Filing Compare · Halberd Corp

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

x☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934~~. For the quarterly period ended April 30, 2009~~

orFor the quarterly period ended April 30, 2022

¨☐ TRANSITION REPORT ~~PURSUANT~~UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 ~~For the transition period from to~~

Commission file number: ~~333~~000-~~157958~~8731

~~Halberd Corporation~~HALBERD CORPORATION (Exact name of registrant as specified in its charter)

(Exact name of registrant as specified in its charter)

Colorado

87-3538414

(State or other jurisdiction

of incorporation or organization)

(I.R.S. Employer

Identification No.)

Nevada	26-4346918
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification Number)

P.O. Box 25

~~10755 Vernon~~Jackson ~~Avenue~~Center, Pennsylvania 16133

~~Huntington Woods,~~(Address MIof ~~48070~~principal executive offices) (zip code)

(~~Address of Principal Executive Offices~~814) 786-8849

(~~Zip Code~~Registrant’s telephone number, including area code)

~~248-530-0270~~Securities registered pursuant to Section 12(b) of the Act:

Title of each class Trading Symbol(~~Registrant’~~s) ~~Telephone~~Name ~~Number including~~of ~~area~~each ~~code)~~exchange on which registered Common HALB N/A

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

~~Yes~~Indicate xby check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes ☒ No ¨☐

Indicate by check mark whether the registrant ~~has~~is ~~submitted~~a ~~electronically~~large ~~and~~accelerated ~~posted~~filer, ~~on its~~an ~~corporate~~accelerated ~~Web site~~filer, ifa ~~any~~non-accelerated filer, ~~every~~a ~~Interactive~~smaller ~~Data~~reporting ~~File~~company, ~~required~~or toan ~~be submitted~~emerging ~~and~~growth ~~posted~~company. ~~pursuant~~See todefinitions ~~Rule 405~~ of ~~Regulation~~“large ~~S-T~~accelerated ~~(§232.405~~filer,” of“accelerated ~~this chapter)~~filer,” ~~during~~“smaller ~~the~~reporting ~~preceding~~company,” 12and ~~months~~“emerging ~~(or~~growth ~~for~~company” ~~such~~in ~~shorter~~Rule ~~period~~12b-2 ~~that~~of the ~~registrant~~ ~~was~~Exchange ~~required to submit and post such files)~~Act.

~~Yes o No~~Large oaccelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☒ Smaller reporting company ☒ Emerging growth company ☐

~~Indicate~~ If an emerging growth company, indicate by check mark ~~whether~~if the registrant ishas aelected ~~large~~not ~~accelerated~~to ~~filer,~~use ~~an accelerated~~the ~~filer,~~extended atransition ~~non-accelerated~~period ~~filer,~~for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) ~~smaller~~of ~~reporting company~~the Exchange Act. ☐

~~Large~~Indicate ~~accelerated~~by ~~filer~~check ¨mark ~~Accelerated~~whether ~~filer~~the ¨registrant ~~Non-accelerated~~is ~~filer~~a ¨shell ~~Smaller reporting~~ company x (Doas ~~not~~defined ~~check~~in ifRule a12b-2 ~~smaller~~of ~~reporting~~the ~~company~~Exchange Act). Yes ☐ No ☒

~~Indicate by~~As ~~check~~of ~~mark~~August ~~whether~~16, ~~the~~2022, ~~registrant~~there iswere a515,874,842 ~~shell~~shares ~~company (as defined in Rule 12b-2~~ of ~~the~~registrant’s ~~Exchange~~common ~~Act).~~stock ~~Yes ¨ No x~~outstanding.

The number of shares outstanding of the Registrant’s common stock as of June 19, 2009 was 26,058,000 shares of common stock.

HALBERD CORPORATION

FORM 10-Q

April 30, 2009

TABLE OF CONTENTS

PART I— INTERIM FINANCIAL INFORMATION
		Page
Item 1.	Interim Consolidated Financial Statements
PART I. FINANCIAL INFORMATION
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations
ITEM 1.	Financial Statements (Unaudited)	F-1
Item 3.	Quantitative and Qualitative Disclosures About Market Risk
	Balance Sheets as of April 30, 2022 and July 31, 2021	F-1
Item 4T.	Controls and Procedures
	Statements of Operations for the Three and Nine Months Ended April 30, 2022 and 2021	F-2
PART II— OTHER INFORMATION
	Statements of Changes in Shareholders Equity for the Three and Nine Months Ended April 30, 2022 and 2021	F-3
Item 1.	Legal Proceedings
	Statements of Cash Flows for the Nine Months Ended April 30, 2022 and 2021	F-4
Item 1A.	Risk Factors
	Notes for the Financial Statements	F-5-F-12
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds
ITEM 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	3
Item 3.	Defaults Upon Senior Securities
ITEM 3.	Quantitative and Qualitative Disclosures about Market Risk	10
Item 4.	Submission of Matters to a Vote of Security Holders
ITEM 4.	Controls and Procedures	10
Item 5.	Other Information
PART II. OTHER INFORMATION
Item 6.	Exhibits
ITEM 1.	Legal Proceedings	12
SIGNATURES
ITEM 1A.	Risk Factors	12
ITEM 2.	Unregistered Sales of Equity Securities and Use of Proceeds	12
ITEM 3.	Defaults Upon Senior Securities	12
ITEM 4.	Mine Safety Disclosures	12
ITEM 5.	Other Information	12
ITEM 6.	Exhibits	13
SIGNATURES		14

~~PART 1~~2 –Table ~~INTERIM~~of ~~FINANCIAL INFORMATION~~Contents

~~HALBERD~~PART ~~CORPORATION~~I ~~AND~~– ~~SUBSIDIARY (a development stage company) Huntington Woods, Michigan INTERIM CONSOLIDATED~~ FINANCIAL ~~STATEMENTS For the Three and Nine Months Ended April 30, 2009 and April 30, 2008 and August 2, 2007 (date of inception) to April 30, 2009~~INFORMATION

~~HALBERD CORPORATION~~ITEM ~~AND~~1. FINANCIAL STATEMENTS

SUBSIDIARY

HALBERD CORPORATION
CONDENSED CONSOLIDATED BALANCE SHEETS

	April 30,			July 31,
	2022			2021
ASSETS	(Unaudited)

Current assets:
Cash	$	8,162		$	40,321
Prepaid expense		5,410			21,750
Total current assets		13,572			62,071

Fixed assets, net		4,819			1,281

Total assets	$	18,391		$	63,352

LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

Current liabilities:
Accounts payable	$	267,813		$	177,010
Accrued expenses		9,717			5,300
Convertible judgments payable		206,934			216,400
Total current liabilities		484,464			398,710

Long term liabilities:
Note payable, SBA loan		150,000			150,000

Total liabilities		634,464			548,710

Commitments and contingencies		-			-

Stockholders' equity (deficit):
Preferred stock, $0.0001 par value, 25,000,000 shares authorized, 10,000,000 shares issued and outstanding		1,000			1,000
Common stock, $0.0001 par value, 800,000,000 shares authorized, 513,650,338 and 511,621,968 shares issued and outstanding at April 30, 2022 and July 31, 2021, respectively		51,365			51,162
Additional paid in capital		5,516,115			4,282,530
Accumulated deficit		(6,184,553	)		(4,820,050	)
Total stockholders' equity (deficit)		(616,073	)		(485,358	)

Total liabilities and stockholders' equity (deficit)	$	18,391		$	63,352

See accompanying notes to financial statements.

~~(a development~~F-1 ~~stage~~Table ~~company)~~of Contents

Huntington Woods, Michigan

HALBERD CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)

	For the Three Months Ended						For the Nine Months Ended
	April 30,						April 30,
	2022			2021			2022			2021

Revenue	$	1,217		$	1,144		$	5,883		$	4,182
Cost of sales		-			2,068			214			2,068
Gross profit		1,217			(924	)		5,669			2,114

Operating expenses:
General and administrative		20,934			22,146			79,302			74,576
Research and development		203,408			199,664			710,788			471,446
Professional fees		72,509			5,500			575,541			52,948
Total operating expenses		296,851			227,310			1,365,631			598,970

Operating loss		(295,634	)		(228,234	)		(1,359,962	)		(596,856	)

Other income (expense):
Interest expense		(1,538	)		(1,400	)		(4,541	)		(18,939	)
Total other income (expense)		(1,538	)		(1,400	)		(4,541	)		(18,939	)

Net loss	$	(297,172	)	$	(229,634	)	$	(1,364,503	)	$	(615,795	)

Weighted average common shares outstanding - basic		512,867,867			366,469,029			512,028,140			432,475,901
Weighted average common shares outstanding - fully diluted		512,867,867			366,469,029			512,028,140			432,475,901

Net loss per common share - basic	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Net loss per common share - fully diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

See accompanying notes to financial statements.

~~INTERIM CONSOLIDATED~~F-2 ~~FINANCIAL~~Table ~~STATEMENTS~~of Contents

For the Three and Nine Months Ended

HALBERD CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT)
(Unaudited)

	For the Three Months Ended April 30, 2022
											Additional					Total
	Preferred Stock				Common Stock						Paid-in		Accumulated			Stockholders'
	Shares		Amount		Shares			Amount			Capital		Deficit			Equity (Deficit)

Balance, January 31, 2022		10,000,000	$	1,000		511,621,968		$	51,162		$	5,211,200	$	(5,887,381	)	$	(624,019	)

Common stock issued for settlement of 3(a)(10) debts		-		-		27,044,110			2,704			6,762		-			9,466

Shares cancelled		-		-		(25,015,740	)		(2,501	)		2,501		-			-

Warrants granted for services		-		-		-			-			28,152		-			28,152

Contributed capital		-		-		-			-			267,500		-			267,500

Net loss for the three months ended April 30, 2022		-		-		-			-			-		(297,172	)		(297,172	)

Balance, April 30, 2022		10,000,000	$	1,000		513,650,338		$	51,365		$	5,516,115	$	(6,184,553	)	$	(616,073	)

April 30, 2009 and April 30, 2008 and

	For the Three Months Ended April 30, 2021
									Additional					Total
	Preferred Stock				Common Stock				Paid-in		Accumulated			Stockholders'
	Shares		Amount		Shares		Amount		Capital		Deficit			Equity (Deficit)

Balance, January 31, 2021		10,000,000	$	1,000		419,621,968	$	41,962	$	3,859,531	$	(4,245,437	)	$	(342,944	)

Common stock issued for settlement of 3(a)(10) debts		-		-		52,000,000		5,200		13,000		-			18,200

Contributed capital		-		-		-		-		217,500		-			217,500

Net loss for the three months ended April 30, 2021		-		-		-		-		-		(229,634	)		(229,634	)

Balance, April 30, 2021		10,000,000	$	1,000		471,621,968	$	47,162	$	4,090,031	$	(4,475,071	)	$	(336,878	)

~~August 2,~~F-3 ~~2007~~Table ~~(date~~ of ~~inception) to April 30, 2009~~Contents

HALBERD CORPORATION AND

	For the Nine Months Ended April 30, 2022
											Additional					Total
	Preferred Stock				Common Stock						Paid-in		Accumulated			Stockholders'
	Shares		Amount		Shares			Amount			Capital		Deficit			Equity (Deficit)

Balance, July 31, 2021		10,000,000	$	1,000		511,621,968		$	51,162		$	4,282,530	$	(4,820,050	)	$	(485,358	)

Common stock issued for settlement of 3(a)(10) debts		-		-		27,044,110			2,704			6,762		-			9,466

Shares cancelled		-		-		(25,015,740	)		(2,501	)		2,501		-			-

Warrants granted for services		-		-		-			-			479,322		-			479,322

Contributed capital		-		-		-			-			745,000		-			745,000

Net loss for the nine months ended April 30, 2022		-		-		-			-			-		(1,364,503	)		(1,364,503	)

Balance, April 30, 2022		10,000,000	$	1,000		513,650,338		$	51,365		$	5,516,115	$	(6,184,553	)	$	(616,073	)

SUBSIDIARY

	For the Nine Months Ended April 30, 2021
									Additional					Total
	Preferred Stock				Common Stock				Paid-in		Accumulated			Stockholders'
	Shares		Amount		Shares		Amount		Capital		Deficit			Equity (Deficit)

Balance, July 31, 2020		10,000,000	$	1,000		302,721,539	$	30,272	$	3,535,228	$	(3,859,276	)	$	(292,776	)

Common stock issued for the exercise of warrants		-		-		1,000,000		100		9,900		-			10,000

Common stock issued for settlement of 3(a)(10) debts		-		-		167,900,429		16,790		41,975		-			58,765

Warrants granted for services		-		-		-		-		20,612		-			20,612

Contributed capital		-		-		-		-		482,316		-			482,316

Net loss for the nine months ended April 30, 2021		-		-		-		-		-		(615,795	)		(615,795	)

Balance, April 30, 2021		10,000,000	$	1,000		471,621,968	$	47,162	$	4,090,031	$	(4,475,071	)	$	(336,878	)

See accompanying notes to financial statements.

~~(a development~~F-4 ~~stage~~Table ~~company)~~of Contents

TABLE OF CONTENTS

HALBERD CORPORATION
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)

	For the Nine Months Ended
	April 30,
	2022			2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(1,364,503	)	$	(615,795	)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation		315			-
Common stock warrants issued for services		479,322			20,612
Decrease (increase) in assets:
Prepaid expense		16,340			(14,583	)
Increase (decrease) in liabilities:
Accounts payable		90,803			69,529
Accrued expenses		4,417			3,839
Net cash used in operating activities		(773,306	)		(536,398	)

CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of fixed assets		(3,853	)		-
Net used in investing activities		(3,853	)		-

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds received from exercise of warrants		-			10,000
Proceeds received on capital contributions		745,000			482,315
Proceeds received from note payable, SBA loan		-			150,000
Net cash provided by financing activities		745,000			642,315

NET CHANGE IN CASH		(32,159	)		105,917
CASH AT BEGINNING OF PERIOD		40,321			2,086

CASH AT END OF PERIOD	$	8,162		$	108,003

SUPPLEMENTAL INFORMATION:
Interest paid	$	124		$	15,100
Income taxes paid	$	-		$	-

NON-CASH INVESTING AND FINANCING ACTIVITIES:
Fair value of common stock issued on settlement of 3(a)(10) debts	$	649,059		$	6,904,338

See accompanying notes to financial statements.

Interim Consolidated Financial Statements	Page
Consolidated Balance Sheets as of April 30, 2009 (unaudited) and July 31, 2008	1
Consolidated Statements of Operations for the three and nine months ended
April 30, 2009 and 2008 and August 2, 2007 (date of inception)
to April 30, 2009 (unaudited)	2
Consolidated Statements of Stockholders’ Equity (Deficit) for the nine months ended
April 30, 2009 and period ended April 30, 2008 (unaudited)	3
Consolidated Statements of Cash Flows for the nine months ended
April 30, 2009 and 2008 and August 2, 2007 (date of inception)
to April 30, 2009 (unaudited)	4
Notes to Interim Consolidated Financial Statements	5 - 14

F-5

Table of Contents

HALBERD CORPORATION AND SUBSIDIARY
(a development stage company)
CONSOLIDATED BALANCE SHEETS
	April 30			July 31,
	2009			2008
	(Unaudited)
ASSETS
Cash and cash equivalents, equal to total current assets	$	6,854		$	1,387
Prepaid expenses		9,500			-
Property and equipment, net		551,940			314,221
Trademarks		19,245			8,770
Deferred income taxes		-			17,330
Total assets	$	587,539		$	341,708
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Liabilities
Accounts payable	$	291,989		$	17,959
Accrued expenses		22,542			17,386
Deferred revenue		2,428			1,510
Due to officers		124,890			30,048
Line-of-credit due to stockholder		29,027			10,900
Promissory notes payable		55,000			-
Convertible notes payable		-			300,000
Total liabilities (all current)		525,876			377,803
Stockholders' equity (deficit) (Note 6)
Common stock - $0.001 par value; 120,000,000 shares
authorized, 26,058,000 and 20,002,000 shares issued and
outstanding at April 30, 2009 and July 31, 2008,
respectively		1,505			-
Additional paid-in capital		632,950			-
Deficit accumulated during the development stage		(572,792	)		(36,095	)
Total stockholders' equity (deficit)		61,663			(36,095	)
Total liabilities and stockholders' equity (deficit)	$	587,539		$	341,708

Halberd Corporation

~~The accompanying~~Notes ~~notes~~to ~~are~~Condensed anConsolidated ~~intergral~~Financial ~~part of these interim consolidated financial statements~~Statements

~~-1-~~(Unaudited)

HALBERD CORPORATION AND SUBSIDIARY
(a development stage company)
CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED)
													Cumulative
													Period From
													August 2, 2007
													(date of inception)
	Three Months Ended April 30						Nine Months Ended April 30						to April 30
	2009			2008			2009			2008			2009
Net sales	$	587		$	1,546		$	5,679		$	1,546		$	12,695
Cost of sales		538			218			1,451			218			2,097
Gross margin		49			1,328			4,228			1,328			10,598
Operating expenses		365,559			157,669			501,349			215,151			545,436
Operating loss		(365,510	)		(156,341	)		(497,121	)		(213,823	)		(534,838	)
Interest income		-			620			-			620			1,253
Interest expense		(6,547	)		(2,380	)		(22,246	)		(10,617	)		(39,207	)
Other expense, net		(6,547	)		(1,760	)		(22,246	)		(9,997	)		(37,954	)
Loss before income taxes		(372,057	)		(158,101	)		(519,367	)		(223,820	)		(572,792	)
Income taxes		-			-			(17,330	)		-			-
Net loss	$	(372,057	)	$	(158,101	)	$	(536,697	)	$	(223,820	)	$	(572,792	)
Basic and diluted loss per common share		*			*			*			*			*
Weighted average number of common
shares outstanding, basic and fully diluted		25,558,000			10,001			22,415,775			10,001			20,080,276
* less than $0.01

Note 1 – Basis of Presentation and Significant Accounting Policies

~~The accompanying~~Nature ~~notes are an intergral part~~ of ~~these interim consolidated financial statements~~Business

Halberd Corporation (“Halberd”, “We”, “Us”, “the Company”) was formed in the State of Nevada on January 26, 2009. It changed its name to Tykhe Corporation on April 22, 2014, and then redomiciled to Colorado and changed its name to Alaric Corporation on January 25, 2017. On March 22, 2020, it changed its name to HALB Transition Corporation, before completing a reorganization whereby the name of the public company again became Halberd Corporation, and Alaric Corporation then became its wholly-2owned subsidiary. The merger was accounted for as a reverse purchase acquisition in accordance with the Financial Accounting Standards Board’s (FASB) Accounting Standards Codification (ASC) 805-50, whereby the financial statements of the Target company (Halberd Corporation) were treated as the acquiring company, and the equity section of the balance sheet and earnings per share of Halberd Corporation were retroactively restated to reflect the effect of the 1:1 exchange ratio of the equity of Alaric Corporation exchanged for the equity of Halberd Corporation. There were no assets or liabilities of either entity prior to the business combination, therefore there was no Goodwill or gain or loss on the business combination.

HALBERD CORPORATION AND SUBSIDIARY
(a development stage company)
CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (DEFICIT) (UNAUDITED)
					Additional			Deficit Accumulated During the			Total
	Common Stock				Paid-in			Development			Stockholders'
	Shares		Amount		Capital			Stage			Deficit
Balances - August 2, 2007		-	$	-	$	-		$	-		$	-
Common stock issued		10,001		-		-			-			-
Net loss		-		-		-			(223,820	)		(223,820	)
Balances - April 30, 2008		10,001	$	-	$	-		$	(223,820	)	$	(223,820	)
					Additional			Deficit Accumulated During the			TotalStockholders'
	Common Stock				Paid-in			Development			Equity
	Shares		Amount		Capital			Stage			(Deficit)
Balances - August 1, 2008 *		20,002,000	$	-	$	-		$	(36,095	)	$	(36,095	)
Conversion to equity of notes
payable and accrued interest		4,600,000		460		322,540			-			323,000
Private placement during January
2009 at $0.22/share		374,000		37		80,963			-			81,000
Shares issued for consulting
services during January 2009
at $0.25/share		82,000		8		20,492			-			20,500
Shares issued for consulting
services during March 2009
at $0.25/share		1,000,000		1,000		249,000			-			250,000
Direct filing costs associated with		-		-		(40,045	)		-			(40,045	)
registration of common shares
Net loss		-		-		-			(536,697	)		(536,697	)
Balances - April 30, 2009		26,058,000	$	1,505	$	632,950		$	(572,792	)	$	61,663
* As adjusted to reflect recapitalization - Note 1

Halberd’s primary business is the pursuit of treatments for neurodegenerative diseases, such as PTSD/ CTE (Post Traumatic Stress Disorder/Chronic Traumatic Encephalopathy), Alzheimer's Disease, Parkinson's Disease, etc.

~~The accompanying~~Basis ~~notes are an intergral part~~ of ~~these interim consolidated financial statements~~Accounting

~~-3-~~Our financial statements are prepared using the accrual method of accounting as generally accepted in the United States of America (U.S. GAAP) and the rules of the Securities and Exchange Commission (SEC).

HALBERD CORPORATION AND SUBSIDIARY
(a development stage company)
CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED)
							Cumulative
							Period From
							August 2, 2007
							(date of inception)
	Nine Months Ended April 30						to April 30
	2009			2008			2009
Cash flows from operating activities
Net loss	$	(536,697	)	$	(223,820	)	$	(572,792	)
Adjustments to reconcile net loss to net cash
provided by (used in) operating activities
Depreciation		2,135			730			3,558
Deferred income tax valuation allowance		17,330			-			-
Changes in operating assets and liabilities that
provided (used) cash
Prepaid expenses		(9,500	)		(460	)		(9,500	)
Accounts payable and accrued expenses		532,641			9,377			567,986
Deferred revenue		918			-			2,428
Due to officers		94,842			48			124,890
Net cash provided by (used in)
operating activities		101,669			(214,125	)		116,570
Cash flows from investing activities
Trademark costs		(10,475	)		(3,162	)		(19,245	)
Purchases of property and equipment,
including website costs		(239,854	)		(67,537	)		(555,498	)
Net cash used in investing activities		(250,329	)		(70,699	)		(574,743	)
Cash flows from financing activities
Net stockholder line-of-credit borrowings		18,127			-			29,027
Issuance of promissory notes payable		55,000			-			55,000
Issuance of convertible notes payable		-			300,000			300,000
Proceeds from private placement, net of
offering costs of $ 12,500		81,000			-			81,000
Net cash provided by financing activities		154,127			300,000			465,027
Net increase in cash and cash equivalents		5,467			15,176			6,854
Cash and cash equivalents - beginning of period		1,387			-			-
Cash and cash equivalents - end of period	$	6,854		$	15,176		$	6,854
Supplemental disclosures of noncash financing activities:
Issuance of 1,082,000 shares of common stock in
exchange for consulting services	$	270,500		$	-		$	270,500
Conversion of notes payable to common stock	$	323,000		$	-		$	323,000
Direct filing costs associated with
registration of common shares	$	(40,045	)	$	-		$	(40,045	)

Basis of Presentation

The accompanying ~~notes~~financial statements include the accounts of the following entities, all of which are anunder ~~intergral~~common ~~part~~control and ownership as of ~~these~~the ~~interim~~date ~~consolidated~~of ~~financial statements~~this report:

~~-4-~~Name of Entity Form of Entity State of Incorporation Relationship Halberd Corporation Corporation Colorado Parent Alaric Corporation Corporation Colorado Subsidiary

~~HALBERD CORPORATION~~All ~~AND~~significant ~~SUBSIDIARY~~inter-company transactions have been eliminated in the preparation of these financial statements.

(These statements reflect all adjustments, which in the opinion of management, are necessary for fair presentation of the information contained therein. Except as otherwise disclosed, all such adjustments are of a ~~development~~ ~~stage~~normal ~~company)~~recurring nature. It is suggested that these unaudited financial statements be read in conjunction with the financial statements of the Company for the year ended July 31, 2021 and notes thereto included in the Company's annual report.

~~NOTES TO~~The ~~UNAUDITED~~Company ~~INTERIM~~has ~~CONSOLIDATED~~adopted ~~FINANCIAL~~a ~~STATEMENTS~~fiscal year end of July 31st.

1.Use ~~BUSINESS~~of ~~AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES~~Estimates

~~Principles~~ The preparation of ~~Consolidation~~financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the 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. Actual results could differ from those estimates.

~~The consolidated~~Segment financial statements include the accounts of Halberd Corporation and its wholly owned subsidiary Sellmybusinessnow.com, Inc. All intercompany balances and transactions have been eliminated in consolidation.Reporting

~~Organization~~FASB ASC 280-10-50 requires annual and interim reporting for an enterprise’s operating segments and related disclosures about its products, ~~Nature~~ services, geographic areas and major customers. An operating segment is defined as a component of ~~Business~~an ~~(including~~enterprise ~~development~~that ~~stage)~~engages in business activities from which it may earn revenues and expenses, and ~~Basis~~about which separate financial information is regularly evaluated by the chief operating decision maker in deciding how to allocate resources. All of ~~Presentation~~ the Company’s stores are considered operating segments, and will be aggregated into one reportable segment given the similarities in economic characteristics among the operations represented by the stores and the common nature of the products, customers and methods of distribution.

~~Sellmybusinessnow.com, Inc.,~~F-6 isTable ~~a development stage company that was incorporated under the laws~~ of the state of Michigan on August 2, 2007. The Company began operating under the name “Sellmybusiness.com®” on December 3, 2007. To date, the Company’s activities have been limited to raising capital, obtaining financing, constructing its website and administrative functions. Sellmybusiness.com® intends to provide a single web portal for interested parties to find, buy and sell businesses, real estate and equipment and all the related services needed to support the transaction, including financing, incorporation, professional help and additional business resources. Sellmybusiness.com® intends to support businesses of all sizes and types, including start-ups, well-established companies, home-based businesses, closely-held companies, multinational public corporations and franchises. Sellmybusiness.com®’s real estate listing service will assist business people to buy, sell, lease or sublease commercial land and property. Sellmybusiness.com®’s equipment listing service will provide a portal to buy, sell or lease excess inventory, capital equipment, raw materials, vehicles, aircraft, ships and rail equipment.Contents

~~On January 26, 2009,~~ Halberd ~~Corporation,~~ ~~a Nevada corporation, was formed by Sellmybusinessnow.com, Inc.’s founders in conjunction with a legal reorganization of the Company. Halberd~~ Corporation is structured to act as the parent company of Sellmybusinessnow.com, Inc. As part of this action, and effective on January 28, 2009, all of the issued and outstanding shares of Sellmybusinessnow.com, Inc. common stock were exchanged on a 2,000-to-1 basis for Halberd Corporation common stock. As a result, the accompanying consolidated financial statements reflect this reorganization and are presented on a consolidated basis and are labeled as those of the parent company. Halberd Corporation and Subsidiary are collectively referred to as the “Company”.

~~The Company~~Notes ~~has~~to ~~adopted~~Condensed aConsolidated ~~fiscal~~Financial ~~year end of July 31.~~Statements

~~-5-~~(Unaudited)

~~HALBERD CORPORATION~~Fair ~~AND~~Value ~~SUBSIDIARY~~of Financial Instruments

(Under FASB ASC 820-10-05, the Financial Accounting Standards Board establishes a ~~development~~ ~~stage~~framework ~~company)~~for measuring fair value in generally accepted accounting principles and expands disclosures about fair value measurements. This Statement reaffirms that fair value is the relevant measurement attribute. The adoption of this standard did not have a material effect on the Company’s financial statements as reflected herein. The carrying amounts of cash, accounts payable and accrued expenses reported on the balance sheet are estimated by management to approximate fair value primarily due to the short-term nature of the instruments. The Company had a convertible note payable that required fair value measurement on a recurring basis.

~~NOTES TO~~Revenue ~~UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS~~Recognition

~~Basis~~ The Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. Under Topic 606, revenue is recognized when control of ~~Accounting~~the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services.

~~The accompanying~~We ~~unaudited~~determine ~~consolidated~~revenue ~~financial~~recognition ~~statements~~through ~~have been prepared in accordance with U.S. Generally Accepted Accounting Principles (U.S. GAAP) for interim financial information. In~~ the ~~opinion~~following of management, all adjustments considered necessary for a fair presentation have been included. The results of operations for the nine months ended April 30, 2009 are not necessarily indicative of the results that may be expected for the year ended July 31, 2009.steps:

~~Use~~ ● identification of ~~Estimates~~the contract, or contracts, with a customer; ● identification of the performance obligations in the contract; ● determination of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation.

The ~~preparation~~ ofCompany’s ~~the~~revenues ~~consolidated~~currently ~~financial~~consist ~~statements~~of ~~in conformity with accounting principles generally accepted in~~ the ~~United~~sale ~~States requires management to make estimates and assumptions that affect the reported amounts~~ of ~~assets~~ ~~and~~CBD ~~liabilities~~products, ~~and~~including ~~disclosure~~patches, ofroll-on ~~contingent~~applications, ~~assets~~sprays and ~~liabilities~~ointments. ~~at the~~These ~~date~~products ofare ~~the~~primarily ~~consolidated~~sold ~~financial~~direct-to-consumers ~~statements~~online, and ~~the~~occasionally ~~reported~~directly ~~amounts~~to ~~of income~~local ~~and expenses during the reporting period~~pharmacies. ~~Actual results could differ from those estimates.~~

~~Segment Reporting~~Sales are recorded when the earnings process is complete or substantially complete, and the revenue is measurable and collectability is reasonably assured, which is typically when products are shipped. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue from sales in which payment has been received, but the earnings process has not been completed.

~~The Company~~Cost ~~has~~of ~~determined~~Merchandise ~~that~~Sales itand ~~does~~Occupancy ~~not have any separately reportable business segments at April 30, 2009.~~Costs

~~Cash~~ Cost of merchandise sales and ~~Cash~~occupancy ~~Equivalents~~costs includes the following types of expenses: purchase price of inventory sold, including inbound freight charges; shipping and handling costs; inventory shrinkage costs and valuation adjustments; payroll and benefits costs; store occupancy costs, including rent, common area maintenance, property taxes, utilities, insurance, and depreciation of leasehold improvements and capitalized lease assets. Also included in cost of merchandise sales and occupancy costs is certain consideration received from vendors for vendor rebates, allowances and discounts.

~~Cash~~Advertising and ~~cash~~ equivalents consist of cash on hand and demand deposits in banks. The Company considers all highly liquid investments purchased with original maturities of six months or less to be cash equivalents.Promotion

~~Revenue Recognition~~All costs associated with advertising and promoting products are expensed as incurred. These expenses approximated $53,936 and $46,624 for the nine months ended April 30, 2022 and 2021, respectively, as presented in general and administrative expenses within the consolidated statements of operations.

~~The Company~~Research ~~utilizes the guidance in Securities~~ and Exchange Commission (SEC) Staff Accounting Bulletin (SAB) No. 104, Revenue Recognition, to recognize revenue. Under SAB No. 104, revenue is recognized only when persuasive evidence of an agreement exists, delivery of the service has occurred, the sales price is fixed or determinable and collectability is reasonably assured. Payments received in advance of services being rendered are recorded as deferred revenue and recognized on a straight-line basis over the service period.Development

The Company performs research and development on its extracorporeal technological method of treating many disease states, including Alzheimer’s Disease, PTSD, Parkinson’s Disease, epilepsy and other neurodegenerative diseases, sepsis, meningitis and pandemics. The Company currently does not have any employees dedicated to research and development, but outsources these activities to Arizona State University (ASU) pursuant to an Industry Sponsored Research Agreement, which the Company and ASU entered into on September 1, 2020 (Research Agreement). The Research Agreement, which terminates on November 30, 2022, calls for monthly payments of $50,000, not to exceed $1,371,782, The Company’s research and development activities have primarily been funded by Epidemiologic Solutions Corp.). In accordance with ASC 730-10-25, these expenditures contracted to another party are expensed as incurred. These expenses approximated $710,788 and $471,446 for the nine months ended April 30, 2022 and 2021, respectively.

~~-6-~~Income Taxes

~~HALBERD CORPORATION~~The ~~AND~~Company ~~SUBSIDIARY~~recognizes deferred tax assets and liabilities based on differences between the financial reporting and tax bases of assets and liabilities using the enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered. The Company provides a valuation allowance for deferred tax assets for which it does not consider realization of such assets to be more likely than not.

~~(a development~~F-7 ~~stage~~Table ~~company)~~of Contents

~~NOTES TO~~Halberd ~~UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS~~Corporation

AsNotes the Company is in the development stage, it has generated limited revenues during the period ended April 30, 2009. Management believes the Company will principally derive its future revenue from customers that pay fees via credit card through the web site for a suite of services to ~~market~~Condensed ~~and~~Consolidated ~~search~~Financial for commercial real estate and operating businesses. These services include a premium membership that provides the customer unlimited access to listings, maximized exposure for their listings, along with enhanced services to market their listings.Statements

Management also anticipates the Company will earn revenue from other sources including advertising revenues, which will be recognized ratably over the period in which the advertisement is displayed on the web site, provided that no significant obligations remain and collection of the resulting receivable is probable. Advertising rates are dependent on the services provided and the placement of the advertisements.(Unaudited)

~~Property~~ Basic and ~~Equipment~~Diluted ~~(including~~Loss ~~web~~per ~~site costs)~~Share

~~Costs incurred~~The tobasic ~~develop~~net ~~the~~loss ~~Company’s~~per ~~web~~common ~~site,~~share ~~Sellmybusiness.com®, are~~is ~~capitalized~~computed orby ~~expensed,~~dividing asthe ~~applicable,~~net inloss ~~accordance~~by ~~with~~ the ~~Financial Accounting~~weighted ~~Standards~~average ~~Board’s~~number ~~Emerging~~of ~~Issues~~common ~~Task~~shares ~~Force~~outstanding. ~~Issue~~Diluted ~~00-2,~~net ~~Accounting~~loss ~~for~~per ~~Web~~common ~~Site~~share ~~Development Costs~~is ~~(EITF~~computed ~~00-2),~~by ~~which~~dividing ~~addresses~~the ~~whether~~net ~~certain~~loss ~~development~~adjusted ~~costs should~~on bean ~~capitalized~~“as orif ~~expensed. Exhibit~~converted” ~~00-2A~~basis, ofby ~~EITF~~the ~~00-2~~weighted ~~breaks potential~~average ~~web~~number ~~site~~of ~~development~~common ~~costs~~shares ~~into~~outstanding 34plus ~~distinct~~ potential ~~activities, among~~dilutive ~~four~~securities. ~~stages:~~For ~~Planning;~~the ~~Web~~periods ~~Site~~presented, ~~Application~~there ~~and~~were ~~Infrastructure Development;~~no ~~Graphics~~outstanding ~~and~~potential ~~Content~~common ~~Development;~~stock equivalents and ~~Operating. Management~~ ~~analyzes~~therefore ~~the~~basic ~~nature of costs incurred relative to these stages~~ and ~~either~~diluted ~~capitalizes~~earnings orper ~~expenses~~share ~~the~~result ~~related costs~~ in ~~accordance~~ ~~with EITF 00-2. Because~~ the ~~Company’s~~same ~~current web site development costs incurred relate principally to development and testing, the Company is generally capitalizing these costs~~figure.

~~Management periodically~~Stock-Based ~~reviews these assets to determine whether carrying values have been impaired.~~Compensation

~~Depreciation~~ The Company accounts for equity instruments issued to employees in accordance with the provisions of ASC 718 Stock Compensation (ASC 718) and ~~Amortization~~Equity-Based Payments to Non-employees pursuant to ASC 2018-07 (ASC 2018-07). All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty's performance is complete or the date at which a commitment for performance by the counterparty to earn the equity instruments is reached because of sufficiently large disincentives for nonperformance.

~~Depreciation on~~Uncertain ~~equipment~~Tax is computed using the straight-line method over the estimated useful lives of the related assets which range from three to seven years. Amortization of web site costs did not commence during the period ended April 30, 2009 since the final operating version of the site was not completed as of that date.Positions

~~Trademark Costs~~In accordance with ASC 740, “Income Taxes” (“ASC 740”), the Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be capable of withstanding examination by the taxing authorities based on the technical merits of the position. These standards prescribe a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These standards also provide guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition.

~~The~~ Various taxing authorities periodically audit the Company’s ~~has~~income ~~capitalized~~tax ~~costs~~returns. toThese ~~obtain~~audits ~~trademarks~~include ~~registered~~questions ~~for~~regarding ~~its~~the ~~three service~~Company’s ~~marks~~tax ~~Sellmybusiness.com®~~filing positions, ~~Business~~including ~~Vault®,~~the timing and ~~Business Watch®. Such~~amount ~~costs~~of ~~principally~~deductions ~~relate~~and the allocation of income to ~~legal~~various ~~fees incurred~~tax jurisdictions. ~~These~~ ~~intangible~~In ~~assets~~evaluating ~~have~~the ~~been~~exposures ~~determined~~connected towith ~~have~~these avarious ~~life of~~tax 15filing ~~years~~positions, including state and local taxes, the Company ~~will~~records ~~begin~~allowances ~~amortizing~~for ~~them~~probable ~~when~~exposures. ~~full~~A ~~website operations~~number ~~begin~~of ~~(scheduled~~years may elapse before a particular matter, for ~~July~~which ~~2009)~~an allowance has been established, is audited and fully resolved. The Company has not yet undergone an examination by any taxing authorities.

~~-7-~~The assessment of the Company’s tax position relies on the judgment of management to estimate the exposures associated with the Company’s various filing positions.

~~HALBERD CORPORATION~~Adoption ~~AND~~of ~~SUBSIDIARY~~New Accounting Standards and Recently Issued Accounting Pronouncements

(There are no recently issued accounting pronouncements that the Company has yet to adopt that are expected to have a ~~development~~ ~~stage~~material ~~company)~~effect on its financial position, results of operations, or cash flows.

~~NOTES TO~~Note ~~UNAUDITED~~2 ~~INTERIM~~– ~~CONSOLIDATED~~Going ~~FINANCIAL STATEMENTS~~Concern

~~Income Taxes~~As shown in the accompanying condensed consolidated financial statements, the Company has incurred recurring losses from operations resulting in an accumulated deficit of $6,184,553, negative working capital of $470,892, and as of April 30, 2022, the Company’s cash on hand may not be sufficient to sustain operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management is actively pursuing new customers to increase revenues. In addition, the Company is currently seeking additional sources of capital to fund short term operations. Management believes these factors will contribute toward achieving profitability. The accompanying consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

~~Deferred income~~The ~~tax~~consolidated ~~assets and liabilities are computed annually for differences between the~~ financial ~~statement~~statements ~~and~~do ~~tax~~not ~~bases~~include ofany ~~assets~~adjustments ~~and liabilities~~ that ~~will~~might result in ~~taxable~~from ~~or deductible amounts in~~ the ~~future,~~outcome ~~based~~of onany ~~enacted~~uncertainty ~~tax~~as ~~laws and rates applicable~~ to the ~~periods~~Company’s inability ~~which~~to ~~the~~continue ~~differences~~as ~~are~~a ~~expected~~going ~~to affect taxable income~~concern. ~~Valuation~~ ~~allowances~~These ~~are~~financial ~~established~~statements ~~when~~also ~~necessary to~~do ~~reduce~~not ~~deferred~~include ~~tax~~any ~~assets~~adjustments torelating ~~the amount expected~~ to ~~be realized. Income tax expense is~~ the ~~tax~~recoverability ~~payable~~and orclassification ~~refundable~~of ~~for~~recorded ~~the period~~asset ~~plus~~amounts, or ~~minus~~amounts ~~the~~and ~~change~~classifications ~~during~~of ~~the~~liabilities ~~period~~that inmight ~~deferred~~be ~~tax~~necessary ~~assets~~should ~~and liabilities. Deferred~~the ~~income~~Company ~~taxes~~be ~~relate~~unable ~~principally~~ to ~~the Company’s~~continue ~~net~~as ~~operating~~a ~~loss~~going ~~carry forward~~concern.

~~Concentration Risks~~Note 3 – Convertible Judgments Payable and Contingent Liabilities

~~Financial instruments~~On ~~that~~May ~~potentially~~7, ~~subject~~2014, the Company toentered into a ~~concentration~~court ofordered ~~credit risk~~settlement ~~consist~~in Securities Counselors, Inc. v. Halberd Corporation, Case No. 13 L 00000668 for a total of ~~cash~~$279,447 ~~and~~that ~~cash~~is ~~equivalents~~to ~~and~~be ~~when~~settled ~~they~~with ~~exist~~the payment of 441,278,914 ~~trade~~shares ~~accounts receivable~~of common stock to be issued in tranches pursuant to a Section 3(a)(10) exemption from the Securities Act of 1933's registration requirements. ~~Cash~~ ~~and~~Through ~~cash~~April ~~equivalents~~30, ~~are~~2022, ~~deposited~~there ~~with~~were ~~high~~a ~~credit quality~~total ~~financial~~of ~~institutions~~162,588,671 shares issued in partial extinguishment of this nonmonetary obligation. ~~The~~ ~~Company’s~~As ~~revenue~~of ~~and~~April ~~accounts receivable~~30, ~~are~~2022, ~~primarily~~there ~~derived~~was ~~from~~a ~~credit~~balance ~~card~~outstanding ~~transactions~~of ~~with~~$176,485 ~~subscribers and~~on ~~are~~this ~~typically~~judgment ~~settled~~that ~~within~~could ~~two~~be toconverted ~~three~~into ~~business~~approximately ~~days~~278,690,243 shares of the Company’s common stock at a rate of approximately $0.00063 per share.

~~Fair Value~~F-8 Table of ~~Financial Instruments~~Contents

~~The Company’s~~Halberd financial instruments, including cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities, are carried at cost, which approximates their fair value because of the short-term maturity of these instruments.Corporation

~~Net Income~~Notes ~~(loss)~~to ~~Per~~Condensed ~~Share~~Consolidated Financial Statements

~~Net income~~ (~~loss~~Unaudited) per share is calculated under the provisions of Statement of Financial Accounting Standards (SFAS) No. 128, Earnings Per Share. “Diluted” reflects the potential dilution of all common stock equivalents except in cases where the effect would be anti-dilutive. Common stock equivalents of 4,508,000 were excluded from net loss per diluted share for all prior periods presented as this effect would have been anti-dilutive. These common stock equivalents were converted to common stock during January 2009 and as such are reflected in weighted average common shares outstanding for the periods ended April 30, 2009.

On November 25, 2014, in Securities Counselors, Inc. v. Texas Wyoming Drilling, Inc., Case No. 14 L 825, Halberd Corporation, then named Tykhe Corporation, agreed to a settlement in the amount of $2,822,209, whereby the Company agreed to issue 486,850,070 shares of its common stock at an issuance price of $0.0057969 per-8-share in exchange for an interest in various cannabis farming operations in accordance with the November 25, 2014 court order. This November 25, 2014 court order covered several different public companies which participated in this initiative, agreeing to issue shares in exchange for interests in such cannabis farming operations. The Texas Wyoming court order further provided that Securities Counselors Inc. was entitled to 19,438,077 shares of common stock in Halberd Corporation in extinguishment of its accrued liability of $112,680.10 for additional legal services rendered, which were in addition to the legal services rendered immediately prior to, and covered by, the Securities Counselors, Inc. v. Halberd Corporation Case No. 13 L 00000668.

~~HALBERD CORPORATION~~That ~~AND~~November ~~SUBSIDIARY~~25, 2014, Securities Counselors, Inc. v. Texas Wyoming Drilling, Inc. order, however, was later modified in May 2016, effectively extinguishing for Halberd, both the obligation to issue shares as well as any entitlements with respect thereto, except for the share entitlement for legal services. The most relevant provisions relating to this matter of Securities Counselors, Inc. v. Texas Wyoming Drilling, Inc. appear in paragraph 6 stating as follows: “Halberd is hereby relieved of its obligations in accordance with the Securities Counselors, Inc. v. Texas Wyoming Drilling, Inc. 2014 Order, including any obligation to issue the 486,850,070 shares … and …. to receive shares in any of the other Issuers is hereby extinguished. The 19,438,077 shares, which Halberd was obligated to issue SCI shall increase to 321,943,143, to reflect the corresponding decrease in its share price.” Mathematically, the $112,680 divided by the 321,943,143 shares is $0.00035 per-share.

(As of April 30, 2022, there was a ~~development~~ ~~stage~~balance ~~company)~~outstanding of $30,449 on this judgment that could be converted into approximately 86,998,604 shares of the Company’s common stock at a rate of approximately $0.00035 per share. A total of 234,944,539 shares were issued in satisfaction of approximately $82,231 of this obligation over various dates from August 5, 2020 through February 18, 2022.

~~NOTES TO~~The ~~UNAUDITED~~Company ~~INTERIM~~has ~~CONSOLIDATED~~accounted ~~FINANCIAL~~for ~~STATEMENTS~~its judgment liability in accordance with ASC 450 - Contingencies, whereby the judgments presented above are carried at the amount of the court ordered judgments, as the losses were both probable and reasonably estimated at the time the judgments were ordered, therefore they have been recognized as liabilities on the balance sheets in the amounts of the court orders. The judgments are to be settled in shares of the Company’s common stock at fixed prices per share, which could result in the issuance of an aggregate 392,732,957 shares of the Company’s common stock.

~~Recent Accounting~~Note ~~Pronouncements~~4 – Fair Value of Financial Instruments

~~In April 2009,~~Under ~~the Financial Accounting Standards Board (~~FASB) ~~issued~~ASC ~~three related Staff Positions (FSP): (i) FSP 157~~820-410-5, ~~“Determining~~fair ~~Fair~~value ~~Value~~is ~~When~~defined as the ~~Volume~~ ~~and~~price ~~Level~~that ofwould ~~Activity~~be ~~for~~received ~~the~~to ~~Asset~~sell oran ~~Liability~~asset ~~have~~or ~~Significantly Decreased~~paid ~~and~~to ~~Identifying~~transfer ~~Transactions~~a ~~That~~liability ~~Are~~in ~~Not~~an ~~Orderly”,~~orderly ~~(ii) FSP Statement~~transaction ofbetween ~~Financial~~market ~~Accounting~~participants ~~Standard (SFAS)~~at ~~115-2~~the ~~and~~measurement ~~SFAS 124-2, “Recognition and~~date ~~Presentation of Other-Than-Temporary Impairments”, and~~ (~~iii)~~an ~~FSP SFAS~~exit ~~107-1 and Accounting Principles Board (APB~~price). ~~28-1,~~The ~~“Interim~~standard ~~Disclosures~~outlines ~~about~~a ~~Fair Value~~valuation offramework ~~Financial Instruments”, each of which will be effective for interim~~ and ~~annual~~creates ~~periods~~a ~~ending after June 15, 2009. FSP 157-4 provides guidance on how to determine the~~ fair value ofhierarchy ~~assets~~in ~~and~~order ~~liabilities~~to ~~under~~increase ~~SFAS 157 Fair Value Measurements, in~~ the ~~current~~consistency ~~economic environment~~ and ~~reemphasizes~~ ~~that~~comparability ~~the objective~~ of a fair value ~~measurement~~measurements ~~remains~~and the ~~determination~~ ofrelated ~~an exit price~~disclosures. ~~FSP~~Under ~~SFAS~~GAAP, ~~115-2~~certain ~~and~~assets ~~SFAS 124-2 modify the requirements for recognizing other-than-temporarily impaired debt securities~~ and ~~revise~~ ~~the~~liabilities ~~existing~~must ~~impairment~~be ~~model~~measured ~~for~~at ~~such~~fair ~~securities~~value, ~~by modifying the current intent~~ and ~~ability~~FASB ~~indicator~~ASC ~~in determining whether a debt security is other~~820-~~than~~10-~~temporarily~~50 ~~impaired.~~details ~~FSP SFAS 107 and APB 28-1 enhance~~ the ~~disclosure~~ ofdisclosures ~~instruments~~that ~~under~~are ~~the~~required ~~scope of SFAS 157~~ for ~~both~~items ~~interim~~measured ~~and annual~~at ~~periods.~~fair ~~We are currently evaluating the potential impact of these Staff Positions~~value.

~~In December~~The ~~2007,~~Company ~~the~~has ~~FASB~~certain ~~issued~~financial ~~SFAS~~instruments ~~No.~~that ~~141~~must ~~(revised~~be ~~2007),~~measured ~~“Business~~under ~~Combinations,”~~the ~~(SFAS 141(R)),~~new ~~which~~fair ~~replaces~~value ~~SFAS 141~~standard. ~~SFAS~~The ~~141(R)~~Company’s ~~establishes~~financial ~~principles and requirements for recognition and measurement of~~ assets, ~~liabilities~~ and any non-controlling interest acquired due to a business combination. Under SFAS 141(R) the entity that acquires the business (whether in a full or partial acquisition) may recognize only the assets acquired, the liabilities ~~assumed, and~~are ~~any non-controlling interest in the acquiree at the acquisition date,~~ measured atusing ~~fair~~inputs ~~value.~~from ~~SFAS 141(R) requires~~ the ~~acquirer~~three tolevels ~~recognize goodwill as~~ of the ~~acquisition~~fair ~~date,~~value ~~measured as a residual~~hierarchy. ~~Under~~The ~~SFAS~~three ~~141(R), acquisition-related~~levels ~~transaction~~are ~~and restructuring costs will be expensed~~ as ~~incurred~~ rather than treated as part of the acquisition cost and included in the amount recorded for assets acquired. SFAS 141(R) is effective for fiscal years beginning after December 15, 2008. Accordingly, the Company will apply the provisions of SFAS 141(R) for acquisitions completed after July 31, 2009.follows:

~~In April 2009,~~Level ~~the~~1 ~~FASB issued FSP No. 141R~~-1, ~~“Accounting~~Inputs ~~for~~are ~~Assets~~unadjusted ~~Acquired~~quoted ~~and Liabilities~~prices ~~Assumed~~ in aactive ~~Business~~markets ~~Combination That Arise from Contingencies”. FSP 141R-1 amends the provisions in FASB Statement 141R~~ for ~~the~~identical ~~initial recognition and measurement, subsequent measurement and accounting, and disclosures for~~ assets ~~and~~or liabilities ~~arising~~that ~~from contingencies~~the inCompany ~~business~~has ~~combinations. FSP 141R-1 eliminates~~ the ~~distinction between~~ability ~~contractual~~to ~~and~~access ~~non-contractual~~at ~~contingencies, including~~ the ~~initial recognition and~~ measurement criteria in Statement 141R and instead carries forward most of the provisions in SFAS 141 for acquired contingencies. FSP 141R-1 is effective for contingent assets and contingent liabilities acquired in business combinations for which the acquisition date ~~is on or after the beginning of the first annual reporting period beginning on or after December 15, 2008~~. ~~We expect that FSP 141R-1 will not have an impact on our consolidated financial statements at this time.~~

Level 2 -9- Inputs include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates, yield curves, etc.), and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market corroborated inputs).

~~HALBERD CORPORATION~~Level ~~AND~~3 ~~SUBSIDIARY~~- Unobservable inputs that reflect our assumptions about the assumptions that market participants would use in pricing the asset or liability.

~~(a development~~F-9 ~~stage~~Table ~~company)~~of Contents

~~NOTES TO~~Halberd ~~UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS~~Corporation

InNotes April 2008, the FASB issued FASB Staff Position, No. 142-3, “Determination of the Useful Life of Intangible Assets” (“FSP 142-3”). This FSP amends the factors that should be considered in developing renewal or extension assumptions used to ~~determine~~ ~~the~~Condensed ~~useful~~Consolidated ~~life~~Financial of a recognized intangible asset under SFAS No. 142, “Goodwill and Other Intangible Assets”. The intent of this FSP is to improve the consistency between the useful life of a recognized intangible asset under SFAS No. 142 and the period of expected cash flows used to measure the fair value of the asset under SFAS No. 141(R), “Business Combinations,” and other U.S. generally accepted accounting principles. This FSP is effective for financial statements issued for fiscal years beginning after December 15, 2008, and interim periods within those fiscal years and early adoption is prohibited. Accordingly, this FSP is effective for the Company on August 1, 2009. The Company does not believe the adoption of FSP 142-3 will have a material impact on its financial position, results of operations or cash flows.Statements

Other recent accounting standards that have been issued or proposed by the FASB or other standards-setting bodies are not expected to apply to the Company or to have a material impact on the Company’s reported results of operations on a per share basis.(Unaudited)

2.The ~~PROPERTY~~following ~~AND~~schedule ~~EQUIPMENT~~summarizes the valuation of financial instruments at fair value on a recurring basis in the balance sheets as of April 30, 2022 and July 31, 2021, respectively:

Property and equipment consists of the following assets at:

	Fair Value Measurements at April 30, 2022
	Level 1		Level 2			Level 3
Assets
Cash	$	8,162	$	-		$	-
Total assets		8,162		-			-
Liabilities
Convertible judgments payable		-		6,582,399			-
Note payable, SBA loan		-		150,000			-
Total liabilities		-		6,732,399			-
	$	8,162	$	(6,732,399	)	$	-

	April 30,		July 31,
	Fair Value Measurements at July 31, 2021
	2009		2008
	Level 1		Level 2			Level 3
Web site costs	$	542,123	$	302,269
Assets
Phone system		8,464		8,464
Cash	$	40,321	$	-		$	-
Computer equipment		4,911		4,911
Total assets		40,321		-			-
Total		555,498		315,644
Liabilities
Less accumulated depreciation		3,558		1,423
Convertible judgments payable		-		15,591,498			-
Property and equipment, net	$	551,940	$	314,221
Note payable, SBA loan		-		150,000			-
Total liabilities		-		15,741,498			-
	$	40,321	$	(15,741,498	)	$	-

The fair value of our convertible judgments payable is based on the fair market value of the underlying shares that are to be used to settle the judgments, and are considered Level 3 inputs as defined by ASC Topic 820-10-35.The fair value is based on the exit price using the Company’s common stock at the balance sheet dates. The fair value is greater than the amounts presented on the balance sheets as follows:

HALBERD CORPORATION AND SUBSIDIARY

	April 30,		July 31,
	2022		2021

Fair value of convertible judgments payable	$	6,582,399	$	15,591,498
Historical value of convertible judgments payable on balance sheets		206,935		216,400

	$	6,375,464	$	15,375,098

~~(a development~~There ~~stage~~were ~~company)~~no transfers of financial assets or liabilities between Level 1, Level 2 and Level 3 inputs for the nine months ended April 30, 2022 or the year ended July 31, 2021.

~~NOTES TO~~Note ~~UNAUDITED~~5 ~~INTERIM~~– ~~CONSOLIDATED~~Note ~~FINANCIAL~~Payable, ~~STATEMENTS~~SBA Loan

~~3. RELATED~~Note ~~PARTY~~payable, ~~TRANSACTIONS~~SBA ~~(including~~loan ~~debt~~consisted of the following at April 30, 2022 and ~~leases)~~July 31, 2021, respectively:

The Company’s majority stockholder has provided a $75,000 revolving line of credit to the Company. Outstanding advances bear interest at 10% per annum, and any such advances are due May 1, 2010. A total of $29,027 and $10,900 was outstanding as of April 30, 2009 and July 31, 2008, respectively. Interest of $2,118 and $160 on such advances is included with accrued expenses in the accompanying balance sheet at April 30, 2009 and July 31, 2008, respectively.

	April 30,		July 31,
	2022		2021

On September 2, 2020, the Company, borrowed $150,000 from Standard Financing, pursuant to a Promissory Note issued by the Company to Standard Financing (the “SBA Loan”). The loan was made pursuant to the Covid-19 Economic Injury Disaster Loan Program established as part of the Coronavirus Aid, Relief, and Economic Security Act (the “EIDL Program”). The SBA Loan carried interest at 3.75% per annum, payable in $731 monthly payments over thirty (30) years from the date of the note, with the initial payment deferred until September 2, 2022.	$	150,000	$	150,000

Total note payable, SBA loan	$	150,000	$	150,000

The Company ~~incurred~~recorded ~~rent~~interest expense ofon ~~$3,100~~notes ~~for~~payable ~~the initial period ended July 31, 2008 under a month to month lease with an entity~~ in ~~which~~ the ~~Company’s~~amount ~~majority stockholder~~of ~~is an owner. Beginning October 1~~$4,417 ~~2008,~~and ~~the Company began leasing space from the majority stockholder for~~ $13,~~500~~839 ~~per month on a month to month basis. Rent expense under these agreements~~ for the nine months ended April 30, ~~2009~~2022 and ~~April 30~~2021, ~~2008 was $13,500 and $6,000,~~ respectively.

~~The~~F-10 ~~Company~~Table leases its domain name from an entity owned by its majority stockholder. Rent expense for the nine months ended April 30, 2009 and 2008 were $287 and $77, respectively. The related liabilities are included in accrued expenses at April 30, 2009 and 2008. The monthly rent for use of ~~the domain name is 5% of revenues.~~Contents

~~The Company~~Halberd accrues $5,000 a month for services provided by its majority and a minority stockholder. Such amounts are included in the accompanying balance sheet under “Due to Officers”, as well as a miscellaneous amount of $48 due to the majority stockholder. The balance due to officers as of April 30, 2009 and July 31, 2008 are $124,890 and $30,048, respectively.Corporation

~~During the~~Notes ~~current year the Company entered into a services agreement with a shareholder for consulting services under which the Company is required~~ to ~~pay $7,500~~Condensed aConsolidated ~~month. Related~~Financial ~~expense for the nine months ended April 30, 2009 is $37,500.~~Statements

~~4. PROMISSORY NOTES PAYABLE~~(Unaudited)

InNote ~~April 2009,~~6 ~~the~~– ~~Company~~Changes issued promissory notes totaling $55,000 to five stockholders. The notes were due two months after issuance at the principal amount plus 25% of the loan. The maturity of these notes has been extended to August 2009 at the rate of $500 per $10,000 in ~~loan principal~~Stockholders’ ~~outstanding.~~Equity (Deficit)

~~-11-~~Series A Preferred Stock

~~HALBERD CORPORATION~~The ~~AND~~Company ~~SUBSIDIARY~~is authorized to issue 25,000,000 shares of preferred stock with a par value of $0.0001 per share, of which 10,000,000 have been designated as Series A Preferred Stock (“Series A Preferred”), with the remaining 15,000,000 shares available for designation from time to time by the Board as set forth below. As of April 30, 2022, there were 10,000,000 shares of Series A Preferred issued and outstanding. The Board of Directors is authorized to determine any number of series into which the undesignated shares of preferred stock may be divided and to determine the rights, preferences, privileges and restrictions granted to any series of the preferred stock.

~~(a development~~Common ~~stage company)~~Stock

~~NOTES TO~~Common ~~UNAUDITED~~stock ~~INTERIM~~consists ~~CONSOLIDATED~~of ~~FINANCIAL~~$0.0001 ~~STATEMENTS~~par value, 800,000,000 shares authorized, of which 513,650,338 shares were issued and outstanding as of April 30, 2022.

~~5. CONVERTIBLE DEBT~~Common Stock Issued in Satisfaction of Convertible Judgments Payable

On ~~January~~ 1February 18, ~~2008~~2022, the Company issued ~~convertible~~27,044,110 ~~promissory~~shares ~~notes~~in ~~totaling~~ satisfaction of $~~300~~9,~~000~~466 toof ~~eight~~Judgments ~~stockholders,~~Payable ~~who~~at ~~own~~ a ~~combined~~conversion ~~15%~~rate of ~~the Company’s common stock~~$0. ~~The~~00035 ~~notes bore interest at 10%~~ per ~~annum~~share ~~and~~pursuant ~~were~~to ~~due~~a oncourt ~~the earlier~~ordered ofjudgment ~~the Company registering any of its securities~~ under ~~the~~Rule ~~Securities Act of 1933, or eighteen months after the date of the note~~ 3(~~April through July 2009~~a)(10). In addition, each of the note holders could convert the entire outstanding amount of their note including accrued interest into shares of the Company’s common stock at any time up to the maturity date of the respective note.

~~During January~~Cancellation ~~2009, all~~ of ~~the~~Common convertible debt was converted to equity, resulting in the issuance of 4,508,000 shares of the Company’s common stock. Related accrued interest of $23,000 on these loans was also converted to equity, resulting in the issuance of 92,000 shares of the Company’s common stock. All shares in this note have been adjusted to reflect the exchange discussed in Note 1.Stock

6On February 21, 2022, the Company cancelled 25,015,740 previously issued shares due to non-performance. ~~CAPITAL STOCK~~

~~The Company’s~~Contributed initial common shares issued to its two founders and eight initial investors were issued for no consideration and are thus carried at a value of zero in the accompanying balance sheet as no services were performed or were required to be performed in order for any of the original investors to obtain their shares. Management determined the fair value of the initial shares to be zero given the start-up nature of the business which included a lack of operational history, lack of share liquidity and lack of corporate financing for operations at the time of issuance.Capital

~~The Company~~On ~~has~~various ~~authorized~~dates ~~10,000,000~~between ~~shares~~August of1, ~~preferred~~2021 ~~stock~~and atApril a27, ~~par~~2022, ~~value~~Epidemiologic ~~of $0~~Solutions Corp.~~001. No~~ ~~preferred~~contributed ~~shares~~capital ~~are~~in ~~issued~~the orcombined ~~outstanding~~amount as of ~~January 31~~$745,000 ~~2009. Any~~to ~~preferences,~~pay ~~rights,~~expenses ~~voting~~for ~~powers~~operations, ~~restrictions, dividend~~primarily ~~limitations,~~for ~~qualifications,~~its ~~and~~research ~~terms~~ and ~~conditions of redemption shall be set forth and adopted by a board of directors’ resolution prior to the issuance of any series of preferred stock~~development.

~~During January~~Note ~~2009,~~7 ~~the~~– ~~Company~~Common ~~issued~~Stock a private placement memorandum (“PPM”) to increase the number of shareholders to a minimum of 35. The PPM resulted in the Company issuing 374,000 shares of common stock to 32 additional stockholders in exchange for cash consideration of $93,500. The offering costs of $12,500 were offset against the proceeds. In addition, during January 2009 seven vendors were owed a total of $20,500 as of December 31, 2008 were issued 82,000 shares of common stock in settlement of amounts owed to them.Warrants

~~-12-~~Warrants to purchase a total of 485,850,000 shares of common stock at a weighted average strike price of $0.01 were outstanding as of April 30, 2022.

~~HALBERD CORPORATION~~Warrants ~~AND~~Granted ~~SUBSIDIARY~~for Services

(On April 24, 2022, the Company issued warrants to purchase 1,000,000 shares, exercisable at $0.019 per share over a ~~development~~ ~~stage~~ten-year ~~company)~~term, to an individual for services provided. The estimated fair value of the warrants using the Black-Scholes Pricing Model, based on a weighted average volatility rate of 239% and a weighted average call option value of $0.0188, was $18,768.

~~NOTES TO~~On ~~UNAUDITED~~April ~~INTERIM~~24, ~~CONSOLIDATED~~2022, ~~FINANCIAL~~the ~~STATEMENTS~~Company issued warrants to purchase 500,000 shares, exercisable at $0.019 per share over a ten-year term, to an individual for services provided. The estimated fair value of the warrants using the Black-Scholes Pricing Model, based on a weighted average volatility rate of 239% and a weighted average call option value of $0.0188, was $9,384.

~~During March~~On ~~2009~~January 22, 2022, the Company issued 1warrants to purchase 750,000~~,000~~ shares, ofexercisable ~~common~~at ~~stock~~$0.0196 toper share over a ~~consultant (and~~ten-year ~~related~~term, ~~party)~~to ~~for~~an ~~organizational~~individual for services ~~rendered~~provided. The ~~shares were~~estimated ~~valued~~fair atvalue ~~$250,000~~of ~~and~~the warrants using the ~~related~~Black-Scholes ~~expense~~Pricing ~~was~~Model, ~~recognized~~based ason ana ~~operating expense~~weighted ~~during~~average ~~the~~volatility ~~quarter~~rate ~~ended~~of ~~April~~292% 30and a weighted average call option value of $0.0196, ~~2009~~was $14,685.

~~As detailed~~On inJanuary ~~our~~15, ~~S-1/A~~2022, ~~registration~~the ~~statement~~Company ~~filed~~issued ~~April~~warrants ~~14,~~to ~~2009,~~purchase ~~656~~10,000 ~~common~~,000 shares, ~~held~~exercisable byat 48$0.0206 ~~existing~~per ~~shareholders~~share ~~were~~over ~~registered~~a ten-year term, to an individual for ~~resale~~ services provided. No ~~additional~~The ~~capital~~estimated ~~was~~fair ~~raised~~value asof the warrants using the Black-Scholes Pricing Model, based on a ~~result~~weighted average volatility rate of ~~this registration~~293% and a weighted average call option value of $0.0206, was $205,788.

~~During April~~On ~~2009~~December 15, 2021, the Company ~~entered~~issued ~~into~~warrants anto ~~equity~~purchase ~~line~~1,000,000 ofshares, ~~credit~~exercisable ~~agreement~~at ~~which allows~~$0.0175 ~~the~~per ~~Company~~share toover ~~sell~~a upten-year term, to ~~$25,000,000~~an individual for services provided. The estimated fair value of the ~~Company’s~~warrants ~~common~~using ~~stock over~~ the ~~course~~Black-Scholes ofPricing 48Model, ~~months~~based aton ~~93%~~a ofweighted ~~the~~average ~~market~~volatility ~~price. As~~rate of ~~April~~297% ~~30, 2009~~and noa ~~such~~weighted ~~sales~~average ~~have~~call ~~been~~option ~~entered~~value ~~into~~of ~~under~~$0.0175, ~~the~~was ~~agreement~~$17,484.

7On December 5, 2021, the Company issued warrants to purchase 10,000,000 shares, exercisable at $0.0188 ~~INCOME~~per ~~TAXES~~share over a ten-year term, to an individual for services provided. The estimated fair value of the warrants using the Black-Scholes Pricing Model, based on a weighted average volatility rate of 300% and a weighted average call option value of $0.0188, was $187,853.

~~The Company~~On ~~establishes~~December ~~valuation~~5, ~~allowances~~2021, inthe ~~accordance~~Company ~~with~~issued ~~the~~warrants ~~provisions~~to ~~of SFAS~~purchase No1,000,000 shares, exercisable at $0.0188 ~~109~~per share over a ten-year term, ~~Accounting~~to an individual for ~~Income~~ ~~Taxes~~services provided. The ~~Company~~estimated ~~continually~~fair ~~reviews~~value of the ~~realizability~~ ofwarrants ~~deferred~~using ~~tax~~the ~~assets~~Black-Scholes ~~and~~Pricing ~~recognizes~~Model, ~~these~~based ~~benefits~~on ~~only~~a ~~as reassessment~~weighted ~~indicates~~average ~~that~~volatility itrate isof ~~more~~300% ~~likely~~and ~~than~~a ~~not~~weighted ~~that~~average ~~such~~call ~~tax~~option ~~benefits will~~value beof ~~realized~~$0.0188, was $18,785.

AsOn ~~of April~~December 305, ~~2009~~2021, the Company ~~has~~issued warrants to purchase 350,000 shares, exercisable at $0.0188 per share over a ~~net~~ten-year ~~operating~~term, ~~loss~~to ~~carryforward~~an individual for ~~federal income~~services ~~tax~~provided. ~~purposes~~The estimated fair value of ~~approximately~~the ~~$577,678,~~warrants ~~which~~using ~~expires~~the ~~through~~Black-Scholes ~~2023~~Pricing Model, ~~available~~ tobased ~~reduce~~on ~~federal~~a ~~taxable~~weighted ~~income,~~average ifvolatility ~~any,~~rate of ~~future periods~~300% and a weighted average call option value of $0.0188, was $6,575.

~~Deferred income~~F-11 ~~taxes~~Table ~~reflect the net tax effects~~ of temporary differences between the carrying amounts of assets, liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company’s deferred income tax liabilities and assets are summarized as follows as of April 30, 2009 and July 31, 2008:Contents

~~-13-~~Halberd Corporation

~~HALBERD CORPORATION~~Notes ~~AND~~to ~~SUBSIDIARY~~Condensed Consolidated Financial Statements

(~~a development stage company~~Unaudited)

~~NOTES TO~~Amended ~~UNAUDITED INTERIM CONSOLIDATED FINANCIAL STATEMENTS~~Warrants

	April 30,			July 31,
	2009			2008
Deferred tax assets:
Net operating loss carry forward	$	577,678		$	48,500
Depreciation and other		5,758			2,400
Total deferred tax assets		583,436			50,900
Expected tax rate		34	%		34	%
Gross deferred income tax assets	$	198,368		$	17,330
Less valuation allowance		-198,368			-
Net deferred income tax asset	$	-		$	17,330

On December 5, 2021, the Company cancelled previously issued warrants to purchase 250,000 shares, exercisable at $0.0235 per share and issued new warrants to purchase 250,000 shares, exercisable at $0.0188 per share over a ten-year term, to an individual for services provided. The estimated fair value of the warrants using the Black-Scholes Pricing Model, based on a weighted average volatility rate of 300% and a weighted average call option value of $0.0188, was $4,696, which was not materially different than the value of the cancelled warrants.

AtNote ~~April 30,~~8 ~~2009,~~– ~~the~~Income Company did not recognize any current or deferred federal or state income tax benefit because it has sustained operating losses since inception. The Company has provided a full valuation allowance on the deferred tax asset, consisting primarily of net operating loss carryforwards, because of uncertainty regarding its realizability.Taxes

~~Effective January~~The 1,Company ~~2008,~~accounts ~~the~~for ~~state~~income oftaxes ~~Michigan~~under ~~enacted~~FASB ~~the~~ASC ~~Michigan~~740-10, ~~Business~~which ~~Tax~~requires ~~Act (“MBTA”),~~use ~~replacing~~of the ~~Michigan~~liability ~~single~~method. ~~business~~FASB ~~tax~~ASC ~~with~~740-10-25 aprovides ~~business~~that ~~income~~deferred tax assets and ~~modified~~liabilities ~~gross~~are ~~receipts~~recorded ~~tax. The~~based ~~enactment~~on ofthe differences between the ~~MBTA~~tax ~~does~~basis ~~not have~~of aassets ~~material~~and ~~impact~~liabilities onand ~~the~~their ~~consolidated~~carrying amounts for financial ~~statements~~reporting ofpurposes, ~~the~~referred ~~Company~~ to ~~date~~as temporary differences.

7As of April 30, 2022, the Company incurred a taxable net operating loss and, accordingly, no provision for income taxes has been recorded. ~~OPERATING~~In ~~LEASE~~addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. The Company had approximately $3,935,000 of federal net operating loss carry forwards at April 30, 2022. The net operating loss carry forwards, if not utilized, will begin to expire in 2029.

The ~~Company~~ ~~utilizes~~components ~~the services~~ of athe ~~third~~Company’s ~~party~~deferred ~~that~~tax ~~houses~~asset ~~and maintains its web site server. Such services~~ are ~~provided~~as ~~under a month to month lease for $650 per month.~~follows:

* * * * *

	April 30,			July 31,
	2022			2021
Deferred tax assets:
Net operating loss carry forwards	$	826,350		$	640,500

Net deferred tax assets before valuation allowance	$	826,350		$	640,500
Less: Valuation allowance		(826,350	)		(640,500	)
Net deferred tax assets	$	-		$	-

Based on the available objective evidence, including the Company’s history of losses, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company provided for a full valuation allowance against its net deferred tax assets at April 30, 2022 and July 31, 2021, respectively. The Company had no uncertain tax positions as of April 30, 2022. A reconciliation between the amounts of income tax benefit determined by applying the applicable U.S. and State statutory income tax rate to pre-~~14-~~tax loss is as follows:

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

~~This~~Note ~~Form 10-Q may~~9 ~~contain~~– ~~“forward-looking~~Commitments statements”. These statements are made pursuant to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. Such forward-looking statements may include, without limitation, statements about the Company’s market opportunities, strategies, competition and ~~expected~~ activities and expenditures, and at times may be identified by the use of words such as “may”, “will”, “could”, “should”, “would”, “project”, “believe”, “anticipate”, “expect”, “plan”, “estimate”, “forecast”, “potential”, “intend”, “continue” and variations of these words or comparable words. Forward-looking statements inherently involve risks and uncertainties. Accordingly, actual results may differ materially from those expressed or implied by these forward-looking statements. Factors that could cause or contribute to such differences include, but are not limited to, the risks described below under “Risk Factors” in Part II, Item 1A. The Company undertakes no obligation to update any forward-looking statements for revisions or changes after the date of this Form 10-Q.Contingencies

~~Our business~~The Company may be involved in various inquiries, administrative proceedings and litigation relating to matters arising from our operations prior to the change in management and spin-off of our subsidiary on July 31, 2012. The Company is not currently a defendant in any material litigation and is not aware of any threatened litigation that could have a material effect on the Company. Management is not able to estimate the minimum loss to be incurred, if any, as a result of the final outcome of these matters but believes they are not likely to have a material adverse effect upon the Company’s financial position or results of operations and, accordingly, no provision for loss has been recorded.

WeF-12 ~~are~~Table ~~a development stage company that was incorporated under the laws~~ of the State of Nevada on January 26, 2009. On January 28, 2009, we entered into a share purchase agreement with SellMyBusinessNow.com, Inc. (DBA SellMyBusiness.com), a corporation established under the laws of the State of Michigan in August 2007, pursuant to which we acquired all the shares of common stock of SellMyBusiness for 25,058,000 shares of our common stock. As a result, SellMyBusiness became our wholly-owned subsidiary.Contents

ToHalberd date, the Company’s activities have been limited to raising capital, obtaining financing, constructing its website and administrative functions. As reflected in the accompanying financial statements, we had liabilities of $525,876; and a net loss of $572,792 for the period from inception to April 30, 2009. We had liabilities of $525,876, and a net loss of $536,697 for the nine months ended April 30, 2009, respectively.Corporation

~~Plan of~~Notes ~~Operation~~to Condensed Consolidated Financial Statements

~~We have begun limited operations, and we require outside capital to implement our business model.~~(Unaudited)

The Company has received a binding funding commitment from Epidemiological Solutions Corporation, a charitable organization recently approved by the Internal Revenue Service and qualified under Internal Revenue Code section 501(c)(3), for $2,000,000 to fund the Company’s research and development endeavors. As of April 30, 2022, $889,782 had been paid on this commitment, beginning with the first payment of $21,782 on, or about, September 2, 2020, as presented as Contributed Capital within the Statement of Stockholders Equity (Deficit). The charitable organization is committed to monthly payments of $50,000 pursuant to its sponsored research agreement with Arizona State University.

~~1. We believe~~The weCompany ~~can~~performs ~~complete~~research and development ofon ~~version~~its 2extracorporeal technological method of ~~the~~treating ~~website~~many disease states, ~~continue marketing~~including ~~efforts~~Alzheimer’s inDisease, ~~the~~PTSD, UParkinson’s Disease, epilepsy and other neurodegenerative diseases, sepsis, meningitis and pandemics.S. These research and development activities are outsourced to Arizona State University (ASU) pursuant to an Industry Sponsored Research Agreement, ~~continue~~which the Company’s ~~national~~and ~~public~~ASU ~~relations campaign~~entered into on September 1, ~~develop~~2020 ~~local~~(Research ~~language~~Agreement). ~~versions~~The Research Agreement, which terminates on November 30, 2022, calls for monthly payments of $50,000, not to exceed $1,371,782. As of July 31, 2021, the ~~website~~Company inhas ~~select~~paid ~~international markets~~an aggregate $521,782, ~~launch~~leaving ~~targeted~~$850,000 ~~marketing~~owed ~~campaigns~~on ~~internationally~~the agreement.

~~2. All business~~On ~~functions~~May ~~will~~7, 2014, the Company entered into a court ordered settlement for a total of $279,447 that is to be ~~coordinated~~settled ~~and~~with ~~managed~~the bypayment ~~our~~of ~~CEO Mark Lundquist~~shares of common stock pursuant to a Section 3(a)(10) exemption from the Securities Act of 1933's registration requirements. As of April 30, ~~President~~2022, &there ~~COO~~was ~~John~~a ~~Maddox~~balance outstanding of $176,485 ~~and~~on ~~our~~this ~~consultants~~judgment that could be converted into approximately 278,690,243 shares of the Company’s common stock at a rate of approximately $0.00063 per share.

~~3. Within 120~~On ~~days~~November 25, 2014, a judgment in the amount of $2,934,889 was awarded against the ~~initiation~~Company’s wholly-owned subsidiary, Alaric Corporation. On April 29, 2016, a total of ~~our~~$2,822,209 ~~marketing~~of ~~campaign~~this was relinquished pursuant to an exchange of properties. The remaining $112,680 wejudgment ~~believe~~was wereplaced ~~will~~on ~~begin~~ May 4, 2016, pursuant to ~~generate~~a ~~expanded~~new ~~revenues~~judgment. ~~from~~As ~~our~~of ~~targeted~~April ~~approach~~30, 2022, there was a balance outstanding of $30,449 on this judgment that could be converted into approximately 86,998,604 shares of the Company’s common stock at a rate of approximately $0.00035 per share.

~~Based~~As ~~on the development stage~~ of ~~the~~April ~~Company and its operational plan~~30, ~~management believes~~2022 ~~that the Company will incur operating losses in the foreseeable future. Management has developed an operational plan that has been presented to various institutional funds~~ and ~~has entered into an Equity line with Dutchess Capital for securities financing. However~~2021, ~~access to~~ the ~~investment~~aggregate ~~fund~~market ~~is predicated~~value onof the ~~market for the~~ Company’s ~~stock~~judgments ~~and~~payable ~~therefore~~in ~~the~~common ~~Company cannot~~stock ~~issue~~was ~~assurances~~$6,582,399 ~~that~~and ~~our shareholders will not be diluted by investment of such capital~~$16,876,585, ~~or to the extent of the dilution. Also~~respectively, webased ~~cannot assure that securities issued in exchange for such capital will not be sold~~ on ~~terms~~the ~~more favorable~~closing ~~than~~stock ~~those~~prices of ~~the shares sold in current or other offerings~~$0.018 ~~The availability of such funding is subject to credit, economic, market~~ and ~~legal constraints~~$0.039 ~~The~~per ~~inability to secure required capital from the fund could have a material adverse effect on our business~~share, ~~operation results, or financial condition~~respectively. ~~Additionally, there are no guarantees that any additional financing can be obtained.~~

~~-15-~~Note 10 – Subsequent Events

~~Limited Operating~~The ~~History~~Company evaluates events that have occurred after the balance sheet date through the date hereof, which these financial statements were issued. No events occurred of a material nature that would have required adjustments to or disclosure in these financial statements except as follows:

WeWarrant are a developmental business listing and services Company incorporated on January 26, 2009, and as such had minimal operating revenues to date. Further, we have limited assets and earnings to date. The success of our company is dependent upon the extent to which it will gain market share. All financial information and financial projections and other assumptions made by us are speculative and, while based on management's best estimates of projected sales levels, operational costs, consumer preferences, and the general economic and competitive health of our company in the business listing and services marketplace, there can be no assurance that we will operate profitably or remain solvent.Exercise

~~Results~~ On June 1, 2022, a warrant holder exercised warrants to purchase 10,000,000 shares of ~~Operations~~common stock. The warrants were exercised on a cashless basis, resulting in the issuance of 4,252,874 shares of common stock.

AsWarrant ~~of the most recent quarter ended April 30, 2009, we had cash on hand of $6,854, and our total assets were $587,539 while our total liabilities were $525,876. We had shareholder’s equity of $61,663.~~Issuance

~~For~~On ~~the nine~~August ~~months ended April 30~~2, ~~2009~~2022, ~~we had a net loss of $536,697. The company has had minimal revenues since 2007 and will need to raise capital to further its operations. Based on~~ the ~~development stage of the~~ Company ~~and~~awarded ~~its~~warrants ~~operational plan, management believes that the Company will incur operating losses in the foreseeable future. Management has developed an operational plan that has been presented~~ to ~~various institutional funds and has entered into~~ a anconsultant ~~Equity line with Dutchess Capital for securities financing. Management believes that it can enter into definitive agreements with the funder on terms that are acceptable. However, access~~ to ~~the~~purchase ~~investment fund is predicated on the market for the Company’s stock and therefore the Company cannot issue assurances that our shareholders will not be diluted by investment of such capital~~250,000 orshares ~~to the extent~~ of ~~the~~common ~~dilution.~~stock ~~Also,~~at wean ~~cannot~~exercise ~~assure~~price ~~that securities issued in exchange for such capital will not be sold on terms more favorable than those~~ of ~~the shares sold in current or other offerings~~$0.0128 ~~The~~per ~~availability of such funding is subject to credit~~share, ~~economic,~~execrable ~~market~~over ~~and legal constraints. The inability to secure required capital from the fund could have~~ a ~~material~~ten-year ~~adverse effect on our business, operation results, or financial condition~~period. ~~Additionally, there are no guarantees that any additional financing can be obtained.~~

~~Liquidity and~~ Capital ~~Resources~~Contributions

~~We anticipate~~On ~~based~~May on5, 2022, the ~~development stage of our~~ Company ~~and~~received our operational plan we will incur operating losses in the foreseeable future. We have developed an operational plan that has been presented to potential private investment in public equity (“PIPE”) funders with the result that we have secured a an Equity line with Dutchess Capital for $2550,000 ~~million~~ in ~~securities~~contributed ~~to assist in the Company’s development and growth. Therefore, we believe we can satisfy our cash requirements for the future based upon our access to~~ capital from ~~this Securities~~Epidemiologic ~~Financing~~Solutions ~~Agreement (“SFA”) and our ability to generate cash from operations~~Corp.

~~The amount~~Cancellation of ~~funding~~Common required from the SFA and our desire to request funding from the SFA is based on our ability to generate revenue from operations. If actual revenue exceeds projections the company’s need for SFA funding is diminished. If actual revenue trails projections the Company’s need for SFA funding is heightened and is dependent on the market for our stock. Therefore, there is no assurance that we will either need or be successful in completing all portions of the PIPE, secondary offering or any other financing when we have an active market for our stock. Our investors should assume that any portions of SFA or other outside funding will cause substantial dilution to current stockholders. Further, there can be no assurances that the SFA will close and that we will have access to this capital.Stock

~~The foregoing~~On ~~represents~~July ~~our~~22, ~~best estimate of our cash needs based on current planning and business conditions. The exact allocation~~2022, ~~purposes and timing of any monies raised in subsequent private financings may vary significantly depending upon~~ the ~~exact~~Company ~~amount~~cancelled of2,028,370 ~~funds~~previously ~~raised~~issued ~~and~~shares ~~our~~due ~~progress~~to ~~with the execution of our business plan~~non-performance.

F-~~16-~~13 Table of Contents

~~Off Balance~~Item ~~Sheet~~2. ~~Arrangements~~MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

WeOur doManagement’s ~~not have~~Discussion ~~any~~and ~~off-balance~~Analysis ~~sheet~~contains ~~arrangements~~not only statements that weare historical facts, but also statements that are ~~required~~forward-looking to(within ~~disclose pursuant~~the tomeaning ~~these~~of ~~regulations.~~Section In27A of the ~~ordinary~~Securities ~~course~~Act of ~~business,~~1933 weand ~~enter~~Section ~~into operating~~21E ~~lease~~of ~~commitments~~the Securities Exchange Act of 1934). Forward-looking statements are, ~~purchase~~by ~~commitments~~their ~~and~~very ~~other~~nature, ~~contractual obligations~~uncertain and risky. These ~~transactions~~risks ~~are~~and ~~recognized~~uncertainties ininclude international, national and local general economic and market conditions; demographic changes; our ~~financial~~ability ~~statements~~to sustain, manage, or forecast growth; our ability to successfully make and integrate acquisitions; existing government regulations and changes in ~~accordance~~, or the failure to comply with, ~~generally~~government ~~accepted~~regulations; ~~accounting~~adverse ~~principles~~publicity; competition; fluctuations and difficulty in forecasting operating results; changes in business strategy or development plans; business disruptions; the ~~United States~~ability to attract and retain qualified personnel; the ability to protect technology; and other risks that might be detailed from time to time in our filings with the Securities and Exchange Commission.

WeAlthough dothe ~~not have~~forward-looking ~~any~~statements ~~off-balance~~in ~~sheet~~this ~~arrangements~~Report reflect the good faith judgment of our management, ~~financings~~such statements can only be based on facts and factors currently known by them. Consequently, orand ~~other~~because ~~relationships~~forward-looking ~~with unconsolidated~~statements ~~entities~~are orinherently ~~other~~subject ~~persons~~to risks and uncertainties, ~~also~~the ~~known~~actual results and outcomes may differ materially from the results and outcomes discussed in the forward-looking statements. You are urged to carefully review and consider the various disclosures made by us in this report and in our other reports as ~~“special~~we ~~purpose entities”~~attempt ~~(SPEs)~~to advise interested parties of the risks and factors that may affect our business, financial condition, and results of operations and prospects.

~~Critical Accounting Policies~~OVERVIEW

~~The discussion~~Halberd ~~and~~Corporation ~~analysis~~(“Halberd,” of“HALB” ~~our~~or ~~financial~~the ~~condition~~“Company”) ~~and~~was ~~results~~originally ofincorporated ~~operations~~in ~~are based~~Nevada ~~upon~~January ~~our~~26, ~~consolidated~~2009 ~~financial statements~~and, ~~which~~after ~~have~~going ~~been~~through ~~prepared~~multiple ~~in accordance~~prior ~~with~~reorganizations ~~accounting~~was ~~principles~~re-incorporated ~~generally~~in ~~accepted~~Colorado in ~~the~~May ~~United States~~2020. ~~The~~ ~~preparation~~By way of ~~these~~background, ~~consolidated~~HALB ~~financial~~changed ~~statements~~its ~~requires~~name us to ~~make estimates~~Tykhe ~~and~~Corporation ~~judgments~~on ~~that~~April ~~affect~~22, ~~the~~2014. ~~reported~~It ~~amounts~~then ofredomiciled ~~assets,~~to ~~liabilities, revenues~~Colorado and ~~expenses,~~changed ~~and~~its ~~related~~name ~~disclosure~~to ofAlaric ~~contingent~~Corporation ~~assets~~on ~~and liabilities.~~January On25, an2017. ~~on-going basis~~Finally, ~~we evaluate our estimates based~~ on ~~historical experience~~March ~~and~~22, on2020, ~~various~~it ~~other~~changed ~~assumptions~~its ~~that~~name ~~are believed~~ to beHALB ~~reasonable under~~Transition ~~the circumstances~~Corporation, ~~the~~before ~~results~~engaging ofin ~~which~~a ~~form~~holding ~~the~~company ~~basis~~reorganization ~~for~~whereby ~~making judgments about~~ the ~~carrying~~name ~~values~~ of ~~assets~~the ~~and~~public ~~liabilities~~company ~~that~~again ~~are~~became ~~not readily~~Halberd ~~apparent~~Corporation ~~from~~with ~~other~~a ~~sources.~~subsidiary ~~Actual~~named ~~results~~Alaric ~~may differ from these estimates under different assumptions or conditions~~Corporation.

AWe ~~summary of~~are ~~significant~~a ~~accounting~~research-based ~~policies~~company isthat ~~included~~intends ~~in Note 1~~ to ~~the~~discover ~~audited consolidated~~and ~~financial~~develop ~~statements~~medical treatments for ~~the year ended July 31~~humans, ~~2008.~~specifically ~~Management believes~~targeting ~~that~~ the ~~application~~treatment of ~~these~~Alzheimer’s ~~policies~~Disease on(AD), aTraumatic ~~consistent~~Brain ~~basis~~Injury ~~enables~~(TBI), ~~us to~~Cancer, ~~provide~~Epilepsy, ~~useful~~Suicide Ideation, and ~~reliable~~Drug ~~financial~~& ~~information~~Alcohol ~~about our Company's operating results and financial condition~~Dependency.

~~Recently Issued~~We ~~Accounting~~have ~~Pronouncements~~generated very limited revenue to date from our sale of topical CBD pain relief products and a nutraceutical dietary supplement.

~~In April 2009,~~3 ~~the~~Table ~~Financial Accounting Standards Board (FASB) issued three related Staff Positions (FSP): (i) FSP 157-4, “Determining Fair Value When the Volume and Level~~ of Activity for the Asset or Liability have Significantly Decreased and Identifying Transactions That Are Not Orderly”, (ii) FSP Statement of Financial Accounting Standard (SFAS) 115-2 and SFAS 124-2, “Recognition and Presentation of Other-Than-Temporary Impairments”, and (iii) FSP SFAS 107-1 and Accounting Principles Board (APB) 28-1, “Interim Disclosures about Fair Value of Financial Instruments”, each of which will be effective for interim and annual periods ending after June 15, 2009. FSP 157-4 provides guidance on how to determine the fair value of assets and liabilities under SFAS 157 Fair Value Measurements, in the current economic environment and reemphasizes that the objective of a fair value measurement remains the determination of an exit price. FSP SFAS 115-2 and SFAS 124-2 modify the requirements for recognizing other-than-temporarily impaired debt securities and revise the existing impairment model for such securities by modifying the current intent and ability indicator in determining whether a debt security is other-than-temporarily impaired. FSP SFAS 107 and APB 28-1 enhance the disclosure of instruments under the scope of SFAS 157 for both interim and annual periods. We are currently evaluating the potential impact of these Staff Positions.Contents

~~In December~~Critical ~~2007,~~Accounting ~~the~~Policies ~~FASB issued SFAS No. 141(revised 2007), “Business Combinations,” (SFAS 141(R)), which replaces SFAS 141. SFAS 141(R) establishes principles~~ and requirements for recognition and measurement of assets, liabilities and any non-controlling interest acquired due to a business combination. Under SFAS 141(R) the entity that acquires the business (whether in a full or partial acquisition) may recognize only the assets acquired, the liabilities assumed, and any non-controlling interest in the acquiree at the acquisition date, measured at fair value. SFAS 141(R) requires the acquirer to recognize goodwill as of the acquisition date, measured as a residual. Under SFAS 141(R), acquisition-related transaction and restructuring costs will be expensed as incurred rather than treated as part of the acquisition cost and included in the amount recorded for assets acquired. SFAS 141(R) is effective for fiscal years beginning after December 15, 2008. Accordingly, the Company will apply the provisions of SFAS 141(R) for acquisitions completed after July 31, 2009.Estimates

~~-17-~~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 the following 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.

~~In April 2009,~~Basis the FASB issued FSP No. 141R-1, “Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies”. FSP 141R-1 amends the provisions in FASB Statement 141R for the initial recognition and measurement, subsequent measurement and accounting, and disclosures for assets and liabilities arising from contingencies in business combinations. FSP 141R-1 eliminates the distinction between contractual and non-contractual contingencies, including the initial recognition and measurement criteria in Statement 141R and instead carries forward most of the provisions in SFAS 141 for acquired contingencies. FSP 141R-1 is effective for contingent assets and contingent liabilities acquired in business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after December 15, 2008. We expect that FSP 141R-1 will not have an impact on our consolidated financial statements at this time.Presentation

InThe ~~April 2008,~~accompanying ~~the~~financial ~~FASB~~statements ~~issued~~include ~~FASB~~the ~~Staff~~accounts ~~Position, No. 142-3, “Determination~~ of the ~~Useful Life~~ offollowing Intangible Assets” (“FSP 142-3”). This FSP amends the factors that should be considered in developing renewal or extension assumptions used to determine the useful life of a recognized intangible asset under SFAS No. 142entities, ~~“Goodwill~~all ~~and Other Intangible Assets”. The intent~~ of ~~this~~which ~~FSP~~are ~~is to improve the consistency between the useful life of a recognized intangible asset~~ under ~~SFAS~~ ~~No.~~common ~~142~~control and ~~the~~ownership ~~period~~as of ~~expected~~ ~~cash flows used to measure~~ the ~~fair value~~date of the asset under SFAS No. 141(R), “Business Combinations,” and other U.S. generally accepted accounting principles. This FSP is effective for financial statements issued for fiscal years beginning after December 15, 2008, and interim periods within those fiscal years and early adoption is prohibited. Accordingly, this ~~FSP is effective for the Company on August 1, 2009. The Company does not believe the adoption of FSP 142-3 will have a material impact on its financial position, results of operations or cash flows.~~report:

~~Other recent~~Name ~~accounting~~of ~~standards~~Entity ~~that~~Form ~~have~~of ~~been~~Entity ~~issued~~State orof ~~proposed~~Incorporation byRelationship ~~the~~Halberd ~~FASB or other~~Corporation ~~standards-setting~~Corporation ~~bodies~~Colorado ~~are~~Parent ~~not~~Alaric ~~expected~~Corporation toCorporation ~~apply~~Colorado ~~to the Company or have a material impact on the Company’s reported results of operations on a per share basis.~~Subsidiary

~~ITEM 3.~~All ~~QUANTITATIVE~~significant ~~AND~~inter-company ~~QUALITATIVE~~transactions ~~DISCLOSURES~~have ~~ABOUT~~been ~~MARKET~~eliminated ~~RISK~~in the preparation of these financial statements.

~~The Company~~These statements reflect all adjustments, which in the opinion of management, are necessary for fair presentation of the information contained therein. Except as otherwise disclosed, all such adjustments are of a normal recurring nature. It is ~~subject~~suggested tothat ~~certain~~these ~~market~~unaudited ~~risks~~financial ~~including~~statements ~~changes~~be read in ~~interest~~conjunction ~~rates. The~~with the financial statements of the Company ~~does~~for ~~not~~the ~~undertake~~year ~~any~~ended ~~specific~~July ~~actions~~31, to2021 ~~limit~~and ~~those exposures~~notes thereto included in the Company's annual report.

~~ITEM 4.~~The ~~CONTROLS~~Company ~~AND~~has ~~PROCEDURES~~adopted a fiscal year end of July 31st.

~~Under~~Use ~~the supervision and with the participation~~ of our management, including our principal executive officer and principal financial officer, we conducted an evaluation of our disclosure controls and procedures, as such term is defined under Rule 13a-14(c) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), within 90 days of the filing date of this report. In designing and evaluating the Company’s disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily applied its judgment in evaluating the cost-benefit relationship of possible controls and procedures. Based on this evaluation, the Company’s chief executive officer and chief financial officer concluded that as of April 30, 2009, the Company’s disclosure controls and procedures were (1) designed to ensure that material information relating to the Company, including its consolidated subsidiaries, is made known to the Company’s chief executive officer and chief financial officer by others within those entities, particularly during the period in which this report was being prepared and (2) effective, in that they provide reasonable assurance that information required to be disclosed by the Company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms.Estimates

~~-18-~~The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the 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. Actual results could differ from those estimates.

~~Limitations on~~4 ~~the~~Table ~~Effectiveness~~ of ~~Internal Controls~~Contents

~~Management does~~Cash ~~not expect that our disclosure controls~~ and ~~procedures~~Cash or our internal control over financial reporting will necessarily prevent all fraud and material errors. An internal control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Because of the inherent limitations on all internal control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdowns can occur because of simple error or mistake. The design of any system of internal control is also based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Over time, controls may become inadequate because of changes in circumstances, and/or the degree of compliance with the policies and procedures may deteriorate. Because of the inherent limitations in a cost effective internal control system, financial reporting misstatements due to error or fraud may occur and not be detected on a timely basis.Equivalents

~~There have~~The ~~been~~Company noconsiders ~~significant~~all ~~changes~~highly ~~(including~~liquid ~~corrective~~investments ~~actions~~ with ~~regard~~a ~~to significant~~maturity ~~deficiencies~~of ornine ~~material~~months ~~weaknesses) in our internal controls~~ or ~~in other~~less ~~factors that could significantly affect these controls subsequent~~ to ~~the date~~be ofcash ~~the~~and ~~evaluation~~cash ~~referenced in the above paragraph~~equivalents.

~~-19-~~Related Parties

~~PART II~~The –Company ~~OTHER~~follows ~~INFORMATION~~ASC 850 for the identification of related parties and disclosure of related party transactions. Pursuant to this ASC related parties include a) affiliates of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825-10-15, to be accounted for by the equity method by the investing entity; c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d) principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g) other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

~~ITEM 1.~~Commitments ~~LEGAL~~and ~~PROCEEDINGS~~Contingencies

~~Currently we~~The ~~are~~Company ~~not~~follows ~~aware~~ASC 450 to account for contingencies. Certain conditions may exist as of ~~any~~the ~~litigation~~date ~~pending~~the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or ~~threatened~~more byfuture events occur or fail to occur. This may result in contingent liabilities that are required to be accrued or disclosed in the financial statements. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

~~ITEM 1A~~If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. ~~RISK~~If ~~FACTORS~~the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

~~Not applicable~~Loss ~~for~~contingencies ~~smaller~~considered ~~reporting~~remote ~~company~~are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.

~~ITEM 2.~~5 ~~UNREGISTERED~~Table ~~SALES~~of ~~OF EQUITY SECURITIES AND USE OF PROCEEDS~~Contents

~~None~~Revenue Recognition

~~ITEM~~The 3Company recognizes revenue in accordance with ASC 606 — Revenue from Contracts with Customers. ~~DEFAULTS UPON~~Under ~~SENIOR~~Topic ~~SECURITIES~~606, revenue is recognized when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services.

~~None~~We determine revenue recognition through the following steps:

~~ITEM 4.~~● ~~SUBMISSION~~identification OFof ~~MATTERS~~the TOcontract, Aor ~~VOTE~~contracts, OFwith ~~SECURITY~~a ~~HOLDERS~~customer; ● identification of the performance obligations in the contract; ● determination of the transaction price; ● allocation of the transaction price to the performance obligations in the contract; and ● recognition of revenue when, or as, we satisfy a performance obligation.

~~None~~Sales are recorded when the earnings process is complete or substantially complete, and the revenue is measurable and collectability is reasonably assured, which is typically when products are shipped. Provisions for discounts and rebates to customers, estimated returns and allowances, and other adjustments are provided for in the same period the related sales are recorded. The Company defers any revenue from sales in which payment has been received, but the earnings process has not been completed.

~~ITEM 5.~~Basic ~~OTHER~~and ~~INFORMATION~~Diluted Loss per Share

~~None~~The basic net loss per common share is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted net loss per common share is computed by dividing the net loss adjusted on an “as if converted” basis, by the weighted average number of common shares outstanding plus potential dilutive securities. Potential common shares include stock options, warrants and restricted stock. The number of potential common shares outstanding relating to stock options, warrants and restricted stock is computed using the treasury stock method.

~~ITEM 6.~~The ~~EXHIBITS~~reconciliation of the denominators used to calculate basic EPS and diluted EPS for the three and nine months ended April 30, 2022 and 2021 are as follows:

31.1 Rule 13a-14(a)/15d-14(a) Certification of Chief Executive Officer and Chief Financial Officer

	Three Months Ended				Nine Months Ended
	April 30,				April 30,
	2022		2021		2022		2021
Weighted average common shares outstanding – basic		512,867,867		366,469,029		512,028,140		432,475,901
Plus: Potentially dilutive common shares:
Stock warrants		241,441,305		-		272,065,573		-
Weighted average common shares outstanding – diluted		754,309,172		366,469,029		784,093,713		432,475,901

~~32.1 Section 1350~~Stock ~~Certifications~~warrants excluded from the calculation of ~~Chief~~diluted ~~Executive~~EPS ~~Officer~~because their effect was anti-dilutive were 244,408,695 and ~~Chief~~213,784,427 ~~Financial Officer~~for the three and nine months ended April 30, 2022, respectively, and 461,000,000 for the three and nine months ended April 30, 2021.

~~-20-~~6 Table of Contents

~~SIGNATURES~~Research and Development

~~Pursuant to~~The ~~the~~Company ~~requirements~~performs ofresearch ~~the~~and ~~Securities~~development ~~Exchange~~on ~~Act~~its extracorporeal technological method of ~~1934~~treating many disease states, ~~the~~including ~~registrant~~Alzheimer’s ~~has duly~~Disease, ~~caused~~PTSD, ~~this~~Parkinson’s ~~report~~Disease, epilepsy and other neurodegenerative diseases, sepsis, meningitis and pandemics. The Company currently does not have any employees dedicated to beresearch ~~signed~~and development, but outsources these activities to Arizona State University (ASU) pursuant to an Industry Sponsored Research Agreement, which the Company and ASU entered into on ~~its~~September ~~behalf~~1, 2020 (Research Agreement). The Research Agreement, which terminates on November 30, 2022, calls for monthly payments of $50,000, not to exceed $1,371,782, The Company’s research and development activities have primarily been funded by related parties (Securities Counselors Group and Epidemiologic Solutions Corp.). In accordance with ASC 730-10-25, these expenditures contracted to another party are expensed as incurred. These expenses approximated $710,788 and $471,446 for the ~~undersigned~~nine ~~thereunto duly~~months ~~authorized~~ended April 30, 2022 and 2021, respectively.

	HALBERD CORPORATION
Date: June 19, 2009	By:	/s/ Mark Lundquist
		Mark Lundquist
		Chief Executive Officer,

Stock-Based Compensation

Date: June 19, 2009	By:	/s/ Joel Ungar
		Joel Ungar
		Chief Financial Officer,

The Company accounts for equity instruments issued to employees in accordance with the provisions of ASC 718 Stock Compensation (ASC 718) and Equity-Based Payments to Non-employees pursuant to ASC 2018-07 (ASC 2018-07). All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date of the fair value of the equity instrument issued is the earlier of the date on which the counterparty's performance is complete or the date at which a commitment for performance by the counterparty to earn the equity instruments is reached because of sufficiently large disincentives for nonperformance.

Liquidity and Capital Resources.

For the Nine-Month Period Ended April 30, 2022 versus April 30, 2021

During the period ended April 30, 2022, because we did not generate any revenues, we had negative operating cash flows. Our cash on hand as of April 30, 2022 was $8,162, which was derived from charitable donations from Epidemiologic Solutions Corporation and Internal Revenue Service Section 501(c)(3) organization. Our monthly cash flow burn rate has increased from approximately $44,700 in 2021 to approximately $64,442in 2022. Although we have moderate short term cash needs, as our operating expenses increase, we will face strong medium to long term cash needs. We anticipate that these needs will be satisfied through support from charities, grants, contracts or other non-dilutive sources.

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Results of Operations for the Three and Nine Months Ended April 30, 2022 and 2021.

The following table summarizes selected items from the statement of operations for the three months ended April 30, 2022 and 2021.

	Three Months Ended April 30,						Increase/
	2022			2021			Decrease

Revenues	$	1,217		$	1,144		$	73
Cost of sales		-			2,068			(2,068	)
Gross Profit		1,217			(924	)		2,141

Operating expenses:
General and administrative		20,934			22,146			(1,212	)
Research and development		203,408			199,664			3,744
Professional fees		72,509			5,500			67,009
Total operating expenses:		296,851			227,310			69,541

Operating loss		(295,634	)		(228,234	)		(67,400	)

Other income:
Interest expense		(1,538	)		(1,400	)		138
Total other income (expense)		(1,538	)		(1,400	)		138

Net loss	$	(297,172	)	$	(229,634	)	$	67,538

The following table summarizes selected items from the statement of operations for the nine months ended April 30, 2022 and 2021.

	Nine Months Ended April 30,						Increase/
	2022			2021			Decrease

Revenues	$	5,883		$	4,182		$	1,701
Cost of sales		214			2,068			(1,854	)
Gross Profit		5,669			2,114			3,555

Operating expenses:
General and administrative		79,302			74,576			4,726
Research and development		710,788			471,446			239,342
Professional fees		575,541			52,948			522,593
Total operating expenses:		1,365,631			598,970			766,661

Operating loss		(1,359,962	)		(596,856	)		763,106

Other income:
Interest expense		(4,541	)		(18,939	)		(14,398	)
Total other income (expense)		(4,541	)		(18,939	)		(14,398	)

Net loss	$	(1,364,503	)	$	(615,795	)	$	748,708

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Revenues

We had revenues of $1,217 and $5,883 for the three and nine months ended April 30, 2022, respectively, compared to $1,144 and $4,182 for the three and nine months ended April 30, 2021, respectively. This was an increase of $73, or 6%, for the three months ended April 30, 2022 compared to 2021, and $1,701, or 41%, for the nine months ended April 30, 2022 compared to April 30, 2021.

Cost of Sales

Cost of sales were $-0- and $214 for the three and nine months ended April 30, 2022, respectively, compared to $2,068 and $2,068 for the three and nine months ended April 30, 2021. Gross profits were 100% and 96% for the three and nine months ended April 30, 2022, respectively, compared to negative 81% and 51% for the three and nine months ended April 30, 2021. Cost of sales decreased significantly during the three and nine months ended April 30, 2022, as the products we sold had previously been written off as impaired, therefore there were no cost of sales related to some of the products sold in those current periods.

General and Administrative

General and administrative expenses were $20,934 and $79,302 for the three and nine months ended April 30, 2022, respectively, compared to $22,146 and $74,576 for the three and nine months ended April 30, 2021. The decreased and increased expenses of $1,212 and $4,726 for the three and nine months ended April 30, 2022, compared to April 30, 2021 was primarily due to the general activities of Halberd Corporation arising out of its increased operating expenses, as we ramped up our research operations. The slight decrease during the three months ended April 30, 2022 was due to diminished travel costs.

Research and Development

Research and development expenses were $203,408 and $710,788 for the three and nine months ended April 30, 2022, respectively, compared to $199,664 and $471,446 for the three and nine months ended April 30, 2021. The increased expenses of $3,744 and $239,342 for the three and nine months ended April 30, 2022, compared to April 30, 2021 were due to the research and development costs incurred through our partners, specifically the University of Arizona, incurred during the periods ended April 30, 2022 related to the development of our patented, patent pending and trade secret technologies that were not present in the comparative periods.

Professional Fees

Professional fees were $72,509 and $575,541 for the three and nine months ended April 30, 2022, respectively, compared to $5,500 and $52,948 for the three and nine months ended April 30, 2021. The increase of $67,009, or 1,218%, and $522,593, or 987%, was primarily due to increased stock-based compensation of $458,710 related to warrants issued for services during the nine months ended April 30, 2022.

Other Income (Expense)

Other expense consisted entirely of interest expense. Interest expenses were $1,538 and $4,541 for the three and nine months ended April 30, 2022, respectively, compared to $1,400 and $18,939 for the three and nine months ended April 30, 2021. The increase of $138, or 10%, and decrease of $14,398, or 76%, for the three and nine months ended April 30, 2022, was primarily due to brokers fees incurred on obtaining the SBA loan during the comparative nine months ended April 30, 2021 that were not incurred in the current period.

Net Loss

Net loss was $297,172 and $1,364,503 for the three and nine months ended April 30, 2022, respectively, compared to $229,634 and $615,795 for the three and nine months ended April 30, 2021. The net loss was $0.00 per share for all periods presented. Net loss increased by $67,538 and $748,708, for the three and nine months ended April 30, 2022, respectively. The net loss increased, as set forth above, primarily due to the non-cash, stock-based compensation, increase in professional fees.

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The Company’s Plan of Operation for the Next Twelve Months

The Company’s auditors have expressed doubt as to our ability to continue as a going concern in part, because at April 30, 2022, the Company had negative working capital, an accumulated deficit of $(6,184,553). Although the Company has moderate short term cash needs, as its operating expenses increase, the Company will face strong medium to long term cash needs. Management anticipates that the needs will be satisfied through charitable contributions from Epidemiologic Solutions Corporation an organization qualified as a public charity pursuant to Internal Revenue Code Section 501(c)(3). The Company does not currently have sufficient funds to sustain its operations for the next twelve months and we will need to raise additional cash to fund its operations. In order to continue as a going concern, management must effectively secure grants, contracts, joint ventures, angel investors, or funding from any of a number of sources as a supplement to the funding currently receiving from an Internal Revenue Code Section 501(c)(3) charity so that we can continue to fund our operations until such time as we can develop and market any treatments/products resulting from our research. If the Company is not able to do this, the Company may not be able to continue as an operating company.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

The Company is a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by our company in the reports that it files or submits under the Exchange Act is accumulated and communicated to our management, including its principal executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. Although our management has not formally carried out an evaluation under the supervision and with the participation of our Principal Executive Officer and Principal Financial Officer, who is one and the same, of the effectiveness of the design and operation of our disclosure controls and procedures pursuant to Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 (“Exchange Act”), because of the relatively thin management structure that the Company currently maintains, the Company believes that our Principal Executive Officer and Principal Financial Officer have sufficient timely information to allow them to make necessary disclosures in a timely manner.

Based on this informal evaluation, our principal executive and principal financial and accounting officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934) are still in review for approval by the SEC.

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Management’s Report on Internal Control Over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Exchange Act Rule 13a-15(f). The Company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Changes in Internal Control and Financial Reporting

B.F. Borgers CPA was appointed as auditor of Halberd on December 24, 2021. There has been no changes or disagreements with the Borgers audit firm and B.F. Borgers CPA continues to serve in such capacity to the Company.

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PART II — OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

The Company may be involved in various inquiries, administrative proceedings and litigation relating to matters arising from our operations prior to the change in management and spin-off of our subsidiary on July 31, 2012. The Company is not currently a defendant in any material litigation and is not aware of any threatened litigation that could have a material effect on the Company. Management is not able to estimate the minimum loss to be incurred, if any, as a result of the final outcome of these matters but believes they are not likely to have a material adverse effect upon the Company’s financial position or results of operations and, accordingly, no provision for loss has been recorded.

ITEM 1A. RISK FACTORS

The Company is a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

The following issuances of equity securities by the Company during the three month period ended April 30, 2022 were exempt from the registration requirements of the Securities Act of 1933, as amended, pursuant to Section 4(a)(2) thereof and Regulation D thereunder:

On February 18, 2022, the Company issued 27,044,110 shares in satisfaction of $9,466 of Judgments Payable at a conversion rate of $0.00035 per share pursuant to a court ordered judgment under Rule 3(a)(10).

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4. MINE SAFETY DISCLOSURES

None

ITEM 5. OTHER INFORMATION

None

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ITEM 6. EXHIBITS

31.1*		Certifications of Principal Executive and Financial Officer pursuant to Rule 13a-14(a) or 15d-14(a) under the Securities Exchange Act of 1934, as amended, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

32.1*		Certifications of Principal Executive and Financial Officer pursuant to 18 U.S.C. SEC. 1350 (Section 906 of Sarbanes-Oxley Act of 2002)

101.INS*		Inline XBRL Instance Document

101.SCH*		Inline XBRL Taxonomy Extension Schema Document

101.CAL*		Inline XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF*		Inline XBRL Taxonomy Extension Definition Linkbase Document

101.LAB*		Inline XBRL Taxonomy Extension Label Linkbase Document

101.PRE*		Inline XBRL Taxonomy Extension Presentation Linkbase Document

104*		Cover Page Interactive Data File (embedded within the Inline XBRL document)

* Filed herewith.

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SIGNATURES

Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	Halberd Corporation

Dated: August 29, 2022	By:	/s/ William A. Hartman
		William A. Hartman
	Its:	Principal Executive and Financial Officer, & Director

April 30,

July 31,

Federal and state statutory rate

Change in valuation allowance on deferred tax assets