Exhibit 99.1

UNAUDITED PRO FORMA FINANCIAL STATEMENTS OF THE ESN GROUP AND ASA

Xcelerate Inc., ESN Group Inc. ASA Africa

Unaudited Proforma Consolidated Balance Sheets

For the Six Months Ended June 30, 2023

	Xcelerate			ESN Group		ASA		Acquisition
	Inc.			Inc.		Africa		Entries				Consolidated
Assets

Current Assets:
Cash	$	5,639		$	10,355	$	98,798					$	114,791
Accounts receivable					278,961								278,961
Inventory					545,603								545,603
Prepaid expenses					506								506
Total current assets		5,639			835,425		98,798		–				939,861
Property and equipment - Net					14		1,181						1,195
Investment		300,000					5,000		(300,000	)	(b)		5,000
Goodwill									633,345		(a)(b)(c)		633,345
Intangible assets		4,000							175,929		(c)(d)		179,929
Deposits					7,038								7,038
Total Assets	$	309,639		$	842,477	$	104,979	$	509,274			$	1,766,369

Liabilities and Stockholders' Equity:

Current Liabilities:
Accounts Payable	$	163,802		$	465,367								629,169
Loans payable					206,216				400,000				606,216
Convertible Debt													–
Accrued liabilities					4,227								4,227
Notes payable related parties		356,074							83,000		(a)(b)		439,074
Total Current Liabilities		519,877		$	675,809		–		483,000				1,678,685
Total liabilities		519,877			675,809		–		483,000				1,678,685

Stockholders' Equity (Deficit)
Series A Preferred Stock		–											–
Series B Preferred Stock		12					–						12
Common stock		41,844							400		(b)		42,244
Additional paid in capital		8,630,691							199,600		(b)		8,830,291
Retained earnings (deficit)		(8,882,784	)		166,668		104,979		(306,832	)	(a)(b)(d)		(8,917,970	)
Total Stockholders' Equity (Deficit) Xcelerate Inc.		(210,237	)		166,668		104,979		(106,832	)			(45,423	)
Non-controlling interest		–			–		–		133,107		(a)		133,107
Total Stockholders' Equity (Deficit)		(210,237	)		166,668		104,979		26,274				87,683

Total Liabilities and Stockholders' Equity (Deficit)	$	309,639		$	842,477		104,979	$	509,274			$	1,766,369

Xcelerate Inc., ESN Group Inc. ASA Africa

Unaudited Proforma Consolidated Income Statements

For the Six Months Ended June 30, 2023

	Xcelerate			ESN Group			ASA			Acquisition
	Inc.			Inc.			Africa			Entries			Consolidated

Sales – Net	$	–		$	1,472,883		$	–		$	–		$	1,472,883
Cost of Sales		–			879,662			–			–			879,662
Gross Profit		–			593,221			–			–			593,221

Operating expenses
Stock based compensation		1,453,500												1,453,500
General and administrative expenses		191,853			706,736			88,718						987,307
Amortization of intangible assets		–			–			–			35,186	(d)		35,186
Total operating expenses		1,645,353			706,736			88,718			35,186			2,475,993
Income (loss) from operations		(1,645,353	)		(113,515	)		(88,718	)		(35,186	)		(1,882,772	)

Other income (expense)
Interest expense		(157,500	)		–			–			–			(157,500	)
Total other income (expense)		(157,500	)		–			–			–			(157,500	)
Loss from operations before income tax		(1,802,853	)		(113,515	)		(88,718	)		(35,186	)		(2,040,272	)
Provision for income taxes		–			–			–			–			–
Net loss	$	(1,802,853	)	$	(113,515	)	$	(88,718	)	$	(35,186	)	$	(2,040,272	)
Less : net loss attributable to non-controlling interest		–			–			–			(101,116	) (e)		(101,116	)
Net loss attributable to Xcelerate Inc.	$	(1,802,853	)	$	(113,515	)	$	(88,718	)	$	65,931		$	(1,939,156	)

Basic and fully diluted loss per share	$	(0.00	)	$	–		$	–		$	–		$	(0.00	)

Weighted average number of shares outstanding		418,446,072			–			–			–			418,446,072

Notes

	(a)	To record ESN acquisition entry and to record debt necessary to consummate the acquisition
	(b)	To record ASA acquisition entry and to record debt and 4,000,000 shares of common stock necessary to consummate the acquisition. These shares were valued at $0.05 per share
	(c)	To initially allocate approximately 25% of preliminary goodwill to intangible assets
	(d)	To record amortization of intangible assets over a three year period as if the acquisition had occurred on January 1, 2023
	(e)	To record net loss from non-affiliates for 49% interest

Xcelerate Inc., ESN Group Inc. ASA Africa

Unaudited Proforma Consolidated Balance Sheets

For the Year Ended December 31, 2022

	Xcelerate			ESN Group		ASA		Acquisition
	Inc.			Inc.		Africa		Entries				Consolidated
Assets

Current Assets:
Cash	$	18,815		$	10,771	$	103,068					$	132,654
Accounts receivable					326,660								326,660
Inventory					592,221								592,221
Prepaid expenses					–								–
Total current assets		18,815			929,652		103,068		–				1,051,535
Property and equipment - Net					1		668						669
Investment		210,000			–		10,000		(210,000	)	(b)		10,000
Goodwill									633,345		(a)(b)(c)		633,345
Intangible assets									140,743		(c)(d)		140,743
Deposits					7,544								7,544
Total Assets	$	228,815		$	937,197	$	113,736	$	564,089			$	1,843,837

Liabilities and Stockholders' Equity:

Current Liabilities:
Accounts Payable	$	115,132		$	384,620								499,752
Loans payable									400,000				400,000
Convertible Debt													–
Accrued liabilities					266,323								266,323
Notes payable related parties		132,067							173,000		(a)(b)		305,067
Total Current Liabilities		247,199		$	650,944		–		573,000				1,471,143
Total liabilities		247,199			650,944		–		573,000				1,471,143

Stockholders' Equity (Deficit)
Series A Preferred Stock		–											–
Series B Preferred Stock		12					–						12
Common stock		38,544							400.00		(b)		38,944
Additional paid in capital		7,022,991							199,600.00		(b)		7,222,591
Retained earnings (deficit)		(7,079,931	)		286,253		113,736		(342,018	)	(a)(b)(d)		(7,021,960	)
Total Stockholders' Equity (Deficit) Xcelerate Inc.		(18,384	)		286,253		113,736		(142,018	)			239,587
Non-controlling interest		–			–		–		133,107		(a)		133,107
Total Stockholders' Equity (Deficit)		(18,384	)		286,253		113,736		(8,912	)			372,693
Total Liabilities and Stockholders' Equity (Deficit)	$	228,815		$	937,197		113,736	$	564,088			$	1,843,837

Xcelerate Inc., ESN Group Inc. ASA Africa

Unaudited Proforma Consolidated Income Statements

For the Year Ended December 31, 2022

	Xcelerate			ESN Group			ASA			Acquisition
	Inc.			Inc.			Africa			Entries			Consolidated

Sales – Net				$	2,672,488								$	2,672,488
Cost of Sales					1,519,480									1,519,480
Gross Profit		–			1,153,009			–			–			1,153,009

Operating expenses
Stock based compensation		650,000												796,263
General and administrative expenses		194,609			1,282,952			146,263						340,872
Amortization of intangible assets											70,372	(d)		70,372
Total operating expenses		844,609			1,282,952			146,263			70,372			1,207,507
Income (loss) from operations		(844,609	)		(129,943	)		(146,263	)		(70,372	)		(54,498	)

Other income (expense)
Interest expense		–			–			–			–			–
Total other income (expense)		–			–			–			–			–
Loss from operations before income tax		(844,609	)		(129,943	)		(146,263	)		(70,372	)		(1,191,187	)
Provision for income taxes		–			–			–			–			–
Net loss	$	(844,609	)	$	(129,943	)	$	(146,263	)	$	(70,372	)	$	(1,191,187	)
Less : net loss attributable to non-controlling interest		–			–			–			(138,103	) (e)		(138,103	)
Net loss attributable to Xcelerate Inc.	$	(844,609	)	$	(129,943	)	$	(146,263	)	$	67,731		$	(1,053,084	)

Basic and fully diluted loss per share	$	(0.00	)	$	–		$	–		$	–		$	(0.00	)

Weighted average number of shares outstanding		385,446,072			–			–			–			385,446,072

Notes

	(a)	To record ESN acquisition entry and to record debt necessary to consummate the acquisition
	(b)	To record ASA acquisition entry and to record debt and 4,000,000 shares of common stock necessary to consummate the acquisition. These shares were valued at $0.05 per share
	(c)	To initially allocate approximately 25% of preliminary goodwill to intangible assets
	(d)	To record amortization of intangible assets over a three year period as if the acquisition had occurred on January 1, 2022
	(e)	To record net loss from non-affiliates for 49% interest

Xcelerate, Inc. S-1/A