 |  |  | 0% |
| Melvin Crawford >5% shareholder | 50000 | (6) |  | 5.52% |
| All executive officers and directors as a group (2) persons) |  |  | 0% Common Stock |  |
|  |  |  | 0% Series A Preferred |  |
|  |  |  | 100% Series B Preferred |  |
|  |  |  | 29% Total Common Vote |  |

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(1) Under
Rule 13d-3, a beneficial owner of a security includes any person who, directly or indirectly, through any contract, arrangement,
understanding, relationship, or otherwise has or shares: (i) voting power, which includes the power to vote, or to direct the
voting of shares; and (ii) investment power, which includes the power to dispose or direct the disposition of shares. Certain
shares may be deemed to be beneficially owned by more than one person (if, for example, persons share the power to vote or the
power to dispose of the shares). In addition, shares are deemed to be beneficially owned by a person if the person has the right
to acquire the shares (for example, upon exercise of an option) within 60 days of the date as of which the information is provided.
In computing the percentage ownership of any person, the amount of shares outstanding is deemed to include the amount of shares
beneficially owned by such person (and only such person) by reason of these acquisition rights. As a result, the percentage of
outstanding shares of any person as shown in this table does not necessarily reflect the person's actual ownership or voting
power with respect to the number of shares of common stock actually outstanding.

(2) Based
upon a total of 30,387,209 common shares issued and outstanding, without conversions as of February 24, 2023.

(3) This
includes 900,000 Class B Preferred Stock shares controlled by Aslo Taylor but does not include the 900,000 shares of Class B convertible
into 9,000,000 shares of common stock based on conversion rate of 1 to 200.

(4) John
Erickson also owns 595,000 shares of Series A Preferred Stock convertible into a variable amount of common stock shares. John
owns 65.67% of the issued and outstanding shares of Series A Preferred Stock.

(5) Chase
Edmunds also owns 125,000 shares of Series A Preferred Stock convertible into a variable amount of common stock shares. Chase
owns 13.80% of the issued and outstanding shares of Series A Preferred Stock.

(6) Melvin
Crawford owns 50,000 shares of Series A Preferred Stock convertible into a variable amount shares of common stock. Melvin owns
5.52% of the issued and outstanding shares of Series A Preferred Shares.

**INTEREST OF MANAGEMENT AND OTHERS IN CERTAIN TRANSACTIONS**

Other than as reported herein, during the last two full fiscal years and the current fiscal year or any currently proposed transaction, there is no transaction involving the Company, in which the amount involved exceeds the lesser of $120,000 or one percent of the average of the Company's total assets at year-end for its last three fiscal years.

**SECURITIES BEING OFFERED**

The Company is offering Shares of its Common Stock. Except as otherwise required by law, the Company's Articles of Incorporation or Bylaws, each Shareholder shall be entitled to one vote for each Share held by such Shareholder on the record date of any vote of Shareholders of the Company. The Shares of Common Stock, when issued, will be fully paid and non-assessable.

The Company does not expect to create any additional classes of Common Stock during the next 12 months, but the Company is not limited from creating additional classes which may have preferred dividend, voting and/or liquidation rights or other benefits not available to holders of its common stock.

The Company does not expect to declare dividends for holders of Common Stock in the foreseeable future. Dividends will be declared, if at all (and subject to rights of holders of additional classes of securities, if any), in the discretion of the Company's Board of Directors. Dividends, if ever declared, may be paid in cash, in property, or in shares of the capital stock of the Company, subject to the provisions of law, the Company's Bylaws and the Certificate of Incorporation. Before payment of any dividend, there may be set aside out of any funds of the Company available for dividends such sums as the Board of Directors, in its absolute discretion, deems proper as a reserve for working capital, to meet contingencies, for equalizing dividends, for repairing or maintaining any property of the Company, or for such other purposes as the Board of Directors shall deem in the best interests of the Company.

Because this is a best-efforts offering, there is no minimum number of Shares that needs to be sold in order for funds to be released to the Company and for this Offering to hold its first closing.

The minimum subscription that will be accepted from an investor $10,000 (the 'Minimum Subscription').

A subscription for $10,000 or more in the Shares may be made only by tendering to the Company the executed Subscription Agreement (electronically or in writing) delivered with the subscription price in a form acceptable to the Company, via check, wire, credit or debit card, or ACH. The execution and tender of the documents required, as detailed in the materials, constitutes a binding offer to purchase the number of Shares stipulated therein and an agreement to hold the offer open until the Expiration Date or until the offer is accepted or rejected by the Company, whichever occurs first.

The Company reserves the unqualified discretionary right to reject any subscription for Shares, in whole or in part. The Company reserves the unqualified discretionary right to accept any subscription for Shares, in an amount less than the Minimum Subscription. If the Company rejects any offer to subscribe for the Shares, it will return the subscription payment, without interest or reduction. The Company's acceptance of your subscription will be effective when an authorized representative of the Company issues you written or electronic notification that the subscription was accepted.

There are no liquidation rights, preemptive rights, conversion rights, redemption provisions, sinking fund provisions, impacts on classification of the Board of Directors where cumulative voting is permitted or required related to the Common Stock, provisions discriminating against any existing or prospective holder of the Common Stock as a result of such Shareholder owning a substantial amount of securities, or rights of Shareholders that may be modified otherwise than by a vote of a majority or more of the shares outstanding, voting as a class defined in any corporate document as of the date of filing. The Common Stock will not be subject to further calls or assessment by the Company. There are no restrictions on alienability of the Common Stock in the corporate documents other than those disclosed in this Offering Circular. The Company has engaged Pacific Stock Transfer Co. to serve as the transfer agent and registrant for the Shares. For additional information regarding the Shares, please review the Company's Bylaws, which are attached to this Offering Circular.

Excepting matters arising under federal securities laws, any disputes between the Company and shareholders shall be governed in reliance on the laws of the state of Nevada. Furthermore, the Subscription Agreement for this Regulation A offering appoints the state and federal courts located in the state of Nevada as having jurisdiction over any disputes related to this Regulation A offering between the Company and shareholders.

**DISQUALIFYING EVENTS DISCLOSURE**

Recent changes to Regulation A promulgated under the Securities Act prohibit an issuer from claiming an exemption from registration of its securities under such rule if the issuer, any of its predecessors, any affiliated issuer, any director, executive officer, other officer participating in the offering of the interests, general partner or managing member of the issuer, any beneficial owner of 20% or more of the voting power of the issuer's outstanding voting equity securities, any promoter connected with the issuer in any capacity as of the date hereof, any investment manager of the issuer, any person that has been or will be paid (directly or indirectly) remuneration for solicitation of purchasers in connection with such sale of the issuer's interests, any general partner or managing member of any such investment manager or solicitor, or any director, executive officer or other officer participating in the offering of any such investment manager or solicitor or general partner or managing member of such investment manager or solicitor has been subject to certain "Disqualifying Events" described in Rule 506(d)(1) of Regulation D subsequent to September 23, 2013, subject to certain limited exceptions. The Company is required to exercise reasonable care in conducting an inquiry to determine whether any such persons have been subject to such Disqualifying Events and is required to disclose any Disqualifying Events that occurred prior to September 23, 2013, to investors in the Company. The Company believes that it has exercised reasonable care in conducting an inquiry into Disqualifying Events by the foregoing persons and is aware of the no such Disqualifying Events.

It is possible that (a) Disqualifying Events may exist of which the Company is not aware and (b) the SEC, a court or other finder of fact may determine that the steps that the Company has taken to conduct its inquiry were inadequate and did not constitute reasonable care. If such a finding were made, the Company may lose its ability to rely upon exemptions under Regulation A, and, depending on the circumstances, may be required to register the Offering of the Company's Common Stock with the SEC and under applicable state securities laws or to conduct a rescission offer with respect to the securities sold in the Offering.

**ERISA CONSIDERATIONS**

Trustees and other fiduciaries of qualified retirement plans or IRAs that are set up as part of a plan sponsored and maintained by an employer, as well as trustees and fiduciaries of Keogh Plans under which employees, in addition to self-employed individuals, are participants (together, "ERISA Plans"), are governed by the fiduciary responsibility provisions of Title 1 of the Employee Retirement Income Security Act of 1974 ("ERISA"). An investment in the Shares by an ERISA Plan must be made in accordance with the general obligation of fiduciaries under ERISA to discharge their duties (i) for the exclusive purpose of providing benefits to participants and their beneficiaries; (ii) with the same standard of care that would be exercised by a prudent man familiar with such matters acting under similar circumstances; (iii) in such a manner as to diversify the investments of the plan, unless it is clearly prudent not do so; and (iv) in accordance with the documents establishing the plan. Fiduciaries considering an investment in the Shares should accordingly consult their own legal advisors if they have any concern as to whether the investment would be inconsistent with any of these criteria.

Fiduciaries of certain ERISA Plans which provide for individual accounts (for example, those which qualify under Section 401(k) of the Code, Keogh Plans and IRAs) and which permit a beneficiary to exercise independent control over the assets in his individual account, will not be liable for any investment loss or for any breach of the prudence or diversification obligations which results from the exercise of such control by the beneficiary, nor will the beneficiary be deemed to be a fiduciary subject to the general fiduciary obligations merely by virtue of his exercise of such control. On October 13, 1992, the Department of Labor issued regulations establishing criteria for determining whether the extent of a beneficiary's independent control over the assets in his account is adequate to relieve the ERISA Plan's fiduciaries of their obligations with respect to an investment directed by the beneficiary. Under the regulations, the beneficiary must not only exercise actual, independent control in directing the particular investment transaction, but also the ERISA Plan must give the participant or beneficiary a reasonable opportunity to exercise such control and must permit him to choose among a broad range of investment alternatives.

Trustees and other fiduciaries making the investment decision for any qualified retirement plan, IRA or Keogh Plan (or beneficiaries exercising control over their individual accounts) should also consider the application of the prohibited transactions provisions of ERISA and the Code in making their investment decision. Sales and certain other transactions between a qualified retirement plan, IRA or Keogh Plan and certain persons related to it (*e.g.,* a plan sponsor, fiduciary, or service provider) are prohibited transactions. The particular facts concerning the sponsorship, operations and other investments of a qualified retirement plan, IRA or Keogh Plan may cause a wide range of persons to be treated as parties in interest or disqualified persons with respect to it. Any fiduciary, participant or beneficiary considering an investment in Shares by a qualified retirement plan IRA or Keogh Plan should examine the individual circumstances of that plan to determine that the investment will not be a prohibited transaction. Fiduciaries, participants or beneficiaries considering an investment in the Shares should consult their own legal advisors if they have any concern as to whether the investment would be a prohibited transaction.

Regulations issued on November 13, 1986, by the Department of Labor (the "Final Plan Assets Regulations") provide that when an ERISA Plan or any other plan covered by Code Section 4975 (*e.g.*, an IRA or a Keogh Plan which covers only self-employed persons) makes an investment in an equity interest of an entity that is neither a "publicly offered security" nor a security issued by an investment company registered under the Investment Company Act of 1940, the underlying assets of the entity in which the investment is made could be treated as assets of the investing plan (referred to in ERISA as "plan assets"). Programs which are deemed to be operating companies or which do not issue more than 25% of their equity interests to ERISA Plans are exempt from being designated as holding "plan assets." Management anticipates that we would clearly be characterized as "operating" for the purposes of the regulations, and that it would therefore not be deemed to be holding "plan assets."

Classification of our assets as "plan assets" could adversely affect both the plan fiduciary and management. The term "fiduciary" is defined generally to include any person who exercises any authority or control over the management or disposition of plan assets. Thus, classification of our assets as plan assets could make the management a "fiduciary" of an investing plan. If our assets are deemed to be plan assets of investor plans, transactions which may occur in the course of its operations may constitute violations by the management of fiduciary duties under ERISA. Violation of fiduciary duties by management could result in liability not only for management but also for the trustee or other fiduciary of an investing ERISA Plan. In addition, if our assets are classified as "plan assets," certain transactions that we might enter into in the ordinary course of our business might constitute "prohibited transactions" under ERISA and the Code.

Under Code Section 408(i), as amended by the Tax Reform Act of 1986, IRA trustees must report the fair market value of investments to IRA holders by January 31 of each year. The Service has not yet promulgated regulations defining appropriate methods for the determination of fair market value for this purpose. In addition, the assets of an ERISA Plan or Keogh Plan must be valued at their "current value" as of the close of the plan's fiscal year in order to comply with certain reporting obligations under ERISA and the Code. For purposes of such requirements, "current value" means fair market value where available. Otherwise, current value means the fair value as determined in good faith under the terms of the plan by a trustee or other named fiduciary, assuming an orderly liquidation at the time of the determination. We do not have an obligation under ERISA or the Code with respect to such reports or valuation although management will use good faith efforts to assist fiduciaries with their valuation reports. There can be no assurance, however, that any value so established (i) could or will actually be realized by the IRA, ERISA Plan or Keogh Plan upon sale of the Shares or upon liquidation of us, or (ii) will comply with the ERISA or Code requirements.

The income earned by a qualified pension, profit sharing or stock bonus plan (collectively, "Qualified Plan") and by an individual retirement account ("IRA") is generally exempt from taxation. However, if a Qualified Plan or IRA earns "unrelated business taxable income" ("UBTI"), this income will be subject to tax to the extent it exceeds $1,000 during any fiscal year. The amount of unrelated business taxable income in excess of $1,000 in any fiscal year will be taxed at rates up to 36%. In addition, such unrelated business taxable income may result in a tax preference, which may be subject to the alternative minimum tax. It is anticipated that income and gain from an investment in the Shares will not be taxed as UBTI to tax exempt shareholders, because they are participating only as passive financing sources.

**DIVIDEND POLICY**

Subject to preferences that may be applicable to any then-outstanding shares of Preferred Stock, if any, and any other restrictions, holders of Common Stock are entitled to receive ratably those dividends, if any, as may be declared from time to time by our board of directors out of legally available funds. We and our predecessors have not declared any dividends in the past. Further, we do not presently contemplate that there will be any future payment of any dividends on Common Stock.

**SHARES ELIGIBLE FOR FUTURE SALE**

Prior to this Offering, there has been a limited market for our Common Stock on the OTC Markets. Future sales of substantial amounts of our Common Stock, or securities or instruments convertible into our Common Stock, in the public market, or the perception that such sales may occur, could adversely affect the market price of our Common Stock prevailing from time to time. Furthermore, because there will be limits on the number of shares available for resale shortly after this Offering due to contractual and legal restrictions described below, there may be resales of substantial amounts of our Common Stock in the public market after those restrictions lapse. This could adversely affect the market price of our Common Stock prevailing at that time.

Upon completion of this Offering, assuming the maximum amount of shares of Common Stock offered in this Offering are sold, there will be 130,387,209 shares of our Common Stock outstanding.

**Rule 144**

In general, a person who has beneficially owned restricted shares of our Common Stock for at least twelve months, in the event we are a reporting company under Regulation A, or at least six months, in the event we have been a reporting company under the Exchange Act for at least 90 days before the sale, would be entitled to sell such securities, provided that such person is not deemed to be an affiliate of ours at the time of sale or to have been an affiliate of ours at any time during the 90 days preceding the sale. A person who is an affiliate of ours at such time would be subject to additional restrictions, by which such person would be entitled to sell within any three-month period only a number of shares that does not exceed the greater of the following:

● 1% of the number of shares of our Common Stock then outstanding; or

provided that, in each case, we are subject to the periodic reporting requirements of the Exchange Act for at least 90 days before the sale. Rule 144 trades must also comply with the manner of sale, notice and other provisions of Rule 144, to the extent applicable.

**INVESTOR ELIGIBILITY STANDARDS & ADDITIONAL INFORMATION ABOUT THE OFFERING**

**Investment Limitations**

Generally, no sale may be made to you in this Offering if the aggregate purchase price you pay is more than 10% of the greater of your annual income or net worth (please see below on how to calculate your net worth). Different rules apply to accredited investors and non-natural persons. Before making any representation that your investment does not exceed applicable thresholds, we encourage you to review Rule 251(d)(2)(i)(C) of Regulation A+. For general information on investing, we encourage you to refer to *<u>www.investor.gov</u>*.

Because this is a Tier 1, Regulation A+ offering, most investors must comply with the 10% limitation on investment in the Offering. The only investor in this Offering exempt from this limitation is an "*accredited investor*" as defined under Rule 501 of Regulation D under the Securities Act. If you meet one of the following tests you should qualify as an accredited investor:

&nbsp;&nbsp;&nbsp;&nbsp;(i) You
 are a natural person who has had individual income in excess of $200,000 in each of the two most recent years, or joint income with
 your spouse in excess of $300,000 in each of these years, and have a reasonable expectation of reaching the same income level in
 the current year;

(ii) You
 are a natural person and your individual net worth, or joint net worth with your spouse, exceeds $1,000,000 at the time you purchase
 Shares (please see below on how to calculate your net worth);

(iii) You
 are an executive officer or general partner of the issuer or a manager or executive officer of the general partner of the issuer;

&nbsp;&nbsp;&nbsp;&nbsp;(iv) You are an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, or the Code, a corporation, a Massachusetts or similar business trust or a partnership, not formed for the specific purpose of acquiring the Shares, with total assets in excess of $5,000,000;

(v) You
 are a bank or a savings and loan association or other institution as defined in the Securities Act, a broker or dealer registered
 pursuant to Section 15 of the Exchange Act, an insurance company as defined by the Securities Act, an investment company registered
 under the Investment Company Act of 1940 (Investment Company Act), or a business development company as defined in that act, any
 Small Business Investment Company licensed by the Small Business Investment Act of 1958 or a private business development company
 as defined in the Investment Advisers Act of 1940;

(vi) You
 are an entity (including an Individual Retirement Account trust) in which each equity owner is an accredited investor;

(vii) You
 are a trust with total assets in excess of $5,000,000, your purchase of Shares is directed by a person who either alone or with his
 purchaser representative(s) (as defined in Regulation D promulgated under the Securities Act) has such knowledge and experience in
 financial and business matters that he is capable of evaluating the merits and risks of the prospective investment, and you were
 not formed for the specific purpose of investing in the Shares; or

(viii) You
 are a plan established and maintained by a state, its political subdivisions, or any agency or instrumentality of a state or its
 political subdivisions, for the benefit of its employees, if such plan has assets in excess of $5,000,000.

**Offering Period and Expiration Date**

This Offering will start on the date on which the SEC initially qualifies this Offering Statement (the Qualification Date) and will terminate on the Termination Date.

**Procedures for Subscribing**

If you decide to subscribe for our Common Stock shares in this Offering, you should:

&nbsp;&nbsp;&nbsp;&nbsp;1. Electronically
 receive, review, execute and deliver to us a Subscription Agreement; and

2. Deliver
 funds directly to the Company's designated bank account via check, bank wire transfer (pursuant to the wire transfer instructions
 set forth in our Subscription Agreement) or electronic funds transfer via wire transfer.

Any potential investor will have ample time to review the subscription agreement, along with their counsel, prior to making any final investment decision. We shall only deliver such subscription agreement upon request after a potential investor has had ample opportunity to review this Offering Circular.

*Right to Reject Subscriptions*. After we receive your complete, executed subscription agreement and the funds required under the subscription agreement have been transferred to our designated account, we have the right to review and accept or reject your subscription in whole or in part, for any reason or for no reason. We will return all monies from rejected subscriptions immediately to you, without interest or deduction.

*Acceptance of Subscriptions*. Upon our acceptance of a subscription agreement, we will countersign the subscription agreement and issue the shares subscribed at closing. Once you submit the subscription agreement, you may not revoke or change your subscription or request your subscription funds. All submitted subscription agreements are irrevocable.

Under Rule 251 of Regulation A+, non-accredited, non-natural investors are subject to the investment limitation and may only invest funds which do not exceed 10% of the greater of the purchaser's revenue or net assets (as of the purchaser's most recent fiscal year end). A non-accredited, natural person may only invest funds which do not exceed 10% of the greater of the purchaser's annual income or net worth (please see below on how to calculate your net worth).

**NOTE**: For the purposes of calculating your net worth, it is defined as the difference between total assets and total liabilities. This calculation must exclude the value of your primary residence and may exclude any indebtedness secured by your primary residence (up to an amount equal to the value of your primary residence). In the case of fiduciary accounts, net worth and/or income suitability requirements may be satisfied by the beneficiary of the account or by the fiduciary, if the fiduciary directly or indirectly provides funds for the purchase of the Shares.

In order to purchase our Common Stock shares and prior to the acceptance of any funds from an investor, an investor will be required to represent, to the Company's satisfaction, that such investor is either an accredited investor or is in compliance with the 10% of net worth or annual income limitation on investment in this Offering.

**MARKET INFORMATION**

**MARKET FOR COMMON EQUITY AND RELATED STOCKHOLDER MATTERS**

The Company's Common Stock is currently trading on the OTC-PINK market under the symbol "GTRL". The following sets forth the high and low closing prices of the Company's Common Stock in the US for the three most recent quarters and each quarter during the preceding two fiscal years.

The prices for the Company's common stock quoted by brokers are not necessarily a reliable indication of the value of the Company's common stock.

---

| | | |
|:---|:---|:---|
| **Closing Price** | **High** | **Low** |
| **Year Ended January, 2022** |  |  |
| First Quarter | $0.57 | $0.06 |
| Second Quarter | $0.40 | $0.11 |
| Third Quarter | $0.39 | $0.06 |
| Fourth Quarter | $0.35 | $0.01 |
| **Year Ended January, 2021** |  |  |
| First Quarter | $0.17 | $0.04 |
| Second Quarter | $0.15 | $0.04 |
| Third Quarter | $0.28 | $0.06 |
| Fourth Quarter | $0.51 | $0.08 |

---

**Holders of Common Equity**:

On February 24, 2023 there were approximately 185 shareholders of record of the Company's common stock. The number of record holders was determined from the records of our transfer agent and does not include beneficial owner's common stock whose shares are held in the names of various securities brokers, dealers, and registered clearing agencies. The transfer agent of our common stock is Pacific Stock Transfer Company, 6725 Via Austi Parkway, Suite 300, Las Vegas, NV 89119. The phone number of the transfer agent is (702) 361-3033.

**DESCRIPTION OF CAPITAL STOCK**

The Company's Articles of Incorporation (the "Articles of Incorporation") authorize us to issue (a) 1,250,000,000 shares of Common Stock, par value $0.0001 per share, of which, 30,387,209 shares are issued and outstanding as of February 24, 2023, and (b) 23,000,000 shares of Class A Preferred Stock, $0.01 par value per share, no shares were issued and outstanding on February 24, 2023, (c) 1,000,000 shares of Class B Preferred Stock, $0.01 par value per share, 900,000 of which were issued and outstanding on February 24, 2023, and (d) 1,000,000 shares of Series A Preferred Stock, $0.0001 par value per share, 906,000 of which were issued and outstanding on February 24, 2023.

**Common Stock**

Holders of Common Stock are entitled to one vote for each share on all matters submitted to a vote of shareholders. Holders of Common Stock do not have cumulative voting rights. Holders of Common Stock are entitled to share in all dividends that the Board of Directors, in its discretion, declares from legally available funds. In the event of our liquidation, dissolution or winding up, subject to the preferences of any shares of Preferred Stock which may then be authorized and outstanding, each outstanding share entitles its holder to participate in all assets that remain after payment of liabilities and after providing for each class of stock, if any, having preference over the Common Stock.

Holders of Common Stock have no conversion, preemptive or other subscription rights, and there are no redemption provisions for the Common Stock. The rights of the holders of Common Stock are subject to any rights that may be fixed for holders of Preferred Stock, when and if any Preferred Stock is authorized and issued. All outstanding shares of Common Stock are duly authorized, validly issued, fully paid and non-assessable.

**Preferred Stock**

Our articles of incorporation authorized the issuance of up to 23,000,000 shares of Class A Preferred Stock, up to 1,000,000 shares of Series A Preferred Stock and 1,000,000 shares of Class B Preferred Stock in one or more series with such designations, voting powers, if any, preferences and relative, participating, optional or other special rights, and such qualifications, limitations and restrictions, as are determined by resolution of our Board of Director.

***Series A Preferred Stock***

The Company filed a Certificate of Designation that authorized the issuance of up to one million (1,000,000) shares of series A Preferred Stock and established the rights, preferences, and limitations thereof.

The Series A shall be entitled to receive cash dividends from funds legally available therefor as and when declared by the Board of Directors at such time or times when dividends are declared on the Company's common stock.

In the event of any consolidation or merger of the Company which is in the nature of the winding up of the Corporation's business or sale of all or substantially all of the Company's assets (a "Liquidation"), each holder of record of shares of Series A Preferred Stock shall be entitled to be paid in Common Stock, in respect of each such share the amount of one hundred (100) shares of the Company's common stock (par value $0.001) up to the date of such Liquidation.

Each of the shares of the Series A Preferred Stock shall be automatically converted into one hundred (100) shares of the Company's common stock within thirty (30) days after the first date at which: (1) the Company shall have sufficient authorized but unissued shares of its common stock available for the conversion of all Series A Preferred Stock then outstanding; and (2) upon any reasonable notice to all of the holders of the Series A Preferred Stock.

The Company shall have no right to call or redeem the Series A Preferred Stock at any time.

Each share of the Series A Preferred Stock shall be entitled, on all matters on which any of the shareholders are required or permitted to vote, to one hundred (100) votes per share. The holders of the Series A Preferred Stock shall vote together with the Common Stock shareholders and not as a separate class. So long as any shares of the Series A Preferred Stock remain outstanding, the Company shall not, without first obtaining the approval (by vote or written consent) of the holders of at least a majority of the total number of shares of the Series A Preferred Stock then outstanding voting separately as a class, alter or change, in any material respect, the rights, preferences or privileges or the restrictions of the shares of the Series A Preferred Stock whether by amendment of the Company's Certificate of Designation of Preferences or otherwise

The summary of the rights, privileges and preferences of the Series A Preferred Stock described above is qualified in its entirety by reference to the Certificate of Designation, a copy of which is an exhibit hereto.

As of the date of this Prospectus, 906,000 shares of Series A have been issued and are outstanding.

***Class B Preferred Stock***

The Company filed a Certificate of Designation that authorized the issuance of up to one million (1,000,000) shares of Class B Preferred Stock and established the rights, preferences, and limitations thereof.

The Class B shall be entitled to receive cash dividends from funds legally available therefor as and when declared by the Board of Directors at such time or times when dividends are declared on the Company's common stock

In the event of any consolidation or merger of the Company which is in the nature of the winding up of the Corporation's business or sale of all or substantially all of the Company's assets (a "Liquidation"), each holder of record of shares of Series B Preferred Stock shall be entitled to be paid in Common Stock, in respect of each such share the amount of two hundred (200) shares of the Company's common stock (par value $0.001) up to the date of such Liquidation.

Each of the shares of the Class B Preferred Stock shall be automatically converted into two hundred (200) shares of the Company's common stock within thirty (30) days after the first date at which: (1) the Company shall have sufficient authorized but unissued shares of its common stock available for the conversion of all Series A Preferred Stock then outstanding; and (2) upon any reasonable notice to all of the holders of the Series A Preferred Stock.

The Company shall have no right to call or redeem the Class B Preferred Stock at any time.

Each share of the Class B Preferred Stock shall be entitled, on all matters on which any of the shareholders are required or permitted to vote, to two hundred (200) votes per share. The holders of the Class B Preferred Stock shall vote together with the Common Stock shareholders and not as a separate class. So long as any shares of the Class B Preferred Stock remain outstanding, the Company shall not, without first obtaining the approval (by vote or written consent) of the holders of at least a majority of the total number of shares of the Class B Preferred Stock then outstanding voting separately as a class, alter or change, in any material respect, the rights, preferences or privileges or the restrictions of the shares of the Class A Preferred Stock whether by amendment of the Company's Certificate of Designation of Preferences or otherwise

The summary of the rights, privileges and preferences of the Class B Preferred Stock described above is qualified in its entirety by reference to the Certificate of Designation, a copy of which is an exhibit hereto.

As of the date of this Prospectus, 900,000 shares of Class B have been issued and are outstanding.

**Transfer Agent**

The transfer agent for our common stock is Pacific Stock Transfer Company, 6725 Via Austi Parkway, Suite 300, Las Vegas, NV 89119; phone: (702) 361-3033.

**LEGAL MATTERS**

The validity of the common stock offered by this offering circular will be passed upon for us by William B Barnett, Esq. Hemet, California.

**WHERE YOU CAN FIND MORE INFORMATION**

We have filed an offering statement on Form 1-A with the SEC under the Securities Act with respect to the common stock offered by this Offering Circular. This Offering Circular, which constitutes a part of the offering statement, does not contain all of the information set forth in the offering statement or the exhibits and schedules filed therewith. For further information with respect to us and our common stock, please see the offering statement and the exhibits and schedules filed with the offering statement. Statements contained in this Offering Circular regarding the contents of any contract or any other document that is filed as an exhibit to the offering statement are not necessarily complete, and each such statement is qualified in all respects by reference to the full text of such contract or other document filed as an exhibit to the offering statement. The offering statement, including its exhibits and schedules, may be inspected without charge at the public reference room maintained by the SEC, located at 100 F Street, N.E., Room 1580, Washington, D.C. 20549, and copies of all or any part of the offering statement may be obtained from such offices upon the payment of the fees prescribed by the SEC. Please call the SEC at 1-800-SEC-0330 for further information about the public reference room. The SEC also maintains an Internet website that contains all information regarding companies that file electronically with the SEC. The address of the site is <u>www.sec.gov</u>.

**INDEX TO CONSOLIDATED FINANCIAL STATEMENTS**

**Unaudited Consolidated Financial Statements for the nine months ended October 31, 2022, and 2021**

---

| | |
|:---|:---|
| [Consolidated Balance Sheets as of October 31, 2022, and 2021 (unaudited)](#b_001) | F-2 |
| [Consolidated Statements of Operations for the three and nine months ended October 31, 2022, and 2021 (unaudited)](#b_002) | F-3 |
| [Consolidated Statements of Stockholders' deficit for the nine months ended October 31, 2022, and 2021 (unaudited)](#b_003) | F-4 |
| [Consolidated Statements of Cash Flows for the nine months ended October 31, 2022, and 2021 (unaudited)](#b_004) | F-5 |
| [Notes to unaudited Consolidated Financial Statements](#b_005) | F-6 |

---

**Unaudited Financial Statements for the Years Ended January 31, 2022, and 2021**

---

| | |
|:---|:---|
| [Consolidated Balance Sheets as of January 31, 2022, and 2021 (unaudited)](#b_006) | F-12 |
| [Consolidated Statements of Operations for the years ended January 31, 2022, and 2021 (unaudited)](#b_007) | F-13 |
| [Consolidated Statements of Stockholders' Deficit for the years ended January 31, 2022, and 2021 (unaudited)](#b_008) | F-14 |
| [Consolidated Statements of Cash Flows for the years ended January 31, 2022, and 2021 (unaudited)](#b_009) | F-15 |
| [Notes to unaudited Consolidated Financial Statements](#b_010) | F-16 |

---

**Get Real USA, Inc.**

**CONSOLIDATED BALANCE SHEETS**

**As of October 31, 2022, and January 31, 2022**

**Unaudited**

---

| | | |
|:---|:---|:---|
|  | **Balance<br> 10/31/2022** | **Balance<br> 01/31/2022** |
| &nbsp;&nbsp;&nbsp;**Assets** |  |  |
| **Current Assets** |  |  |
| &nbsp;&nbsp;&nbsp;Cash | $2751 | $56948 |
| &nbsp;&nbsp;&nbsp;Accounts receivables | 251801 |  |
| &nbsp;&nbsp;&nbsp;Other current assets | 735 | 153 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Total Current Assets** | **255675** | **57101** |
| &nbsp;&nbsp;&nbsp;Fixed assets, net |  |  |
| &nbsp;&nbsp;&nbsp;Goodwill | 492 | 492 |
|  | 74472 | 74472 |
| **Total Assets** | $**330252** | $**132065** |
| &nbsp;&nbsp;&nbsp;**Liabilities** |  |  |
| **Current Liabilities** |  |  |
| &nbsp;&nbsp;&nbsp;Accounts Payable and accrued liabilities | $254396 | $33202 |
| &nbsp;&nbsp;&nbsp;Convertible notes, net | 286050 | 156050 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Liabilities | 540446 | 189252 |
| **Total Liabilities** | **540446** | **189252** |
| **Stockholders' Deficit** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Preferred Class A Stock, par value $0.01, 23,000,000 shares authorized, no shares issued and outstanding as of October 31, 2022, and January 31, 2022. |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Preferred Class B Stock, par value $0.01, 1,000,000 shares authorized, 900,000 shares issued and outstanding as of October 31, 2022, and January 31, 2022. | 9000 | 9000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Preferred Series A Stock, par value $0.0001, 1,000,000 shares authorized, 906,000 shares issued and outstanding as of October 31, 2022, and January 31, 2022. | 92 | 92 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Common Stock, $0.0001 par value, 1,250,000,000 shares authorized, 30,387,209 shares issued and outstanding as of October 31, 2022, and January 31, 2022 | 3038 | 3038 |
| &nbsp;&nbsp;&nbsp;Additional Paid In Capital | 2089661 | 2089661 |
| &nbsp;&nbsp;&nbsp;Accumulated deficit | (2311985) | (2158978) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Total Stockholders' Deficit** | **(210194)** | **(57187)** |
| **Total Liabilities and Stockholders' Deficit** | $**330252** | $**132065** |

---

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

**Get Real USA, Inc.**

**CONSOLIDATED STATEMENT OF OPERATIONS**

**For the nine months ended October 31, 2022, and 2021**

**Unaudited**

---

| | | |
|:---|:---|:---|
|  | **10/31/22** | **10/31/21** |
| Revenue | $55287 | $5192 |
| Cost of Revenue | 19749 | - |
| Gross Profit | 35537 | 5192 |
| &nbsp;&nbsp;&nbsp;General and administrative | 18061 | 15117 |
| &nbsp;&nbsp;&nbsp;Professional and compensation fees | 153976 | 67995 |
| Total Operating Expense | 172037 | 83112 |
| Operating Loss | (136499) | (77920) |
| Other Expense |  |  |
| &nbsp;&nbsp;&nbsp;Loss on foreign currency exchange | (1539) | (18956) |
| &nbsp;&nbsp;&nbsp;Interest expense | (14968) | (6665) |
| Total Other Expense | (16507) | (25621) |
| Net Loss | $(153006) | $(103541) |

---

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

**Get Real USA, Inc.**

**Consolidated Statement of Changes in Stockholders' Deficit**

**For the nine months ended October 31, 2022, and 2021**

**Unaudited**

***For the Nine Months Ended October 31, 2022***

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Common Stock, par value** | **Common Stock, par value** | **Preferred Stock, Series A** | **Preferred Stock, Series A** | **Preferred Stock, Class B** | **Preferred Stock, Class B** | | | |
|  | **$0.0001** | **$0.0001** | **par value $0.0001** | **par value $0.0001** | **par value $0.01** | **par value $0.01** | | | |
|  | **Shares** | **Amount** | **Shares** | **Amount** | **Shares** | **Amount** | **Additional**<br>**Paid in**<br>**Capital** |<br>**Accumulated**<br>**Deficit** |<br>**Stockholders'**<br>**Deficit** |
| Balance January 31, 2022 | 30387209 | $3038 | 906000 | $92 | 900000 | $9000 | $2089661 | $(2158979) | $(57187) |
| Net loss |  |  |  |  |  |  |  | (153006) | (153006) |
| Balance October 31, 2022 | 30387209 | 3038 | 906000 | 92 | 900000 | 9000 | 2089661 | (2311985) | (210194) |

---

 ****

***For the Nine Months Ended October 31, 2021***

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Common Stock, par value** | **Common Stock, par value** | **Preferred Stock, Series A** | **Preferred Stock, Series A** | **Preferred Stock, Class B** | **Preferred Stock, Class B** | | | |
|  | **$0.0001** | **$0.0001** | **par value $0.0001** | **par value $0.0001** | **par value $0.01** | **par value $0.01** | | | |
|  | **Shares** | **Amount** | **Shares** | **Amount** | **Shares** | **Amount** | **Additional**<br>**Paid in**<br>**Capital** |<br>**Accumulated**<br>**Deficit** |<br>**Stockholders'**<br>**Deficit** |
| Balance January 31, 2021 | 30387209 | $3038 | 797500 | $80 | 900000 | $9000 | $1981173 | $(2055773) | $(62482) |
| Issuance of Series A preferred shares for cash |  |  | 108500 | 12 |  |  | 108488 |  | 108500 |
| Net loss |  |  |  |  |  |  |  | (103541) | (103541) |
| Balance October 31, 2021 | 30387209 | 3038 | 906000 | 92 | 900000 | 9000 | 2089661 | (2159314) | (57523) |

---

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

**Get Real USA, Inc.**

**Consolidated Statement of Cash Flows**

**For the nine months ended October 31, 2022, and 2021**

**Unaudited**

---

| | | |
|:---|:---|:---|
|  | **For the<br> Nine Months Ended<br> 10/31/22** | **For the<br> Nine Months Ended<br> 10/31/21** |
| Cash flows from operating activities |  |  |
| Net Loss | $(153006) | $(103541) |
| Changes in operating assets and liabilities |  |  |
| &nbsp;&nbsp;&nbsp;Accounts receivable and other current assets | (251801) | (125487) |
| &nbsp;&nbsp;&nbsp;Accounts payable and accrued liabilities | 220174 | 168409 |
| **Net cash used in operating activities** | (184634) | (53954) |
| Financing Activities |  |  |
| Proceeds from convertible notes, net | 130000 |  |
| Proceeds from Series A preferred stock | - | 55000 |
| **Net cash provided by financing activities** | 130000 | 55000 |
| Effect of foreign currency exchange | 437 | 955 |
| Net change in cash | (54197) | 2001 |
| Cash at the beginning of period | 56948 | 4 |
| Cash at the end of period | $2751 | $2005 |
| Interest paid during the year, net of capitalized | $- | $- |

---

**GET REAL USA, INC.**

**Notes to the Unaudited Consolidated Financial Statements**

**For the nine months ended October 31, 2022, and 2021**

**<u>NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS</u>**

Get Real USA, Inc., (the "Company" or "Get Real"), is located in Murrieta, California, and was incorporated in Nevada on June 21, 1995. Although the Company has been engaged in several different businesses, Get Real has recently been restructured and its main business focus is providing loans and insurance services.

Effective February 15, 2018, the Company effected a 1-for-1000 reverse stock split of its issued and outstanding common stock.

The consolidated financial statements (or "financial statement") of Get Real consist of Taylor Group Corporation ("Taylor Group") and TU Beneficios SA DE CV ("TB"). The consolidated financial statements are presented in United States dollars.

In August 2021, the Company through its subsidiary TB entered into an agreement with A.N.A. Insurance Company, S.A. DE C.V. ("ANA") which provide rights to TB for promotion, placement and commercialization of ANA's products. The Company began recognizing revenues during the fiscal year ended January 31, 2022, from these contracts, as revenues from TB are consolidated as noted above.

**<u>NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</u>**

*Basis of presentation*

The Company's financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP" or "GAAP").

The accompanying unaudited financial statements have been prepared on a basis consistent with GAAP for financial information. In the opinion of management, the accompanying unaudited financial statements reflect all adjustments, consisting of only normal and recurring adjustments, necessary for a fair presentation of the results of operations, financial position and cash flows for the periods presented. The results of operations for the periods are not necessarily indicative of the results expected for any future period.

*Principles of Consolidation*

The consolidated financial statements include the Company's accounts and the accounts of its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated.

*Business Combinations*

The Company accounts for business combinations using the acquisition method when control is transferred to the Company. The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment.

*Use of estimates*

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Such estimates include management's assessments of the carrying value of certain assets, useful lives of assets, and related depreciation and amortization methods applied.

*Cash equivalents*

The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At October 31, 2022, and January 31, 2022, the Company had no cash equivalents.

*Fair value of financial instruments*

The Company adopted the provisions of FASB Accounting Standards Codification ("ASC") 820 (the "Fair Value Topic") which defines fair value, establishes a framework for measuring fair value under U.S. GAAP, and expands disclosures about fair value measurements.

The Fair Value Topic defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. It also establishes a fair value hierarchy, which prioritizes the valuation inputs into three broad levels.

The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

Market approach—Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. Prices may be indicated by pricing guides, sale transactions, market trades, or other sources.

Cost approach—Based on the amount that currently would be required to replace the service capacity of an asset (replacement cost); and

Income approach—Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about the future amounts (includes present value techniques, and option-pricing models). Net present value is an income approach where a stream of expected cash flows is discounted at an appropriate market interest rate.

Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. An active market for an asset or liability is a market in which transactions for the asset or liability occur with significant frequency and volume to provide pricing information on an ongoing basis.

Level 2: Observable inputs other than Level 1 inputs. Example of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.

Level 3: Unobservable inputs based on the Company's assessment of the assumptions that are market participants would use in pricing the asset or liability.

The carrying amount of the Company's financial assets and liabilities, such as cash, accounts receivable, other current assets, accounts payable, and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company's notes payable approximates the fair value of such liabilities based upon management's best estimate of interest rates that would be available to the Company for similar financial arrangements at October 31, 2022, and January 31, 2022.

*Goodwill*

Goodwill reflects the cost of an acquisition in excess of the fair values assigned to identifiable net assets acquired. Goodwill is not amortized, rather, it is subject to a periodic assessment for impairment by applying a fair value-based test. We perform our annual impairment test at the end of each fiscal year, or more frequently if events or changes in circumstances indicate the asset might be impaired.

Accounting for acquisitions requires us to recognize, separately from goodwill, the assets acquired, and the liabilities assumed at their acquisition-date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred and the net of the acquisition-date fair values of the assets acquired and the liabilities assumed. While we use best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date, the estimates are inherently uncertain and subject to refinement.

The impairment model permits, and we utilize, a simplified approach for determining goodwill impairment. In the first step, we evaluate the recoverability of goodwill by estimating the fair value of our reporting unit using multiple techniques, including an income approach using a discounted cash flow model and a market approach. Based on an equal weighting of the results of these two approaches, a conclusion of fair value is estimated. The fair value is then compared to the carrying value of our reporting unit. If the fair value of a reporting unit is less than its carrying value, the Company recognizes this amount as an impairment loss. Impairment losses, limited to the carrying value of goodwill, represent the excess of the carrying amount of goodwill over its implied fair value. The Company has not recognized any impairment to its goodwill for the nine months ended October 31, 2022, and 2021.

*Convertible Promissory Note*

The Company accounts for convertible promissory notes in accordance with ASC 470-20, Debt with Conversion and Other Options. The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in the Income Statement. If the conversion feature does not require recognition of a bifurcated derivative, the convertible debt instrument is evaluated for consideration of any beneficial conversion feature ("BCF") requiring separate recognition. When the Company records a BCF, the intrinsic value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument with an offset to additional paid-in capital and amortized to interest expense over the life of the debt. There were no notes as of October 31, 2022, and January 31, 2022, with a BCF that would warrant the recording of a debt discount and/or derivative liability.

*Commitments and contingencies*

The Company follows subtopic 450-20 of the FASB ASC to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.

*Revenue recognition*

The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable and (iv) collectability is reasonably assured. In addition, the Company record will record allowances for accounts receivable that are estimated to not be collected.

In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers, a new standard on revenue recognition. The new standard will supersede existing revenue recognition guidance and apply to all entities that enter into contracts to provide goods or services to customers. The guidance also addresses the measurement and recognition of gains and losses on the sale of certain non-financial assets, such as real estate, property and equipment. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers: Deferral of the Effective Date, which defers the effective date of the guidance in ASU 2014-09 by one year. This update is now effective for annual and interim period beginning after December 15, 2017, was adopted for the year ended January 31, 2019.

The Company has finalized its assessment of ASU 2014-09 and adopted the standard using the modified retrospective method. The Company concluded that the adoption will not have an impact on the timing of its revenue recognition for revenue. Any cumulative effect from this change would be recorded to the accumulated deficit but as of October 31, 2022, there was no material impact.

*Income taxes*

The Company follows Section 740-10-30 of the FASB ASC, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

The Company adopted section 740-10-25 of the FASB ASC ("Section 740-10-25") with regards to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its assets and/or liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.

*Stock-based compensation*

In December 2004, the FASB issued FASB ASC No. 718, *Compensation – Stock Compensation* ("ASC No. 718"). Under ASC No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company applies this statement prospectively.

Equity instruments ("instruments") issued to other than employees are recorded on the basis of the fair value of the instruments, as required by ASC No. 718. FASB ASC No. 505, Equity Based Payments to Non-Employees, defines the measurement date and recognition period for such instruments. In general, the measurement date is when either (a) a performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB ASC. There are no outstanding options or warrants as of October 31, 2022, or January 31, 2022.

*Net loss per share*

The Company computes basic and diluted earnings per share amounts pursuant to section 260-10-45 of the FASB ASC. Basic earnings per share is computed by dividing net loss available to common shareholders, by the weighted average number of shares of common stock outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net loss available to common shareholders by the diluted weighted average number of shares of common stock during the period. The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially dilutive debt or equity. There were no potentially dilutive shares outstanding as of October 31, 2022, and 2021.

**<u>NOTE 3 – GOING CONCERN</u>**

The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The net loss for the nine months ended October 31, 2022, was $153,006 and the Company has very limited working capital. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through selling of common stock in order to implement its business plan, or merge with an operating company. Management is currently evaluating several investment opportunities which are at various stages of due diligence. Given the complex nature of such investigations and negotiations, management cannot predict when any future investments will be consummated. In connection with the recent business combinations, the Company believes the operations of the subsidiaries acquired will help the Company maintain sufficient capital to further support operations through the near future. There can be no assurance that the Company will be successful in these efforts in order to continue as a going concern.

**<u>NOTE 4 – CAPITAL STOCK</u>**

The Company's authorized capital at October 31, 2022 is 1,250,000,000 common shares with a par value of $0.0001 per share, of which there are 30,387,209 shares issued and outstanding. There are 23,000,000 preferred class A shares with a par value of $0.01 per share, of which there are no shares issued and outstanding as of October 31, 2022. There are 1,000,000 preferred class B shares with a par value of $0.01 per share, of which there are 900,000 shares issued and outstanding as of October 31, 2022. There are 1,000,000 preferred Series A shares with a par value of $0.0001 per share, of which there are 906,000 shares issued and outstanding as of the period end. The Company did not issue any shares of common stock during the nine months ended October 31, 2022.

**<u>NOTE 5 – INCOME TAXES</u>**

Management did not provide any current U.S. federal income tax provision or benefit for the current or any prior periods because the Company has experienced operating losses since inception. Management has determined that the Company does not have any uncertain tax positions and associated unrecognized benefits that would impact the financial statements or related disclosures.

Deferred income tax assets and liabilities are computed annually for differences between financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.

The net deferred tax assets and liabilities included in the financial statements consist of the following amounts at October 31, 2022:

---

| | |
|:---|:---|
| Deferred Tax Assets: |  |
| Net operating loss carryforwards | $485517 |
| Total | 485517 |
| Less valuation allowances | (485517) |

---

The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, historical taxable income including available net operating loss carryforwards to offset taxable income and projected future taxable income in making this assessment.

The Company has federal operating losses of approximately $2.3 million available at October 31, 2022 which, if not used, will begin to expire in 2032. Management believes that the Company has a similar amount of state operating losses available, however the expiration dates have not been determined as the Company has operated in more than one state. Past and future changes in the ownership of the Company may place limitations on the use of these net operating losses and as such will continue to reserve for any potential tax benefit.

**<u>NOTE 6 – CONVERTIBLE NOTES PAYABLE</u>**

In the previous financial year, the Company issued a number of convertible notes to non-affiliated investors as noted below for cash. The notes are convertible into preferred shares. For the fiscal year ended January 31, 2022, the Company received $50,000 in relation to three convertible notes payable with identical terms that were all issued at a fixed conversion price of $0.02. For the nine months ended October 31, 2022, the Company received $130,000 in relation to four convertible note payable with identical terms that were all issued at a fixed conversion price of $0.02.

***Common Stock Notes***

From July to September 2017, the Issuer, pursuant to an exemption from registration under the Securities Act of 1933, Rule 506(b) of Regulation D, raised four thousand dollars ($4,000) by conducting debt offering ("Note Offering") through the issuance of two (2) Convertible Promissory Notes convertible into shares of Common Stock of the Issuer ("Note"). Interest on the outstanding principal balance of the Note is ten percent (10%) and is payable in equal installments of principal and interest amortized over a one (1) year period commencing one (1) year from the anniversary date of the Note ("Maturity Date"). After one (1) year and six (6) months from the anniversary date, the Holder may elect to convert. The Holder of such Note may elect to convert the principal amount (plus accrued interest) into shares of common stock of the Issuer at a price equal to Market Price which shall be equal to fifty percent (50%) of the lowest average of the three (3) lowest trading prices for the twenty (20) consecutive trading days prior to the date on which the Market Price is measured. The Common shares underlying the Notes have not been registered with the SEC and will bear a restrictive legend upon issuance, if converted.

On August 31, 2018, with an effective date as of the date of the original issuance of each Note, the Conversion Price of each Note was amended to be "a price share of the Common Stock equal to four cents ($0.04) per share ("Conversion Price")". All other terms remained the same.

***Series A Convertible Preferred Stock Notes***

Beginning in August 2017, the Issuer, pursuant to an exemption from registration under the Securities Act of 1933, Rule 506(b) of Regulation D, has raised $185,350 by conducting debt offering ("Note Offering") through the issuance of 47 Convertible Promissory Notes convertible into shares of Series A Convertible Preferred Stock of the Issuer ("Note"). Interest on the outstanding principal balance of the Note is ten percent (10%) and the Notes mature one (1) year and six (6) months from the Date of Issuance ("Maturity Date"). The Holder of such Note may elect, at any time, to convert the principal amount (plus accrued interest) into shares of Series A Convertible Preferred Stock of the Issuer at a price equal to Market Price which shall be equal to fifty percent 50% of the lowest average of the three lowest trading prices for the twenty consecutive trading days prior to the date on which the Market Price is measured. Neither Series A Convertible Preferred Stock underlying the Notes nor the Common Shares underlying the Series A Convertible Preferred Stock have been registered with the SEC and will bear a restrictive legend upon issuance.

On August 31, 2018, with an effective date as of the date of the original issuance of each Note, the Conversion Price of each Note was amended to be "a price share of the Series A Convertible Preferred Shares equal to four cents ($0.04) per share ("Conversion Price")". All other terms remained the same.

***Promissory Notes***

In July 2018, the Issuer, pursuant to an exemption from registration under the Securities Act of 1933, Rule 506(b) of Regulation D, raised four thousand dollars ($4,000) by conducting debt offering ("Note Offering") through the issuance of four (4) Promissory Notes of the Issuer ("Note"). Interest on the outstanding principal balance of the Note is five percent (5%) and is payable upon Close of Escrow from the date of receiving loan from the lender. The Notes are not convertible into shares of stock of the Issuer. This Note Offering has not been registered.

**<u>NOTE 7 – SUBSEQUENT EVENTS</u>**

The Company evaluates events that have occurred after the balance sheet date of October 31, 2022, through the date which the financial statements were available to be issued. The Management of the Company determined that there were no other reportable subsequent events to be disclosed.

**Get Real USA, Inc.**

**CONSOLIDATED BALANCE SHEETS**

**As of January 31, 2022, and January 31, 2021**

**Unaudited**

---

| | | |
|:---|:---|:---|
|  | **Balance<br> 01/31/22** | **Balance<br> 01/31/21** |
| &nbsp;&nbsp;&nbsp;**Assets** |  |  |
| **Current Assets** |  |  |
| &nbsp;&nbsp;&nbsp;Cash | $56948 | $6009 |
| &nbsp;&nbsp;&nbsp;Other current assets | 153 | 521 |
| &nbsp;&nbsp;&nbsp;Accounts receivables | - | 125137 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Total Current Assets** | **57101** | **131667** |
| &nbsp;&nbsp;&nbsp;Fixed assets, net |  |  |
| &nbsp;&nbsp;&nbsp;Goodwill | 492 | 8800 |
|  | 74472 | 74472 |
| **Total Assets** | $**132065** | $**214939** |
| &nbsp;&nbsp;&nbsp;**Liabilities** |  |  |
| **Current Liabilities** |  |  |
| &nbsp;&nbsp;&nbsp;Accounts Payable and accrued liabilities | $33202 | $159388 |
| &nbsp;&nbsp;&nbsp;Convertible notes, net | 156050 | 101050 |
| &nbsp;&nbsp;&nbsp;Other current liabilities | - | 17000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Liabilities | 189252 | 277438 |
| **Total Liabilities** | **189252** | **277438** |
| **Stockholders' Deficit** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Preferred Class A Stock, par value $0.01, 23,000,000 shares authorized, 0 shares issued and outstanding as of January 31, 2022, and 2021. |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Preferred Class B Stock, par value $0.01, 1,000,000 shares authorized, 900,000 shares issued and outstanding as of January 31, 2022, and 2021. | 9000 | 9000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Preferred Series A Stock, par value $0.0001, 1,000,000 shares authorized, 906,000 and 797,500 shares issued and outstanding as of January 31, 2022, and 2021, respectively. | 92 | 80 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Common Stock, $0.0001 par value, 1,250,000,000 shares authorized, 30,387,209 shares issued and outstanding as of January 31, 2022, and 2021, respectively | 3038 | 3038 |
| &nbsp;&nbsp;&nbsp;Additional Paid In Capital | 2089661 | 1981173 |
| &nbsp;&nbsp;&nbsp;Accumulated deficit | (2158978) | (2055790) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**Total Stockholders' Deficit** | **(57187)** | **(62499)** |
| **Total Liabilities and Stockholders' Deficit** | $**132065** | $**214939** |

---

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

**Get Real USA, Inc.**

**CONSOLIDATED STATEMENT OF OPERATIONS**

**For the Years Ended January 31, 2022, and 2021**

**Unaudited**

---

| | | |
|:---|:---|:---|
|  | **01/31/22** | **01/31/21** |
| Revenue | $71795 | $139041 |
| Cost of Revenue | 23838 | 140525 |
| Gross Profit | 47957 | (1484) |
| &nbsp;&nbsp;&nbsp;General and administrative | 17320 | 33479 |
| &nbsp;&nbsp;&nbsp;Professional and compensation fees | 99402 | 161726 |
| Total Operating Expense | 116722 | 195205 |
| Operating Loss | (68765) | (196689) |
| Other Income (Expense) |  |  |
| &nbsp;&nbsp;&nbsp;Loss on foreign currency exchange | (25371) | 21012 |
| &nbsp;&nbsp;&nbsp;Interest expense | (9052) | (10219) |
| Total Other Income (Expense) | (34423) | 10793 |
| Net Loss | $(103188) | $(185896) |

---

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

**Get Real USA, Inc.**

**Consolidated Statement of Changes in Stockholders' Deficit**

**For the years ended January 31, 2022, and 2021**

**Unaudited**

***For the year ended January 31, 2022***

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Common Stock, par value** | **Common Stock, par value** | **Preferred Stock, Series A** | **Preferred Stock, Series A** | **Preferred Stock, Class B** | **Preferred Stock, Class B** | | | |
|  | **$0.0001** | **$0.0001** | **par value $0.0001** | **par value $0.0001** | **par value $0.01** | **par value $0.01** | | | |
|  | **Shares** | **Amount** | **Shares** | **Amount** | **Shares** | **Amount** | **Additional**<br>**Paid in**<br>**Capital** |<br>**Accumulated**<br>**Deficit** |<br>**Stockholders'**<br>**Deficit** |
| **Balance January 31, 2021** | 30387209 | $3038 | 797500 | $80 | 900000 | $9000 | $1981173 | $(2055790) | $(62499) |
| Issuance of Series A preferred shares for cash |  |  | 108500 | 12 |  |  | 108488 |  | 108500 |
| Net loss |  |  |  |  |  |  |  | (103188) | (103188) |
| **Balance January 31, 2022** | 30387209 | 3038 | 906000 | 92 | 900000 | 9000 | 2089661 | (2158978) | (57187) |

---

***For the year ended January 31, 2021***

---

| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Common Stock, par value** | **Common Stock, par value** | **Preferred Stock, Series A** | **Preferred Stock, Series A** | **Preferred Stock, Class B** | **Preferred Stock, Class B** | | | |
|  | **$0.0001** | **$0.0001** | **par value $0.0001** | **par value $0.0001** | **par value $0.01** | **par value $0.01** | | | |
|  | **Shares** | **Amount** | **Shares** | **Amount** | **Shares** | **Amount** | **Additional**<br>**Paid in**<br>**Capital** |<br>**Accumulated**<br>**Deficit** |<br>**Stockholders'**<br>**Deficit** |
| **Balance January 31, 2020** | 1152224 | $115 | 782500 | $78 | 900000 | $9000 | $980648 | $(1869894) | $(880053) |
| Issuance of common shares for services | 1400000 | 140 |  |  |  |  | 83860 |  | 84000 |
| Acquisition of Taylor Group Corporation | 27084985 | 2708 |  |  |  |  | 826742 |  | 829450 |
| Acquisition of Tu Beneficios SA DE CV | 750000 | 75 |  |  |  |  | 74925 |  | 75000 |
| Issuance of Series A preferred shares for cash |  |  | 15000 | 2 |  |  | 14998 |  | 15000 |
| Conversion of series A preferred stock |  |  |  |  |  |  |  |  |  |
| Net loss |  |  |  |  |  |  |  | (185896) | (185896) |
| **Balance January 31, 2021** | 30387209 | $3038 | 797500 | $80 | 900000 | $9000 | $1981173 | $(2055773) | $(62499) |

---

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

**Get Real USA, Inc.**

**Consolidated Statement of Cash Flows**

**For the years ended January 31, 2022, and 2021**

**Unaudited**

---

| | | |
|:---|:---|:---|
|  | **For the<br> Year Ended<br> 01/31/22** | **For the<br> Year Ended<br> 01/31/21** |
| Cash flows from operating activities |  |  |
| Net Loss | $(103188) | $(185896) |
| Adjustments: |  |  |
| &nbsp;&nbsp;&nbsp;Stock-based compensation |  | 84000 |
| &nbsp;&nbsp;&nbsp;Non-cash interest expense |  | 10219 |
| Changes in Assets & Liabilities |  |  |
| &nbsp;&nbsp;&nbsp;Accounts receivable and other current assets | (153) | (125658) |
| &nbsp;&nbsp;&nbsp;Accounts payable and accrued liabilities | 54330 | 122815 |
| **Net cash used in operating activities** | (49011) | (94520) |
| Financing Activities |  |  |
| Proceeds from convertible notes, net | 50000 | 86500 |
| Proceeds from Series A preferred stock | 55000 | 15000 |
| **Net cash provided by financing activities** | 105000 | 101500 |
| Effect of foreign currency exchange | 955 | (971) |
| Net cash increase | 56944 | 6009 |
| Cash at the beginning of period | 4 | - |
| Cash at the end of period | $56948 | $6009 |
| Interest paid during the year, net of capitalized | $- | $- |

---

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

**Get Real USA, Inc.**

**Notes to the Unaudited Financial Statements**

**For the years ended January 31, 2022, and 2021**

**<u>NOTE 1 – ORGANIZATION AND DESCRIPTION OF BUSINESS</u>**

Get Real USA, Inc., (the "Company" or "Get Real" or "the Issuer"), is located in La Jolla, California, and was incorporated in Nevada on June 21, 1995. Although the Company has been engaged in several different businesses, current management is developing a new business model and is moving operations in a new direction which involves the acquisition of other targets.

The Issuer's previous businesses were unrelated to the current business plan. The shareholders have retained seasoned management and consultants to implement the current business plan which entails providing digital marketing services for small and mid-sized businesses and acquiring new targets.

Get Real has recently been restructured and its main business focus is providing digital marketing services for small and mid-sized businesses including website building, e-commerce, search engine optimization, social media campaign boosting, and mobile app development. The Company's mission is to "level the playing field" with state-of-the-art technology complimented by a seasoned marketing team that provides high-impact strategies and tactics at competitive pricing.

Effective February 15, 2018, the Company effected a 1-for-1000 reverse stock split of its issued and outstanding common stock.

The consolidated financial statements (or "financial statement") of Get Real consist of Taylor Group Corporation ("Taylor Group") and TU Beneficios SA DE CV ("TB"), at the year ended January 31, 2021. The consolidated financial statements are presented in United States dollars. Refer to Note 4 for recent acquisitions that were completed by the Company.

**<u>NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</u>**

*Basis of presentation*

The Company's financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP" or "GAAP").

The accompanying unaudited financial statements have been prepared on a basis consistent with GAAP for financial information. In the opinion of management, the accompanying unaudited financial statements reflect all adjustments, consisting of only normal and recurring adjustments, necessary for a fair presentation of the results of operations, financial position and cash flows for the periods presented. The results of operations for the periods are not necessarily indicative of the results expected for any future period.

*Principles of Consolidation*

The consolidated financial statements include the Company's accounts and the accounts of its wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated.

*Business Combinations*

The Company accounts for business combinations using the acquisition method when control is transferred to the Company. The consideration transferred in the acquisition is generally measured at fair value, as are the identifiable net assets acquired. Any goodwill that arises is tested annually for impairment.

*Use of estimates*

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. Such estimates include management's assessments of the carrying value of certain assets, useful lives of assets, and related depreciation and amortization methods applied.

*Cash equivalents*

The Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. At January 31, 2022, and 2021, the Company had no cash equivalents.

*Fair value of financial instruments*

The Company adopted the provisions of FASB Accounting Standards Codification ("ASC") 820 (the "Fair Value Topic") which defines fair value, establishes a framework for measuring fair value under U.S. GAAP, and expands disclosures about fair value measurements.

The Fair Value Topic defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. It requires that valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. It also establishes a fair value hierarchy, which prioritizes the valuation inputs into three broad levels.

The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

Market approach—Uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. Prices may be indicated by pricing guides, sale transactions, market trades, or other sources.

Cost approach—Based on the amount that currently would be required to replace the service capacity of an asset (replacement cost); and

Income approach—Uses valuation techniques to convert future amounts to a single present amount based on current market expectations about the future amounts (includes present value techniques, and option-pricing models). Net present value is an income approach where a stream of expected cash flows is discounted at an appropriate market interest rate.

Level 1: Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. An active market for an asset or liability is a market in which transactions for the asset or liability occur with significant frequency and volume to provide pricing information on an ongoing basis.

Level 2: Observable inputs other than Level 1 inputs. Example of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.

Level 3: Unobservable inputs based on the Company's assessment of the assumptions that are market participants would use in pricing the asset or liability.

The carrying amount of the Company's financial assets and liabilities, such as cash, accounts receivable, prepaid expenses, inventory, accounts payable, and accrued expenses approximate their fair value because of the short maturity of those instruments. The Company's notes payable approximates the fair value of such liabilities based upon management's best estimate of interest rates that would be available to the Company for similar financial arrangements at January 31, 2022, and 2021.

*Goodwill*

Goodwill reflects the cost of an acquisition in excess of the fair values assigned to identifiable net assets acquired. Goodwill is not amortized, rather, it is subject to a periodic assessment for impairment by applying a fair value-based test. We perform our annual impairment test at the end of each fiscal year, or more frequently if events or changes in circumstances indicate the asset might be impaired.

Accounting for acquisitions requires us to recognize, separately from goodwill, the assets acquired, and the liabilities assumed at their acquisition-date fair values. Goodwill as of the acquisition date is measured as the excess of consideration transferred and the net of the acquisition-date fair values of the assets acquired and the liabilities assumed. While we use best estimates and assumptions to accurately value assets acquired and liabilities assumed at the acquisition date, the estimates are inherently uncertain and subject to refinement.

The impairment model permits, and we utilize, a simplified approach for determining goodwill impairment. In the first step, we evaluate the recoverability of goodwill by estimating the fair value of our reporting unit using multiple techniques, including an income approach using a discounted cash flow model and a market approach. Based on an equal weighting of the results of these two approaches, a conclusion of fair value is estimated. The fair value is then compared to the carrying value of our reporting unit. If the fair value of a reporting unit is less than its carrying value, the Company recognizes this amount as an impairment loss. Impairment losses, limited to the carrying value of goodwill, represent the excess of the carrying amount of goodwill over its implied fair value. The Company did not recognize any impairment during the years ended January 31, 2022, and 2021.

*Convertible Promissory Note*

The Company accounts for convertible promissory notes in accordance with ASC 470-20, Debt with Conversion and Other Options. The Company evaluates embedded conversion features within convertible debt to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in the Income Statement. If the conversion feature does not require recognition of a bifurcated derivative, the convertible debt instrument is evaluated for consideration of any beneficial conversion feature ("BCF") requiring separate recognition. When the Company records a BCF, the intrinsic value of the BCF is recorded as a debt discount against the face amount of the respective debt instrument with an offset to additional paid-in capital and amortized to interest expense over the life of the debt. There were no notes as of January 31, 2022, and 2021, with a BCF that would warrant the recording of a debt discount and/or derivative liability.

*Commitments and contingencies*

The Company follows subtopic 450-20 of the FASB ASC to report accounting for contingencies. Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated.

*Revenue recognition*

The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable and (iv) collectability is reasonably assured. In addition, the Company record will record allowances for accounts receivable that are estimated to not be collected.

In May 2014, the FASB issued Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers, a new standard on revenue recognition. The new standard will supersede existing revenue recognition guidance and apply to all entities that enter into contracts to provide goods or services to customers. The guidance also addresses the measurement and recognition of gains and losses on the sale of certain non-financial assets, such as real estate, property and equipment. In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers: Deferral of the Effective Date, which defers the effective date of the guidance in ASU 2014-09 by one year. This update is now effective for annual and interim period beginning after December 15, 2017, and was adopted for the year ended January 31, 2019. The Company has finalized its assessment of ASU 2014-09 and adopted the standard using the modified retrospective method. The Company concluded that the adoption will not have an impact on the timing of its revenue recognition for revenue. Any cumulative effect from this change would be recorded to the accumulated deficit but as of January 31, 2021, there was no material impact.

*Income taxes*

The Company follows Section 740-10-30 of the FASB ASC, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

The Company adopted section 740-10-25 of the FASB ASC ("Section 740-10-25") with regards to uncertainty in income taxes. Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its assets and/or liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.

*Stock-based compensation*

In December 2004, the FASB issued FASB ASC No. 718, Compensation *– Stock Compensation* ("ASC No. 718"). Under ASC No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company applies this statement prospectively.

Equity instruments ("instruments") issued to other than employees are recorded on the basis of the fair value of the instruments, as required by ASC No. 718. FASB ASC No. 505, Equity Based Payments to Non-Employees, defines the measurement date and recognition period for such instruments. In general, the measurement date is when either (a) a performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB ASC. There are no outstanding options or warrants as of January 31, 2022, and 2021.

*Net loss per share*

The Company computes basic and diluted earnings per share amounts pursuant to section 260-10-45 of the FASB ASC. Basic earnings per share is computed by dividing net loss available to common shareholders, by the weighted average number of shares of common stock outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted earnings per share is computed by dividing net loss available to common shareholders by the diluted weighted average number of shares of common stock during the period. The diluted weighted average number of common shares outstanding is the basic weighted number of shares adjusted as of the first day of the year for any potentially dilutive debt or equity. There were no potentially dilutive shares outstanding as of January 31, 2022, and 2021.

**<u>NOTE 3 – GOING CONCERN</u>**

The Company's financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The net loss for the years ended January 31, 2022 and 2021, was $103,188 and $185,896, respectively, and the Company has very limited working capital. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through selling of common stock in order to implement its business plan, or merge with an operating company. Management is currently evaluating several investment opportunities which are at various stages of due diligence. Given the complex nature of such investigations and negotiations, management cannot predict when any future investments will be consummated. In connection with the recent business combination discussed in Note 4, the Company believes the operations of the subsidiaries acquired will help the Company maintain sufficient capital to further support operations through the near future. There can be no assurance that the Company will be successful in these efforts in order to continue as a going concern.

**<u>NOTE 4 – BUSINESS COMBINATIONS</u>**

On February 14, 2020, Get Real USA, Inc., a publicly traded investment and holding company, entered into an agreement with Taylor Group Corporation to acquire 100% of its equity interests by issuing 27,084,984 shares of common stock to the shareholders of Taylor Group. There were no assets acquired as part of this transaction and any outstanding liabilities or debts have been settled and/or spun-off from the company. In addition, the previous executives of the company have tendered their resignations, effective upon the closing.

On August 8, 2020, the Company entered into a share exchange agreement with TU Beneficios SA DE CV, a Mexican corporation. The agreement sets forth that Get Real shall acquire 100% of the issued and outstanding shares of TB Common Stock solely in exchange for an aggregate of 750,000 shares of Get Real. As part of this agreement, TB has become a wholly owned subsidiary of the Company and all operations will be consolidated into the Company's financial statements in accordance with GAAP and will be accounted for as a business combination under Accounting Standards Codification ("ASC") 805. The Company has not provided an allocation of the preliminary purchase price as the initial accounting for the acquisition of TB is incomplete as of the date these financial statements were available to be issued.

**<u>NOTE 5 – CAPITAL STOCK</u>**

The Company's authorized capital at January 31, 2022, and 2021 is 1,250,000,000 common shares with a par value of $0.0001 per share, of which there are 30,387,209 shares issued and outstanding. There are 23,000,000 preferred class A shares with a par value of $0.01 per share, of which there are no shares issued and outstanding as of the period end. There are 1,000,000 preferred class B shares with a par value of $0.01 per share, of which there are 900,000 shares issued and outstanding as of the period end. There are 1,000,000 preferred Series A shares with a par value of $0.0001 per share, of which there are 797,500 shares issued and outstanding as of the period end.

***Activity for the year ended January 31, 2022***

During the year ended January 31, 2022, the Company issued 108,500 Series A preferred stock for cash consideration of $108,500.

***Activity for the year ended January 31, 2021***

During the year ended January 31, 2021, the Company issued 1,400,000 shares of common stock with a fair value for $84,000 for services.

Pursuant to the acquisition of Taylor Group (note 4), the Company issued 27,084,985 shares of common stock for total fair value of $829,450.

Pursuant to the acquisition of TU Beneficios SA de CV (note 4), the Company issued 750,000 shares of common stock for total fair value of $75,000.

During the year ended January 31, 2021, the Company issued 15,000 Series A preferred stock for cash consideration of $108,500.

**<u>NOTE 6 – INCOME TAXES</u>**

Management did not provide any current U.S. federal income tax provision or benefit for the current or any prior periods because the Company has experienced operating losses since inception. Management has determined that the Company does not have any uncertain tax positions and associated unrecognized benefits that would impact the financial statements or related disclosures.

Deferred income tax assets and liabilities are computed annually for differences between financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected to be realized. Income tax expense is the tax payable or refundable for the period plus or minus the change during the period in deferred tax assets and liabilities.

The net deferred tax assets and liabilities included in the financial statements consist of the following amounts at January 31, 2022:

---

| | |
|:---|:---|
| Deferred Tax Assets: |  |
| Net operating loss carryforwards | $453386 |
| Total | 453386 |
| Less valuation allowances | (453386) |

---

The net deferred tax assets and liabilities included in the financial statements consist of the following amounts at January 31, 2021:

---

| | |
|:---|:---|
| Deferred Tax Assets: |  |
| Net operating loss carryforwards | $431716 |
| Total | 431716 |
| Less valuation allowances | (431716) |

---

The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, historical taxable income including available net operating loss carryforwards to offset taxable income and projected future taxable income in making this assessment.

The Company has federal operating losses of approximately $2.2 million and $2.1 million available at January 31, 2022, and 2021, respectively, which, if not used, will begin to expire in 2032. Management believes that the Company has a similar amount of state operating losses available, however the expiration dates have not been determined as the Company has operated in more than one state. Changes in the ownership of the Company may place limits on the use of these net operating losses and as such will continue to reserve for any potential tax benefit.

**<u>NOTE 7 – CONVERTIBLE NOTES PAYABLE</u>**

In the previous financial year, the Company issued convertible notes to non-affiliated investors as noted below for cash. The notes are convertible into preferred shares. For the fiscal year ended January 31, 2022, the Company received $50,000 in relation to 3 convertible notes payable with identical terms that were all issued at a conversion price of $0.02. The balance of all notes as of January 31, 2022, is $156,050 with accrued interest of $36,760.

***Common Stock Notes***

From July to September 2017, the Issuer, pursuant to an exemption from registration under the Securities Act of 1933, Rule 506(b) of Regulation D, raised four thousand dollars ($4,000) by conducting debt offering ("Note Offering") through the issuance of two (2) Convertible Promissory Notes convertible into shares of Common Stock of the Issuer ("Note"). Interest on the outstanding principal balance of the Note is ten percent (10%) and is payable in equal installments of principal and interest amortized over a one (1) year period commencing one (1) year from the anniversary date of the Note ("Maturity Date"). After one (1) year and six (6) months from the anniversary date, the Holder may elect to convert. The Holder of such Note may elect to convert the principal amount (plus accrued interest) into shares of common stock of the Issuer at a price equal to Market Price which shall be equal to fifty percent (50%) of the lowest average of the three (3) lowest trading prices for the twenty (20) consecutive trading days prior to the date on which the Market Price is measured. The Common shares underlying the Notes have not been registered with the SEC and will bear a restrictive legend upon issuance, if converted.

On August 31, 2018, with an effective date as of the date of the original issuance of each Note, the Conversion Price of each Note was amended to be "a price share of the Common Stock equal to four cents ($0.04) per share ("Conversion Price")". All other terms remained the same.

***Series A Convertible Preferred Stock Notes***

Beginning in August 2017, the Issuer, pursuant to an exemption from registration under the Securities Act of 1933, Rule 506(b) of Regulation D, has raised $185,350 by conducting debt offering ("Note Offering") through the issuance of 47 Convertible Promissory Notes convertible into shares of Series A Convertible Preferred Stock of the Issuer ("Note"). Interest on the outstanding principal balance of the Note is ten percent (10%) and the Notes mature one (1) year and six (6) months from the Date of Issuance ("Maturity Date"). The Holder of such Note may elect, at any time, to convert the principal amount (plus accrued interest) into shares of Series A Convertible Preferred Stock of the Issuer at a price equal to Market Price which shall be equal to fifty percent 50% of the lowest average of the three lowest trading prices for the twenty consecutive trading days prior to the date on which the Market Price is measured. Neither Series A Convertible Preferred Stock underlying the Notes nor the Common Shares underlying the Series A Convertible Preferred Stock have been registered with the SEC and will bear a restrictive legend upon issuance.

On August 31, 2018, with an effective date as of the date of the original issuance of each Note, the Conversion Price of each Note was amended to be "a price share of the Series A Convertible Preferred Shares equal to four cents ($0.04) per share ("Conversion Price")". All other terms remained the same.

***Promissory Notes***

In July 2018, the Issuer, pursuant to an exemption from registration under the Securities Act of 1933, Rule 506(b) of Regulation D, raised four thousand dollars ($4,000) by conducting debt offering ("Note Offering") through the issuance of four (4) Promissory Notes of the Issuer ("Note"). Interest on the outstanding principal balance of the Note is five percent (5%) and is payable upon Close of Escrow from the date of receiving loan from the lender. The Notes are not convertible into shares of stock of the Issuer. This Note Offering has not been registered.

**<u>NOTE 8 – SUBSEQUENT EVENTS</u>**

The Company evaluates events that have occurred after the balance sheet date of January 31, 2022, through the date which the financial statements were available to be issued. The Management of the Company determined that there were no other reportable subsequent events to be disclosed besides those noted below:

The Company received $75,000 in relation to four convertible note payable with identical terms that were all issued at a fixed conversion price of $0.02.

**PART III – EXHIBITS**

**Index to Exhibits**

**Exhibits**

**[1.1 Broker-Dealer Agreement with Dalmore Group, LLC](getreal_ex1-1.htm)**

**[2.1 Certificate of Incorporation](getreal_ex2-1.htm)**

**[2.2 Certificate of Amendment to the Certificate of Incorporation](getreal_ex2-2.htm)**

**[2.3 Bylaws](getreal_ex2-3.htm)**

**[6.1 Share exchange agreement with TU Beneficios SA DE CV](getreal_ex6-1.htm)**

**[6.2 Aslo Taylor Employment Agreement](getreal_ex6-2.htm)**

**[6.3 Robert Keller Employment Agreement](getreal_ex6-3.htm)**

**[12.1 Opinion of counsel as to the legality of the securities](getreal_ex12-1.htm)**

**SIGNATURES**

Pursuant to the requirements of Regulation A, the issuer certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form 1-A and has duly caused this Offering statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Murietta, California, on February 24, 2023.

**GET REAL USE, INC.**

---

| | |
|:---|:---|
| By: | ***/s/ Aslo Taylor*** |
| Aslo Taylor | Aslo Taylor |
| CEO | CEO |
| February 24, 2023 | February 24, 2023 |

---

This Offering statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | |
|:---|:---|
| By: | ***/s/ Aslo Taylor*** |
| Aslo Taylor | Aslo Taylor |
| Principal Executive Officer, Principal Financial Officer, Director | Principal Executive Officer, Principal Financial Officer, Director |
| February 24, 2023 | February 24, 2023 |

---

**ACKNOWLEDGEMENT ADOPTING TYPED SIGNATURES**

The undersigned hereby authenticate, acknowledge, and otherwise adopt the typed signatures above and as otherwise appear in this filing and Offering.

---

| | |
|:---|:---|
| By: | ***/s/ Aslo Taylor*** |
| Aslo Taylor | Aslo Taylor |
| CEO | CEO |
| February 24, 2023 | February 24, 2023 |

---

## Ex1A-1

**Exhibit 1.1**

![](ex1-1_001.jpg)

**<u>Broker-Dealer Agreement</u>**

This agreement (together with exhibits and schedules, the "<u>Agreement</u>") is entered into by and between **<u>Get Real USA, Inc (GTRL)</u>** ("<u>Client</u>"), a Nevada Corporation, and **<u>Dalmore Group, LLC</u>**., a New York Limited Liability Company ("Dalmore"). Client and Dalmore agree to be bound by the terms of this Agreement, effective as of September 21, 2022 (the "<u>Effective Date</u>"):

**WHEREAS,** Dalmore is a registered broker-dealer providing services in the equity and debt securities market, including offerings conducted via exemptions from registration with the Securities Exchange Commission ("<u>SEC</u>");

**WHEREAS,** Client is offering securities directly to the public in an offering exempt from registration under Regulation A (the "<u>Offering</u>"); and

**WHEREAS**, Client recognizes the benefit of having Dalmore as a broker-dealer of record and service provider for investors who participate in the Offering (collectively, the "<u>Investors</u>").

**NOW, THEREFORE**, in consideration of the mutual promises and covenants contained hereinand for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Parties agree as follows:

**1.** **Appointment, Term, and Termination.** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. **Services**.
 Client hereby engages Dalmore to perform the services listed on <u>Exhibit A</u> attached
 hereto and made apart hereof, in connection with the Offering (the " <u>Services</u> ").
Unless otherwise agreed to in writing by the parties, the services to be performed by Dalmore are limited to those Services.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. **Term**.
 The Agreement will commence on the Effective Date and will remain in effect for a period
 of twelve (12) months and will renew automatically for successive renewal terms of twelve
 (12) months each unless any party provides notice to the other party of non-renewal at
 least sixty (60) days prior to the expiration of the current term. If Client defaults
 in performing the obligations under this Agreement, the Agreement may be terminated (i)
 upon thirty (30) days written notice if Client fails to perform or observe any material
 term, covenant or condition to be performed or observed by it under this Agreement and
 such failure continues to be unremedied, (ii) upon written notice, if any material representation
 or warranty made by Client proves to be incorrect at any time in any material respect,
 or (iii) upon thirty (30) days written notice if Client or Dalmore commences a voluntary
 proceeding seeking liquidation, reorganization or other relief, or is adjudged bankrupt
 or insolvent or has entered against it a final and unappealable order for relief, under
 any bankruptcy, insolvency or other similar law, or either party executes and delivers
 a general assignment for the benefit of its creditors.

![](ex1-1_001.jpg)

**2.** **Compensation.** As compensation for the Services, Client shall pay to Dalmore the following fees:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. a
 fee equal to two percent (2%) on the aggregate amount raised by the Client (the " <u>Offering Fee</u> "). The Offering Fee shall only be payable after the Financial Industry Regulatory
 Authority (" <u>FINRA</u> ") department of Corporate Finance issues a no objection
 letter (the " <u>No Objection Letter</u> ") for the Offering. Client authorizes
 Dalmore to deduct the Offering Fee directly from the Client's third-party escrow or
 payment account.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. a
 one-time expense fee of five thousand ($5,000) for out-of-pocket expenses incurred by Dalmore
 (the " <u>Expense Fee</u> "). The Expense Fee is due and payable upon execution
 of this Agreement. The Expense Fee shall cover expenses anticipated to be incurred by the
 firm such as FINRA filings and any other expenses incurred by Dalmore in connection with
 the Offering. Notwithstanding the foregoing, Dalmore will refund to the Client any portion
 of the Expense Fee that remains unused.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. A
 one-time consulting fee of twenty thousand ($20,000) (the " <u>Consulting Fee</u> ")
 which is due and payable within five (5) days of receipt of the No Objection Letter. In the
 event the Consulting Fee is not paid by the first closing, Client authorizes Dalmore to deduct
 the Consulting Fee directly from the Client's third-party escrow or payment account
 upon the first closing.

**3.** **Regulatory Compliance** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Client
 and all its third-party providers shall at all times (i) maintain all required registrations
 and licenses, including foreign qualification, if necessary; and (iii) pay all related
 fees and expenses (including all fees associated with FINRA filings), in each case that
 are necessary or appropriate to perform their respective obligations under this Agreement.

FINRA Corporate Filing Fee for this $20,000,000, best efforts offering will be $3,500 and will be a pass-through fee payable to Dalmore, from the Client, who will then forward it to FINRA as payment for the filing. This fee is due and payable prior to any submission by Dalmore to FINRA.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Client
 and Dalmore will each be responsible for supervising the activities and training of their
 respective sales employees, as well as all of their other respective employees in the
 performance of functions specifically allocated to them pursuant to the terms of this
 Agreement.

![](ex1-1_001.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. Client
 and Dalmore agree to promptly notify the other concerning any material communications
 from or with any Governmental Authority or Self-Regulatory Organization with respect
 to this Agreement or the performance of its obligations unless such notification is expressly
 prohibited by the applicable Governmental Authority.

**4.** **Role of Dalmore.** Client acknowledges and agrees that Dalmore's sole responsibilities in connection with an Offering are set forth on Exhibit A, and that Dalmore is strictly acting in an administrative and compliance capacity as the broker-dealer of record, and is not being engaged by the Client to act as an underwriter or placement agent in connection with the Offering. Dalmore will use commercially reasonable efforts to perform the Services. Dalmore (i) makes no representations with respect to the quality of any investment opportunity; (ii) does not guarantee the performance of any Investor; (iii) is not soliciting or approaching investors in connection with the Offering, (iv) is not an investment adviser, does not provide investment advice and does not recommend securities transactions, (v) in performing the Services is not making any recommendationas to the appropriateness, suitability, legality, validity or profitability of the Offering, and (vi) does not take any responsibility for any documentation created and used in connection with the Offering.

**5. Indemnification.** Client shall indemnify and hold Dalmore, its affiliates and their representatives and agents harmless from, any and all actual or direct losses, liabilities, judgments, arbitration awards, settlements, damages and costs (collectively, "<u>Losses</u>"), resulting from or arising out of any third party suits, actions, claims, demands or similar proceedings (collectively, "Proceedings") to the extent they are based upon (i) a breach of this Agreement by Client, (ii) the wrongful acts or omissions of Client, or (iii) the Offering.

**6. Confidentiality.** For purposes of this Agreement, the term "Confidential Information" means all confidential and proprietary information of a party, including but not limited to (i) financial information, (ii) business and marketing plans, (iii) the names of employees and owners, (iv) the names and other personally-identifiable information of users of the third-party provided online fundraising platform, (v) security codes, and (vi) all documentation provided by Client or Investor, but shall not include (i) information already known or independently developed by the recipient without the use of any confidential and proprietary information, or (ii) information known to the public through no wrongful act of the recipient. During the term of this Agreement and at all times thereafter, neither party shall disclose Confidential Information of the other party or use such Confidential Information for any purpose without the prior written consent of such other party. Without limiting the preceding sentence, each party shall use at least the same degree of care in safeguarding the other party's Confidential Information as it uses to safeguard its own Confidential Information. Notwithstanding the foregoing, a party may disclose Confidential Information (i) if required to do by order of a court of competent jurisdiction, provided that such party shall notify the other party in writing promptly upon receipt of knowledge of such order so that such other party may attempt to preventsuch disclosure or seek a protective order; or (ii) to any applicable governmental authority as required by applicable law. Nothing contained herein shall be construed to prohibit the SEC, FINRA, or other government official or entities from obtaining, reviewing, and auditing any information, records, or data. Client acknowledges that regulatory record-keeping requirements, as well as securities industry best practices, require Dalmore to maintain copies of practically all data, including communications and materials, regardless of any termination of this Agreement.

![](ex1-1_001.jpg)

**7. Notices**. Any notices required by this Agreement shall be in writing and shall be addressed, and delivered or mailed postage prepaid, or faxed or emailed to the other parties hereto at such addresses as such other parties may designate from time to time for the receipt of such notices. Until further notice, the address of each party to this Agreement for this purpose shall be the following:

If to the Client:

**Get Real USA, Inc (GTRL)**

38276 Pine Creek Place,

Murrieta, CA 92562

Attn: Aslo Taylor, CEO/President

Tel: 760-215-9769

Email: <u>Aslotaylor@gmail.com</u>

If to Dalmore:

**Dalmore Group, LLC**

530 7th Avenue, Suite 902

New York, NY 10018

Attn: Etan Butler, Chairman

Tel: 917-319-3000

Email: <u>etan@dalmorefg.com</u>

**8.** **Miscellaneous.** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. ANY
DISPUTE OR CONTROVERSY BETWEEN THE CLIENT AND PROVIDER RELATING TO OR ARISING OUT OF THIS AGREEMENT WILL BE SETTLED BY ARBITRATION
BEFORE AND UNDER THE RULES OF THE ARBITRATION COMMITTEE OF FINRA.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. This
Agreement is non-exclusive and shall not be construed to prevent either partyfrom engaging in any other business activities.

![](ex1-1_001.jpg)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. This
Agreement will be binding upon all successors, assigns or transferees of Client. No assignment of this Agreement by either party
will be valid unless
the other party consents to such an assignment in writing. Either party may freely assign this Agreement to any person or entity
that acquires all or substantially all of its business or assets. Any assignment by the either party to any subsidiary that it
may create or to a company affiliated with or controlled directly or indirectly by it will be deemed valid and enforceable in
the absence of any consent fromthe other party.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Neither
party will, without prior written approval of the other party, reference such other party in any advertisement, website, newspaper,
publication, periodical or any other communication, and shall keep the contents of this Agreement confidential in accordance with
the provisions set forth herein.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e. THE
CONSTRUCTION AND EFFECT OF EVERY PROVISION OF THISAGREEMENT, THE RIGHTS OF THE PARTIES UNDER THIS AGREEMENT AND ANY QUESTIONS
ARISING OUT OF THE AGREEMENT, WILL BE SUBJECT TO THE LAWS OF THE STATE OF NEW YORK, WITHOUT REGARD TO CONFLICT OF LAW PRINCIPLES
TO THE EXTENT SUCH APPLICATION WOULD CAUSE THE LAWS OF A DIFFERENT STATE TO APPLY. The language used in this Agreement shall be
deemed to be the language chosen by the parties to express their mutual intent, and no rule of strict construction will be applied
against any party.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f. If
any provision or condition of this Agreement is held to be invalid or unenforceable by any court, or regulatory or self-regulatory
agency or body, the validity of the remaining provisions and conditions will not be affected and this Agreement will be carried
out as if any such invalid or unenforceable provision or condition were not included in the Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g. This
Agreement sets forth the entire agreement between the parties with respect to the subject matter hereof and supersedes any prior
agreement relating to the subject matter herein. The Agreement may not be modified or amended except by written agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h. This
Agreement may be executed in multiple counterparts and by facsimile or electronic means, each of which shall be deemed an original
but all of which together shall constitute one and the same agreement.

[**SIGNATURES APPEAR ON FOLLOWING PAGE(S)**]

![](ex1-1_001.jpg)

IN WITNESS WHEREOF, the parties have executed this Agreement as of the date first written above.

---

| | | |
|:---|:---|:---|
| **Get Real USA, Inc (GTRL)** | **Get Real USA, Inc (GTRL)** | **Get Real USA, Inc (GTRL)** |
| By: | /s/ Aslo Taylor | Sep 26 2022 |
| Name: | Aslo Taylor | Aslo Taylor |
| Its: | CEO/President | CEO/President |
| **Dalmore Group, LLC:** | **Dalmore Group, LLC:** | **Dalmore Group, LLC:** |
| By: | /s/ Etan Butler | Sep 27 2022 |
| Name: | Etan Butler | Etan Butler |
| Its: | Chairman | Chairman |

---

![](ex1-1_001.jpg)

**Exhibit A**

**Services:**

&nbsp;&nbsp;&nbsp;&nbsp;i. Review
Investor information, including KYC (Know Your Customer) data, AML (Anti-Money Laundering), OFAC compliance background checks (it being
understood that KYC and AML processes may be provided by aqualified third party);

&nbsp;&nbsp;&nbsp;&nbsp;ii. Review
each Investor's subscription agreement to confirm such Investor's participation in the Offering, and provide confirmation
of completion of such subscription documents to Client;

&nbsp;&nbsp;&nbsp;&nbsp;iii. Contact
and/or notify the issuer, if needed, to gather additional information or clarification on an Investor;

&nbsp;&nbsp;&nbsp;&nbsp;iv. Keep
Investor information and data confidential and not disclose to any third-party exceptasrequired by regulatory agencies or in our performance
under this Agreement (e.g. as neededfor AML and background checks);

&nbsp;&nbsp;&nbsp;&nbsp;v. Coordinate
with third party providers to ensure adequate review and compliance;

&nbsp;&nbsp;&nbsp;&nbsp;vi. Provide,
or coordinate the provision by a third party, of an "invest now" payment processing mechanism, including connection to a
qualified escrow agent.

## Ex1A-2A

**Exhibit 2.1**

![](ex2-1_001.jpg)

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## Ex1A-2A

**Exhibit 2.2**

![](ex2-1_012.jpg)

![](ex2-1_013.jpg)

![](ex2-1_014.jpg)

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## Ex1A-2B

**Exhibit 2.3**

![](ex2-3_001.jpg)

![](ex2-3_002.jpg)

![](ex2-3_003.jpg)

![](ex2-3_004.jpg)

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## Ex1A-6

**Exhibit 6.1**

SHARE EXCHANGE AND REORGANIZATION AGREEMENT

DATED AS OF 08/08/2020

BETWEEN

GET REAL USA, INC. (GTRL), a Nevada corporation,

AND

TU BENEFICIOS SA DE CV (TB), a Mexican corporation

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
| **ARTICLE 1. Acquisition and Exchange of Shares** | **ARTICLE 1. Acquisition and Exchange of Shares** | **1** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1.1. | The Agreement | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1.2. | Exchange of Shares | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1.3. | The Closing | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1.4. | Approval by Board of Directors | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 1.5. | Consumation of Transaction | 3 |
| **ARTICLE 2. Representations and Warranties of GTRL** | **ARTICLE 2. Representations and Warranties of GTRL** | **3** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.1. | Organization and Qualification | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.2. | Capitalization of GTRL | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.3. | Authority Relative to this Agreement; Recommendation | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.4. | SEC Reports; Financial Statements | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.5. | Information Supplied | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.6. | Consents and Approvals; No Violations | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.7. | No Default | 6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.8. | No Undisclosed Liabilities; Absence of Changes | 6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.9. | Litigation | 6 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.10. | Compliance with Applicable Law | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.11. | Employee Benefit Plans; Labor Matters | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.12. | Environmental Laws and Regulations | 8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.13. | Tax Matters | 9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.14. | Title To Property | 9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.15. | Intellectual Property | 9 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.16. | Insurance | 10 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.17. | Vote Required | 10 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.18. | Tax Treatment | 10 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.19. | Affiliates | 10 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.20. | Certain Business Practices | 10 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.21. | Insider Interests | 10 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.22. | Opinion of Financial Adviser | 11 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.23. | Brokers | 11 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.24. | Disclosure | 11 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.25. | No Existing Discussions | 11 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 2.26. | Material Contracts | 11 |

---

i

---

| | | |
|:---|:---|:---|
| **ARTICLE 3. Representations and Warranties of TB** | **ARTICLE 3. Representations and Warranties of TB** | **12** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.1. | Organization and Qualification | 12 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.2. | Capitalization of TB | 12 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.3. | Authority Relative to this Agreement; Recommendation | 13 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.4. | SEC Reports; Financial Statements | 13 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.5. | Information Supplied | 13 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.6. | Consents and Approvals; No Violations | 14 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.7. | No Default | 14 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.8 | No Undisclosed Liabilities; Absence of Changes | 14 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.9. | Litigation | 15 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.10. | Compliance with Applicable Law | 15 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.11. | Employee Benefit Plans; Labor Matters | 15 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.12. | Environmental Laws and Regulations | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.13. | Tax Matters | 17 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.14. | Title to Property | 17 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.15. | Intellectual Property | 17 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.16. | Insurance | 18 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.17. | Vote Required | 18 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.18. | Tax Treatment | 18 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.19. | Affiliates | 18 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.20. | Certain Business Practices | 18 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.21. | Insider Interests | 18 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.22. | Opinion of Financial Adviser | 18 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.23. | Brokers | 18 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.24. | Disclosure | 19 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.25. | No Existing Discussions | 19 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 3.26. | Material Contracts | 19 |
| **ARTICLE 4. Covenants** | **ARTICLE 4. Covenants** | **20** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.1. | Conduct of Business of GTRL | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.2. | Conduct of Business of TB | 22 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.3. | Preparation of 8-K | 23 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.4. | Other Potential Acquirers | 23 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.5. | Meetings of Stockholders | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.6. | FINRA OTC:BB Listing | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.7. | Access to Information | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.8. | Additional Agreements; Reasonable Efforts | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.9. | Employee Benefits; Stock Option and Employee Purchase Plans | 25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.10. | Public Announcements | 25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.11. | Indemnification | 25 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 4.12. | Notification of Certain Matters | 26 |

---

ii

---

| | | |
|:---|:---|:---|
| **ARTICLE 5. Conditions to Consummation of the Agreement** | **ARTICLE 5. Conditions to Consummation of the Agreement** | **26** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 5.1. | Conditions to Each Party's Obligations to Effect the Agreement | 26 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 5.2. | Conditions to the Obligations of GTRL | 27 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 5.3. | Conditions to the Obligations of TB | 27 |
| **ARTICLE 6. Termination; Amendment; Waiver** | **ARTICLE 6. Termination; Amendment; Waiver** | **28** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 6.1. | Termination | 28 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 6.2. | Effect of Termination | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 6.3. | Fees and Expenses | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 6.4. | Amendment | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 6.5. | Extension; Waiver | 29 |
| **ARTICLE 7. Miscellaneous** | **ARTICLE 7. Miscellaneous** | **29** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.1. | Non-survival of Representations and Warranties | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.2. | Entire Agreement; Assignment | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.3. | Validity | 30 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.4. | Notices | 30 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.5. | Governing Law | 30 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.6. | Descriptive Headings | 31 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.7. | Parties in Interest | 31 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.8. | Certain Definitions | 31 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.9. | Personal Liability | 31 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.10. | Specific Performance | 31 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.11. | Counterparts | 32 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section 7.12. | Conflict Waiver | 32 |
| Signatures |  | 33 |

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iii

SHARE EXCHANGE AND REORGANIZATION AGREEMENT

This Share Exchange and Reorganization Agreement (this "Agreement"), dated as of 08/08/2020, between Get Real USA, Inc. a Nevada corporation ("GTRL"), and Tu Beneficios SA DA CV., a Mexican corporation ("TB"). TB and GTRL are collectively referred to herein as "Parties."

INTRODUCTION

Whereas, GTRL desires to acquire all of the issued and outstanding shares of TB common stock (the "TB Common Stock") solely in exchange for an aggregate of Seven Hundred Fifty Thousand (750,000) shares of authorized, but theretofore unissued, shares of common stock, par value $0.001 per share, of GTRL (the "GTRL Common Stock"). The TB Stockholders desire to exchange all of their beneficially owned shares of TB Common Stock solely for shares of GTRL Common Stock in the amount set forth herein.

WHEREAS, the Boards of Directors of GTRL and TB each have, in light of and subject to the terms and conditions set forth herein, (i) determined that the share exchange is fair to their respective stockholders and in the best interests of such stockholders and (ii) approved the share exchange in accordance with this Agreement;

WHEREAS, this Agreement constitutes the entire, final and complete agreement between TB and GTRL and supersedes and replaces all prior or existing written and oral agreements, between TB and GTRL with respect to the subject matter hereof;

WHEREAS, for United States Federal income tax purposes, it is intended that the transactions contemplated hereby qualify as a reorganization under the provisions of Section 368(a)(l)(B) of the Internal Revenue Code of 1986, as amended (the "Code"); and

WHEREAS, GTRL and TB desire to make certain representations, warranties, covenants and agreements in connection with the share exchange and also to prescribe various conditions to the share exchange.

Now, therefore, in consideration of the premises and the representations, warranties, covenants and agreements herein contained, and intending to be legally bound hereby, GTRL and TB hereby agree as follows:

**ARTICLE I**

**Acquisition and Exchange of Shares**

Section 1.1. <u>The Agreement</u>. The parties hereto hereby agree that GTRL shall acquire one hundred percent (100%) of the issued and outstanding shares of TB Common Stock solely in exchange for an aggregate of Seven Hundred Fifty Thousand (750,000) shares of authorized, but theretofore unissued, shares of GTRL Common Stock. The parties hereto agree that at the closing of the transactions contemplated by this Agreement (the "Closing"): (i) TB will become a wholly-owned subsidiary of GTRL subject to the conditions and provisions of Section 1.3 hereof. The transaction is intended to qualify as a tax-free reorganization under Section 368 of the Code as relates to the non-cash exchange of stock referenced herein.

Section 1.2. <u>Exchange of Shares</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) At the Closing, GTRL will cause to be issued and held for delivery to the TB Stockholders or their designees, stock certificates representing an aggregate of Seven Hundred Fifty Thousand (750,000) shares of GTRL Common Stock in exchange for all of the issued and outstanding shares of TB Common Stock, which shares will be delivered to GTRL at the Closing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The shares of GTRL Common Stock to be issued pursuant to paragraph (a) of this Section 1.2 will be authorized, but theretofore unissued shares of GTRL Common Stock, and will be issued to the TB Stockholders.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) All shares of GTRL Common Stock to be issued hereunder shall be deemed "RESTRICTED SECURITIES" as defined in paragraph (a) of Rule 144 under the Securities Act of 1933, as amended (the "SECURITIES ACT"), and the TB Stockholders will represent in writing that they are acquiring said shares for investment purposes only and without the intent to make a further distribution of such shares. All shares of GTRL Common Stock to be issued under the terms of this Agreement shall be issued pursuant to an exemption from the registration requirements of the Securities Act, under Section 4(2) of the Securities Act and the rules and regulations promulgated thereunder. Certificates representing the shares of GTRL Common Stock to be issued hereunder shall bear a restrictive legend in substantially the following form:

THE SHARES REPRESENTED BY THIS CERTIFICATE HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, AND MAY NOT BE OFFERED FOR SALE, SOLD, OR OTHERWISE DISPOSED OF, EXCEPT IN COMPLIANCE WITH THE REGISTRATION PROVISIONS OF SUCH ACT OR PURSUANT TO AN EXEMPTION FROM SUCH REGISTRATION PROVISIONS, THE AVAILABILITY OF WHICH IS TO BE ESTABLISHED TO THE SATISFACTION OF THE COMPANY.

Section 1.3. <u>The Closing</u>. The closing will take place on 08/08/2020 upon satisfaction of the conditions set forth in Article 5 (the "Closing Date"), at the offices of Jacko Law Group, PC unless another time, date or place is agreed to in writing by the parties hereto. At the Closing:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The TB Stockholders will deliver to GTRL stock certificates or other evidences representing all of the issued and outstanding shares of TB Common Stock, duly endorsed, so as to make GTRL the holder thereof, free and clear of all liens, claims and other encumbrances;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) GTRL will deliver to, or at the direction of, the TB Stockholders stock certificates representing an aggregate of Seven Hundred Fifty Thousand (750,000) shares of GTRL Common Stock, which certificates will bear a standard restrictive legend in the form customarily used with restricted securities and as set forth in Section 1.2(c) above;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) GTRL will deliver a Directors' Certificate as described in Sections 5.3(a) and 5.3(b) hereof, dated the Closing Date, certifying that all representations, warranties, covenants, and conditions set forth herein by GTRL are true and correct as of, or have been fully performed and complied with by, the Closing Date; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) TB will deliver an Officer's Certificate as described in Sections 5.2(a) and 5.2(b) hereof, dated the Closing Date, certifying that all representations, warranties, covenants and conditions set forth herein by TB are true and correct as of, or have been fully performed and complied with by, the Closing Date;

Section 1.4 <u>Approval by Board of Directors</u>. In anticipation of this Agreement, GTRL has taken all necessary and requisite corporate and other actions, including without limitation, actions of the Board of Directors in order to approve this Agreement and all transactions contemplated hereby and in connection herewith.

Section 1.5 <u>Consumation of Transaction</u>. If at the Closing, no condition exists which would permit any of the parties to terminate this Agreement, or a condition then exists and the party entitled to terminate because of that condition elects not to do so, then the transactions herein contemplated shall be consummated upon such date, and then and thereupon, GTRL will file any additional necessary documents that may be required by the State of Nevada, the United States of America, or otherwise.

**ARTICLE 2**

**Representations and Warranties of GTRL**

Except as set forth on the Disclosure Schedule delivered by GTRL to TB (the "GTRL Disclosure Schedule"), GTRL hereby represent and warrant to TB as follows:

Section 2.1. <u>Organization and Qualification</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) GTRL is duly organized, validly existing and in good standing under the laws of the jurisdiction of its incorporation or organization and each has all requisite power and authority to own, lease and operate its properties and to carry on its business as now being conducted, except where the failure to be so organized, existing and in good standing or to have such power and authority would not have a Material Adverse Effect (as defined below) on GTRL. When used in connection with GTRL, the term "Material Adverse Effect" means any change or effect (i) that is or is reasonably likely to be materially adverse to the business, results of operations, condition (financial or otherwise) or prospects of GTRL, other than any change or effect arising out of general economic conditions unrelated to any business in which GTRL is engaged, or (ii) that may impair the ability of GTRL to perform its obligations hereunder or to consummate the transactions contemplated hereby.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) GTRL has heretofore delivered to TB accurate and complete copies of the Articles of Incorporation and Bylaws (or similar governing documents), as currently in effect, of GTRL. Except as set forth on Schedule 2.1 of the GTRL Disclosure Schedule, GTRL is duly qualified or licensed and in good standing to do business in each jurisdiction in which the property owned, leased or operated by it or the nature of the business conducted by it makes such qualification or licensing necessary, except in such jurisdictions where the failure to be so duly qualified or licensed and in good standing would not have a Material Adverse Effect on GTRL.

Section 2.2. <u>Capitalization of GTRL</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) The authorized capital stock of GTRL consists of: (i) One Billion Two Hundred Fifty Million (1,250,000,000) GTRL Common Shares, par value $0.001 per share, of which, as of June 23, 2020 approximately One Million One Hundred Fifty Two Thousand Two Hundred Twenty Four (1,152,224) GTRL Common Shares were issued and outstanding; (ii) One Million (1,000,000) GTRL Class B Preferred Shares, par value $0.001 per share, were authorized, of which Nine Hundred Thousand (900,000) Class B Preferred Shares were issued; and (iii) One Million (1,000,000) GTRL Series A Preferred Shares, par value $0.001 per share, were authorized, of which approximately eight hundred thousand (800,000) are issued. All of the outstanding GTRL Shares have been duly authorized and validly issued, and are fully paid, nonassessable and free of preemptive rights unless otherwise contained in the Articles of Incorporation and/or Bylaws. Except as set forth herein, as of the date hereof, there are no outstanding (i) shares of capital stock or other voting securities of GTRL, (ii) other than the Preferred Shares discussed above, securities of GTRL convertible into or exchangeable for shares of capital stock or voting securities of GTRL, (iii) options or other rights to acquire from GTRL and, except as described in the GTRL SEC Reports (as defined below), no obligations of GTRL to issue any capital stock, voting securities or securities convertible into or exchangeable for capital stock or voting securities of GTRL, and (iv) equity equivalents, interests in the ownership or earnings of GTRL or other similar rights (collectively, "GTRL Securities"). As of the date hereof, except as set forth on Schedule 2.2(a) of the GTRL Disclosure Schedule there are no outstanding obligations of GTRL or its subsidiaries to repurchase, redeem or otherwise acquire any GTRL Securities or stockholder agreements, voting trusts or other agreements or understandings to which GTRL is a party or by which it is bound relating to the voting or registration of any shares of capital stock of GTRL. For purposes of this Agreement, "Lien" means, with respect to any asset (including, without limitation, any security) any mortgage, lien, pledge, charge, security interest or encumbrance of any kind in respect of such asset.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) There are no GTRL Shares which have been registered under the Exchange Act.

Section 2.3. <u>Authority Relative to this Agreement: Recommendation</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) GTRL has all necessary corporate power and authority to execute and deliver this Agreement and to consummate the transactions contemplated hereby. The execution and delivery of this Agreement, and the consummation of the transactions contemplated hereby, have been duly and validly authorized by the Board of Directors of GTRL (the "GTRL Board") and no other corporate proceedings on the part of GTRL are necessary to authorize this Agreement or to consummate the transactions contemplated hereby. This Agreement has been duly and validly executed and delivered by GTRL and constitutes a valid, legal and binding agreement of GTRL, enforceable against GTRL in accordance with its terms.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The GTRL Board has resolved to recommend that GTRL approve and adopt this Agreement Additionally, the Board has resolved to recommend that GTRL stockholders approve and adopt this Agreement, and the actions required to be taken to effectuate the terms and conditions set forth in this Agreement.

Section 2.4. <u>SEC Reports; Financial Statements</u>. TB is not required to file forms, reports and documents with the SEC. The Company is, however, listed on the OTC; Pink and is required to file current financial information through the Annual and Quarterly reports. As of the date of this Agreement, GTRL currently has a "Stop" sign and is considered to be "Dark or Defunct". Since GTRL has not been making material information public, buying or selling a security on the basis of material non-public information is prohibited under Section 10(b) of the Securities Act of 1934 and Rules 10b-5 and 10b5-1 thereunder. Parent is required to file the delinquent files listed on Parent Disclosure Schedule **Section 3.4(e)** to become current and reinstate trading. **ALL PARTIES UNDERSTAND AND ACKNOWLEDGE THAT THE COMMON STOCK OF GTRL IS NOT CURRENTLY TRADED AND THAT GTRL NEEDS TO FILE THE DELINQUENT FILINGS.**

**Parent Initials: ___________ Merger Sub Initials: ___________ Company Initials: ___________**

Section 2.5. <u>Information Supplied</u>. None of the information supplied or to be supplied by GTRL for inclusion or incorporation by reference in connection with the Agreement will at the date filed with the SEC, on OTC or made available to stockholders of GTRL, contain any untrue statement of a material fact or omit to state any material fact required to be stated therein or necessary in order to make the statements therein, in light of the circumstances under which they are made, not misleading.

Section 2.6. <u>Consents and Approvals: No Violations</u>. Except for filings, permits, authorizations, consents and approvals as may be required under, and other applicable requirements of, the Securities Act, the Exchange Act, state securities or blue sky laws, the Hart-Scott-Rodino Antitrust Improvements Act of 1916, as amended (the HSR Act), the rules of the Financial Industry Regulatory Authority ("FINRA"), and as set forth on Schedule 2.6 of the GTRL Disclosure Schedule no filing with or notice to, and no permit, authorization, consent or approval of, any court or tribunal or administrative, governmental or regulatory body, agency or authority (a "Governmental Entity") is necessary for the execution and delivery by GTRL of this Agreement or the consummation by GTRL of the transactions contemplated hereby, except where the failure to obtain such permits, authorizations, consents or approvals or to make such filings or give such notice would not have a Material Adverse Effect on GTRL.

Except as set forth in Section 2.6 of the GTRL Disclosure Schedule, neither the execution, delivery and performance of this Agreement by GTRL nor the consummation by GTRL of the transactions contemplated hereby will (i) conflict with or result in any breach of any provision of the respective Articles of Incorporation or Bylaws (or similar governing documents) of GTRL, (ii) result in a violation or breach of, or constitute (with or without due notice or lapse of time or both) a default (or give rise to any right of termination, amendment, cancellation or acceleration or Lien) under, any of the terms, conditions or provisions of any note, bond, mortgage, indenture, lease, license, contract, agreement or other instrument or obligation to which GTRL is a party or by which any of its properties or assets may be bound, or (iii) violate any order, writ, injunction, decree, law, statute, rule or regulation applicable to GTRL or any of its properties or assets, except in the case of (ii) or (iii) for violations, breaches or defaults which would not have a Material Adverse Effect on GTRL.

Section 2.7. <u>No Default</u>. Except as set forth in Section 2.7 of the GTRL Disclosure Schedule, neither GTRL is in breach, default or violation (and no event has occurred which with notice or the lapse of time or both would constitute a breach, default or violation) of any term, condition or provision of (i) its Articles of Incorporation or Bylaws (or similar governing documents), (ii) any note, bond, mortgage, indenture, lease, license, contract, agreement or other instrument or obligation to which GTRL is now a party or by which any of its respective properties or assets may be bound or (iii) any order, writ, injunction, decree, law, statute, rule or regulation applicable to GTRL or any of its respective properties or assets, except in the case of (ii) or (iii) for violations, breaches or defaults that would not have a Material Adverse Effect on GTRL. Except as set forth in Section 2.7 of the GTRL Disclosure Schedule, each note, bond, mortgage, indenture, lease, license, contract, agreement or other instrument or obligation to which GTRL is now a party or by which its respective properties or assets may be bound that is material to GTRL and that has not expired is in full force and effect and is not subject to any material default thereunder of which GTRL is aware by any party obligated to GTRL thereunder.

Section 2.8. <u>No Undisclosed Liabilities: Absence of Changes</u>. Except as set forth in Section 2.8 of the GTRL Disclosure Schedule, as of July 27, 2020 GTRL does not have any liabilities or obligations of any nature, whether or not accrued, contingent or otherwise, that would be required by generally accepted accounting principles to be reflected on a balance sheet of GTRL (including the notes thereto) or which would have a Material Adverse Effect on GTRL. GTRL has not incurred any liabilities of any nature, whether or not accrued, contingent or otherwise, which could reasonably be expected to have, and there have been no events, changes or effects with respect to GTRL having or which reasonably could be expected to have, a Material Adverse Effect on GTRL. Except as and to the extent publicly disclosed by GTRL in the GTRL SEC Reports and except as set forth in Section 2.8 of the GTRL Disclosure Schedule, there has not been (i) any material change by GTRL in its accounting methods, principles or practices (other than as required after the date hereof by concurrent changes in generally accepted accounting principles), (ii) any revaluation by GTRL of any of its assets having a Material Adverse Effect on GTRL, including, without limitation, any write-down of the value of any assets other than in the ordinary course of business or (iii) any other action or event that would have required the consent of any other party hereto pursuant to Section 4.1 of this Agreement had such action or event occurred after the date of this Agreement.

Section 2.9. <u>Litigation</u>. There is no suit, claim, action, proceeding or investigation pending or, to the knowledge of GTRL, threatened against GTRL or any of its subsidiaries or any of their respective properties or assets before any Governmental Entity which, individually or in the aggregate, could reasonably be expected to have a Material Adverse Effect on GTRL or could reasonably be expected to prevent or delay the consummation of the transactions contemplated by this Agreement. GTRL is not subject to any outstanding order, writ, injunction or decree which, insofar as can be reasonably foreseen in the future, could reasonably be expected to have a Material Adverse Effect on GTRL or could reasonably be expected to prevent or delay the consummation of the transactions contemplated hereby.

Section 2.10. <u>Compliance with Applicable Law</u>. GTRL holds all permits, licenses, variances, exemptions, orders and approvals of all Governmental Entities necessary for the lawful conduct of their respective businesses (the "GTRL Permits"), except for failures to hold such permits, licenses, variances, exemptions, orders and approvals which would not have a Material Adverse Effect on GTRL. GTRL is in compliance with the terms of the GTRL Permits, except where the failure to so comply would not have a Material Adverse Effect on GTRL. The business of GTRL is not being conducted in violation of any law, ordinance or regulation of any Governmental Entity except that no representation or warranty is made in this Section 2.10 with respect to Environmental Laws (as defined in Section 2.12 below) and except for violations or possible violations which do not, and, insofar as reasonably can be foreseen, in the future will not, have a Material Adverse Effect on GTRL. There is no investigation or review by any Governmental Entity with respect to GTRL is pending or, to the knowledge of GTRL, threatened, nor, to the knowledge of GTRL, has any Governmental Entity indicated an intention to conduct the same, other than, in each case, those which GTRL reasonably believes will not have a Material Adverse Effect on GTRL.

Section 2.11. <u>Employee Benefit Plans: Labor Matters</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Except as set forth in Section 2.1 l(a) of the GTRL Disclosure Schedule with respect to each employee benefit plan, program, policy, arrangement and contract (including, without limitation, any "employee benefit plan," as defined in Section 3(3) of the Employee Retirement Income Security Act of 1974, as amended ("ERISA"), maintained or contributed to at any time by GTRL or any entity required to be aggregated with GTRL pursuant to Section 414 of the Code (each, a "GTRL Employee Plan"), no event has occurred and to the knowledge of GTRL, no condition or set of circumstances exists in connection with which GTRL could reasonably be expected to be subject to any liability which would have a Material Adverse Effect on GTRL.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) (i) No GTRL Employee Plan is or has been subject to Title IV of ERISA or Section 412 of the Code; and (ii) each GTRL Employee Plan intended to qualify under Section 40l(a) of the Code and each trust intended to qualify under Section 501(a) of the Code is the subject of a favorable Internal Revenue Service determination letter, and nothing has occurred which could reasonably be expected to adversely affect such determination.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Section 2.1l(c) of the GTRL Disclosure Schedule sets forth a true and complete list, as of the date of this Agreement, of each person who holds any GTRL Stock Options, together with the number of GTRL Shares which are subject to such option, the date of grant of such option, the extent to which such option is vested (or will become vested as a result of the Agreement), the option price of such option (to the extent determined as of the date hereof), whether such option is a nonqualified stock option or is intended to qualify as an incentive stock option within the meaning of Section 422(b) of the Code, and the expiration date of such option. Section 2.11(c) of the GTRL Disclosure Schedule also sets forth the total number of such incentive stock options and such nonqualified options. GTRL has furnished TB with complete copies of the plans pursuant to which the GTRL Stock Options were issued. Other than the automatic vesting of GTRL Stock Options that may occur without any action on the part of GTRL or its officers or directors, GTRL has not taken any action that would result in any GTRL Stock Options that are unvested becoming vested in connection with or as a result of the execution and delivery of this Agreement or the consummation of the transactions contemplated hereby.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) GTRL has made available to TB (i) a description of the terms of employment and compensation arrangements of all officers of GTRL and a copy of each such agreement currently in effect; (ii) copies of all agreements with consultants who are individuals obligating GTRL to make annual cash payments in an amount exceeding $2,000; (iii) a schedule listing all officers of GTRL who have executed a non-competition agreement with GTRL and a copy of each such agreement currently in effect; (iv) copies (or descriptions) of all severance agreements, programs and policies of GTRL with or relating to its employees, except programs and policies required to be maintained by law; and (v) copies of all plans, programs, agreements and other arrangements of GTRL with or relating to its employees which contain change in control provisions all of which are set forth in Section 2.11(d) of the GTRL Disclosure Schedule.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) There shall be no payment, accrual of additional benefits, acceleration of payments, or vesting in any benefit under any GTRL Employee Plan or any agreement or arrangement disclosed under this Section 2.11 solely by reason of entering into or in connection with the transactions contemplated by this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) There are no controversies pending or, to the knowledge of GTRL, threatened, between GTRL and any of their employees, which controversies have or could reasonably be expected to have a Material Adverse Effect on GTRL. Neither GTRL nor any of its subsidiaries is a party to any collective bargaining agreement or other labor union contract applicable to persons employed by GTRL or any of its subsidiaries (and neither GTRL nor any of its subsidiaries has any outstanding material liability with respect to any terminated collective bargaining agreement or labor union contract), nor does GTRL know of any activities or proceedings of any labor union to organize any of its or its subsidiaries employees. GTRL has no knowledge of any strike, slowdown, work stoppage, lockout or threat thereof, by or with respect to any of its employees.

Section 2.12. <u>Environmental Laws and Regulations</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) In regards to environmental regulations, (i) GTRL is in material compliance with all applicable federal, state, local and foreign laws and regulations relating to pollution or protection of human health or the environment (including, without limitation, ambient air, surface water, ground water, land surface or subsurface strata) (collectively, "Environmental Laws"), except for non-compliance that would not have a Material Adverse Effect on GTRL, which compliance includes, but is not limited to, the possession by GTRL of all material permits and other governmental authorizationsrequired under applicable Environmental Laws, and compliance with the terms and conditions thereof; (ii) GTRL has not received written notice of, or, to the knowledge of GTRL, is the subject of, any action, cause of action, claim, investigation, demand or notice by any person or entity alleging liability under or non-compliance with any Environmental Law (an "Environmental Claim") that could reasonably be expected to have a Material Adverse Effect on GTRL; and (iii) to the knowledge of GTRL, there are no circumstances that are reasonably likely to prevent or interfere with such material compliance in the future.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) In regards to other claims, there are no Environmental Claims which could reasonably be expected to have a Material Adverse Effect on GTRL that are pending or, to the knowledge of GTRL, threatened against GTRL or, to the knowledge of GTRL, against any person or entity whose liability for any Environmental Claim GTRL has or may have retained or assumed either contractually or by operation of law.

Section 2.13. <u>Tax Matters</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Except as set forth in Section 2.13 of the GTRL Disclosure Schedule: (i) GTRL has filed or has had filed on its behalf in a timely manner (within any applicable extension periods) with the appropriate Governmental Entity all income and other material Tax Returns (as defined herein) with respect to Taxes (as defined herein) of GTRL and all Tax Returns were in all material respects true, complete and correct; (ii) all material Taxes with respect to GTRL have been paid in full or have been provided for in accordance with GAAP on GTRL' s most recent balance sheet which is part of the GTRL SEC Documents; (iii) there are no outstanding agreements or waivers extending the statutory period of limitations applicable to any federal, state, local or foreign income or other material Tax Returns required to be filed by or with respect to GTRL; (iv) to the knowledge of GTRL none of the Tax Returns of or with respect to GTRL is currently being audited or examined by any Governmental Entity; and (v) no deficiency for any income or other material Taxes has been assessed with respect to GTRL which has not been abated or paid in full.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) For purposes of this Agreement, (i) "Taxes" shall mean all taxes, charges, fees, levies or other assessments, including, without limitation, income, gross receipts, sales, use, ad valorem, goods and services, capital, transfer, franchise, profits, license, withholding, payroll, employment, employer health, excise, estimated, severance, stamp, occupation, property or other taxes, customs duties, fees, assessments or charges of any kind whatsoever, together with any interest and any penalties, additions to tax or additional amounts imposed by any taxing authority and (ii) "Tax Return" shall mean any report, return, documents declaration or other information or filing required to be supplied to any taxing authority or jurisdiction with respect to Taxes.

Section 2.14. <u>Title to Property</u>. GTRL has good and defensible title to all of its properties and assets, free and clear of all liens, charges and encumbrances except liens for taxes not yet due and payable and such liens or other imperfections of title, if any, as do not materially detract from the value of or interfere with the present use of the property affected thereby or which, individually or in the aggregate, would not have a Material Adverse Effect on GTRL; and, to GTRL' s knowledge, all leases pursuant to which GTRL leases from others real or personal property are in good standing, valid and effective in accordance with their respective terms, and there is not, to the knowledge of GTRL, under any of such leases, any existing material default or event of default (or event which with the giving of notice or lapse of time, or both, would constitute a default and in respect of which GTRL has not taken adequate steps to prevent such a default from occurring) except where the lack of such good standing, validity and effectiveness, or the existence of such default or event, would not have a Material Adverse Effect on GIRL.

Section 2.15. <u>Intellectual Property</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) GTRL owns, or possesses adequate licenses or other valid rights to use, all existing United States and foreign patents, trademarks, trade names, service marks, copyrights, trade secrets and applications therefore that are material to its business as currently conducted (the "GTRL Intellectual Property Rights").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The validity of the GTRL Intellectual Property Rights and the title thereto of GTRL is not being questioned in any litigation to which GTRL is a party.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Except as set forth in Section 2.15 of the GTRL Disclosure Schedule, the conduct of the business of GTRL as now conducted does not, to GTRL's knowledge, infringe any valid patents, trademarks, trade names, service marks or copyrights of others. The consummation of the transactions completed hereby will not result in the loss or impairment of any GTRL Intellectual Property Rights.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) GTRL has taken steps it believes appropriate to protect and maintain its trade secrets as such, except in cases where GTRL has elected to rely on patent or copyright protection in lieu of trade secret protection.

Section 2.16. <u>Insurance</u>. GTRL currently does not maintain general liability and other business insurance.

Section 2.17. <u>Vote Required</u>. The affirmative vote of the holders of at least a majority of the outstanding GTRL Shares are the only vote of the holders of any class or series of GTRL capital stock necessary to approve and adopt this Agreement.

Section 2.18. <u>Tax Treatment</u>. Neither GTRL nor, to the knowledge of GTRL, any of its affiliates have taken or agreed to take action that would prevent the Agreement from constituting a reorganization qualifying under the provisions of Section 368(a) of the Code.

Section 2.19. <u>Affiliates</u>. Except for the directors and executive officers of GTRL, each of whom is listed in Section 2.19 of the GTRL Disclosure Schedule, there are no persons who, to the knowledge of GTRL, may be deemed to be affiliates of GTRL under Rule l-02(b) of Regulation S-X of the SEC (the "GTRL Affiliates") through any means other than securities ownership.

Section 2.20. <u>Certain Business Practices</u>. None of GTRL or any directors, officers, agents or employees of GTRL has (i) used any funds for unlawful contributions, gifts, entertainment or other unlawful expenses relating to political activity, (ii) made any unlawful payment to foreign or domestic government officials or employees or to foreign or domestic political parties or campaigns or violated any provision of the Foreign Corrupt Practices Act of 1977, as amended (the "FCPA"), or (iii) made any other unlawful payment.

Section 2.21. <u>Insider Interests</u>. Except as set forth in Section 2.21 of the GTRL Disclosure Schedule, no officer or director of GTRL has any interest in any material property, real or personal, tangible or intangible, including without limitation, any computer software or GTRL Intellectual Property Rights, used in or pertaining to the business of GTRL, except for the ordinary rights of a stockholder or employee stock option-holder.

Section 2.22. <u>Opinion of Financial Adviser</u>. No financial adviser has been engaged to assist GTRL in reference to this transaction, nor are there any fees or commissions obligated to any third party.

Section 2.23. <u>Brokers</u>. No broker, finder or investment banker is entitled to any brokerage, finder's or other fee or commission in connection with the transactions contemplated by this Agreement based upon arrangements made by or on behalf of GTRL.

Section 2.24. <u>Disclosure</u>. No representation or warranty of GTRL in this Agreement or any certificate, schedule, document or other instrument furnished or to be furnished to TB pursuant hereto or in connection herewith contains, as of the date of such representation, warranty or instrument, or will contain any untrue statement of a material fact or, at the date thereof, omits or will omit to state a material fact necessary to make any statement herein or therein, in light of the circumstances under which such statement is or will be made, not misleading.

Section 2.25. <u>No Existing Discussions</u>. As of the date hereof, GTRL is not engaged, directly or indirectly, in any discussions or negotiations with any other party with respect to any Third Party Acquisition (as defined in Section 4.4).

Section 2.26. <u>Material Contracts</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) GTRL has delivered or otherwise made available to TB true, correct and complete copies of all contracts and agreements (and all amendments, modifications and supplements thereto and all side letters to which GTRL is a party affecting the obligations of any party thereunder) to which GTRL is a party or by which any of their respective properties or assets are bound that are, material to the business, properties or assets of GTRL taken as a whole, including, without limitation, to the extent any of the following are, individually or in the aggregate, material to the business, properties or assets of GTRL taken as a whole, all: (i) employment, product design or development, personal services, consulting, non-competition, severance, golden parachute or indemnification contracts (including, without limitation, any contract to which GTRL is a party involving employees of GTRL); (ii) licensing, publishing, merchandising or distribution agreements; (iii) contracts granting rights of first refusal or first negotiation; (iv) partnership or joint venture agreements; (v) agreements for the acquisition, sale or lease of material properties or assets or stock or otherwise entered into since June 30, 2010; (vi) contracts or agreements with any Governmental Entity; and (vii) all commitments and agreements to enter into any of the foregoing (collectively, together with any such contracts entered into in accordance with Section 4.1 hereof, the "GTRL Contracts"). GTRL is not a party to or bound by any severance, golden parachute or other agreement with any employee or consultant pursuant to which such person would be entitled to receive any additional compensation or an accelerated payment of compensation as a result of the consummation of the transactions contemplated hereby.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Each of the GTRL Contracts is valid and enforceable in accordance with its terms, and there is no default, other than what has been previously disclosed in GTRL's SEC reports, under any GTRL Contract so listed either by GTRL or, to the knowledge of GTRL, by any other party thereto, and no event has occurred that with the lapse of time or the giving of notice or both would constitute a default thereunder by GTRL or, to the knowledge of GTRL, any other party, in any such case in which such default or event could reasonably be expected to have a Material Adverse Effect on GTRL.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) No party to any such GTRL Contract has given notice to GTRL of or made a claim against GTRL with respect to any breach or default thereunder, other than what has been previously disclosed in GTRL's SEC reports, in any such case in which such breach or default could reasonably be expected to have a Material Adverse Effect on GTRL.

**ARTICLE 3**

**Representations and Warranties of TB**

Except as set forth on the Disclosure Schedule delivered by TB to GTRL (the "TB Disclosure Schedule"), TB hereby represents and warrants to GTRL as follows:

Section 3.1. <u>Organization and Qualification</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) TB is duly organized, validly existing and will be in good standing under the laws of the jurisdiction of its incorporation (Nevada) or organization prior to Close, and has all requisite power and authority to own, lease and operate its properties and to carry on its business as now being conducted, except where the failure to be so organized, existing and in good standing or to have such power and authority would not have a Material Adverse Effect (as defined below) on TB. When used in connection with TB, the term "Material Adverse Effect" means any change or effect (i) that is or is reasonably likely to be materially adverse to the business, results of operations, condition (financial or otherwise) or prospects of TB, taken as a whole, other than any change or effect arising out of general economic conditions unrelated to any business in which TB is engaged, or (ii) that may impair the ability of TB to consummate the transactions contemplated hereby.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) TB has heretofore delivered to GTRL accurate and complete copies of the Articles of Incorporation and Bylaws (or similar governing documents), as currently in effect, of TB. TB is duly qualified or licensed and in good standing to do business in each jurisdiction in which the property owned, leased or operated by it or the nature of the business conducted by it makes such qualification or licensing necessary except in such jurisdictions where the failure to be so duly qualified or licensed and in good standing would not have a Material Adverse Effect on TB.

Section 3.2. <u>Capitalization of TB</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) As of the date of this Agreement, the authorized capital stock of TB consists of; (i) Ten Million (100,000,000) TB Common Shares, par value $0.001 per share, of which, One Million Two Hundred Thousand (1,200,000) common Shares were issued and were outstanding. All of the outstanding TB Shares have been duly authorized and validly issued, and are fully paid, non-assessable and free of preemptive rights.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Except as set forth in Section 3.2(b) of the TB Disclosure Schedule, between September 30, 2010 and the date hereof, no shares of TB's capital stock have been issued and no TB Stock options have been granted. Except as set forth in Section 3.2(a) above, as of the date hereof, there are no outstanding (i) shares of capital stock or other voting securities of TB, (ii) securities of TB convertible into or exchangeable for shares of capital stock or voting securities of TB, (iii) options or other rights to acquire from TB, or obligations of TB to issue, any capital stock, voting securities or securities convertible into or exchangeable for capital stock or voting securities of TB, or (iv) equity equivalents, interests in the ownership or earnings of TB or other similar rights (collectively, "TB Securities"). As of the date hereof, there are no outstanding obligations of TB to repurchase, redeem or otherwise acquire any TB Securities. There are no stockholder agreements, voting trusts or other agreements or understandings to which TB is a party or by which it is bound relating to the voting or registration of any shares of capital stock of TB.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Except as set forth in Section 3.2(c) of the TB Disclosure Schedule, there are no securities of TB convertible into or exchangeable for, no options or other rights to acquire from TB, and no other contract, understanding, arrangement or obligation (whether or not contingent) providing for the issuance or sale, directly or indirectly, of any capital stock or other ownership interests in, or any other securities of TB.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) The TB Shares constitute the only class of equity securities of TB.

Section 3.3. <u>Authority Relative to this Agreement: Recommendation</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) TB has all necessary corporate power and authority to execute and deliver this Agreement and to consummate the transactions contemplated hereby. The execution and delivery of this Agreement and the consummation of the transactions contemplated hereby have been duly and validly authorized by the Board of Directors of TB (the "TB Board"), and no other corporate proceedings on the part of TB are necessary to authorize this Agreement or to consummate the transactions contemplated hereby, except, as referred to in Section 3.17, the approval and adoption of this Agreement by the holders of at least a majority of the then outstanding TB Shares. This Agreement has been duly and validly executed and delivered by TB and constitutes a valid, legal and binding agreement of TB, enforceable against TB in accordance with its terms.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) The TB Board has resolved to recommend that the stockholders of TB approve and adopt this Agreement.

Section 3.4. <u>SEC Reports: Financial Statements</u>. TB is not required to file forms, reports and documents with the SEC.

Section 3.5. <u>Information Supplied</u>. None of the information supplied or to be supplied by GTRL for inclusion or incorporation by reference in connection with the Agreement will at the date filed with the SEC and made available to stockholders of GTRL, contain any untrue statement of a material fact or omit to state any material fact required to be stated therein or necessary in order to make the statements therein, in light of the circumstances under which they are made, not misleading.

Section 3.6. <u>Consents and Approvals: No Violations</u>. Except as set forth in Section 3.6 of the TB Disclosure Schedule, and for filings, permits, authorizations, consents and approvals as may be required under, and other applicable requirements of, the Securities Act, the Exchange Act, state securities or blue sky laws, the HSR Act, and the rules of FINRA, no filing with or notice to, and no permit, authorization, consent or approval of, any Governmental Entity is necessary for the execution and delivery by TB of this Agreement or the consummation by TB of the transactions contemplated hereby, except where the failure to obtain such permits, authorizations consents or approvals or to make such filings or give such notice would not have a Material Adverse Effect on TB.

Neither the execution, delivery and performance of this Agreement by TB nor the consummation by TB of the transactions contemplated hereby will (i) conflict with or result in any breach of any provision of the Articles of Incorporation or Bylaws (or similar governing documents) of TB, (ii) result in a violation or breach of, or constitute (with or without due notice or lapse of time or both) a default (or give rise to any right of termination, amendment, cancellation or acceleration or Lien) under, any of the terms, conditions or provisions of any note, bond, mortgage, indenture, lease, license, contract, agreement or other instrument or obligation to which TB is a party or by which it or any of its properties or assets may be bound or (iii) violate any order, writ, injunction, decree, law, statute, rule or regulation applicable to TB or any of its properties or assets, except in the case of (ii) or (iii) for violations, breaches or defaults which would not have a Material Adverse Effect on TB.

Section 3.7. <u>No Default</u>. TB is not in breach, default or violation (and no event has occurred which with notice or the lapse of time or both would constitute a breach, default or violation) of any term, condition or provision of (i) its Articles of Incorporation or Bylaws (or similar governing documents), (ii) any note, bond, mortgage, indenture, lease, license, contract, agreement or other instrument or obligation to which TB is now a party or by which it or any of its properties or assets may be bound or (iii) any order, writ, injunction, decree, law, statute, rule or regulation applicable to TB, or any of its properties or assets, except in the case of (ii) or (iii) for violations, breaches or defaults that would not have a Material Adverse Effect on TB. Each note, bond, mortgage, indenture, lease, license, contract, agreement or other instrument or obligation to which TB is now a party or by which it or any of its properties or assets may be bound that is material to TB taken as a whole and that has not expired is in full force and effect and is not subject to any material default thereunder of which TB is aware by any party obligated to TB thereunder.

Section 3.8. <u>No Undisclosed Liabilities: Absence of Changes</u>. Except as and to the extent disclosed by TB, TB has not had any liabilities or obligations of any nature, whether or not accrued, contingent or otherwise, that would be required by generally accepted accounting principles to be reflected on a consolidated balance sheet of TB (including the notes thereto) or which would have a Material Adverse Effect on TB. Except as disclosed by TB, TB has not incurred any liabilities of any nature, whether or not accrued, contingent or otherwise, which could reasonably be expected to have, and there have been no events, changes or effects with respect to TB having or which could reasonably be expected to have, a Material Adverse Effect on TB. Except as and to the extent disclosed by TB there has not been (i) any material change by TB in its accounting methods, principles or practices (other than as required after the date hereof by concurrent changes in generally accepted accounting principles), (ii) any revaluation by TB of any of its assets having a Material Adverse Effect on TB, including, without limitation, any write-down of the value of any assets other than in the ordinary course of business or (iii) any other action or event that would have required the consent of any other party hereto pursuant to Section 4.2 of this Agreement had such action or event occurred after the date of this Agreement.

Section 3.9. <u>Litigation</u>. Except as set forth in Schedule 3.9 of the TB Disclosure Schedule there is no suit, claim, action, proceeding or investigation pending or, to the knowledge of TB, threatened against TB or any of its properties or assets before any Governmental Entity which, individually or in the aggregate, could reasonably be expected to have a Material Adverse Effect on TB or could reasonably be expected to prevent or delay the consummation of the transactions contemplated by this Agreement. Except as disclosed by TB, TB is not subject to any outstanding order, writ, injunction or decree which, insofar as can be reasonably foreseen in the future, could reasonably be expected to have a Material Adverse Effect on TB or could reasonably be expected to prevent or delay the consummation of the transactions contemplated hereby.

Section 3.10. <u>Compliance with Applicable Law</u>. Except as disclosed by TB, TB holds all permits, licenses, variances, exemptions, orders and approvals of all Governmental Entities necessary for the lawful conduct of its business (the "TB Permits"), except for failures to hold such permits, licenses, variances, exemptions, orders and approvals which would not have a Material Adverse Effect on TB. Except as disclosed by TB, TB is in compliance with the terms of the TB Permits, except where the failure so to comply would not have a Material Adverse Effect on TB. Except as disclosed by TB, the businesses of TB is not being conducted in violation of any law, ordinance or regulation of any Governmental Entity except that no representation or warranty is made in this Section 3.10 with respect to Environmental Laws and except for violations or possible violations which do not, and, insofar as reasonably can be foreseen, in the future will not, have a Material Adverse Effect on TB. Except as disclosed by TB no investigation or review by any Governmental Entity with respect to TB is pending or, to the knowledge of TB, threatened, nor, to the knowledge of TB, has any Governmental Entity indicated an intention to conduct the same, other than, in each case, those which TB reasonably believes will not have a Material Adverse Effect on TB.

Section 3.11. <u>Employee Benefit Plans: Labor Matters</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) With respect to each employee benefit plan, program, policy, arrangement and contract (including, without limitation, any "employee benefit plan," as defined in Section 3(3) of ERISA), maintained or contributed to at any time by TB or any entity required to be aggregated with TB pursuant to Section 414 of the Code (each, a "TB Employee Plan"), no event has occurred and, to the knowledge of TB, no condition or set of circumstances exists in connection with which TB could reasonably be expected to be subject to any liability which would have a Material Adverse Effect on TB.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) (i) No TB Employee Plan is or has been subject to Title IV of ERISA or Section 412 of the Code; and (ii) each TB Employee Plan intended to qualify under Section 401(a) of the Code and each trust intended to qualify under Section 501(a) of the Code is the subject of a favorable Internal Revenue Service determination letter, and nothing has occurred which could reasonably be expected to adversely affect such determination.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Section 3.11(c) of the TB Disclosure Schedule sets forth a true and complete list, as of the date of this Agreement, of each person who holds any TB Stock Options, together with the number of TB Shares which are subject to such option, the date of grant of such option, the extent to which such option is vested (or will become vested as a result of the Agreement), the option price of such option (to the extent determined as of the date hereof), whether such option is a nonqualified stock option or is intended to qualify as an incentive stock option within the meaning of Section 422(b) of the Code, and the expiration date of such option. Section 3.11(c) of the TB Disclosure Schedule also sets forth the total number of such incentive stock options and such nonqualified options. TB has furnished GTRL with complete copies of the plans pursuant to which the TB Stock Options were issued. Other than the automatic vesting of TB Stock Options that may occur without any action on the part of TB or its officers or directors, TB has not taken any action that would result in any TB Stock Options that are unvested becoming vested in connection with or as a result of the execution and delivery of this Agreement or the consummation of the transactions contemplated hereby.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) TB has made available to GTRL (i) a description of the terms of employment and compensation arrangements of all officers of TB and a copy of each such agreement currently in effect; (ii) copies of all agreements with consultants who are individuals obligating TB to make annual cash payments in an amount exceeding $60,000; (iii) a schedule listing all officers of TB who have executed a non-competition agreement with TB and a copy of each such agreement currently in effect; (iv) copies (or descriptions) of all severance agreements, programs and policies of TB with or relating to its employees, except programs and policies required to be maintained by law; and (v) copies of all plans, programs, agreements and other arrangements of the TB with or relating to its employees which contain change in control provisions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) Except as disclosed in Section 3.11(e) of the TB Disclosure Schedule there shall be no payment, accrual of additional benefits, acceleration of payments, or vesting in any benefit under any TB Employee Plan or any agreement or arrangement disclosed under this Section 3.11 solely by reason of entering into or in connection with the transactions contemplated by this Agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) There are no controversies pending or, to the knowledge of TB threatened, between TB and any of its employees, which controversies have or could reasonably be expected to have a Material Adverse Effect on TB. TB is not a party to any collective bargaining agreement or other labor union contract applicable to persons employed by TB (and TB does not have any outstanding material liability with respect to any terminated collective bargaining agreement or labor union contract), nor does TB know of any activities or proceedings of any labor union to organize any of its or employees. TB has no knowledge of any strike, slowdown, work stoppage, lockout or threat thereof by or with respect to any of its employees.

Section 3.12. <u>Environmental Laws and Regulations</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Except as disclosed by TB, (i) TB is in material compliance with all Environmental Laws, except for non-compliance that would not have a Material Adverse Effect on TB, which compliance includes, but is not limited to, the possession by TB of all material permits and other governmental authorizations required under applicable Environmental Laws, and compliance with the terms and conditions thereof; (ii) TB has not received written notice of, or, to the knowledge of TB, is the subject of, any Environmental Claim that could reasonably be expected to have a Material Adverse Effect on TB; and (iii) to the knowledge of TB, there are no circumstances that are reasonably likely to prevent or interfere with such material compliance in the future.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Except as disclosed by TB, there are no Environmental Claims which could reasonably be expected to have a Material Adverse Effect on TB that are pending or, to the knowledge of TB, threatened against TB or, to the knowledge of TB, against any person or entity whose liability for any Environmental Claim TB has or may have retained or assumed either contractually or by operation of law.

Section 3.13. <u>Tax Matters</u>. Except as set forth in Section 3.13 of the TB Disclosure Schedule: (i) TB has filed or has had filed on its behalf in a timely manner (within any applicable extension periods) with the appropriate Governmental Entity all income and other material Tax Returns with respect to Taxes of TB and all Tax Returns were in all material respects true, complete and correct; (ii) all material Taxes with respect to TB have been paid in full or have been provided for in accordance with GAAP on TB's most recent balance sheet; (iii) there are no outstanding agreements or waivers extending the statutory period of limitations applicable to any federal, state, local or foreign income or other material Tax Returns required to be filed by or with respect to TB; (iv) to the knowledge of TB none of the Tax Returns of or with respect to TB is currently being audited or examined by any Governmental Entity; and (v) no deficiency for any income or other material Taxes has been assessed with respect to TB which has not been abated or paid in full.

Section 3.14. <u>Title to Property</u>. TB has good and defensible title to all of its properties and assets, free and clear of all liens, charges and encumbrances except liens for taxes not yet due and payable and such liens or other imperfections of title, if any, as do not materially detract from the value of or interfere with the present use of the property affected thereby or which, individually or in the aggregate, would not have a Material Adverse Effect on TB; and, to TB's knowledge, all leases pursuant to which TB leases from others real or personal property are in good standing, valid and effective in accordance with their respective terms, and there is not, to the knowledge of TB, under any of such leases, any existing material default or event of default (or event which with notice or lapse of time, or both, would constitute a material default and in respect of which TB has not taken adequate steps to prevent such a default from occurring) except where the lack of such good standing, validity and effectiveness or the existence of such default or event of default would not have a Material Adverse Effect on TB.

Section 3.15. <u>Intellectual Property</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) TB owns, or possesses adequate licenses or other valid rights to use, all existing United States and foreign patents, trademarks, trade names, services marks, copyrights, trade secrets, and applications therefor that are material to its business as currently conducted (the "TB Intellectual Property Rights").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Except as set forth in Section 3.15(b) of the TB Disclosure Schedule the validity of the TB Intellectual Property Rights and the title thereto of TB, as the case may be, is not being questioned in any litigation to which TB is a party.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The conduct of the business of TB as now conducted does not, to TB' s knowledge, infringe any valid patents, trademarks, trade-names, service marks or copyrights of others. The consummation of the transactions contemplated hereby will not result in the loss or impairment of any TB Intellectual Property Rights.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) TB has taken steps it believes appropriate to protect and maintain its trade secrets as such, except in cases where TB has elected to rely on patent or copyright protection in lieu of trade secret protection.

Section 3.16. <u>Insurance</u>. TB currently does not maintain general liability and other business insurance.

Section 3.17. <u>Vote Required</u>. The affirmative vote of the holders of at least a majority of the outstanding TB Shares is the only vote of the holders of any class or series of TB' s capital stock necessary to approve and adopt this Agreement.

Section 3.18. <u>Tax Treatment</u>. Neither TB nor, to the knowledge of TB, any of its affiliates has taken or agreed to take any action that would prevent the Agreement from constituting a reorganization qualifying under the provisions of Section 368(a) of the Code.

Section 3.19. <u>Affiliates</u>. Except for the directors and executive officers of TB, each of whom is listed in Section 3.19 of the TB Disclosure Schedule, there are no persons who, to the knowledge of TB, may be deemed to be affiliates of TB under Rule l-02(b) of Regulation S-X of the SEC (the "TB Affiliates").

Section 3.20. <u>Certain Business Practices</u>. None of TB, or any of the TB directors, officers, agents or employees has (i) used any funds for unlawful contributions, gifts, entertainment or other unlawful expenses relating to political activity, (ii) made any unlawful payment to foreign or domestic government officials or employees or to foreign or domestic political parties or campaigns or violated any provision of the FCPA, or (iii) made any other unlawful payment.

Section 3.21. <u>Insider Interests</u>. Except as set forth in Section 3.21 of the TB Disclosure Schedule, no officer or director of TB has any interest in any material property, real or personal, tangible or intangible, including without limitation, any computer software or TB Intellectual Property Rights, used in or pertaining to the business of TB, except for the ordinary rights of a stockholder or employee stock option holder.

Section 3.22. <u>Opinion of Financial Adviser</u>. No financial adviser has been engaged to assist TB in reference to this transaction, nor are there any fees or commissions obligated to any third party.

Section 3.23. <u>Brokers</u>. No broker, finder or investment banker is entitled to any brokerage, finder's or other fee or commission in connection with the transactions contemplated by this Agreement based upon arrangements made by or on behalf of TB.

Section 3.24. <u>Disclosure</u>. No representation or warranty of TB in this Agreement or any certificate, schedule, document or other instrument furnished or to be furnished to GTRL pursuant hereto or in connection herewith contains, as of the date of such representation, warranty or instrument, or will contain any untrue statement of a material fact or, at the date thereof, omits or will omit to state a material fact necessary to make any statement herein or therein, in light of the circumstances under which such statement is or will be made, not misleading.

Section 3.25. <u>No Existing Discussions</u>. As of the date hereof, TB is not engaged, directly or indirectly, in any discussions or negotiations with any other party with respect to any Third Party Acquisition (as defined in Section 4.4).

Section 3.26. <u>Material Contracts</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) TB has delivered or otherwise made available to GTRL true, correct and complete copies of all contracts and agreements (and all amendments, modifications and supplements thereto and all side letters to which TB is a party affecting the obligations of any party thereunder) to which TB is a party or by which any of its properties or assets are bound that are, material to the business, properties or assets of TB taken as a whole, including, without limitation, to the extent any of the following are, individually or in the aggregate, material to the business, properties or assets of TB taken as a whole, all: (i) employment, personal services, consulting, non-competition, severance, golden parachute or indemnification contracts (including, without limitation, any contract to which TB is a party involving employees of TB); (ii) real estate rental, leasing, purchase or distribution agreements; (iii) contracts granting rights of first refusal or first negotiation; (iv) partnership or joint venture agreements; (v) agreements for the acquisition, sale or lease of material properties or assets or stock or otherwise. (vi) contracts or agreements with any Governmental Entity; and (vii) all commitments and agreements to enter into any of the foregoing (collectively, together with any such contracts entered into in accordance with Section 5.2 hereof, the "TB Contracts"). TB is not a party to or bound by any severance, golden parachute or other agreement with any employee or consultant pursuant to which such person would be entitled to receive any additional compensation or an accelerated payment of compensation as a result of the consummation of the transactions contemplated hereby.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Each of the TB Contracts is valid and enforceable in accordance with its terms, and there is no default under any TB Contract so listed either by TB or, to the knowledge of TB, by any other party thereto, and no event has occurred that with the lapse of time or the giving of notice or both would constitute a default thereunder by TB or, to the knowledge of TB, any other party, in any such case in which such default or event could reasonably be expected to have a Material Adverse Effect on TB.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) No party to any such TB Contract has given notice to TB of or made a claim against TB with respect to any breach or default thereunder, in any such case in which such breach or default could reasonably be expected to have a Material Adverse Effect on TB.

**ARTICLE 4**

**Covenants**

Section 4.1. <u>Conduct of Business of GTRL</u>. Except as contemplated by this Agreement or as described in Section 4.1 of the GTRL Disclosure Schedule, during the period from the date hereof to the Effective Time, GTRL will conduct its operations in the ordinary course of business consistent with past practice and, to the extent consistent therewith, with no less diligence and effort than would be applied in the absence of this Agreement, seek to preserve intact its current business organization, keep available the service of its current officers and employees and preserve its relationships with customers, suppliers and others having business dealings with it to the end that goodwill and ongoing businesses shall be unimpaired at the Effective Time. Without limiting the generality of the foregoing, except as otherwise expressly provided in this Agreement or as described in Section 4.1 of the GTRL Disclosure Schedule, prior to the Effective Time, GTRL will not, without the prior written consent of TB:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) amend its Articles of Incorporation or Bylaws (or other similar governing instrument);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) amend the terms of any stock of any class or any other securities (except bank loans) or equity equivalents.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) split, combine or reclassify any shares of its capital stock, declare, set aside or pay any dividend or other distribution (whether in cash, stock or property or any combination thereof) in respect of its capital stock, make any other actual, constructive or deemed distribution in respect of its capital stock or otherwise make any payments to stockholders in their capacity as such, or redeem or otherwise acquire any of its securities; except as set forth herein;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) adopt a plan of complete or partial liquidation, dissolution, merger, consolidation, restructuring, recapitalization or other reorganization of GTRL;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) (i) incur or assume any long-term or short-term debt or issue any debt securities except for borrowings or issuances of letters of credit under existing lines of credit in the ordinary course of business; (ii) assume, guarantee, endorse or otherwise become liable or responsible (whether directly, contingently or otherwise) for the obligations of any other person; (iii) make any loans, advances or capital contributions to, or investments in, any other person; (iv) pledge or otherwise encumber shares of capital stock of GTRL; or (v) mortgage or pledge any of its material assets, tangible or intangible, or create or suffer to exist any material Lien thereupon (other than tax Liens for taxes not yet due);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) except as may be re-quired by law, enter into, adopt, amend or terminate any bonus, profit sharing, compensation, severance, termination, stock option, stock appreciation right, restricted stock, performance unit, stock equivalent, stock purchase agreement, pension, retirement, deferred compensation, employment, severance or other employee benefit agreement, trust, plan, fund or other arrangement for the benefit or welfare of any director, officer or employee in any manner, or increase in any manner the compensation or fringe benefits of any director, officer or employee or pay any benefit not required by any plan and arrangement as in effect as of the date hereof (including, without limitation, the granting of stock appreciation rights or performance units); provided, however, that this paragraph (f) shall not prevent GTRL from (i) entering into employment agreements or severance agreements with employees in the ordinary course of business and consistent with past practice or (ii) increasing annual compensation and/or providing for or amending bonus arrangements for employees for fiscal 2020 in the ordinary course of year-end compensation reviews consistent with past practice and paying bonuses to employees for fiscal 2020 in amounts previously disclosed to TB (to the extent that such compensation increases and new or amended bonus arrangements do not result in a material increase in benefits or compensation expense to GTRL);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) acquire, sell, lease or dispose of any assets in any single transaction or series of related transactions (other than in the ordinary course of business or as a result of the Closing Conditions of this Agreement that have been described in the Agreement);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) except as may be required as a result of a change in law or in generally accepted accounting principles, change any of the accounting principles or practices used by it;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) revalue in any material respect any of its assets including, without limitation, writing down the value of inventory or writing off notes or accounts receivable other than in the ordinary course of business;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) (i) acquire (by merger, consolidation, or acquisition of stock or assets) any corporation, partnership or other business organization or division thereof or any equity interest therein; (ii) enter into any contract or agreement other than in the ordinary course of business consistent with past practice which would be material to GTRL; (iii) authorize any new capital expenditure or expenditures which, individually is in excess of $1,000 or, in the aggregate, are in excess of$5,000; provided, however that none of the foregoing shall limit any capital expenditure required pursuant to existing contracts;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) make any tax election or settle or compromise any income tax liability material to GTRL;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) settle or compromise any pending or threatened suit, action or claim which (i) relates to the transactions contemplated hereby beyond those described as Closing Conditions to this agreement, or (ii) the settlement or compromise of which could have a Material Adverse Effect on GTRL;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(m) commence any material research and development project or terminate any material research and development project that is currently ongoing, in either case, except pursuant to the terms of existing contracts or in the ordinary course of business; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(n) take, or agree in writing or otherwise to take, any of the actions described in Sections 4.1(a) through 4.1(m) or any action which would make any of the representations or warranties of GTRL contained in this Agreement untrue or incorrect.

Section 4.2. <u>Conduct of Business of TB</u>. Except as contemplated by this Agreement or as described in Section 4.2 of the TB Disclosure Schedule during the period from the date hereof to the Effective Time, TB will conduct its operations in the ordinary course of business consistent with past practice and, to the extent consistent therewith, with no less diligence and effort than would be applied in the absence of this Agreement, seek to preserve intact its current business organization, keep available the service of its current officers and employees and preserve its relationships with customers, suppliers and others having business dealings with it to the end that goodwill and ongoing business shall be unimpaired at the Effective Time. Without limiting the generality of the foregoing, except as otherwise expressly provided in this Agreement or as described in Section 4.2 of the TB Disclosure Schedule, prior to the Effective Time, TB will not, without the prior written consent of GTRL:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) amend its Articles of Incorporation or Bylaws (or other similar governing instrument);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) authorize for issuance, issue, sell, deliver or agree or commit to issue, sell or deliver (whether through the issuance or granting of options, warrants, commitments, subscriptions, rights to purchase or otherwise) any stock of any class or any other securities (except bank loans) or equity equivalents (including, without limitation, any stock options or stock appreciation rights;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) split, combine or reclassify any shares of its capital stock, declare, set aside or pay any dividend or other distribution (whether in cash, stock or property or any combination thereof) in respect of its capital stock, make any other actual, constructive or deemed distribution in respect of its capital stock or otherwise make any payments to stockholders in their capacity as such, or redeem or otherwise acquire any of its securities;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) adopt a plan of complete or partial liquidation, dissolution, merger consolidation, restructuring, re-capitalization or other reorganization of TB;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) (i) incur or assume any long-term or short-term debt or issue any debt securities except for borrowings or issuances of letters of credit under existing lines of credit in the ordinary course of business. (ii) assume, guarantee, endorse or otherwise become liable or responsible (whether directly, contingently or otherwise) for the obligations of any other person; (iii) make any loans, advances or capital contributions to or investments in, any other person; (iv) pledge or otherwise encumber shares of capital stock of TB; or (v) mortgage or pledge any of its material assets, tangible or intangible, or create or suffer to exist any material Lien thereupon (other than tax Liens for taxes not yet due);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) except as may be required by law, enter into, adopt, amend or terminate any bonus, profit sharing, compensation, severance, termination, stock option, stock appreciation right, restricted stock, performance unit stock equivalent, stock purchase agreement, pension, retirement, deferred compensation, employment, severance or other employee benefit agreement, trust, plan, fund or other arrangement for the benefit or welfare of any director, officer or employee in any manner, or increase in any manner the compensation or fringe benefits of any director, officer or employee or pay any benefit not required by any plan and arrangement as in effect as of the date hereof (including, without limitation, the granting of stock appreciation rights or performance units); provided, however, that this paragraph (f) shall not prevent TB from (i) entering into employment agreements or severance agreements with employees in the ordinary course of business and consistent with past practice or (ii) increasing annual compensation and/or providing for or amending bonus arrangements for employees for fiscal 2020 in the ordinary course of year--end compensation reviews consistent with past practice and paying bonuses to employees for fiscal 2020 in amounts previously disclosed to GTRL (to the extent that such compensation increases and new or amended bonus arrangements do not result in a material increase in benefits or compensation expense to TB);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(g) acquire, sell, lease or dispose of any assets in any single transaction or series of related transactions other than in the ordinary course of business;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(h) except as may be required as a result of a change in law or in generally accepted accounting principles, change any of the accounting principles or practices used by it;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i) revalue in any material respect any of its assets, including, without limitation, writing down the value of inventory or writing off notes or accounts receivable other than in the ordinary course of business;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(j) (i) acquire (by merger, consolidation, or acquisition of stock or assets) any corporation, partnership, or other business organization or division thereof or any equity interest therein; (ii) enter into any contract or agreement other than in the ordinary course of business consistent with past practice which would be material to TB; (iii) authorize any new capital expenditure or expenditures which, individually, is in excess of $1,000 or, in the aggregate, are in excess of $5,000; provided, however that none of the foregoing shall limit any capital expenditure required pursuant to existing contracts;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(k) make any tax election or settle or compromise any income tax liability material to TB;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(l) settle or compromise any pending or threatened suit, action or claim which (i) relates to the transactions contemplated hereby or (ii) the settlement or compromise of which could have a Material Adverse Effect on TB;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(m) commence any material research and development project or terminate any material research and development project that is currently ongoing, in either case, except pursuant to the terms of existing contracts or except in the ordinary course of business; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(n) take, or agree in writing or otherwise to take, any of the actions described in Sections 4.2(a) through 4.2(m) or any action which would make any of the representations or warranties of TB contained in this Agreement untrue or incorrect.

Section 4.3. <u>Preparation of 8-K</u>. Neither TB or GTRL are required to file Form 8-K reports with the SEC.

Section 4.4. <u>Other Potential Acquirers</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) TB and GTRL, and their respective affiliates, officers, directors, employees, representatives and agents shall immediately cease any existing discussions or negotiations, if any, with any parties conducted heretofore with respect to any Third Party Acquisition.

Section 4.5. <u>Meetings of Stockholders</u>. TB shall take all actions necessary, in accordance with the respective General Corporation Law of its respective state and country, and its respective articles of incorporation and bylaws, to duly call, give notice of, convene and hold a meeting of its stockholders, or receive a written majority consent of its respective stockholders, as promptly as practicable, to consider and vote upon the adoption and approval of this Agreement and the transactions contemplated hereby. The stockholder votes required for the adoption and approval of the transactions contemplated by this Agreement shall be the vote required by the Nevada Revised Statutes (NRS) and its charter and bylaws. TB will, through its Board of Directors, recommend to its stockholders approval of such matters. It is not anticipated that GTRL will require a stockholder meeting for approval of this Agreement.

Section 4.6. <u>FINRA OTC Listing</u>. GTRL currently has any common shares listed for trading on the Over-the-Counter Bulletin Board; Pink Sheets under the symbol "GTRL." As of July 27, 2020 GTRL currently has a "Stop" sign and is considered to be "Dark or Defunct". Since GTRL has not been making material information public, buying or selling a security on the basis of material non-public information is prohibited under Section 10(b) of the Securities Act of 1934 and Rules 10b-5 and 10b5-l thereunder. Parent is required to file the delinquent files listed on Parent Disclosure Schedule **Section 3.4(e)** to become current and reinstate trading

Section 4.7. <u>Access to Information</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Between the date hereof and the Effective Time, GTRL will give TB and its authorized representatives, and TB will give GTRL and its authorized representatives, reasonable access to all employees, plants, offices, warehouses and other facilities and to all books and records of itself and its subsidiaries, will permit the other party to make such inspections as such party may reasonably require and will cause its officers and those of its subsidiaries to furnish the other party with such financial and operating data and other information with respect to the business and properties of itself and its subsidiaries as the other party may from time to time reasonably request.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Between the date hereof and the Effective Time, GTRL shall make available to TB, and TB will make available to GTRL, within twenty five (25) business days after the end of each quarter, quarterly statements prepared by such party (in conformity with its past practices) as of the last day of the period then ended.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Each of the parties hereto will hold and will cause its consultants and advisers to hold in confidence all documents and information furnished to it in connection with the transactions contemplated by this Agreement.

Section 4.8. <u>Additional Agreements, Reasonable Efforts</u>. Subject to the terms and conditions herein provided, each of the parties hereto agrees to use all reasonable efforts to take, or cause to be taken, all action, and to do, or cause to be done, all things reasonably necessary, proper or advisable under applicable laws and regulations to consummate and make effective the transactions contemplated by this Agreement, including, without limitation, (i) cooperating in any filings that may be required under the HSR Act, and any amendments to any thereof; (ii) obtaining consents of all third parties and Governmental Entities necessary, proper or advisable for the consummation of the transactions contemplated by this Agreement; (iii) contesting any legal proceeding relating to the Agreement and (iv) the execution of any additional instruments necessary to consummate the transactions contemplated hereby. Subject to the terms and conditions of this Agreement, TB and GTRL agree to use all reasonable efforts to cause the Effective Time to occur as soon as practicable after the TB and GTRL stockholder votes with respect to the Agreement. In case at any time after the Effective Time any further action is necessary to carry out the purposes of this Agreement, the proper officers and directors of each party hereto shall take all such necessary action.

Section 4.9. <u>Employee Benefits: Stock Option and Employee Purchase Plans</u>. Other than the issuance of restricted common shares of GTRL to TB, as defined in this agreement, no other employee compensation plan exists or has been agreed upon by either GTRL or TB.

Section 4.10. <u>Public Announcements</u>. TB and GTRL will consult with one another before issuing any press release or otherwise making any public statements with respect to the transactions contemplated by this Agreement and shall not issue any such press release or make any such public statement prior to such consultation.

Section 4.11. <u>Indemnification</u>.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) To the extent, if any, not provided by an existing right under one of the parties' directors and officers liability insurance policies, from and after the Effective Time, GTRL shall, to the fullest extent permitted by applicable law, indemnify, defend and hold harmless each person who is now, or has been at any time prior to the date hereof, or who becomes prior to the Effective Time, a director, officer or employee of the parties hereto or any subsidiary thereof (each an "Indemnified Party" and, collectively, the "Indemnified Parties") against all losses, expenses (including reasonable attorneys' fees and expenses), claims, damages or liabilities or, subject to the proviso of the next succeeding sentence, amounts paid in settlement arising out of actions or omissions occurring at or prior to the Effective Time and whether asserted or claimed prior to, at or after the Effective Time) that are in whole or in part (i) based on, or arising out of the fact that such person is or was a director, officer or employee of such party or a subsidiary of such party or (ii) based on, arising out of or pertaining to the transactions contemplated by this Agreement. In the event of any such loss expense, claim, damage or liability (whether or not arising before the Effective Time), (i) GTRL shall pay the reasonable fees and expenses of counsel selected by the Indemnified Parties, which counsel shall be reasonably satisfactory to GTRL, promptly after statements therefor are received and otherwise advance to such Indemnified Party upon request reimbursement of documented expenses reasonably incurred, in either case to the extent not prohibited by the NRS or its certificate of incorporation or bylaws, (ii) GTRL will cooperate in the defense of any such matter and (iii) any determination required to be made with respect to whether an Indemnified Party's conduct complies with the standards set forth under the NRS and GTRL's certificate of incorporation or bylaws shall be made by independent counsel mutually acceptable to GTRL and the Indemnified Party; provided, however, that GTRL shall not be liable for any settlement effected without its written consent (which consent shall not be unreasonably withheld). The Indemnified Parties as a group may retain only one law firm with respect to each related matter except to the extent there is, in the opinion of counsel to an Indemnified Party, under applicable standards of professional conduct, conflict on any significant issue between positions of any two or more Indemnified Parties.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) In the event GTRL or any of its successors or assigns (i) consolidates with or merges into any other person and shall not be the continuing or surviving corporation or entity of such consolidation or merger or (ii) transfers all or substantially all of its properties and assets to any person, then and in either such case, proper provision shall be made so that the successors and assigns of GTRL shall assume the obligations set forth in this Section 4.11.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) The provisions of this Section 4.11 are intended to be for the benefit of, and shall be enforceable by, each Indemnified Party, his or her heirs and his or her representatives.

Section 4.12. <u>Notification of Certain Matters</u>. The parties hereto shall give prompt notice to the other parties, of (i) the occurrence or nonoccurrence of any event the occurrence or nonoccurrence of which would be likely to cause any representation or warranty contained in this Agreement to be untrue or inaccurate in any material respect at or prior to the Effective Time, (ii) any material failure of such party to comply with or satisfy any covenant, condition or agreement to be complied with or satisfied by it hereunder, (iii) any notice of, or other communication relating to, a default or event which, with notice or lapse of time or both, would become a default, received by such party or any of its subsidiaries subsequent to the date of this Agreement and prior to the Effective Time, under any contract or agreement material to the financial condition, properties, businesses or results of operations of such party and its subsidiaries taken as a whole to which such party or any of its subsidiaries is a party or is subject, (iv) any notice or other communication from any third party alleging that the consent of such third party is or may be required in connection with the transactions contemplated by this Agreement, or (v) any material adverse change in their respective financial condition, properties, businesses, results of operations or prospects taken as a whole, other than changes resulting from general economic conditions; provided, however, that the delivery of any notice pursuant to this Section 4.12 shall not cure such breach or non-compliance or limit or otherwise affect the remedies available hereunder to the party receiving such notice.

**ARTICLE 5**

**Conditions to Consummation of the Agreement**

Section 5.1. <u>Conditions to Each Party's Obligations to Effect the Agreement</u>. The respective obligations of each party hereto to effect the Agreement are subject to the satisfaction at or prior to the Effective Time of the following conditions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) this Agreement shall have been approved and adopted by the requisite vote of the stockholders of TB;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) this Agreement shall have been approved and adopted by the Board of Directors of GTRL and TB;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) no statute, rule, regulation, executive order, decree, ruling or injunction shall have been enacted, entered, promulgated or enforced by any United States court or United States governmental authority which prohibits, restrains, enjoins or restricts the consummation of the Agreement;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) any waiting period applicable to the Agreement under the HSR Act shall have terminated or expired, and any other governmental or regulatory notices or approvals required with respect to the transactions contemplated hereby shall have been either filed or received; and

Section 5.2. <u>Conditions to the Obligations of GTRL</u>. The obligation of GTRL to effect the Agreement is subject to the satisfaction at or prior to the Effective Time of the following conditions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the representations of TB contained in this Agreement or in any other document delivered pursuant hereto shall be true and correct (except to the extent that the breach thereof would not have a Material Adverse Effect on TB) at and as of the Effective Time with the same effect as if made at and as of the Effective Time (except to the extent such representations specifically related to an earlier date, in which case such representations shall be true and correct as of such earlier date), and at the Closing TB shall have delivered to GTRL a certificate to that effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) each of the covenants and obligations of TB to be performed at or before the Effective Time pursuant to the terms of this Agreement shall have been duly performed in all material respects at or before the Effective Time and at the Closing TB shall have delivered to GTRL a certificate to that effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) TB shall have obtained the consent or approval of each person whose consent or approval shall be required in order to permit the Agreement as relates to any obligation, right or interest of TB under any loan or credit agreement, note, mortgage, indenture, lease or other agreement or instrument, except those for which failure to obtain such consents and approvals would not, in the reasonable opinion of GTRL, individually or in the aggregate, have a Material Adverse Effect on TB;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) TB shall have obtained the cancellation of all options, warrants, or other agreements relating to the right to receive securities of TB, except as such rights are set forth in the TB schedules as attached hereto; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) there shall have been no events, changes or effects with respect to TB having or which could reasonably be expected to have a Material Adverse Effect on TB.

Section 5.3. <u>Conditions to the Obligations of TB</u>. The respective obligations of TB to effect the transactions contemplated in this Agreement are subject to the satisfaction at or prior to the Effective Time of the following conditions:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) the representations of GTRL contained in this Agreement or in any other document delivered pursuant hereto shall be true and correct (except to the extent that the breach thereof would not have a Material Adverse Effect on GTRL) at and as of the Effective Time with the same effect as if made at and as of the Effective Time (except to the extent such representations specifically related to an earlier date, in which case such representations shall be true and correct as of such earlier date), and at the Closing GTRL shall have delivered to TB a certificate to that effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) each of the covenants and obligations of GTRL to be performed at or before the Effective Time pursuant to the terms of this Agreement shall have been duly performed in all material respects at or before the Effective Time and at the Closing GTRL shall have delivered to TB a certificate to that effect;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) there shall have been no events, changes or effects with respect to GTRL having or which could reasonably be expected to have a Material Adverse Effect on GTRL.

**ARTICLE 6**

**Termination; Amendment; Waiver**

Section 6.1. <u>Termination</u>. This Agreement may be terminated at any time prior to the Effective Time, whether before or after approval and adoption of this Agreement by GTRL or TB's stockholders:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) by mutual written consent of GTRL and TB;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) by TB or GTRL if (i) any court of competent jurisdiction in the United States or other United States Governmental Entity shall have issued a final order, decree or ruling or taken any other final action restraining, enjoining or otherwise prohibiting the transactions contemplated by this Agreement and such order, decree, ruling or other action is or shall have become non-appealable or (ii) the transactions contemplated by this agreement have not been consummated by TB or GTRL; provided, however, that no party may terminate this Agreement pursuant to this clause (ii) if such party's failure to fulfill any of its obligations under this Agreement shall have been the reason that the Effective Time shall not have occurred on or before said date;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) by GTRL if (i) there shall have been a breach of any representation or warranty on the part of TB set forth in this Agreement, or if any representation or warranty of TB shall have become untrue, in either case such that the conditions set forth in Section 5.2(a) would be incapable of being satisfied by 08/08/2020 (or as otherwise extended) and (ii) there shall have been a breach by TB of any of their respective covenants or agreements hereunder having a Material Adverse Effect on TB or materially adversely affecting (or materially delaying) the consummation of the Agreement, and TB, as the case may be, has not cured such breach within twenty (20) business days after notice by GTRL thereof, provided that GTRL has not breached any of its obligations hereunder

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) by TB if (i) there shall have been a breach of any representation or warranty on the part of GTRL set forth in this Agreement, or if any representation or warranty of GTRL shall have become untrue, in either case such that the conditions set forth in Section 5.3(a) would be incapable of being satisfied by 08/08/2020 or agreements hereunder having a Material Adverse Effect on GTRL or materially adversely affecting (or materially delaying) the consummation of the transactions contemplated in this Agreement, and GTRL, as the case may be, has not cured such breach within twenty (20) business days after notice by TB thereof, provided that TB has not breached any of its obligations hereunder, (iii) the GTRL Board shall have withdrawn, modified or changed its approval or recommendation of this Agreement or shall have failed to call, give notice of, convene or hold a stockholders' meeting to vote upon the **transactions contemplated** in this Agreement, or shall have adopted any resolution to effect any of the foregoing, or (iv) TB shall have failed to obtain the requisite vote of its stockholders.

Section 6.2. <u>Effect of Termination</u>. In the event of the termination and abandonment of this Agreement pursuant to Section 6.1, this Agreement shall forthwith become void and have no effect, without any liability on the part of any party hereto or its affiliates, directors, officers or stockholders, other than the provisions of this Section 6.2 and Sections 4.7(c) and 6.3 hereof. Nothing contained in this Section 6.2 shall relieve any party from liability for any breach of this Agreement.

Section 6.3. <u>Fees and Expenses</u>. Each party shall bear its own expenses in connection with this Agreement and the transactions contemplated hereby.

Section 6.4. <u>Amendment</u>. This Agreement may be amended by action taken by GTRL and TB at any time before or after approval of the Agreement by the stockholders of TB (if required by applicable law) but, after any such approval, no amendment shall be made which requires the approval of such stockholders under applicable law without such approval. This Agreement may not be amended except by an instrument in writing signed on behalf of the parties hereto.

Section 6.5. <u>Extension; Waiver</u>. At any time prior to the Effective Time, each party hereto may (i) extend the time for the performance of any of the obligations or other acts of any other party, (ii) waive any inaccuracies in the representations and warranties of any other party contained herein or in any document, certificate or writing delivered pursuant hereto or (iii) waive compliance by any other party with any of the agreements or conditions contained herein. Any agreement on the part of any party hereto to any such extension or waiver shall be valid only if set forth in an instrument in writing signed on behalf of such party. The failure of any party hereto to assert any of its rights hereunder shall not constitute a waiver of such rights.

**ARTICLE 7**

**Miscellaneous**

Section 7.1. <u>Nonsurvival of Representations and Warranties</u>. The representations and warranties made herein shall not survive beyond the Effective Time or a termination of this Agreement. This Section 7.1 shall not limit any covenant or agreement of the parties hereto which by its terms requires performance after the Effective Time.

Section 7.2. <u>Entire Agreement; Assignment</u>. This Agreement (a) constitutes the entire agreement between the parties hereto with respect to the subject matter hereof and supersedes all other prior agreements and understandings both written and oral, between the parties with respect to the subject matter hereof and (b) shall not be assigned by operation of law or otherwise.

Section 7.3. <u>Validity</u>. If any provision of this Agreement, or the application thereof to any person or circumstance, is held invalid or unenforceable, the remainder of this Agreement, and the application of such provision to other persons or circumstances, shall not be affected thereby, and to such end, the provisions of this Agreement are agreed to be severable.

Section 7.4. <u>Notices</u>. All notices, requests, claims, demands and other communications hereunder shall be in writing and shall be given (and shall be deemed to have been duly given upon receipt) by delivery in person, by facsimile, email or by registered or certified mail (postage prepaid, return receipt requested), to each other party as follows:

If to **Get Real USA, Inc.**

Get Real USA, Inc.

Aslo Taylor

38276 Pine Creek Place

Murrieta, CA 92562

with a copy to:

Jacko Law Group, P.C.

Jennifer Trowbridge, Esq.

1350 Columbia Street

Suite 300

San Diego, California 92101

<u>Jennifer.trowbridge@jackolg.com</u>

If to **Tu Beneficios SA DE CV**

Tu BenEficios SA DE CV

Cesar Andres Miranda Valadez

Calle Dr. Carrasco Soria 9003, Fracc.

Chapultepec Doctores, Tijuana, BC, Mexico

<u>cemiran@gmail.com</u>

or to such other address as the person to whom notice is given may have previously furnished to the others in writing in the manner set forth above.

Section 7.5. <u>Governing Law</u>. This Agreement shall be governed by and construed in accordance with the laws of the State of Nevada, without regard to the principles of conflicts of law thereof.

Section 7.6. <u>Descriptive Headings</u>. The descriptive headings herein are inserted for convenience of reference only and are not intended to be part of or to affect the meaning or interpretation of this Agreement.

Section 7.7. <u>Parties in Interest</u>. This Agreement shall be binding upon and inure solely to the benefit of each party hereto and its successors and permitted assigns, and except as provided in Sections 4.9 and 4.11, nothing in this Agreement, express or implied, is intended to or shall confer upon any other person any rights, benefits or remedies of any nature whatsoever under or by reason of this Agreement.

Section 7.8. <u>Certain Definitions</u>. For the purposes of this Agreement, the term:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) "affiliate" means (except as otherwise provided in Sections 2.19, 3.19 and 4.13) a person that directly or indirectly, through one or more intermediaries, controls, is controlled by, or is under common control with, the first mentioned person;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) "business day" means any day other than a day on which Nasdaq is closed;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) "capital stock" means common stock, preferred stock, partnership interests, limited liability company interests or other ownership interests entitling the holder thereof to vote with respect to matters involving the issuer thereof;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) "knowledge" or "known" means, with respect to any matter in question, if an executive officer of GTRL or its subsidiaries, or TB, as the case may be, has actual knowledge of such matter;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e) "person" means an individual, corporation, partnership, limited liability company, association, trust, unincorporated organization or other legal entity; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f) "subsidiary" or "subsidiaries" of GTRL, TB or any other person, means any corporation, partnership, limited liability company, association, trust, unincorporated association or other legal entity of which GTRL, TB or any such other person, as the case may be (either alone or through or together with any other subsidiary), owns, directly or indirectly, 50% or more of the capital stock, the holders of which are generally entitled to vote for the election of the board of directors or other governing body of such corporation or other legal entity.

Section 7.9. <u>Personal Liability</u>. This Agreement shall not create or be deemed to create or permit any personal liability or obligation on the part of any direct or indirect stockholder of GTRL, TB or any officer, director, employee, agent, representative or investor of any party hereto.

Section 7.10. <u>Specific Performance</u>. The parties hereby acknowledge and agree that the failure of any party to perform its agreements and covenants hereunder, including its failure to take all actions as are necessary on its part to the consummation of the transactions contemplated by this Agreement, will cause irreparable injury to the other parties for which damages, even if available, will not be an adequate remedy. Accordingly, each party hereby consents to the issuance of injunctive relief by any court of competent jurisdiction to compel performance of such party's obligations and to the granting by any court of the remedy of specific performance of its obligations hereunder; provided, however, that if a party hereto is entitled to receive any payment or reimbursement of expenses pursuant to Sections 6.3(a), (b) or (c), it shall not be entitled to specific performance to compel the consummation of the transactions contemplated by this Agreement.

Section 7.11. <u>Counterparts</u>. This Agreement may be executed in one or more counterparts, each of which shall be deemed to be an original, but all of which shall constitute one and the same agreement.

Section 7.12. <u>Conflict Waiver</u>. Each Party has been given the opportunity to consult with their own legal counsel relating to this Agreement.

**[REST OF PAGE LEFT BLANK INTENTIONALLY<br> SIGNATURE PAGE TO FOLLOW]**

**SIGNATURE PAGE**

In Witness Whereof, each of the parties has caused this Agreement to be duly executed on its behalf as of the day and year first above written.

**TB:**

Tu Beneficios SA DE CV

a Mexican corporation

---

| | |
|:---|:---|
| By: | /s/ Cesar Andres Miranda Valadez |
|  | Cesar Andres Miranda Valadez |
|  | President |

---

**GTRL:**

Get Real USA, Inc.

a Nevada corporation

---

| | | |
|:---|:---|:---|
| By: | /s/ Aslo Taylor | 8/8/20 |
|  | Aslo Taylor | Aslo Taylor |
|  | President | President |

---

GTRL DISCLOSURE SCHEDULE

---

| | |
|:---|:---|
| Schedule 2.1 Organization | See Amended Articles/Bylaws/Minutes |
| Schedule 2.2(c) Subsidiary | Taylor Group Corporation |
| Schedule 2.6 Consents & Approvals | None Required |
| Schedule 2.7 No Default | Not Applicable |
| Schedule 2.8 No Undisclosed Liability | Weintraub Law Group, PC. approximately $35,000; Murray Goldberg approximately $1, 5000 |
| Schedule 2.9 Litigation | None Exist |
| Schedule 2.10 Compliance with Applicable Law | Not Applicable |
| Schedule 2.11 Employee Benefit Plans | Section 2.11(a) Not Applicable – None Exist |
|  | Section 2.11(b) No Benefit Plans Exist |
|  | Section 2.11(c) No Options Exist |
|  | Section 2.11(d) No Agreements Exist |
| Schedule 2.12 Environmental Laws/ Regulations | Not Applicable |
| Schedule 2.13 Tax Matters | State and Federal Tax filings have not been prepared and or filed for 2017, 2018 or 2019. |
| Schedule 2.14 Title to Property | None Exist |
| Schedule 2.15 Intellectual Property | None Exist |
| Schedule 2.16 Insurance | None Exist |
| Schedule 2.17 Vote Required | See Majority Consent of Stockholders Directors Approval |
| Schedule 2.18 Tax Treatment | Not Applicable |
| Schedule 2.19 Affiliates | Also Taylor: President, Secretary Treasurer and Director |
| Schedule 2.20 Certain Business Practices | None Exist |
| Schedule 2.21 Insider Interest | None Exist |
| Schedule 2.22 Opinion of Financial Adviser | Waived – None Exist |
| Schedule 2.23 Broker | None Exist |
| Schedule 4.1 Conduct of Business | See Amended & Restated Articles |

---

TB DISCLOSURE SCHEDULE

---

| | |
|:---|:---|
| Schedule 3.2(b) Subsidiary Stock | None Exist |
| Schedule 3.2(c) Capital Stock Rights | None Exist other than as in Articles |
| Schedule 3.2(d) Securities conversions | None Exist |
| Schedule 3.2(f) Subsidiaries | None Exist |
| Schedule 3.6 Consents & Approvals | None Required other than Stockholders |
| Schedule 3.7 No Default | Not Applicable |
| Schedule 3.8 No Undisclosed Liability | None Exist |
| Schedule 3.9 Litigation | None Exist |
| Schedule 3.10 Compliance with Applicable Law | Not Applicable |
| Schedule 3.11 Employee Benefit Plans | Section 3.11(c) No Options Exist |
|  | Section 3.11(e) No Agreements Exist |
| Schedule 3.12 Environmental Laws/ Regulations | Not Applicable |
| Schedule 3.13 Tax Matters | None Exist |
| Schedule 3.14 Title to Property | None Exist |
| Schedule 3. l 5(b) Intellectual Property | None Exist |
| Schedule 3.16 Insurance | None Exist |
| Schedule 3.17 Vote Required | See Majority Consent of Stockholders |
| Schedule 3.18 Tax Treatment | Not Applicable |
| Schedule 3.19 Affiliates | President: Cesar Andres Miranda Valadez Secretary: Daniel Eduardo Helguera Moren Treasurer: Dayana Ramos Fernandez |
| Schedule 3.20 Certain Business Practices | None Exist |
| Schedule 3.21 Insider Interest | None Exist |
| Schedule 3.22 Opinion of Financial Adviser | Waived – None Exist |
| Schedule 2.23 Broker | None Exist |
| Schedule 4.2 Conduct of Business | See Amended & Restated Articles |

---

## Ex1A-6

**Exhibit 6.2**

![](ex6-2_001.jpg)

![](ex6-2_002.jpg)

![](ex6-2_003.jpg)

![](ex6-2_004.jpg)

![](ex6-2_005.jpg)

## Ex1A-6

**Exhibit 6.3**

![](ex6-3_001.jpg)

![](ex6-3_002.jpg)

![](ex6-3_003.jpg)

![](ex6-3_004.jpg)

![](ex6-3_005.jpg)

![](ex6-3_006.jpg)

## Ex1A-12

**EXHIBIT 12.1**

**BARNETT & LINN**

**ATTORNEYS AT LAW**

60 Kavenish Drive ● Rancho Mirage, CA 92270

*www.barnettandlinn.com*

---

| | |
|:---|:---|
| **WILLIAM B. BARNETT** | TELEPHONE: 442-274-7571 |
| *Attorney/Principal* | wbarnett@wbarnettlaw.com |

---

February 24, 2023

Board of Directors

Get Real USA, Inc.

38276 Pine Creek Place

Murrieta, CA 92562

Re: <u>Offering Statement on Form 1-A</u>

Ladies and Gentlemen:

We have been requested by Get Real USA, Inc., a Nevada corporation, (the "Company") to render an opinion as to the legality of up to 100,000,000 shares of the Company's common stock, $0.0001 par value per share (the "Shares"), to be offered and distributed by the Company pursuant to the Regulation A exemption from registration pursuant to an offering circular filed under the Securities Act of 1933, as amended, by the Company with the U.S. Securities and Exchange Commission (the "SEC") on Form 1-A, for the purpose of qualifying the offer and sale of the Shares ("Offering Statement").

In connection with this opinion, we have examined the Offering Statement, the Company's Articles of Incorporation and Bylaws (each as amended to date), copies of the records of corporate proceedings of the Company and such other documents as we have deemed necessary to enable us to render the opinion hereinafter expressed.

For purposes of this opinion, we have assumed the authenticity of all documents submitted to us as originals, the conformity to the originals of all documents submitted to us as copies and the authenticity of the originals of all documents submitted to us as copies. We have also assumed the legal capacity of all natural persons, the genuineness of the signatures of persons signing all documents in connection with which this opinion is rendered, the authority of such persons signing on behalf of the parties thereto other than the Company and the due authorization, execution and delivery of all documents by the parties thereto other than the Company. We have not independently established or verified any facts relevant to the opinions expressed herein, but have relied upon statements and representations of officers and other representatives of the Company and others.

Based upon and subject to the foregoing qualifications, assumptions and limitations and the further limitations set forth below, we are of the opinion that the 100,000,000 Shares being offered by the Company, when, as and if issued and delivered by the Company against payment therefore at a price within a range of $0.05 to $0.10 per share, as described in the Offering Statement, will be legally issued, fully paid and non-assessable.

No opinion is being rendered hereby with respect to the truth and accuracy, or completeness of the Offering Statement or any portion thereof.

Our opinions expressed above are subject to the qualification that we express no opinion as to the applicability of, compliance with, or effect of any laws except the Nevada Revised Statutes (including the statutory provisions and reported judicial decisions interpreting the foregoing) as of the date hereof..

We hereby consent to the use of this opinion as an exhibit to the Offering Statement and to the reference to our name under the caption "Legal Matters" in the Offering Statement and in the offering circular included in the Offering Statement. We confirm that, as of the date hereof, we own no shares of the Company's common stock, nor any other securities of the Company.

---

| |
|:---|
| Sincerely, |
| */s/ Barnett & Linn* |
| BARNETT & LINN |

---

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## FORM 1-A

### REGULATION A OFFERING STATEMENT
### UNDER THE SECURITIES ACT OF 1933

### Item 1. Issuer Information

**Exact name of issuer:** Get Real USA, Inc.

**Jurisdiction of Incorporation/Organization:** NV

**Year of Incorporation:** 1995

**CIK:** 0001762546

**I.R.S. Employer Identification Number:** 90-1101500

**Primary Standard Industrial Classification Code:** 6411

**Total number of full-time employees:** 2

**Total number of part-time employees:** 0

**Address of Principal Executive Offices:** 38276 Pine Creek Place., —, Murrieta, CA 92562

**Company Phone:** 760-215-9769

**Person to contact:** Aslo Taylor

### Financial Statements

**Balance Sheet Information**

| Metric                                   | Amount      |
|:---|:---|
| Cash and Cash Equivalents                | $2751.00    |
| Investment Securities                    | $0.00       |
| Accounts and Notes Receivable            | $252536.00  |
| Property, Plant and Equipment (PP&E)     | $74964.00   |
| Total Assets                             | $330252.00  |
| Accounts Payable and Accrued Liabilities | $540446.00  |
| Long-Term Debt                           | $0.00       |
| Total Liabilities                        | $540446.00  |
| Total Stockholders' Equity               | $-210194.00 |
| Total Liabilities and Equity             | $330252.00  |

**Statement of Comprehensive Income Information**

| Metric                                    | Amount      |
|:---|:---|
| Total Revenues                            | $55287.00   |
| Costs and Expenses Applicable to Revenues | $19749.00   |
| Depreciation and Amortization             | $0.00       |
| Net Income                                | $-153006.00 |
| Earnings Per Share - Basic                | -0.01       |
| Earnings Per Share - Diluted              | -0.01       |

**Auditor Information**

| Metric          | Amount   |
|:---|:---|
| Name of Auditor | n/a      |

### Outstanding Securities

| Class                |   Outstanding | CUSIP     | Publicly Traded         |
|:---|---:|:---|:---|
| Common               |      30387209 | 37426X204 | OTCMarkets Pink Current |
| Class B and Series A |        900000 | 000000000 | n/a                     |
| Convertible notes    |            43 | 000000000 | n/a                     |

### Item 2. Issuer Eligibility
- [x] The issuer certifies that all of the statements in this part are true.

### Item 3. Application of Rule 262
- [x] The issuer certifies that it is not disqualified and has not been involved in any disqualifying event.

### Item 4. Summary Information Regarding the Offering

**Tier:** Tier1

**Financial Statement Status:** Unaudited

**Type of Securities Offered:** Equity (common or preferred stock)

**Is this a delayed or continuous offering?** Yes

**Was or is the offering to take place within one year after qualification?** No

**Was or is the offering to commence within two days after qualification?** No

**Is this a best efforts offering?** Yes

**Was there any solicitation of interest?** No

**Are there any resale securities by affiliates of the issuer?** No

**Offering Amounts**

| Description                                                     | Amount      |
|:---|:---|
| Number of securities offered                                    | 100000000   |
| Number of securities outstanding                                | 30387209    |
| Price per security                                              | $0.05       |
| Issuer's aggregate offering price                               | $5000000.00 |
| Aggregate offering price of securities held by security holders | $0.00       |
| Aggregate price of securities offered concurrently              | $0.00       |
| Total aggregate offering price                                  | $5000000.00 |

**Anticipated Fees**

| Service Provider   | Name              | Fees      |
|:---|:---|:---|
| Auditor            | MCE Advisors, LLC | $10000.00 |
| Legal              | Barnett & Linn    | $10000.00 |
| Promoters          |  |  |

**Estimated Net Proceeds to the Issuer:** $4900000.00

### Item 5. Jurisdictions in Which Securities are to be Offered

- All States and Territories