EX-99.3 5 dex993.txt MONTHLY OPERATING REPORT 11/04/01 TO 12/01/01 Exhibit 99.3 UNITED STATES BANKRUPTCY COURT FOR DISTRICT OF DELAWARE In re Zany Brainy, Inc. Case No. 01-1749 ----------------- ------- Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) MONTHLY OPERATING REPORT File with Court and submit copy to United States Trustee within 20 days after end of month Submit copy of report to any official committee appointed in the case.

* COMPENSATION TO SOLE PROPRIETORS FOR SERVICES RENDERED TO BANKRUPTCY ESTATE THE FOLLOWING SECTION MUST BE COMPLETED DISBURSEMENTS FOR CALCULATING U.S. TRUSTEE QUARTERLY FEES: (FROM CURRENT MONTH ACTUAL COLUMN) TOTAL DISBURSEMENTS LESS: TRANSFERS TO DEBTOR IN POSSESSION ACCOUNTS PLUS: ESTATE DISBURSEMENTS MADE BY OUTSIDE SOURCES (i.e. from escrow accounts) TOTAL DISBURSEMENTS FOR CALCULATING U.S. TRUSTEE QUARTERLY FEES In re Zany Brainy, Inc. Case No. 01-1749 ----------------- ------- Debtor Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) BANK RECONCILIATIONS Continuation Sheet for MOR-1 A bank reconciliation must be included for each bank account. The debtor's bank reconciliation may be substituted for this page.

OTHER FORM MOR-1 (CON'T) (9/99) In re Zany Brainy, Inc. Case No. 01-1749 ----------------- ------- Debtor Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) STATEMENT OF OPERATIONS (Income Statement) (000s) The Statement of Operations is to be prepared on an accrual basis. The accrual basis of accounting recognizes revenue when it is realized and expenses when they are incurred, regardless of when cash is actually received or paid.

*"Insider" is defined in 11 U.S.C. Section 101(31). FORM MOR-2 (9/99) In re Zany Brainy, Inc. Case No. 01-1749 ----------------- Debtor Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) STATEMENT OF OPERATIONS - continuation sheet (000s) Cumulative BREAKDOWN OF "OTHER" CATEGORY Month Filing to Date Other Costs Accounting Fees - $ 210.8 Armored Car Fees - 153.6 Bank Service Charges - 172.4 Budget Contingency - 5.2 Company Meetings and Functions - 41.0 Conferences & Conventions - 26.4 Consulting Fees - 52.0 Credit Card Fees - 1,163.1 Employee Relocation - 24.6 Freight/Postage/Shipping - 1,614.1 Inventory Fees - 119.7 Inventory Adjustments - 14,432.8 Legal Fees - 37.2 Miscellaneous 1.1 1,567.8 Other - 65.6 Other Professional Fees - 60.4 Payroll Processing Fees - 79.2 Recruiting - 71.7 Temporary Services - 86.9 Unicap Adjustment/Other - (92.5) Training - 4.2 ----------------- ----------------- $ 1.10 $ 19,896.1 ================= ================= Other Operational Expenses Bankruptcy Services $ 0.0 $ 0.0 Stock Transfer Agent $ 0.0 $ 0.0 Legal Notice Publication $ 0.0 $ 0.0 ----------------- ----------------- $ 0.0 $ 0.0 ================= ================= Other Income None Other Expenses Royalty Expense - $ 3,549.8 ----------------- ----------------- - $ 3,549.8 ================= ================= Other Reorganization Expenses Bankruptcy Services, LLC - ----------------- ----------------- - ================= Reorganization Items - Interest Earned on Accumulated Cash from Chapter 11: Interest earned on cash accumulated during the chapter 11 case, which would not have been earned but for the bankruptcy proceeding, should be reported as a reorganization item. FORM MOR-2 (CON'T) (9/99) In re Zany Brainy, Inc. Case No. 01-1749 ----------------- ------- Debtor Reporting Period: Fiscal November, 2001(November 4, 2001 to December 1, 2001) BALANCE SHEET (000s) The Balance Sheet is to be completed on an accrual basis only. Pre-petition liabilities must be classified separately from postpetition obligations.

*"Insider" is defined in 11 U.S.C. Section 101(31). FORM MOR-3 (9/99) In re Zany Brainy, Inc. Case No. 01-1749 ----------------- ------- Debtor Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) BALANCE SHEET - continuation sheet (000s)

Restricted Cash: cash that is restricted for a specific use and not available to fund operations. Typically, restricted cash is segregated into a separate account, such as an escrow account. FORM MOR-3 (CON'T) (9/99) In re Zany Brainy, Inc. Case No. 01-1749 ----------------- ------- Debtor Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) STATUS OF POSTPETITION TAXES (000s) The beginning tax liability should be the ending liability from the prior month or, if this is the first report, the amount should be zero. Attach photocopies of IRS Form 6123 or payment receipt to verify payment or deposit of federal payroll taxes. Attach photocopies of any tax returns filed during the reporting period.

SUMMARY OF UNPAID POSTPETITION DEBTS (in 000s) Attach aged listing of accounts payable.

Explain how and when the Debtor intends to pay any past-due postpetition debts. *"Insider" is defined in 11 U.S.C. Section 101(31). FORM MOR-4 (9/99) In re Zany Brainy, Inc. Case No. 01-1749 ----------------- ------- Debtor Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) ACCOUNTS RECEIVABLE RECONCILIATION AND AGING (in 000s) A/R were purchased by The Right Start during the period

DEBTOR QUESTIONNAIRE

FORM MOR-5 (9/99) Zany Brainy, Inc., et al Case # 01-1744 - #01-1749 Schedule of Disbursements November, 2001 Checks ------ Date Check # Amount Payee ---- ------- ------ ----- 11/07/01 1018 $ 40.00 State of NJ 11/07/01 1019 $42,244.00 State of Tennessee 11/11/01 1020 $ 614.79 Comp USA 11/13/01 1021 $ 76.49 Staples 11/16/01 1022 $ 1,100.00 Olympic Signs Wire Transfers -------------- Date Amount Payee ---- ------ ----- None ----------- Total All Disbursements $44,075.28 =========== UNITED STATES BANKRUPTCY COURT FOR DISTRICT OF DELWARE In re Children's Product, Inc. Case No. 01-1747 ------------------------ Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) MONTHLY OPERATING REPORT File with Court and submit copy to United States Trustee within 20 days after end of month Submit copy of report to any official committee appointed in the case.

OTHER FORM MOR-1 (CON'T) (9/99) In re Children's Product, Inc. Case No. 01-1747 ------------------------ -------- Debtor Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) STATEMENT OF OPERATIONS (Income Statement) (000s) The Statement of Operations is to be prepared on an accrual basis. The accrual basis of accounting recognizes revenue when it is realized and expenses when they are incurred, regardless of when cash is actually received or paid.

*"Insider" is defined in 11 U.S.C. Section 101(31). FORM MOR-2 (9/99) In re Children's Product, Inc. Case No. 01-1747 ------------------------ -------- Debtor Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) BALANCE SHEET (000s) The Balance Sheet is to be completed on an accrual basis only. Pre-petition liabilities must be classified separately from postpetition obligations.

FORM MOR-3 *"Insider" is defined in 11 U.S.C. Section 101(31). (9/99) UNITED STATES BANKRUPTCY COURT FOR DISTRICT OF DELAWARE In re Children's Development, Inc. Case No. 01-1748 ---------------------------- ------- Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) MONTHLY OPERATING REPORT File with Court and submit copy to United States Trustee within 20 days after end of month Submit copy of report to any official committee appointed in the case.

I declare under penalty of perjury (28 U.S.C. Section 1746) that this report and the attached documents are true and correct to the best of my knowledge and belief. _______________________________________ Signature of Debtor Date _______________________________________ Signature of Joint Debtor Date --------------------------------------- Signature of Authorized Individual* Date John Reilly President ----------- --------- Printed Name of Authorized Individual Title of Authorized Individual *Authorized individual must be an officer, director or shareholder if debtor is a corporation; a partner if debtor is a partnership; a manager or member if debtor is a limited liability company. FORM MOR (9/99) In re Children's Development, Inc. Case No. 01-1748 ---------------------------- ------- Debtor Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) BANK RECONCILIATIONS Continuation Sheet for MOR-1 A bank reconciliation must be included for each bank account. The debtor's bank reconciliation may be substituted for this page. Operating Payroll Tax Other # # # # BALANCE PER BOOKS BANK BALANCE (+) DEPOSITS IN TRANSIT (ATTACH LIST) (-) OUTSTANDING CHECKS (ATTACH LIST) SEE RECONCILIATIONS ATTACHED. OTHER (ATTACH EXPLANATION) ADJUSTED BANK BALANCE * * Adjusted bank balance must equal balance per books DEPOSITS IN TRANSIT Date Amount Date Amount Date Amount Date Amount ------------------------------------------------------------------------------- In connection with Transaction, substabtially all of the assets, including cash, was transferred to The Right Start, Inc. on September 6, 2001 ------------------------------------------------------------------------------- CHECKS OUTSTANDING Ck. # Amount Ch. # Amount Ck. # Amount Ck. # Amount OTHER FORM MOR-1 (CON'T) (9/99) In re Children's Development, Inc. Case No. 01-1748 ---------------------------- ------- Debtor Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) STATEMENT OF OPERATIONS (Income Statement) (000s) The Statement of Operations is to be prepared on an accrual basis. The accrual basis of accounting recognizes revenue when it is realized and expenses when they are incurred, regardless of when cash is actually received or paid.

*"Insider" is defined in 11 U.S.C. Section 101(31). FORM MOR-2 (9/99) In re Children's Development, Inc. ---------------------------- Debtor Case No. 01-1748 ------- Reporting Period: Fiscal November, 2001 --------------------- (November 4, 2001 to December 1, 2001) -------------------------------------- BALANCE SHEET (000s) The Balance Sheet is to be completed on an accrual basis only. Pre-petition liabilities must be classified separately from postpetition obligations.

*"Insider" is defined in 11 U.S.C. Section 101(31). FORM MOR-3 (9/99) UNITED STATES BANKRUPTCY COURT FOR DISTRICT OF DELAWARE In re Noodle Kidoodle d/b/a Zany Brainy, Inc. Case No. 01-1744 --------------------------------------- ------- Reporting Period: Fiscal November, 2001 (November 4, 2001 to December 1, 2001) MONTHLY OPERATING REPORT File with Court and submit copy to United States Trustee within 20 days after end of month Submit copy of report to any official committee appointed in the case.

ZANY BRAINY INC 8-K