v3.10.0.1

Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	May 31, 2018	May 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (1,240,202)	$ (310,928)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount	114,728
Change in fair value of derivative liabilities	(40,582)
Fair value of derivative liabilities in excess of debt	625,279
Changes in operating assets and liabilities:
Accounts receivable - related party	(52,287)
Accounts payable and accrued liabilities	174,025	111,845
Accrued interest	13,806	2,847
Due to related parties	162,964	127,250
Net cash used in operating activities	(242,269)	(68,986)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of short-term notes payable	13,140	84,410
Proceeds from issuance of convertible notes payable	260,000
Repayments of short-term notes payable	(16,550)
Net cash provided by financing activities	256,590	84,410
Net increase in cash and cash equivalents	14,321	15,424
Cash and cash equivalents - beginning of period	1,684	139
Cash and cash equivalents - end of period	16,005	15,563
Supplemental Cash Flow Disclosures
Cash paid for interest	0	0
Cash paid for income taxes	0	0
Non-cash financing transactions
Common stock exchanged for preferred stock	7,000
Debt forgiven by previous related party		$ 17,319
Derivative from conversion feature of convertible notes	250,000
Original issue discount and deferred financing costs on convertible notes	$ 17,000

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SIRRUS CORP. 10-Q