Item 1 is incorporated by reference to the unaudited financial statements beginning at page F-1 of this quarterly report.

The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and with the instructions to Form 10-QSB. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. The accompanying unaudited financial statements reflect all adjustments that, in the opinion of management, are considered necessary for a fair presentation of the financial position, results of operations, and cash flows for the periods presented. The results of operations for such periods are not necessarily indicative of the results expected for the full fiscal year or for any future period. The accompanying unaudited financial statements should be read in conjunction with the audited financial statements of Java Detour, Inc. included in our Annual Report on Form 10-KSB for the fiscal year ended December 31, 2006 as filed with the Securities and Exchange Commission (the “SEC”) on April 2, 2007 and as may be amended.
 

JAVA DETOUR, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEET
SEPTEMBER 30, 2007
(Unaudited)


ASSETS
     
CURRENT ASSETS:
     
Cash and cash equivalents
 
$
1,527,985
 
Accounts receivable, net
   
36,703
 
Inventories
   
79,550
 
Prepaid expenses
   
162,178
 
Total current assets
   
1,806,416
 
 
       
NONCURRENT ASSETS:
       
Notes receivable
   
900,000
 
Property and equipment, net
   
3,788,069
 
Intangibles
   
65,482
 
Prepaid expenses
   
12,318
 
Deferred tax assets
   
485,647
 
Other assets
   
67,104
 
 
       
TOTAL ASSETS
 
$
7,125,036
 
 
       
LIABILITIES AND STOCKHOLDERS’ EQUITY
       
CURRENT LIABILITIES:
       
Accounts payable
 
$
669,174
 
Accounts payable, related party
   
22,665
 
Deferred revenue
   
714,000
 
Notes payable, current portion
   
62,490
 
Capital leases, current portion
   
256,705
 
Accrued expenses and other current liabilities
   
402,631
 
Total current liabilities
   
2,127,665
 
 
       
Notes payable, net of current portion
   
909,940
 
Capital lease obligations, net of current portion
   
576,116
 
Deferred rent
   
175,725
 
Total liabilities
   
3,789,446
 
 
       
COMMITMENTS AND CONTINGENCIES
       
STOCKHOLDERS’ EQUITY:
       
Preferred stock, $0.001 par value; 5,000,000 shares authorized;
       
0 shares issued and outstanding
   
-
 
Common stock, $0.001 par value; 75,000,000 shares authorized;
       
28,731,323 shares issued and outstanding
   
28,732
 
Additional paid in capital
   
14,634,451
 
Accumulated deficit
   
(11,327,593
)
Total stockholders’ equity
   
3,335,590
 
 
       
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY
 
$
7,125,7036
 


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

F-1

JAVA DETOUR, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE (LOSS)
THREE AND NINE MONTHS ENDED SEPTEMBER 30, 2007 AND 2006
(Unaudited)

   
Sept 30, 2007
 
Sept 30, 2006
 
Sept 30, 2007
 
Sept 30, 2006
 
OPERATING REVENUES:
 
Three months ended
 
Three months ended
 
Nine months
ended
 
Nine months ended
 
Sales and other operating revenues, net
 
$
1,745,552
 
$
1,660,466
 
$
5,026,142
 
$
4,783,727
 
Cost of sales
   
(484,083
)
 
(467,976
)
 
(1,583,248
)
 
(1,357,615
)
Gross profit
   
1,261,469
   
1,192,490
   
3,442,894
   
3,426,112
 
 
                         
OPERATING EXPENSES:
                         
Store operating expenses
   
1,070,248
   
863,569
   
3,481,219
   
2,403,292
 
Selling, general and administrative expenses
   
1,030,234
   
312,410
   
3,332,350
   
748,221
 
Acquisition due diligence cost
   
181,808
   
-
   
181,808
   
-
 
Depreciation
   
110,410
   
116,187
   
367,532
   
310,967
 
 
                         
Total operating expenses
   
2,392,700
   
1,292,166
   
7,362,909
   
3,462,480
 
 
                         
INCOME (LOSS) FROM OPERATIONS
   
(1,131,231
)
 
(99,676
)
 
(3,920,015
)
 
(36,368
)
                           
OTHER INCOME/(EXPENSE):
                         
Other income
   
16,887
   
(183,294
)
 
132,389
   
38,820
 
Interest (expense)
   
(69,696
)
 
(252,776
)
 
(208,303
)
 
(619,014
)
Gain on registration rights agreement
   
-
   
-
   
150,000
   
-
 
Other (expenses)
   
(904,710
)
 
(14,001
)
 
(930,139
)
 
(47,914
)
     Total other income/(expense)
   
(957,519
)
 
(450,071
)
 
(856,053
)
 
628,108
 
                           
NET INCOME (LOSS) BEFORE INCOME TAXES
   
(2,088,750
)
 
(549,747
)
 
(4,776,068
)
 
(664,476
)
                           
INCOME TAX (EXPENSE) BENEFIT
   
(922
)
       
(3,322
)
 
3,996
 
 
                         
NET INCOME (LOSS)
 
$
(2,089,672
)
$
(549,747
)