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<p style="margin: 0"></p>

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<p style="margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 14pt Times New Roman, Times, Serif"><b>UNITED
STATES<br />
SECURITIES AND EXCHANGE COMMISSION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 12pt Times New Roman, Times, Serif"><b>Washington,
D.C. 20549</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>FORM
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 12pt Times New Roman, Times, Serif"><span id="xdx_905_edei--DocumentQuarterlyReport_c20201001__20210630_z7xbn7dlRGsb"><ix:nonNumeric contextRef="From2020-10-01to2021-06-30" format="ixt:booleantrue" name="dei:DocumentQuarterlyReport">&#9746;</ix:nonNumeric></span>
Quarterly Report Pursuant To Section 13 or 15(d) of the Securities Exchange Act of 1934</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">For the quarterly period ended <b><span id="xdx_90D_edei--DocumentPeriodEndDate_c20201001__20210630_zdCmLMg9JGR8"><ix:nonNumeric contextRef="From2020-10-01to2021-06-30" format="ixt:datemonthdayyearen" name="dei:DocumentPeriodEndDate">June 30, 2021</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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Transition Report Under Section 13 or 15(d) of the Securities Exchange Act of 1934</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">For the transition period from __________ to __________</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;(Issuer&#8217;s telephone number, including area
code)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">_______________________________________________</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name or former address if changed since last
report)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Check
whether the issuer (1) filed all reports required to be filed by section 13 or 15(d) of the Exchange Act during the past 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. <span id="xdx_90F_edei--EntityCurrentReportingStatus_c20201001__20210630_zm2S19plWsA8"><ix:nonNumeric contextRef="From2020-10-01to2021-06-30" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span> &#9746; No &#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
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S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p>

<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 2pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="font-size: 10pt; text-align: center; margin-top: 0pt; margin-bottom: 0pt"></p></div>
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    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
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or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;non-accelerated
filer,&#8221; &#8220;smaller reporting company&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 288pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">State
the number of shares outstanding of each of the issuer&#8217;s classes of common equity, as of the latest practicable date: <span id="xdx_904_edei--EntityCommonStockSharesOutstanding_iI_c20210813_z67NKzN5K8Na" title="Entity Common Stock, Shares Outstanding"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2021-08-13" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">13,175,838</ix:nonFraction></span>&#160;
shares of common stock as of August 13,, 2021.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CREATIVE LEARNING CORPORATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>FORM 10-Q</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Period Ended June 30, 2021</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>TABLE OF CONTENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="width: 10%">&#160;</td>
    <td style="width: 82%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 8%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b>Page&#160;No.</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td>&#160;</td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_001">PART I</a></b></span></td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Item 1.</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_002">Financial Statements</a></span></td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">1</span></td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Item 2.</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_003">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</a></span></td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">16</span></td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Item 3.</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_004">Quantitative and Qualitative Disclosure About Market Risk</a></span></td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">18</span></td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Item 4.</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_005">Controls and Procedures</a></span></td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">18</span></td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td>&#160;</td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif"><b><a href="#a_006">PART II</a></b></span></td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Item 1.</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_007">Legal Proceedings</a></span></td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">19</span></td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Item&#160;1A.</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_008">Risk Factors</a></span></td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">19</span></td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Item 2.</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_009">Unregistered Sales of Equity Securities and Use of Proceeds</a></span></td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">19</span></td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Item 3.</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_010">Defaults Upon Senior Securities</a></span></td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">19</span></td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Item 4.</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_011">Mine Safety Disclosures</a></span></td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">19</span></td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Item 5.</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_012">Other Information</a></span></td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">20&#160;</span></td></tr>
  <tr style="background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td><span style="font: 10pt Times New Roman, Times, Serif">Item 6.</span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_013">Exhibits</a></span></td>
    <td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">20</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"><i>Unless the context otherwise
requires, when we use the words the &#8220;Company,&#8221; &#8220;Creative Learning,&#8221; &#8220;we,&#8221; &#8220;us,&#8221; &#8220;our&#8221;
or &#8220;our Company&#8221; in this Form 10-Q, we are referring to Creative Learning Corporation, a Delaware corporation, and its subsidiaries.</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">This Quarterly Report on Form 10-Q
(the &#8220;Report&#8221; or the &#8220;Form 10-Q&#8221;) includes forward-looking statements within the meaning of Section 27A of the
Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements can be identified by the
use of forward-looking terminology, including the words &#8220;believes,&#8221; &#8220;estimates,&#8221; &#8220;anticipates,&#8221; &#8220;expects,&#8221;
&#8220;intends,&#8221; &#8220;plans,&#8221; &#8220;may,&#8221; &#8220;will,&#8221; &#8220;potential,&#8221; &#8220;projects,&#8221; &#8220;predicts,&#8221;
&#8220;continue,&#8221; or &#8220;should,&#8221; or, in each case, their negative or other variations or comparable terminology. There
can be no assurance that actual results will not materially differ from expectations. You should read statements that contain these words
carefully because they:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="width: 5%">&#160;</td>
    <td style="width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="width: 93%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">discuss future expectations;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 5%">&#160;</td>
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    <td style="width: 93%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">contain projections of future results of operations or financial condition; or</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 5%">&#160;</td>
    <td style="width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
    <td style="width: 93%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">state other &#8220;forward-looking&#8221; information.</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 54pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">We believe it is important to communicate
our expectations to our stockholders. However, there may be events in the future that we are not able to accurately predict or over which
we have no control. The risk factors and cautionary language discussed in this Form 10-Q and in our Form 10-K for the year ended September
30, 2020 provide examples of risks, uncertainties and events that may cause actual results to differ materially from the expectations
described by us in our forward-looking statements, including among other things:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 5%">&#160;</td>
    <td style="width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 5%">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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    <td style="width: 2%"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 5%">&#160;</td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 5%">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">You should not place undue reliance
on these forward-looking statements, which speak only as of the date of this Form 10-Q. Forward-looking statements involve known and unknown
risks and uncertainties that may cause our actual future results to differ materially from those projected or contemplated in the forward-looking
statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">All forward-looking statements
included herein attributable to us or any person acting on our behalf are expressly qualified in their entirety by the cautionary statements
contained or referred to above. Except to the extent required by applicable laws and regulations, we undertake no obligation to update
these forward-looking statements to reflect events or circumstances after the date of this Form 10-Q or to reflect the occurrence of
unanticipated events. You should be aware that the occurrence of the events described in the &#8220;Risk Factors&#8221; section and elsewhere
in this Form 10-Q could have a material adverse effect on us.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_001"></span>PART I</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_002"></span>Item 1. Financial Statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CREATIVE LEARNING CORPORATION</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Condensed Consolidated Balance Sheets</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_497_20210630" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_491_20200930" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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  <tr id="xdx_409_eus-gaap--PrepaidExpenseCurrent_i01I_d0_maCzpuY_z0Nfk9jEf0d2" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_402_eus-gaap--AssetsCurrent_iTI_mtCzpuY_maCzLtf_zwgOMHGqzTsc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--SecurityDeposit_iI_d0_maCzLtf_z9iX8m8wbFJi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40E_eus-gaap--PropertyPlantAndEquipmentNet_iI_maCzLtf_zNp9dZDiotD8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40F_eus-gaap--Assets_iTI_mtCzLtf_zc5bRCUSxTQg" style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zGYben8rREmk" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--LiabilitiesCurrentAbstract_i01B_znD6UCru9R27" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AccountsPayableOtherCurrent_i02I_maCzKx2_zYPJhKb1rfxj" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_401_esrt--BankLoans_i02I_maCzKx2_zJQ4TkjLZzEi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40B_eus-gaap--DeferredRevenueCurrent_i02I_maCzKx2_zC8inWywtrLf" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_i02I_maCzKx2_zkQWLoA7dvE8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_409_eus-gaap--LiabilitiesCurrent_i02TI_mtCzKx2_maCzlHx_zheRBDwhDpp2" style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="padding: 0pt 0pt 0pt 20pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--AdditionalPaidInCapitalCommonStock_i01I_maCzvAx_zunVxpl7i0Oa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_408_eus-gaap--TreasuryStockValue_i01NI_di_msCzvAx_zpYb3baccMN4" style="vertical-align: bottom; background-color: White">
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    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accumulated Deficit</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr id="xdx_40B_eus-gaap--StockholdersEquity_i01TI_mtCzvAx_maCzfTg_z9Pvi1tDpn7d" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_407_eus-gaap--LiabilitiesAndStockholdersEquity_iTI_mtCzfTg_zQ39lJ5Vyj3c" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of the
condensed consolidated unaudited financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CREATIVE LEARNING CORPORATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Condensed Consolidated Statements of Operations
(Unaudited)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_305_113_zZm7ptp796O7" summary="xdx: Statement - Condensed Consolidated Statements of Operations  (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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  <tr id="xdx_401_ecustom--InitialFranchiseFeesRevenue_i01_maCzqJY_zk6KsaN8tkOk" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_405_ecustom--TechnologyFees_i01_maCzqJY_zEgPFZEKNBck" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_40F_eus-gaap--OperatingExpensesAbstract_iB_zEnyHqLF4uNa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">OPERATING EXPENSES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_401_eus-gaap--SalariesAndWages_i01_maCz6ms_zmnLHhIYgcgd" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_405_eus-gaap--ProfessionalFees_i01_maCz6ms_zjHSKuQMqkxl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr id="xdx_40D_ecustom--ProvisionForDoubtfulAccount_i01_maCz6ms_zz4x7DbDjI9f" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_401_eus-gaap--OtherGeneralAndAdministrativeExpense_i01_maCz6ms_zlN98olYaYg3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Other general and administrative expenses</td><td>&#160;</td>
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  <tr id="xdx_408_ecustom--FranchiseCommissions_i01_maCz6ms_zeU5WhQIyfEg" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Franchise commissions</td><td>&#160;</td>
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  <tr id="xdx_402_ecustom--FranchiseTrainingAndExpensesOther_i01_d0_maCz6ms_zkuGq2xFQ1fh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Franchise training and expenses</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="clcn:FranchiseTrainingAndExpensesOther" contextRef="From2020-04-012020-06-30" format="ixt:zerodash" decimals="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="clcn:FranchiseTrainingAndExpensesOther" contextRef="From2020-10-01to2021-06-30" format="ixt:zerodash" decimals="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="clcn:FranchiseTrainingAndExpensesOther" contextRef="From2019-10-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,294</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--Depreciation_i01_maCz6ms_znbTCFzbDbll" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:Depreciation" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,281</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_40D_eus-gaap--AdvertisingExpense_i01_maCz6ms_zlAbCjEtuOz2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of the
condensed consolidated unaudited financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Creative Learning Corporation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Condensed Consolidated Statement of Changes in Stockholders&#8217;
Equity (Deficit) (Unaudited)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">For the three months ended June 30, 2021&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">For the nine months ended June 30, 2021</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_400_eus-gaap--NetIncomeLoss_zLITsVXjVgI9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0375">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<!-- Field: Page; Sequence: 8; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">For the three months ended June 30, 2020</p>

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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0409">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">For the nine months ended June 30, 2020</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0451">&#8212;</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of the
condensed consolidated unaudited financial statements</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CREATIVE LEARNING CORPORATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Condensed Consolidated Statements of Cash Flows
(Unaudited)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of the
condensed consolidated unaudited financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>CREATIVE LEARNING CORPORATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to Condensed Consolidated Unaudited Financial
Statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Creative Learning Corporation (the
&#8220;Company&#8221;) operates wholly owned subsidiaries, BFK Franchise Co., LLC (&#8220;BFK&#8221;) and SF Franchise Company, LLC (&#8220;SF&#8221;),
under the trade names Bricks 4 Kidz&#174; and Sew Fun Studios&#8482; respectively,&#160;that offer children&#8217;s enrichment and education
franchises. As of June 30, 2021, BFK franchisees operated in 496 territories in 35 states and 40 countries.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The accompanying unaudited consolidated
financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial
information, with the instructions to Form 10-Q and with Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information
and footnotes required for complete financial statements. In the opinion of management, these consolidated financial statements contain
all normal recurring adjustments considered necessary for a fair presentation of the Company&#8217;s results for the interim periods that
have been included. The results for the three months and nine months ended June 30, 2021 are not necessarily indicative of the results
to be expected for the full year. These statements should be read in conjunction with the Company&#8217;s audited consolidated financial
statements and management&#8217;s discussion and analysis included in the Company&#8217;s annual report on Form 10-K for the year ended
September 30, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-10-01to2021-06-30" escape="true" name="clcn:RelatedPartiesPolicyTextBlock"><p id="xdx_849_ecustom--RelatedPartiesPolicyTextBlock_zQowto166U0d" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i><span id="xdx_866_zQ51SNrA12Ne">Related Parties</span></i></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company has been involved in
transactions with related parties. A party is considered to be related to the Company if the party directly or indirectly or through one
or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal
owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and 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. A party which
can significantly influence the management or operating policies of the transacting parties or if it has 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 is also a related party.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The preparation of financial statements
in accordance with generally accepted accounting principles 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 financial statements and the
reported amounts of revenues and expenses during the reporting period. The more significant estimates and assumptions made by management
include allowance for doubtful accounts, the valuation allowance for deferred tax assets, depreciation of property and equipment, amortization
of intangible assets, recoverability of long-lived assets and fair market value of equity instruments. Actual results could differ from
those estimates as the current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.</p>

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</ix:nonNumeric><ix:nonNumeric contextRef="From2020-10-01to2021-06-30" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_84E_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zdqfLZdcCtV1" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i><span id="xdx_862_z6WMFphQgM04">Cash, Restricted Cash and Cash Equivalents</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company had restricted
cash of approximately $9,000
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<span id="xdx_906_eus-gaap--RestrictedCashAndCashEquivalentsAtCarryingValue_iI_pp0p0_c20200930_zeEl8tI9aSW" title="Restricted cash" style="display: none"><ix:nonFraction name="us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">20,194</ix:nonFraction></span> at June 30, 2021 and September 30, 2020, respectively, associated with marketing funds collected from the franchisees. Per
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of franchisees gross cash receipts is collected and held to be spent on the promotion of the brand. Any cash collected by the
Company for marketing funds is held in a separate bank account and any balance at period end is presented as &#8220;restricted
cash&#8221; and &#8220;accrued marketing fund&#8221; or &#8220;marketing fund receivable&#8221; on the balance sheet.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-10-01to2021-06-30" escape="true" name="us-gaap:ReceivablesPolicyTextBlock"><p id="xdx_84B_eus-gaap--ReceivablesPolicyTextBlock_ze7aVpkqlaei" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i><span id="xdx_86C_zuQNkG0JWkl4">Accounts and Note Receivables</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company reviews accounts and
notes receivable periodically for collectability, establishes an allowance for doubtful accounts, and records bad debt expense when deemed
necessary. The Company records an allowance for doubtful accounts and notes that is based on historical trends, customer knowledge, any
known disputes, and the aging of the accounts receivable balances combined with management&#8217;s estimate of future potential recoverability.
Receivables and notes are written off against the allowance after all attempts to collect a receivable have failed. The Company believes
its allowance for doubtful accounts at June 30, 2021 and September 30, 2020 are adequate, but actual write-offs could exceed the recorded
allowance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Property and equipment are stated
at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets, which range
from three to forty years. Expenditures for additions and improvements are capitalized, while repairs and maintenance costs are expensed
as incurred. The cost and related accumulated depreciation of property and equipment sold or otherwise disposed of are removed from the
accounts and any gain or loss is recorded in the year of disposal.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company&#8217;s long-lived
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operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability
of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected
to be generated by the asset.&#160;If such asset is considered to be impaired, the impairment to be recognized is measured by the amount
by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management&#8217;s estimates of asset
useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could
have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques
including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The carrying amounts of cash, accounts
receivable, and accounts payable approximate fair value because of the relative short-term maturity of these items and current payment
expected. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and therefore
cannot be determined with precision. Changes in assumptions could significantly affect these estimates. The Company does not hold or issue
financial instruments for trading purposes, nor does it utilize derivative instruments. Notes receivable are recorded at par value less
allowance for doubtful accounts. The carrying amount is consistent with fair value based upon similar notes issued to other franchisees.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">ASC 825, Financial Instruments,
clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability
in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities
and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The carrying value of financial
assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured
on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets
or liabilities carried and measured on a recurring basis during the reporting periods. Financial assets and liabilities measured on a
recurring basis are those that are adjusted to fair value each time a financial statement is prepared</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><i>&#160;</i>&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company generates almost all
of its revenue from contracts with customers. The Company&#8217;s franchise agreements enter the parties into a contractual agreement,
typically over a ten years term, and include performance obligations as follows: protected territory designation, access to proprietary
manuals and handbooks, initial training and on-going assistance, consulting, promotion of goodwill, administration of marketing fund,
marketing and promotion items, initial marketing program development assistance, company website access, Franchise Management Tool access,
lessons and model plans, project kits, Duplo bricks, frames stop motion animation software, and use of the franchisor&#8217;s intellectual
property (IP) (e.g., trade name &#8211; Bricks for Kidz). Upon entering into a franchise agreement, the Company charges an initial franchise
fee, which is fully collectible and nonrefundable as of the date of the signing of the franchise agreement. Further, because the Company&#8217;s
franchises are primarily a mobile concept and do not require finding locations or construction, the franchisees can begin operations as
soon as they complete training.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Per the terms of the franchise
agreements, the Company charges for royalty fees on a monthly basis, generally set at a fixed amount, but in some cases are based on a
percentage of franchisee&#8217;s monthly gross revenues. The Company also charges fees for a marketing fund, generally based on 2% of
franchisee&#8217;s monthly gross revenues, which is managed by the Company, to allocate towards national branding of the Company&#8217;s
concepts to benefit the franchisees. Lastly, the Company charges for technology fees on a monthly basis, generally at a fixed amount,
for the use of the company Franchise Management tool as well as company emails, etc.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Effective October 1, 2018 the Company
began recognizing revenue under ASC 606. The Company considers initial franchise fees to be a part of the license of symbolic intellectual
property (&#8220;IP&#8221;), therefore the performance obligation related to these fees is satisfied over time as the Company fulfills
its promise to grant the customer rights to use, and benefit from, the Company&#8217;s IP, as well as support and maintain the IP. The
initial franchise fee, then, is recorded as deferred revenue at inception and recognized on a straight-line basis over the contract term.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">In accordance with ASC 606-10-55-65,
the Company has determined that the royalty fees, marketing fees, and technology fees are subject to a sales and usage-based royalties&#8217;
constraint on licenses of IP. Accordingly, these fees are recognized as revenue at the later of when the sales or usage occurs or the
related performance obligation is satisfied. Technology fees are recorded net of processing fees. Marketing fees are limited to the lesser
of marketing amounts earned or expensed; therefore, the Company will recognize amounts received in excess of amounts spent on the balance
sheet in the accrued marketing fund liability and will recognize amounts spent in excess of amounts received on the balance sheet in the
marketing fund receivable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company collects transfer fees
when contracts are transferred between parties and accounts for the transfer as a contract modification under ASC 606. Because the transfer
does not increase the scope of the contract or promise any additional goods or services and there are no new distinct services that will
be provided after the transfer the Company considers the transfer fee part of the existing contract. Transfer fees, then, are recorded
as deferred revenue at inception and recognized on a straight-line basis over the remaining contract term.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">When contracts are terminated due
to default, or in conjunction with an early termination agreement, the Company accounts for the early termination as a contract modification
under ASC 606. Because the termination eliminates any future performance obligations of the Company any deferred revenue associated with
the terminated contract is recognized into revenue at the time of termination, along with any early termination fees, in the initial franchise
fee line on the Company&#8217;s Statement of Operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company generates revenue from
sales of merchandise where the performance obligation is met, and therefore revenue recognized, upon the delivery of merchandise to the
customer.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Contract Liability &#8211; Deferred Revenue</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">In conjunction with the adoption
of ASC 606, effective October 1, 2018 the Company recorded deferred revenue as a contract liability for its initial franchise fees collected
and related to contracts with remaining performance obligations. During the nine months ended June 30, 2021 the activity in the deferred
revenue account was as follows:</p>

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<ix:nonNumeric contextRef="From2020-10-01to2021-06-30" escape="true" name="clcn:SummaryOfDeferredRevenueActivityTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--SummaryOfDeferredRevenueActivityTableTextBlock_z3bmPPO5mZk3" summary="xdx: Disclosure - Nature of Organization and Summary of Significant Accounting Policies (Details 1)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"><span id="xdx_8BD_zaCu593964k7" style="display: none">Summary of deferred revenue activity</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--DeferredRevenue_iS_pp0p0_c20201001__20210630_zksV7qCPcHv5" title="Deferred revenue at beggining" style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:DeferredRevenue" contextRef="AsOf2020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,212,679</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Initial franchise fees collected</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--InitialFranchiseFeesCollected_c20201001__20210630_pp0p0" title="Initial franchise fees collected" style="text-align: right"><ix:nonFraction name="clcn:InitialFranchiseFeesCollected" contextRef="From2020-10-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">10,956</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Deferred revenue recognized into revenue</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--RevenueRecognizedIntoRevenue_iN_pp0p0_di_c20201001__20210630_ziX9iRyoOh64" title="Deferred revenue recognized into revenue" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="clcn:RevenueRecognizedIntoRevenue" contextRef="From2020-10-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,002,962</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Balance, June 30, 2021</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Current portion</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eus-gaap--DeferredRevenueCurrent_iNI_pp0p0_di_c20210630_zPIFbjHjdOAg" title="Current portion" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredRevenueCurrent" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">746,084</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Deferred revenue, net of current portion</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DeferredRevenueNoncurrent_iI_pp0p0_c20210630_zMgS4sufoHtl" title="Deferred revenue, net of current portion" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:DeferredRevenueNoncurrent" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,474,589</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8A7_zw3wH4RJoVK4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Amounts expected to be recognized
into revenue related to performance obligations that are unsatisfied (or partially unsatisfied) as of June 30, 2021 were as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<ix:nonNumeric contextRef="From2020-10-01to2021-06-30" escape="true" name="us-gaap:RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionTableTextBlock_z3QCEquINRn7" summary="xdx: Disclosure - Nature of Organization and Summary of Significant Accounting Policies (Details 2)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left"><span id="xdx_8B8_zQ78WVZgU9Ih" style="display: none">Summary of performance obligations</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_492_20210630_zIpwF8PqW1z6" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_404_ecustom--RevenueRemainingPerformanceObligationYearOne_iI_pp0p0_maRRPOzt04_zFmJ8biqby4c" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; width: 70%; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Twelve months ended June 30, 2022</span></td><td style="width: 10%">&#160;</td>
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  <tr id="xdx_406_ecustom--RevenueRemainingPerformanceObligationYearTwo_iI_pp0p0_maRRPOzt04_zZzUGLS2tRFa" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="clcn:RevenueRemainingPerformanceObligationYearTwo" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">657,817</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--RevenueRemainingPerformanceObligationYearThree_iI_pp0p0_maRRPOzt04_zkZvBuwRCHNe" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="clcn:RevenueRemainingPerformanceObligationYearThree" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">451,429</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--RevenueRemainingPerformanceObligationYearFour_iI_pp0p0_maRRPOzt04_zHgrPR1xnxTd" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 10pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Twelve months ended June 30, 2025</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="clcn:RevenueRemainingPerformanceObligationYearFour" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">191,089</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_ecustom--RevenueRemainingPerformanceObligationAfterYearFive_iI_pp0p0_maRRPOzt04_zGe9Pqf6q2K8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 10pt; text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Twelve months ended June 30, 2026 and thereafter</span></td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr id="xdx_40C_eus-gaap--RevenueRemainingPerformanceObligation_iTI_pp0p0_mtRRPOzt04_zh3eljuQDCY1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span style="font: 10pt Times New Roman, Times, Serif">Total</span></td><td style="padding-bottom: 2.5pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8AE_zDIpX1084N6h" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Contract Liability / Asset &#8211; Accrued Marketing
Fund / Marketing Fund Receivable</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Per the terms of the franchise
agreements, the Company collects 2% of franchisee&#8217;s gross revenues for a marketing fund, managed by the Company, to allocate toward
national branding of the Company&#8217;s concepts to benefit the franchisees.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The marketing fund amounts owed
to the Company are accounted for as a liability on the balance sheet and the actual collections are deposited into a marketing fund bank
account, presented as restricted cash on the balance sheet. Expenses pertaining to the marketing fund activities are paid from the marketing
fund and reduce the liability account. Upon adoption of FASB 606 on October 1, 2018, the Company presents these marketing fund revenues
and expenses on a gross basis on its statement of operations. Any unused funds at the end of the period are recorded as accrued marketing
fees or any funds used in excess of funds collected are recorded as a marketing fund receivable. The Company expects to collect this advance
in future periods from the 2% fees collected on future franchisee gross revenues. The activity in the accrued marketing fund liability
account for the nine months ended June 30, 2021 was as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span id="xdx_8BC_zpegeZzDj50a" style="display: none">Summary of accrued marketing fund for advertising fund revenue accounts</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Marketing fund liability (receivable), September 30, 2020</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--AccruedMarketingFundForAdvertisingFundRevenue_iS_pp0p0_c20201001__20210630_zfRBxwq5PQ8e" title="Accrued marketing fund for advertising fund revenue at beginning" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0633">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Marketing fund billings recognized into income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--MarketingFundBillings_c20201001__20210630_pp0p0" title="Marketing fund billings" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0635">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Marketing funds recognized into expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--CommissionsRecognizedIntoExpense_c20201001__20210630_pp0p0" title="Commissions recognized into expense" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0637">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 70%; text-align: left; padding-bottom: 1pt">Marketing funds advanced by the Company</td><td style="width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_98B_ecustom--MarketingFundsAdvancedByCompany_iN_pp0p0_di_c20201001__20210630_zAdNv7JM5TEa" title="Marketing funds advanced by the Company" style="border-bottom: Black 1pt solid; width: 18%; text-align: right">(<ix:nonFraction name="clcn:MarketingFundsAdvancedByCompany" contextRef="From2020-10-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">14,690</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt">Marketing fund liability (receivable), June 30, 2021</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_ecustom--AccruedMarketingFundForAdvertisingFundRevenue_iNE_pp0p0_di_c20201001__20210630_zeDPC6ylfh7b" title="Accrued marketing fund for advertising fund revenue at beginning" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="clcn:AccruedMarketingFundForAdvertisingFundRevenue" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">14,690</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
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</ix:nonNumeric><p id="xdx_8AB_zmjh2tCAt3Li" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Contract Asset &#8211; Prepaid Commission Expense</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 18pt">In accordance with ASC 606 the
costs related to obtaining a contract are to be capitalized as long as the costs are recoverable and incremental. Effective October 1,
2018, the date the Company adopted ASC 606, it capitalized the value of sales commissions as a contract asset and is amortizing those
costs straight-line over the contract life of the franchise agreement to which they relate. During the nine months ended June 30, 2021,
the activity in the contract asset account was as follows:</p>

<ix:exclude><p id="xdx_234_zpQiyVVxJQS2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 18pt">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23E_zKIw2ORLOS3g" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 18pt"></p></ix:exclude>

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<ix:exclude><p id="xdx_23B_zkbrsVWWMbfl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 18pt">&#160;</p></ix:exclude>

<ix:nonNumeric contextRef="From2020-10-01to2021-06-30" escape="true" name="clcn:SummaryOfContractAssetActivityTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfContractAssetActivityTableTextBlock_zzAKWXioOaF9" summary="xdx: Disclosure - Nature of Organization and Summary of Significant Accounting Policies (Details 4)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span id="xdx_8B7_zSZDXRUFfmud" style="display: none">Summary of contract asset activity</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%">Balance, September 30, 2020</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--AccruedLiabilitiesForCommissionsExpenseAndTaxes_iS_pp0p0_c20201001__20210630_zUkIVP09kB33" title="Commission expense at beginning" style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesForCommissionsExpenseAndTaxes" contextRef="AsOf2020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">724,878</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Commissions paid</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--PaymentsForCommissions_c20201001__20210630_pp0p0" title="Commissions paid" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0650">&#8212;</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Commissions recognized into expense</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--AmortizationOfDeferredSalesCommissions_iN_pp0p0_di_c20201001__20210630_zjiSTJAdnOW4" title="Commissions recognized into expense" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:AmortizationOfDeferredSalesCommissions" contextRef="From2020-10-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">231,675</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>Balance, June 30, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--AccruedLiabilitiesForCommissionsExpenseAndTaxes_iE_pp0p0_c20201001__20210630_zjoLJSJWm8kl" title="Commissions expense at end" style="text-align: right"><ix:nonFraction name="us-gaap:AccruedLiabilitiesForCommissionsExpenseAndTaxes" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">493,203</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt">Current portion</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--PrepaidcommissionCurrentPortion_iNI_pp0p0_di_c20210630_zr5muMV7RwTf" title="Current portion" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="clcn:PrepaidcommissionCurrentPortion" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">174,795</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt">Prepaid commission expense, net of current portion</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_ecustom--PrepaidCommissionExpenseNetOfCurrentPortion_c20210630_pp0p0" title="Prepaid commission expense, net of current portion" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="clcn:PrepaidCommissionExpenseNetOfCurrentPortion" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">318,408</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AE_za4T97nTtKt8" style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-10-01to2021-06-30" escape="true" name="us-gaap:AdvertisingCostsPolicyTextBlock"><p id="xdx_848_eus-gaap--AdvertisingCostsPolicyTextBlock_zicH2HJBBvvc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span id="xdx_861_zS8y9mhpUB43">General Advertising Costs</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">General advertising costs are
expensed as incurred. The Company incurred general advertising costs for the three months and nine months ended June 30, 2021 of
$7,927 <span id="xdx_908_eus-gaap--AdvertisingExpense_pp0p0_c20210401__20210630_zUdQVoE2ijEd" title="Advertising costs" style="display: none"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">15,509</ix:nonFraction></span> and $10,566,
<span id="xdx_902_eus-gaap--AdvertisingExpense_pp0p0_c20201001__20210630_zslJNnFhRYk8" title="Advertising costs" style="display: none"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2020-10-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">18,148</ix:nonFraction></span> respectively and $<span id="xdx_900_eus-gaap--AdvertisingExpense_c20200401__20200630_pp0p0" title="Advertising costs"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2020-04-012020-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">658</ix:nonFraction></span>
and $<span id="xdx_90B_eus-gaap--AdvertisingExpense_c20191001__20200630_pp0p0" title="Advertising costs"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2019-10-012020-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,963</ix:nonFraction></span>, for the three
and nine months ended June 30, 2020, respectively.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-10-01to2021-06-30" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_84A_eus-gaap--IncomeTaxPolicyTextBlock_zIUt4bTypiL2" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i><span id="xdx_867_zFBku1bPsBzc">Income Taxes</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The provision for income taxes
and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based
on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in
effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability
that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion
is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance
is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized. Given
previous recurring losses, the Company cannot conclude that it is more likely than not that such assets will be realized, therefore a
full valuation allowance has been recorded during the nine months ended June 30, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company reviews its filing
positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">When there are uncertainties related
to potential income tax benefits, in order to qualify for recognition, the position the Company takes has to have at least a &#8220;more
likely than not&#8221; chance of being sustained (based on the position&#8217;s technical merits) upon challenge by the respective authorities.
The term &#8220;more likely than not&#8221; means a likelihood of more than 50 percent. Otherwise, the Company may not recognize any of
the potential tax benefit associated with the position. The Company recognizes a benefit for a tax position that meets the &#8220;more
likely than not&#8221; criterion at the largest amount of tax benefit that is greater than 50 percent likely of being realized upon its
effective resolution. Unrecognized tax benefits involve management&#8217;s judgment regarding the likelihood of the benefit being sustained
with the ultimate realization being dependent on generating sufficient taxable income in future years. The final resolution of uncertain
tax positions could result in adjustments to recorded amounts and may affect our results of operations, financial position and cash flows.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company&#8217;s policy is to
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tax benefits will occur within the next twelve months.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The tax years subject to examination
by major tax jurisdictions include the years 2015 and forward by the U.S. Internal Revenue Service.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Basic earnings per share are computed
by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per
share reflect the potential dilution that could occur if stock options or other contracts to issue common stock were exercised or converted
during the period. Dilutive securities having an anti-dilutive effect on diluted earnings per share are excluded from the calculation.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company accounts for employee
stock awards for services based on the grant date fair value of the instrument issued, and those issued to non-employees are recorded
based on the grant date fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably
measurable. Stock awards are expensed over the service period.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">During the nine months ended June
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the stock issuance.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt">Certain prior year amounts have
been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of
operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 22.5pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">All newly issued accounting pronouncements,
but not yet effective, have been deemed either immaterial or not applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">At June 30, 2021 and September
30, 2020, the Company held certain notes receivable totaling approximately $<span id="xdx_90E_eus-gaap--OtherReceivables_c20210630_pp0p0" title="Other receivables"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,000</ix:nonFraction></span> and $<span id="xdx_90C_eus-gaap--OtherReceivables_c20200930_pp0p0" title="Other receivables"><ix:nonFraction name="us-gaap:OtherReceivables" contextRef="AsOf2020-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">9,000</ix:nonFraction></span>, respectively, net of allowances, for extended
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Litigation </i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">The Company is subject to litigation
claims arising in the ordinary course of business. The Company believes that it has adequately accrued for legal matters in accordance
with the requirements of GAAP. The Company records litigation accruals for legal matters which are both probable and estimable and for
related legal costs as incurred. The Company does not reduce these liabilities for potential insurance or third-party recoveries.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">On October 2, 2015, the Company
filed suit in the state court in St. John&#8217;s County, Florida, Case No. CA 15-1076, against its former Chief Executive Officer Brian
Pappas, Christine Pappas, its former Human Resources officer, and an independent company controlled by Mr. Pappas named Franventures,
LLC (&#8220;Franventures&#8221;). The lawsuit sought return of Company emails and other electronic materials in the possession of the
defendants, Company control over the process by which the Company&#8217;s documents are identified, and a court judgment that the property
is the Company&#8217;s. Mr. and Mrs. Pappas had returned certain Company documents that they have identified, but other issues remained.
On December 11, 2017, Brian Pappas filed a counterclaim alleging the Company is required to indemnify him for a multitude of matters.
On October 8, 2020 the Court dismissed Brian Pappas&#8217; indemnity counterclaim without prejudice</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">In a separate suit, filed on March
7, 2016 in the state court in St. John&#8217;s County, Florida (Case No. CA 16-236), Franventures filed suit against the Company alleging
that it is due an unstated amount of money from the Company pursuant to a contract the Company had previously terminated. On June 23,
2016, the Company filed a counterclaim against Franventures, which also included a complaint against former Chairman of the Board and
Chief Executive Officer Brian Pappas. The counterclaim seeks redress for losses and expenditures caused by alleged fraud, conversion of
company assets, and breaches of fiduciary duty that the Company alleges that defendants perpetrated upon CLC, including assertions regarding
actions by Brian Pappas that the Company alleges occurred while Mr. Pappas was serving as the Chief Executive Officer of CLC and as a
member of its board of directors. On October 27, 2016, Brian Pappas filed a motion to amend the complaint in Case No. CA 16-236 to add
a claim alleging that the Company slandered him by virtue of a press release issued on or about August 1, 2016, in which the Company reported
to shareholders on steps it had taken and improvements it had implemented.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;The Company&#8217;s complaint
against Mr. Pappas and Franventures (Case No. CA 15-1076) was consolidated with Mr. Pappas&#8217; and Franventures&#8217; complaint against
the Company (Case No. CA 16-236) for purposes of discovery, but not for any other purpose.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">On May 22, 2021, the Company, Brian
Pappas, Christine Pappas and Franventures entered into an agreement under which the parties agreed to mutually release all parties from
any claims or causes of action that they have against the other, including without limitation any claims asserted in Case No. CA 15-1076
and Case No. CA 16-236. The Company agreed to pay Brian Pappas and his assigns 60 consecutive, monthly payments of $4,000 commencing on
June 1, 2021 and continuing through June 1, 2026.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">On February 24, 2017, franchisee,
Team Kasa, LLC, along with its three owners, filed suit in the Eastern District of New York (Case No. 2:17-cv-01074) against former CEO
Brian Pappas and Franventures, as well as four other defendants seeking damages under the New York Franchise Sales Act. The same Plaintiffs
also initiated an arbitration proceeding against the Company on the same issues (American Arbitration Association, Case No. 01-17-0001-1968),
alleging the Company is jointly and severally liable for damages resulting from the allegations against Mr. Pappas and Franventures. The
Company is contesting the allegations and its liability for any damages in the arbitration case. Both cases have been held in abeyance
as the parties seek a resolution.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">On November 8, 2017, franchisee,
Indy Bricks, LLC, along with its two owners, Ben and Kate Schreiber, initiated arbitration against the Company (American Arbitration Association,
Case No. 01-17-0006-8120). The Plaintiffs allege breach of contract, fraud, misrepresentations and omissions, violations of the Indiana
Franchise Act, and violations of the Indiana Deceptive Franchise Practices Act. On April 23, 2020, a settlement agreement was entered
into between the Plaintiffs and the Company under which the arbitration was dismissed. Pursuant to the settlement agreement, Indy Bricks,
LLC will pay the Company an agreed amount of past due franchise fees, monthly marketing and royalty fees, and monthly fees to utilize
the Company&#8217;s franchise management software.</p>

<ix:exclude><p id="xdx_231_zcBAbgXLPOq4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p></ix:exclude>

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</ix:nonNumeric><ix:nonNumeric contextRef="From2020-10-01to2021-06-30" escape="true" name="clcn:SaleOfCondominiumTextBlock"><p id="xdx_80E_ecustom--SaleOfCondominiumTextBlock_zko71DZa18o7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>(4) <span id="xdx_829_zg5G23ZToDpc">Sale of Condominium</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">On October 30, 2019 the Company
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which represented the excess of the proceeds over the carrying value on that date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Christopher Rego has been a director since February
5, 2020, and our Chief Executive Officer since May 1, 2020. Prior to his appointment, Mr. Rego purchased an active franchise in California.
During the nine months ended June 30, 2021 the Company recognized royalty revenue from the franchise of $<span id="xdx_90F_eus-gaap--Revenues_c20201001__20210630__srt--ConsolidatedEntitiesAxis__us-gaap--FranchiseMember__us-gaap--IncomeStatementLocationAxis__custom--RoyaltyRevenuesMember_pp0p0" title="Revenue"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-10-012021-06-30_us-gaap_FranchiseMember_custom_RoyaltyRevenuesMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,828</ix:nonFraction></span> and recognized marketing
fee revenue from the franchise of $<span id="xdx_90C_eus-gaap--Revenues_pp0p0_c20201001__20210630__srt--ConsolidatedEntitiesAxis__us-gaap--FranchiseMember__us-gaap--IncomeStatementLocationAxis__custom--MarketingRevenueMember_zZYIKGTC1ym" title="Revenue"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-10-012021-06-30_us-gaap_FranchiseMember_custom_MarketingRevenueMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span>. Total payments made by the franchisee were $<span id="xdx_905_eus-gaap--Revenues_pp0p0_c20201001__20210630__srt--ConsolidatedEntitiesAxis__us-gaap--FranchiseMember_zJ7hscIkQBDh" title="Revenue"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2020-10-012021-06-30_us-gaap_FranchiseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">6,265</ix:nonFraction></span>. As of June 30, 2021 and September 30, 2020 the
accounts receivable balance with the franchisee was $<span id="xdx_906_eus-gaap--AccountsReceivableNet_c20210630__srt--ConsolidatedEntitiesAxis__us-gaap--FranchiseMember_pp0p0" title="Accounts receivable"><ix:nonFraction name="us-gaap:AccountsReceivableNet" contextRef="AsOf2021-06-30_us-gaap_FranchiseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">18,081</ix:nonFraction></span> and $<span id="xdx_900_eus-gaap--AccountsReceivableNet_c20200930__srt--ConsolidatedEntitiesAxis__us-gaap--FranchiseMember_pp0p0" title="Accounts receivable"><ix:nonFraction name="us-gaap:AccountsReceivableNet" contextRef="AsOf2020-09-30_us-gaap_FranchiseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">11,894</ix:nonFraction></span>&#160;, respectively and the franchisee had a deferred revenue
balance of $<span id="xdx_904_eus-gaap--DeferredRevenueCurrent_c20210630__srt--ConsolidatedEntitiesAxis__us-gaap--FranchiseMember_pp0p0" title="Deferred revenue"><ix:nonFraction name="us-gaap:DeferredRevenueCurrent" contextRef="AsOf2021-06-30_us-gaap_FranchiseMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></span>.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">Mr. Rego is also the CEO of Teknowland,
a software development company, with which the Company entered into an agreement on March 10, 2020 to perform development and maintenance
services in relation to the Company&#8217;s franchise management software. The term of the agreement was six months, subject to auto-renewal
until Teknowland had completed its obligations under the agreement, but subject to each party&#8217;s right to terminate the agreement
at any time on 30 days&#8217; notice. Under the agreement, the Company was obligated to pay Teknowland a fee of $<span id="xdx_900_eus-gaap--DueToRelatedPartiesCurrent_c20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChristopherRegoMember__dei--LegalEntityAxis__custom--TeknowlandMember_pp0p0" title="Due to related party"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-06-30_custom_ChristopherRegoMember_custom_TeknowlandMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,900</ix:nonFraction></span> <span id="xdx_902_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_c20201001__20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChristopherRegoMember__dei--LegalEntityAxis__custom--TeknowlandMember" title="Frequency of periodic payments"><ix:nonNumeric contextRef="From2020-10-012021-06-30_custom_ChristopherRegoMember_custom_TeknowlandMember" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">per month</ix:nonNumeric></span> for
development and maintenance services. Starting in November 2020, the Company and Teknowland orally agreed to reduce the monthly amount
that the Company is obligated to pay to $<span id="xdx_909_eus-gaap--AccountsPayableRelatedPartiesCurrent_c20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChristopherRegoMember__dei--LegalEntityAxis__custom--TeknowlandMember_pp0p0" title="Account payable, related party"><ix:nonFraction name="us-gaap:AccountsPayableRelatedPartiesCurrent" contextRef="AsOf2021-06-30_custom_ChristopherRegoMember_custom_TeknowlandMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,000</ix:nonFraction></span> per month.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">During the year ended September
30, 2020, the Company and Mr. Rego orally agreed that Mr. Rego and Teknowland would develop an eLearning program to enable the Company
to offer educational programs over the internet. No agreement was reached regarding whether the Company or Teknowland would own the eLearning
program, or the terms under which the Company would be entitled to use the program on a long-term basis, whether as owner or licensee.
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testing the program, the Company&#8217;s board decided in December 2020 not to pursue the E-Learning program.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">Beginning in January 2021, Teknowland
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">On February 12, 2021, the Company,
Chris Rego and Teknowland entered into an agreement under which the parties mutually agreed to terminate the March 10, 2020 agreement
to develop and maintain the Company&#8217;s franchise management system, and the oral agreement under which Teknowland hosted the Company&#8217;s
website. In both cases, the Company has engaged an independent firm to provide the services. Under the same agreement, the Company agreed
to transfer and assign to Teknowland all of the Company&#8217;s rights in the E-Learning program developed by Teknowland for the Company.
The Company evaluated the E-Learning program on a trial basis, and elected not to pursue it as a line of business. The Company agreed
to pay Teknowland $<span id="xdx_908_eus-gaap--RepaymentsOfRelatedPartyDebt_c20210201__20210212__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChrisRegoMember__dei--LegalEntityAxis__custom--TeknowlandMember_pp0p0" title="Payment to related party"><ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2021-02-012021-02-12_custom_ChrisRegoMember_custom_TeknowlandMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">50,000</ix:nonFraction></span> to pay all invoices associated with the two agreements and the E-Learning program, of which $20,000 was payable
at execution of the agreement, $20,000 was payable 30 days later and $10,000 was payable 60 days later. As of June 30, 2021 $<span id="xdx_90E_eus-gaap--RepaymentsOfRelatedPartyDebt_c20210401__20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChrisRegoMember__dei--LegalEntityAxis__custom--TeknowlandMember_pp0p0" title="Payment to related party"><ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2021-04-012021-06-30_custom_ChrisRegoMember_custom_TeknowlandMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">20,000</ix:nonFraction></span> has
been paid and $<span id="xdx_90A_eus-gaap--DueToRelatedPartiesCurrent_c20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ChrisRegoMember__dei--LegalEntityAxis__custom--TeknowlandMember_pp0p0" title="Due to related party"><ix:nonFraction name="us-gaap:DueToRelatedPartiesCurrent" contextRef="AsOf2021-06-30_custom_ChrisRegoMember_custom_TeknowlandMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">30,000</ix:nonFraction></span> is still owed.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"><b>&#160;</b>During the nine months
ended June 30, 2021, JoyAnn Kenny-Charlton, a director of the Company, agreed to relinquish <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20201001__20210630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JoyAnnKennyCharltonMember_zHuVkeT7m589" title="Shares cancelled"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" contextRef="From2020-10-012021-06-30_custom_JoyAnnKennyCharltonMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">272,472</ix:nonFraction></span> shares previously approved for issuance
to her for director services.</p>

<ix:exclude><p id="xdx_231_zF54F9Et99T6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23D_zyMx3Yvny9Jd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"></p></ix:exclude>

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</ix:nonNumeric><ix:nonNumeric contextRef="From2020-10-01to2021-06-30" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_807_eus-gaap--SubsequentEventsTextBlock_zwmEeAuPXtdd" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>(6) <span id="xdx_827_zVFwEORfPE14">Subsequent Events</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">On July 20, 2021, the Company
entered into an Agreement to acquire the remaining 51% of Bricks4Schoolz, LLC (&#8220;Bricks4Schoolz&#8221;) that it did not own. Consideration
for the purchase includes payment of $108,000 payable in twelve payments of $9,000 monthly beginning on August 1, 2021 and continuing
through July 31, 2022, and <span id="xdx_900_eus-gaap--WeightedAverageNumberOfSharesRestrictedStock_c20210701__20210720__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6YsT3KubMO1"><ix:nonFraction name="us-gaap:WeightedAverageNumberOfSharesRestrictedStock" contextRef="From2021-07-012021-07-20_us-gaap_SubsequentEventMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">300,000</ix:nonFraction>
</span>shares of the Company&#8217;s restricted stock. In addition, the principles of the Bricks4Schoolz agreed to assign any rights
that they had to proprietary software and content developed for Bricks4Schoolz. In July 2019, the company had acquired a 49% interest
in Bricks4Schoolz by entering into an operating agreement with the owner of the 51% interest. As part of the acquisition, the Company
and the sellers of the 51% interest in Bricks4Schoolz entered into mutual releases of liability. The Company is currently evaluating
the impact of this acquisition, therefore, as of the date of this filing the accounting for this transaction is not yet complete and
the disclosures have yet to be finalized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_003"></span>Item 2. Management&#8217;s Discussion and Analysis of Financial Condition
and Plan of Operation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Overview</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Creative Learning Corporation,
operating under the trade names of Bricks 4 Kidz&#174; and Sew Fun Studios&#174;, offers educational and enrichment programs to children
ages 3 to 13+ through its franchisees. The Company&#8217;s business model is to sell franchise territories and collect a one-time franchise
fee and subsequent monthly royalty fees from each territory. Through the Company&#8217;s franchise business model, which includes a proprietary
curriculum and marketing strategy plus a proprietary franchise management tool, the Company provides a wide variety of programs designed
to enhance students&#8217; problem solving and critical thinking skills. As of June 30, 2021, the Company had 496 Bricks 4 Kidz&#174; and
Sew Fun Studios&#174; franchise territories, 28 Bricks 4 Kidz&#174; master franchises, and 141 Bricks 4 Kidz&#174; sub-franchises operating
in 40 countries.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company temporarily suspended
domestic franchise offers and sales of Bricks 4 Kidz&#174; and Sew Fun Studios&#174; franchises in compliance with FTC Franchise Rule, Section
436.7(a) due to delay in completion of the Company&#8217;s fiscal year 2018 and 2019 consolidated audited financial statements. In turn,
this delayed completion of the Company&#8217;s 2018 and 2019 FDDs for the Bricks 4 Kidz&#174; and Sew Fun Studios&#174; franchise offerings.
The Company has completed all required financial statements, and expects to update its FDDs shortly to resume new franchise sales. However,
the resumption of new franchise sales may be further delayed due to disruptions caused by the COVID-19 pandemic. At this time, the Company
is unable to predict when it will resume new franchise sales.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Three and Nine Months ended June 30, 2021 and 2020</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Revenues were $462,629 and $1,929,644
during the three and nine months ended June 30, 2021, as compared to $621,690 and $2,259,726 during the three and nine months ended June
30, 2020, respectively. The drop in gross revenues in 2021 as compared to 2020 is mainly attributable to decreases in royalty fees and
marketing fund revenue, which was offset by an increase in initial franchise fees caused by the offboarding of existing franchisees. The
decline in revenues in 2021 as compared to 2020 was mainly the result of the impact of the Coronavirus (&#8220;COVID-19&#8221;) pandemic
on our business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Initial franchise fees were $263,854
and $1,002,962 during the three and nine months ended June 30, 2021, as compared to $221,347 and $720,318 during the three and nine months
ended June 30, 2020, respectively. The increase in initial franchise fees during the three and nine months ended June 30, 2021 was primarily
due to the acceleration of deferred revenues in 2021 due to the offboarding of franchisees during the nine months ended June 30, 2021,
which was partially offset by fewer new franchise sales due to the COVID-19 pandemic.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Royalty fee revenues were $183,491
and $819,965 during the three and nine months ended June 30, 2021, respectively, as compared to $342,010 and $1,248,467 during the three
and nine months ended June 30, 2020, respectively. Royalty fee revenues decreased as compared to the comparative periods due to the offboarding
of franchisees during the year ended September 30, 2020, and the nine months ended June 30, 2021, which resulted in fewer franchisees
being charged royalties in the current period versus the same period of the prior year. In addition, royalty fee revenues were lower because
of the interruption of normal operation at many franchises because of the COVID-19 pandemic.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Marketing fund revenues were $0
during the three and nine months ended June 30, 2021, as compared to $12,979 and $159,773 during the three and nine months ended June
30, 2020, respectively. The Company had no marketing fund revenue in the current period due to the impact of COVID-19. In particular,
due to the impact of the COVID-19 pandemic on the business of our franchisees, we voluntarily elected to cease charging our franchises
for marketing fees in March 2020. The Company expects to resume charging franchisees for marketing when they are able to return to normal
operations following the COVID-19 pandemic.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Technology fees were $15,284 and
$106,717 during the three and nine months ended June 30, 2021, respectively, as compared to $45,354 and $131,168 during the three and
nine months ended June 30, 2020, respectively. Technology fees decreased during the nine months ended June 30, 2021 over the comparative
prior period due to the due to the impact of the COVID-19.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Operating expenses were $586,677
and $1,651,034 during the three and nine months ended June 30, 2021, respectively, as compared to $624,391 and $1,723,108, respectively
during the three and nine months ended June 30, 2020. Operating expenses declined in 2021 as compared to 2020 primarily due to lower marketing
fund expenses, payroll expenses and professional expenses, which was offset to some extent by higher bad debt expense and higher franchise
commissions in 2021 as compared to 2020. Franchise commissions increased as a result of the offboarding of franchisees, which triggered
the recognition of prepaid commissions into expense.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Net income (loss) for the three
months and nine months ended June 30, 2021 was approximately $(123,000) and $281,000, respectively as compared to approximately $(3,000)
and $552,000 in the three and nine months ended June 30, 2020. The decrease in net income in the nine months ended June 30, 2021 as compared
to June 30, 2020 was a result of lower revenues partially offset by lower expenses. The lower revenues were due to more offboards of franchises
in fiscal 2020, and the nine months ended June 30, 2021, and the lack of new franchise sales, which resulted in lower royalty fee revenue
in the current period. However, lower royalty fee revenue was partially offset by the higher recognition of deferred revenue in the current
period. The lower expenses, as explained above, were due to lower marketing fund, payroll and professional expenses.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Liquidity and Capital Resources</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company&#8217;s primary source
of liquidity is cash generated through operations. As of June 30, 2021, the Company had approximately $380,000 of unrestricted cash, and
used cash flow from operations of approximately $58,000 in the nine months ended June 30, 2021. The Company believes it has sufficient
cash on hand to cover expenses for the next 12 months.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company is dependent upon both
franchise sales and royalty fees to continue current business operations and liquidity.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The recent COVID-19 outbreak has
been declared a pandemic by the World Health Organization, has spread to the United States and many other parts of the world and has adversely
affected our business operations, employee availability, financial condition, liquidity and cash flow and the length of such impacts are
uncertain. The outbreak of the COVID-19 continues to grow both in the United States and globally, and related government and private sector
responsive actions have and will continue to adversely affect our business operations. It is impossible to predict the effect and ultimate
impact of the COVID-19 pandemic as the situation is rapidly evolving.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The spread of COVID-19 has caused
public health officials to recommend precautions to mitigate the spread of the virus, including warning against congregating in heavily
populated areas, such as malls and shopping centers. Among the precautions has been the closure of a substantial portion of the schools
in the United States, which will adversely impact our royalty revenue from franchisees and our ability to sell new franchises. There is
significant uncertainty around the breadth and duration of these school closures and other business disruptions related to COVID-19, as
well as its impact on the U.S. and global economy. The extent to which COVID-19 impacts our results will depend on future developments,
which are highly uncertain and cannot be predicted, including new information that may emerge concerning the severity of COVID-19 and
the actions taken to contain it or treat its impact. We have asked our corporate employees whose jobs allow them to work remotely to do
so for the foreseeable future. Such precautionary measures could create operational challenges as we adjust to a remote workforce, which
could adversely impact our business.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Cash funds are used for ongoing
operating expenses, the purchase of equipment, property improvement, and software development.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_004"></span>Item 3. Quantitative and Qualitative Disclosures about Market Risk</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Not applicable to us as a smaller
reporting company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_005"></span>Item 4. Controls and Procedures</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><i>Evaluation of Disclosure Controls
and Procedures</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">As of the end of the period covered
by this report (the &#8220;Evaluation Date&#8221;), we carried out an evaluation regarding the three months ended June 30, 2021, under
the supervision and with the participation of our management, including our President and Chief Financial Officer, of the effectiveness
of the design and operation of our disclosure controls and procedures pursuant to Rule 13a-15 under the Securities Exchange Act of 1934,
as amended (the &#8220;Exchange Act&#8221;). Based upon this evaluation, our management concluded that, as of the Evaluation Date, our
disclosure controls and procedures were not effective to provide reasonable assurance that information required to be disclosed in the
reports that are filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified
by the Securities and Exchange Commission&#8217;s rules and forms and that our disclosure controls and procedures are designed to ensure
that information required to be disclosed in the reports that we file or submit under the Exchange Act is accumulated and communicated
to our management, as appropriate, to allow timely decisions regarding required disclosure.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Because of the inherent limitations
in all control systems, no evaluation of controls can provide absolute assurance that the Company&#8217;s disclosure controls and procedures
will detect or uncover every situation involving the failure of persons within the Company to disclose material information otherwise
required to be set forth in the Company&#8217;s periodic reports.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><i>Changes in Internal Control
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">The Company&#8217;s management
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regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with
generally accepted accounting principles. During the period ending June 30, 2021, the Company discovered that it lacked controls to ensure
that all sources of revenue are properly deposited in the Company&#8217;s accounts, and that any changes require the signature of two
or more officers. The Company is conducting a review of all banking and payment processing relationships to ensure that the proper controls
are in place, and expects to remediate the deficiency shortly. &#160;Other than the change identified earlier in this paragraph, there
was no change in our internal control over financial reporting that occurred during the quarter ended June 30, 2021 that has materially
affected, or is reasonably likely to materially affect, our internal control over financial reporting.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">The Company continues to have the
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

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<tr style="vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">Management believes that despite
our material weaknesses, our consolidated financial statements for the quarter ended June 30, 2021 are fairly stated, in all material
respects, in accordance with GAAP.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_006"></span>PART II</b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_007"></span>Item 1. Legal Proceedings</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"><span style="background-color: white">The
discussion of pending legal matters included in Item 3 of the Company&#8217;s Annual Report on Form 10-K for the fiscal year ended September
30, 2020 is incorporated herein by reference.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">On May 22, 2021, the Company, Brian
Pappas, Christine Pappas and Franventures entered into an settlement agreement under which the parties agreed to mutually release each
other from any claims or causes of action that they have against the other, including without limitation any claims asserted in a lawsuit
filed by the Company against Brian Pappas, Christine Pappas, and Franventures, LLC (&#8220;Franventures&#8221;), a company controlled
by Mr. Pappas, in the state court of St. John&#8217;s County, Florida, Case No. CA 15-1076, and a lawsuit filed by Franventures against
the Company, with Mr. Pappas named as a third party defendant, in the state court in St. John&#8217;s County, Florida, Case No. CA 16-236.
Under the settlement agreement, the Company agreed to pay Brian Pappas and his assigns 60 consecutive, monthly payments of $4,000 commencing
on June 1, 2021 and continuing through June 1, 2026.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Other than as disclosed above,
there have been no material changes in legal proceedings since the filing of the Form 10-K.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_008"></span>Item 1A. Risk Factors </b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">For information regarding factors
that could affect the Company&#8217;s results of operations, financial condition and liquidity, see the risk factors discussed under Part
II, Item&#160;1A of the Company&#8217;s most recent annual report on Form 10-K.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_009"></span>Item 2. Unregistered Sales of Equity Securities and Use of Proceeds</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Not applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_010"></span>Item 3. Defaults Upon Senior Securities</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Not applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_011"></span>Item 4. Mine Safety Disclosures</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">Not applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_012"></span>Item 5. Other Information</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">None</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 20pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_013"></span>Item 6. Exhibits</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Exhibits</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: top; background-color: #CCEEFF">
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    <td><span style="font: 10pt Times New Roman, Times, Serif">XBRL Taxonomy Extension Calculation Linkbase Document</span></td></tr>
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    <td><span style="font: 10pt Times New Roman, Times, Serif">XBRL Taxonomy Extension Label Linkbase Document</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td>&#160;</td>
<td colspan="2"><span style="font: 10pt Times New Roman, Times, Serif"><b>CREATIVE LEARNING CORPORATION</b></span></td></tr>
<tr style="vertical-align: top">
<td style="width: 50%">&#160;</td>
<td style="width: 5%">&#160;</td>
<td style="width: 45%">&#160;</td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">Dated: August 16, 2021</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">By: </span></td>
<td style="border-bottom: black 1pt solid"><span style="font: 10pt Times New Roman, Times, Serif">&#160;/s/ Mike Elkin</span></td></tr>
<tr>
<td style="vertical-align: top">&#160;</td>
<td style="vertical-align: top">&#160;</td>
<td style="vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">Mike Elkin </span></td></tr>
<tr>
<td style="vertical-align: top">&#160;</td>
<td style="vertical-align: top">&#160;</td>
<td style="vertical-align: bottom">Chief Accounting Officer<br />
(Principal Financial Officer)</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td>&#160;</td>
<td colspan="2"><span style="font: 10pt Times New Roman, Times, Serif"><b>CREATIVE LEARNING CORPORATION</b></span></td></tr>
<tr style="vertical-align: top">
<td style="width: 50%">&#160;</td>
<td style="width: 5%">&#160;</td>
<td style="width: 45%">&#160;</td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">Dated: August 16, 2021</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">By:</span></td>
<td style="border-bottom: black 1pt solid"><span style="font: 10pt Times New Roman, Times, Serif">&#160;/s/ Rod K. Whiton</span></td></tr>
<tr>
<td style="vertical-align: top">&#160;</td>
<td style="vertical-align: top">&#160;</td>
<td style="vertical-align: bottom"><span style="font: 10pt Times New Roman, Times, Serif">Rod K. Whiton </span></td></tr>
<tr>
<td style="vertical-align: top">&#160;</td>
<td style="vertical-align: top">&#160;</td>
<td style="vertical-align: bottom">President<br /> (Principal Executive Officer)</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">21</p>

<!-- Field: Rule-Page --><div style="margin-top: 3pt; margin-bottom: 3pt; width: 100%"><div style="border-top: Black 2pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>



































































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UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒
Quarterly Report Pursuant To Section 13 or 15(d) of the Securities Exchange Act of 1934
For the quarterly period ended
June 30, 2021
☐
Transition Report Under Section 13 or 15(d) of the Securities Exchange Act of 1934
For the transition period from __________ to __________
Commission File Number:
000-52883
CREATIVE LEARNING CORPORATION
(Exact name of registrant as specified in its charter)
Delaware
20-4456503
(State or other jurisdiction of
incorporation or organization)
(I.R.S. Employer
Identification No.)
475 W Townplace
,
Suite A
St Augustine
,
FL
32092
(Address of principal executive offices, including Zip Code)
(904)
824-3133
(Issuer's telephone number, including area
code)
_______________________________________________
(Former name or former address if changed since last
report)
Check
whether the issuer (1) filed all reports required to be filed by section 13 or 15(d) of the Exchange Act during the past 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 ☐
Indicate
by check mark whether the registrant has submitted 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 is a large accelerated filer, an accelerated filer, a non-accelerated filer, a small reporting company
or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "non-accelerated
filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☐
Accelerated filer
☐
Non-accelerated filer
☒
Smaller reporting company
☒
Emerging growth company
☐
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐
No
☒
State
the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date:
13,175,838
shares of common stock as of August 13,, 2021.
CREATIVE LEARNING CORPORATION
FORM 10-Q
Period Ended June 30, 2021
TABLE OF CONTENTS
Page No.
PART I
Item 1.
Financial Statements
1
Item 2.
Management's Discussion and Analysis of Financial Condition and Results of Operations
16
Item 3.
Quantitative and Qualitative Disclosure About Market Risk
18
Item 4.
Controls and Procedures
18
PART II
Item 1.
Legal Proceedings
19
Item 1A.
Risk Factors
19
Item 2.
Unregistered Sales of Equity Securities and Use of Proceeds
19
Item 3.
Defaults Upon Senior Securities
19
Item 4.
Mine Safety Disclosures
19
Item 5.
Other Information
20
Item 6.
Exhibits
20
i
Unless the context otherwise
requires, when we use the words the "Company," "Creative Learning," "we," "us," "our"
or "our Company" in this Form 10-Q, we are referring to Creative Learning Corporation, a Delaware corporation, and its subsidiaries.
CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
This Quarterly Report on Form 10-Q
(the "Report" or the "Form 10-Q") includes forward-looking statements within the meaning of Section 27A of the
Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These forward-looking statements can be identified by the
use of forward-looking terminology, including the words "believes," "estimates," "anticipates," "expects,"
"intends," "plans," "may," "will," "potential," "projects," "predicts,"
"continue," or "should," or, in each case, their negative or other variations or comparable terminology. There
can be no assurance that actual results will not materially differ from expectations. You should read statements that contain these words
carefully because they:
●
discuss future expectations;
●
contain projections of future results of operations or financial condition; or
●
state other "forward-looking" information.
We believe it is important to communicate
our expectations to our stockholders. However, there may be events in the future that we are not able to accurately predict or over which
we have no control. The risk factors and cautionary language discussed in this Form 10-Q and in our Form 10-K for the year ended September
30, 2020 provide examples of risks, uncertainties and events that may cause actual results to differ materially from the expectations
described by us in our forward-looking statements, including among other things:
●
the operating and financial results of and our relationships with our franchisees;
●
actions taken by our franchisees that may harm our business;
●
incidents that may impair the value of our brand;
●
our failure to successfully implement our growth strategy;
●
changing economic conditions;
●
our need for additional financing;
●
risks associated with our franchisees;
●
litigation and regulatory issues;
●
our failure to comply with current or future laws or regulations; and
●
The impact of the Coronavirus (COVID-19) pandemic.
ii
You should not place undue reliance
on these forward-looking statements, which speak only as of the date of this Form 10-Q. Forward-looking statements involve known and unknown
risks and uncertainties that may cause our actual future results to differ materially from those projected or contemplated in the forward-looking
statements.
All forward-looking statements
included herein attributable to us or any person acting on our behalf are expressly qualified in their entirety by the cautionary statements
contained or referred to above. Except to the extent required by applicable laws and regulations, we undertake no obligation to update
these forward-looking statements to reflect events or circumstances after the date of this Form 10-Q or to reflect the occurrence of
unanticipated events. You should be aware that the occurrence of the events described in the "Risk Factors" section and elsewhere
in this Form 10-Q could have a material adverse effect on us.
iii
PART I
Item 1. Financial Statements
CREATIVE LEARNING CORPORATION
Condensed Consolidated Balance Sheets
June 30,
2021
September 30,
2020
(Unaudited)
Current Assets:
Cash
$
380,408
$
427,659
Restricted Cash (marketing fund)
8,689
20,194
Accounts receivable, less allowance for doubtful accounts of approximately $
1,016,000
and $
942,000
, respectively
199,463
269,211
Prepaid commission expense
174,795
212,122
Prepaid expense
—
10,452
Marketing fund receivable
14,690
—
Notes receivables - current portion, less allowance for doubtful accounts of approximately $
91,000
and $
91,000
, respectively
6,675
9,159
Total Current Assets
784,720
948,797
Security deposit
—
833
Prepaid commission expense - net of current portion
318,408
512,756
Property and equipment, net of accumulated depreciation of approximately $
501,000
and $
416,000
, respectively
48,755
131,618
Total Assets
$
1,151,883
$
1,594,004
Liabilities and Stockholders' Equity
Current Liabilities:
Accounts payable
$
294,294
$
69,527
SBA Loan - PPP
119,980
119,980
Deferred revenue
746,084
915,103
Accrued liabilities
22,588
8,743
Total Current Liabilities
1,182,946
1,113,353
Deferred revenue - net of current portion
1,474,589
2,297,576
Total Liabilities
2,657,535
3,410,929
Commitments and Contingencies (Note 3)
—
—
Stockholders' Equity (Deficit)
Preferred stock, $
.0001
par value;
10,000,000
shares authorized;
-
0
- shares issued and outstanding
—
—
Common stock, $
.0001
par value;
50,000,000
shares authorized
13,240,938
shares issued and
13,175,838
shares outstanding as of June 30, 2021 13,363,410 shares issued and 13,298,310 shares outstanding as of September 30, 2020
1,322
1,334
Additional paid in capital
3,020,092
2,990,080
Treasury Stock
65,100
shares, at cost
(
34,626
)
(
34,626
)
Accumulated Deficit
(
4,492,440
)
(
4,773,713
)
Total Stockholders' Equity (Deficit)
(
1,505,652
)
(
1,816,925
)
Total Liabilities and Stockholders' Equity (Deficit)
$
1,151,883
$
1,594,004
The accompanying notes are an integral part of the
condensed consolidated unaudited financial statements.
1
CREATIVE LEARNING CORPORATION
Condensed Consolidated Statements of Operations
(Unaudited)
For the three months ended June 30,
For the nine months ended
June 30,
2021
2020
2021
2020
REVENUES
Royalty fees
$
183,491
$
342,010
$
819,965
$
1,248,467
Marketing fund revenue
—
12,979
—
159,773
Initial franchise fees
263,854
221,347
1,002,962
720,318
Technology fees
15,284
45,354
106,717
131,168
Merchandise sales
—
—
—
—
TOTAL REVENUES
462,629
621,690
1,929,644
2,259,726
OPERATING EXPENSES
Salaries and payroll taxes and stock-based compensation
104,781
175,240
349,551
454,006
Professional, legal and consulting fees
100,729
128,267
394,931
479,144
Bad debt expense
(
19,003
)
136,182
83,936
165,550
Other general and administrative expenses
294,161
82,156
486,934
191,934
Franchise commissions
59,247
62,628
231,675
182,337
Franchise training and expenses
—
—
—
3,294
Depreciation
31,253
26,281
85,859
81,107
General advertising
15,509
658
18,148
5,963
Franchise marketing fund expense
—
12,979
—
159,773
TOTAL OPERATING EXPENSES
586,677
624,391
1,651,034
1,723,108
OPERATING INCOME (LOSS)
(
124,048
)
(
2,701
)
278,610
536,618
OTHER INCOME (EXPENSE)
712
(
565
)
2,663
15,202
INCOME (LOSS) BEFORE INCOME TAXES
(
123,336
)
(
3,266
)
281,273
551,820
PROVISION FOR INCOME TAXES
—
—
—
—
NET INCOME (LOSS)
$
(
123,336
)
$
(
3,266
)
$
281,273
$
551,820
NET INCOME PER SHARE
Basic
$
(
0.01
)
$
—
$
0.02
$
0.04
Diluted
$
(
0.01
)
$
—
$
0.02
$
0.04
Basic weighted average number of common shares outstanding
13,240,938
13,444,592
13,189,910
13,477,299
Diluted weighted average number of common shares outstanding
13,415,151
13,444,592
13,415,151
13,477,299
The accompanying notes are an integral part of the
condensed consolidated unaudited financial statements.
2
Creative Learning Corporation
Condensed Consolidated Statement of Changes in Stockholders'
Equity (Deficit) (Unaudited)
For the three months ended June 30, 2021
Additional
Total Stockholder's
Treasury Stock
Common stock
Paid-in
Accumulated
Equity
Shares
Value
Shares
Amount
Capital
Deficit
(Deficit)
Balance, March 31, 2021
(
65,100
)
$
(
34,626
)
13,240,938
$
1,322
$
3,020,092
$
(
4,369,104
)
$
(
1,382,316
)
Net Income
—
—
—
—
—
(
123,336
)
(
123,335
)
Balance, June 30, 2021
(
65,100
)
$
(
34,626
)
13,240,938
$
1,322
$
3,020,092
$
(
4,492,440
)
$
(
1,505,652
)
For the nine months ended June 30, 2021
Additional
Total Stockholder's
Treasury Stock
Common stock
Paid-in
Accumulated
Equity
Shares
Value
Shares
Amount
Capital
Deficit
(Deficit)
Balance, September 30, 2020
(
65,100
)
$
(
34,626
)
13,363,410
$
1,334
$
2,990,080
$
(
4,773,713
)
$
(
1,816,925
)
Shares Issued
—
—
150,000
15
29,985
—
30,000
Shares Cancelled
—
—
(
272,472
)
(
27
)
27
—
—
Net Income
—
—
—
—
—
281,273
281,274
Balance, June 30, 2021
(
65,100
)
$
(
34,626
)
13,240,938
$
1,322
$
3,020,092
$
(
4,492,440
)
$
(
1,505,652
)
3
For the three months ended June 30, 2020
Additional
Total Stockholder's
Treasury Stock
Common stock
Paid-in
Accumulated
Equity
Shares
Value
Shares
Amount
Capital
Deficit
(Deficit)
Balance, March 31, 2020
(
65,100
)
$
(
34,626
)
13,642,816
$
1,362
$
2,990,052
$
(
4,838,788
)
$
(
1,882,000
)
Shares cancelled
—
—
(
279,406
)
(
28
)
28
—
—
Net income
—
—
—
—
—
(
3,266
)
(
3,266
)
Balance, June 30, 2020
(
65,100
)
$
(
34,626
)
13,363,410
$
1,334
$
2,990,080
$
(
4,842,054
)
$
(
1,885,266
)
For the nine months ended June 30, 2020
Additional
Total Stockholder's
Treasury Stock
Common stock
Paid-in
Accumulated
Equity
Shares
Value
Shares
Amount
Capital
Deficit
(Deficit)
Balance, September 30, 2019
(
65,100
)
$
(
34,626
)
13,607,102
$
1,360
$
2,897,554
$
(
5,393,874
)
$
(
2,439,586
)
Compensatory stock issuances
—
—
35,714
2
2,498
—
2,500
Shares Cancelled
—
—
(
279,406
)
(
28
)
28
—
—
Net income
—
—
—
—
—
551,820
551,820
Balance, June 30, 2020
(
65,100
)
$
(
34,626
)
13,363,410
$
1,334
$
2,990,080
$
(
4,842,054
)
$
(
1,885,266
)
The accompanying notes are an integral part of the
condensed consolidated unaudited financial statements
4
CREATIVE LEARNING CORPORATION
Condensed Consolidated Statements of Cash Flows
(Unaudited)
For the nine months ended
June 30,
2021
2020
Cash flows from operating activities:
Net Income
$
281,273
$
551,820
Adjustments to reconcile net loss to net cash provided by/(used in) operating activities:
Depreciation
85,859
81,107
Gain on sale of assets held for sale
—
(
20,602
)
Bad debt expense
83,936
29,368
Stock based compensation
30,000
2,500
Changes in operating assets and liabilities:
Accounts receivable
(
14,188
)
(
208,150
)
Prepaid expenses
10,452
(
6,585
)
Prepaid commission expense
231,675
176,916
Deposits
833
(
833
)
Accounts payable
224,767
(
32,750
)
Accrued liabilities
13,845
(
92,017
)
Deferred Revenue
(
992,006
)
(
655,051
)
Accrued marketing fund
(
14,690
)
(
64,790
)
Net cash provided by (used in) operating activities
(
58,244
)
(
239,067
)
Cash flows from investing activities:
Acquisition of property and equipment
(
2,996
)
—
Sale of assets held for sale
—
100,231
Collection of Notes receivable
2,484
(
6,987
)
Net cash provided by (used in) investing activities
(
512
)
93,244
Cash flows from financing activities
Proceeds from PPP Loan
—
119,980
Net cash provided by (used in) financing activities
—
119,980
Net change in cash, cash equivalents and restricted cash
(
58,756
)
(
25,843
)
Cash, cash equivalents and restricted cash at beginning of period
447,853
540,021
Cash, cash equivalents and restricted cash at end of period
$
389,097
$
514,178
The accompanying notes are an integral part of the
condensed consolidated unaudited financial statements.
5
CREATIVE LEARNING CORPORATION
Notes to Condensed Consolidated Unaudited Financial
Statements
(1)
Nature of Organization, Operations and
Summary of Significant Accounting Policies:
Nature of Organization
Creative Learning Corporation (the
"Company") operates wholly owned subsidiaries, BFK Franchise Co., LLC ("BFK") and SF Franchise Company, LLC ("SF"),
under the trade names Bricks 4 Kidz® and Sew Fun Studios™ respectively, that offer children's enrichment and education
franchises. As of June 30, 2021, BFK franchisees operated in 496 territories in 35 states and 40 countries.
Basis of Presentation
The accompanying unaudited consolidated
financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial
information, with the instructions to Form 10-Q and with Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information
and footnotes required for complete financial statements. In the opinion of management, these consolidated financial statements contain
all normal recurring adjustments considered necessary for a fair presentation of the Company's results for the interim periods that
have been included. The results for the three months and nine months ended June 30, 2021 are not necessarily indicative of the results
to be expected for the full year. These statements should be read in conjunction with the Company's audited consolidated financial
statements and management's discussion and analysis included in the Company's annual report on Form 10-K for the year ended
September 30, 2020.
Related Parties
The Company has been involved in
transactions with related parties. A party is considered to be related to the Company if the party directly or indirectly or through one
or more intermediaries, controls, is controlled by, or is under common control with the Company. Related parties also include principal
owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and 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. A party which
can significantly influence the management or operating policies of the transacting parties or if it has 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 is also a related party.
Use of Estimates
The preparation of financial statements
in accordance with generally accepted accounting principles 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 financial statements and the
reported amounts of revenues and expenses during the reporting period. The more significant estimates and assumptions made by management
include allowance for doubtful accounts, the valuation allowance for deferred tax assets, depreciation of property and equipment, amortization
of intangible assets, recoverability of long-lived assets and fair market value of equity instruments. Actual results could differ from
those estimates as the current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.
6
Cash, Restricted Cash and Cash Equivalents
The Company had restricted
cash of approximately $9,000
and $20,000
at June 30, 2021 and September 30, 2020, respectively, associated with marketing funds collected from the franchisees. Per
the franchise agreements a marketing fund of
2
%
of franchisees gross cash receipts is collected and held to be spent on the promotion of the brand. Any cash collected by the
Company for marketing funds is held in a separate bank account and any balance at period end is presented as "restricted
cash" and "accrued marketing fund" or "marketing fund receivable" on the balance sheet.
Accounts and Note Receivables
The Company reviews accounts and
notes receivable periodically for collectability, establishes an allowance for doubtful accounts, and records bad debt expense when deemed
necessary. The Company records an allowance for doubtful accounts and notes that is based on historical trends, customer knowledge, any
known disputes, and the aging of the accounts receivable balances combined with management's estimate of future potential recoverability.
Receivables and notes are written off against the allowance after all attempts to collect a receivable have failed. The Company believes
its allowance for doubtful accounts at June 30, 2021 and September 30, 2020 are adequate, but actual write-offs could exceed the recorded
allowance.
Property, Equipment and Depreciation
Property and equipment are stated
at cost. Depreciation is calculated using the straight-line method over the estimated useful lives of the related assets, which range
from three to forty years. Expenditures for additions and improvements are capitalized, while repairs and maintenance costs are expensed
as incurred. The cost and related accumulated depreciation of property and equipment sold or otherwise disposed of are removed from the
accounts and any gain or loss is recorded in the year of disposal.
Fixed Assets
Useful Life
Equipment
5
years
Furniture and Fixtures
5
years
Property Improvements
15
-
40
years
Software
3
years
Long-Lived Assets
The Company's long-lived
assets consist of property and equipment, and intangible assets. The Company tests for impairment losses on long-lived assets used in
operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability
of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected
to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount
by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management's estimates of asset
useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could
have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques
including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary.
7
Fair Value of Financial Instruments
The carrying amounts of cash, accounts
receivable, and accounts payable approximate fair value because of the relative short-term maturity of these items and current payment
expected. These fair value estimates are subjective in nature and involve uncertainties and matters of significant judgment, and therefore
cannot be determined with precision. Changes in assumptions could significantly affect these estimates. The Company does not hold or issue
financial instruments for trading purposes, nor does it utilize derivative instruments. Notes receivable are recorded at par value less
allowance for doubtful accounts. The carrying amount is consistent with fair value based upon similar notes issued to other franchisees.
ASC 825, Financial Instruments,
clarifies that fair value is an exit price, representing the amount that would be received to sell an asset or paid to transfer a liability
in an orderly transaction between market participants. It also requires disclosure about how fair value is determined for assets and liabilities
and establishes a hierarchy for which these assets and liabilities must be grouped, based on significant levels of inputs as follows:
Level 1:
Quoted prices in active markets for identical assets or liabilities.
Level 2:
Quoted prices in active markets for similar assets and liabilities and inputs that are observable for the asset or liability.
Level 3:
Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.
The determination of where assets
and liabilities fall within this hierarchy is based upon the lowest level of input that is significant to the fair value measurement.
The carrying value of financial
assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured
on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. The Company had no financial assets
or liabilities carried and measured on a recurring basis during the reporting periods. Financial assets and liabilities measured on a
recurring basis are those that are adjusted to fair value each time a financial statement is prepared
Revenue Recognition
The Company generates almost all
of its revenue from contracts with customers. The Company's franchise agreements enter the parties into a contractual agreement,
typically over a ten years term, and include performance obligations as follows: protected territory designation, access to proprietary
manuals and handbooks, initial training and on-going assistance, consulting, promotion of goodwill, administration of marketing fund,
marketing and promotion items, initial marketing program development assistance, company website access, Franchise Management Tool access,
lessons and model plans, project kits, Duplo bricks, frames stop motion animation software, and use of the franchisor's intellectual
property (IP) (e.g., trade name – Bricks for Kidz). Upon entering into a franchise agreement, the Company charges an initial franchise
fee, which is fully collectible and nonrefundable as of the date of the signing of the franchise agreement. Further, because the Company's
franchises are primarily a mobile concept and do not require finding locations or construction, the franchisees can begin operations as
soon as they complete training.
8
Per the terms of the franchise
agreements, the Company charges for royalty fees on a monthly basis, generally set at a fixed amount, but in some cases are based on a
percentage of franchisee's monthly gross revenues. The Company also charges fees for a marketing fund, generally based on 2% of
franchisee's monthly gross revenues, which is managed by the Company, to allocate towards national branding of the Company's
concepts to benefit the franchisees. Lastly, the Company charges for technology fees on a monthly basis, generally at a fixed amount,
for the use of the company Franchise Management tool as well as company emails, etc.
Effective October 1, 2018 the Company
began recognizing revenue under ASC 606. The Company considers initial franchise fees to be a part of the license of symbolic intellectual
property ("IP"), therefore the performance obligation related to these fees is satisfied over time as the Company fulfills
its promise to grant the customer rights to use, and benefit from, the Company's IP, as well as support and maintain the IP. The
initial franchise fee, then, is recorded as deferred revenue at inception and recognized on a straight-line basis over the contract term.
In accordance with ASC 606-10-55-65,
the Company has determined that the royalty fees, marketing fees, and technology fees are subject to a sales and usage-based royalties'
constraint on licenses of IP. Accordingly, these fees are recognized as revenue at the later of when the sales or usage occurs or the
related performance obligation is satisfied. Technology fees are recorded net of processing fees. Marketing fees are limited to the lesser
of marketing amounts earned or expensed; therefore, the Company will recognize amounts received in excess of amounts spent on the balance
sheet in the accrued marketing fund liability and will recognize amounts spent in excess of amounts received on the balance sheet in the
marketing fund receivable.
The Company collects transfer fees
when contracts are transferred between parties and accounts for the transfer as a contract modification under ASC 606. Because the transfer
does not increase the scope of the contract or promise any additional goods or services and there are no new distinct services that will
be provided after the transfer the Company considers the transfer fee part of the existing contract. Transfer fees, then, are recorded
as deferred revenue at inception and recognized on a straight-line basis over the remaining contract term.
When contracts are terminated due
to default, or in conjunction with an early termination agreement, the Company accounts for the early termination as a contract modification
under ASC 606. Because the termination eliminates any future performance obligations of the Company any deferred revenue associated with
the terminated contract is recognized into revenue at the time of termination, along with any early termination fees, in the initial franchise
fee line on the Company's Statement of Operations.
The Company generates revenue from
sales of merchandise where the performance obligation is met, and therefore revenue recognized, upon the delivery of merchandise to the
customer.
Contract Liability – Deferred Revenue
In conjunction with the adoption
of ASC 606, effective October 1, 2018 the Company recorded deferred revenue as a contract liability for its initial franchise fees collected
and related to contracts with remaining performance obligations. During the nine months ended June 30, 2021 the activity in the deferred
revenue account was as follows:
9
Balance, September 30, 2020
$
3,212,679
Initial franchise fees collected
10,956
Deferred revenue recognized into revenue
(
1,002,962
)
Balance, June 30, 2021
2,220,673
Current portion
(
746,084
)
Deferred revenue, net of current portion
$
1,474,589
Amounts expected to be recognized
into revenue related to performance obligations that are unsatisfied (or partially unsatisfied) as of June 30, 2021 were as follows:
Twelve months ended June 30, 2022
$
746,084
Twelve months ended June 30, 2023
657,817
Twelve months ended June 30, 2024
451,429
Twelve months ended June 30, 2025
191,089
Twelve months ended June 30, 2026 and thereafter
174,254
Total
$
2,220,673
Contract Liability / Asset – Accrued Marketing
Fund / Marketing Fund Receivable
Per the terms of the franchise
agreements, the Company collects 2% of franchisee's gross revenues for a marketing fund, managed by the Company, to allocate toward
national branding of the Company's concepts to benefit the franchisees.
The marketing fund amounts owed
to the Company are accounted for as a liability on the balance sheet and the actual collections are deposited into a marketing fund bank
account, presented as restricted cash on the balance sheet. Expenses pertaining to the marketing fund activities are paid from the marketing
fund and reduce the liability account. Upon adoption of FASB 606 on October 1, 2018, the Company presents these marketing fund revenues
and expenses on a gross basis on its statement of operations. Any unused funds at the end of the period are recorded as accrued marketing
fees or any funds used in excess of funds collected are recorded as a marketing fund receivable. The Company expects to collect this advance
in future periods from the 2% fees collected on future franchisee gross revenues. The activity in the accrued marketing fund liability
account for the nine months ended June 30, 2021 was as follows:
Marketing fund liability (receivable), September 30, 2020
—
Marketing fund billings recognized into income
—
Marketing funds recognized into expense
—
Marketing funds advanced by the Company
(
14,690
)
Marketing fund liability (receivable), June 30, 2021
$
(
14,690
)
Contract Asset – Prepaid Commission Expense
In accordance with ASC 606 the
costs related to obtaining a contract are to be capitalized as long as the costs are recoverable and incremental. Effective October 1,
2018, the date the Company adopted ASC 606, it capitalized the value of sales commissions as a contract asset and is amortizing those
costs straight-line over the contract life of the franchise agreement to which they relate. During the nine months ended June 30, 2021,
the activity in the contract asset account was as follows:
10
Balance, September 30, 2020
$
724,878
Commissions paid
—
Commissions recognized into expense
(
231,675
)
Balance, June 30, 2021
493,203
Current portion
(
174,795
)
Prepaid commission expense, net of current portion
$
318,408
General Advertising Costs
General advertising costs are
expensed as incurred. The Company incurred general advertising costs for the three months and nine months ended June 30, 2021 of
$7,927
and $10,566,
respectively and $
658
and $
5,963
, for the three
and nine months ended June 30, 2020, respectively.
Income Taxes
The provision for income taxes
and deferred income taxes are determined using the asset and liability method. Deferred tax assets and liabilities are determined based
on temporary differences between the financial carrying amounts and the tax basis of assets and liabilities using enacted tax rates in
effect in the years in which the temporary differences are expected to reverse. On a periodic basis, the Company assesses the probability
that its net deferred tax assets, if any, will be recovered. If after evaluating all of the positive and negative evidence, a conclusion
is made that it is more likely than not that some portion or all of the net deferred tax assets will not be recovered, a valuation allowance
is provided by a charge to tax expense to reserve the portion of the deferred tax assets which are not expected to be realized. Given
previous recurring losses, the Company cannot conclude that it is more likely than not that such assets will be realized, therefore a
full valuation allowance has been recorded during the nine months ended June 30, 2021.
The Company reviews its filing
positions for all open tax years in all U.S. federal and state jurisdictions where the Company is required to file.
When there are uncertainties related
to potential income tax benefits, in order to qualify for recognition, the position the Company takes has to have at least a "more
likely than not" chance of being sustained (based on the position's technical merits) upon challenge by the respective authorities.
The term "more likely than not" means a likelihood of more than 50 percent. Otherwise, the Company may not recognize any of
the potential tax benefit associated with the position. The Company recognizes a benefit for a tax position that meets the "more
likely than not" criterion at the largest amount of tax benefit that is greater than 50 percent likely of being realized upon its
effective resolution. Unrecognized tax benefits involve management's judgment regarding the likelihood of the benefit being sustained
with the ultimate realization being dependent on generating sufficient taxable income in future years. The final resolution of uncertain
tax positions could result in adjustments to recorded amounts and may affect our results of operations, financial position and cash flows.
The Company's policy is to
recognize interest and/or penalties related to income tax matters in income tax expense. The Company had
no
accrual for interest or penalties
at June 30, 2021 and September 30, 2020, respectively, and has
no
t recognized interest and/or penalties during the nine months ended June
30, 2021, since there are
no
material unrecognized tax benefits. Management believes no material change to the amount of unrecognized
tax benefits will occur within the next twelve months.
11
The tax years subject to examination
by major tax jurisdictions include the years 2015 and forward by the U.S. Internal Revenue Service.
Net earnings (loss) per share
Basic earnings per share are computed
by dividing net income (loss) by the weighted average number of common shares outstanding for the period. Diluted earnings (loss) per
share reflect the potential dilution that could occur if stock options or other contracts to issue common stock were exercised or converted
during the period. Dilutive securities having an anti-dilutive effect on diluted earnings per share are excluded from the calculation.
Stock-based compensation
The Company accounts for employee
stock awards for services based on the grant date fair value of the instrument issued, and those issued to non-employees are recorded
based on the grant date fair value of the consideration received or the fair value of the equity instrument, whichever is more reliably
measurable. Stock awards are expensed over the service period.
During the nine months ended June
30, 2021, the Company issued
150,000
shares to a vendor in exchange for professional services and expensed $
30,000
in connection with
the stock issuance.
Reclassifications
Certain prior year amounts have
been reclassified for consistency with the current year presentation. These reclassifications had no effect on the reported results of
operations.
Recent accounting pronouncements
All newly issued accounting pronouncements,
but not yet effective, have been deemed either immaterial or not applicable.
(2)
Notes and Other Receivables
At June 30, 2021 and September
30, 2020, the Company held certain notes receivable totaling approximately $
7,000
and $
9,000
, respectively, net of allowances, for extended
payment terms of franchise fees. The notes receivable bear interest of
4
% per annum with monthly payments, payable within four years.
The Company analyzes the collectability of all receivables and reserves accordingly.
(3)
Commitments and Contingencies
Litigation
The Company is subject to litigation
claims arising in the ordinary course of business. The Company believes that it has adequately accrued for legal matters in accordance
with the requirements of GAAP. The Company records litigation accruals for legal matters which are both probable and estimable and for
related legal costs as incurred. The Company does not reduce these liabilities for potential insurance or third-party recoveries.
12
On October 2, 2015, the Company
filed suit in the state court in St. John's County, Florida, Case No. CA 15-1076, against its former Chief Executive Officer Brian
Pappas, Christine Pappas, its former Human Resources officer, and an independent company controlled by Mr. Pappas named Franventures,
LLC ("Franventures"). The lawsuit sought return of Company emails and other electronic materials in the possession of the
defendants, Company control over the process by which the Company's documents are identified, and a court judgment that the property
is the Company's. Mr. and Mrs. Pappas had returned certain Company documents that they have identified, but other issues remained.
On December 11, 2017, Brian Pappas filed a counterclaim alleging the Company is required to indemnify him for a multitude of matters.
On October 8, 2020 the Court dismissed Brian Pappas' indemnity counterclaim without prejudice
In a separate suit, filed on March
7, 2016 in the state court in St. John's County, Florida (Case No. CA 16-236), Franventures filed suit against the Company alleging
that it is due an unstated amount of money from the Company pursuant to a contract the Company had previously terminated. On June 23,
2016, the Company filed a counterclaim against Franventures, which also included a complaint against former Chairman of the Board and
Chief Executive Officer Brian Pappas. The counterclaim seeks redress for losses and expenditures caused by alleged fraud, conversion of
company assets, and breaches of fiduciary duty that the Company alleges that defendants perpetrated upon CLC, including assertions regarding
actions by Brian Pappas that the Company alleges occurred while Mr. Pappas was serving as the Chief Executive Officer of CLC and as a
member of its board of directors. On October 27, 2016, Brian Pappas filed a motion to amend the complaint in Case No. CA 16-236 to add
a claim alleging that the Company slandered him by virtue of a press release issued on or about August 1, 2016, in which the Company reported
to shareholders on steps it had taken and improvements it had implemented.
The Company's complaint
against Mr. Pappas and Franventures (Case No. CA 15-1076) was consolidated with Mr. Pappas' and Franventures' complaint against
the Company (Case No. CA 16-236) for purposes of discovery, but not for any other purpose.
On May 22, 2021, the Company, Brian
Pappas, Christine Pappas and Franventures entered into an agreement under which the parties agreed to mutually release all parties from
any claims or causes of action that they have against the other, including without limitation any claims asserted in Case No. CA 15-1076
and Case No. CA 16-236. The Company agreed to pay Brian Pappas and his assigns 60 consecutive, monthly payments of $4,000 commencing on
June 1, 2021 and continuing through June 1, 2026.
On February 24, 2017, franchisee,
Team Kasa, LLC, along with its three owners, filed suit in the Eastern District of New York (Case No. 2:17-cv-01074) against former CEO
Brian Pappas and Franventures, as well as four other defendants seeking damages under the New York Franchise Sales Act. The same Plaintiffs
also initiated an arbitration proceeding against the Company on the same issues (American Arbitration Association, Case No. 01-17-0001-1968),
alleging the Company is jointly and severally liable for damages resulting from the allegations against Mr. Pappas and Franventures. The
Company is contesting the allegations and its liability for any damages in the arbitration case. Both cases have been held in abeyance
as the parties seek a resolution.
On November 8, 2017, franchisee,
Indy Bricks, LLC, along with its two owners, Ben and Kate Schreiber, initiated arbitration against the Company (American Arbitration Association,
Case No. 01-17-0006-8120). The Plaintiffs allege breach of contract, fraud, misrepresentations and omissions, violations of the Indiana
Franchise Act, and violations of the Indiana Deceptive Franchise Practices Act. On April 23, 2020, a settlement agreement was entered
into between the Plaintiffs and the Company under which the arbitration was dismissed. Pursuant to the settlement agreement, Indy Bricks,
LLC will pay the Company an agreed amount of past due franchise fees, monthly marketing and royalty fees, and monthly fees to utilize
the Company's franchise management software.
13
(4)
Sale of Condominium
On October 30, 2019 the Company
completed the sale of a condominium conference space for proceeds of approximately $
100,000
and recorded a gain of approximately $
21,000
,
which represented the excess of the proceeds over the carrying value on that date.
(5)
Related Party Transactions
Christopher Rego has been a director since February
5, 2020, and our Chief Executive Officer since May 1, 2020. Prior to his appointment, Mr. Rego purchased an active franchise in California.
During the nine months ended June 30, 2021 the Company recognized royalty revenue from the franchise of $
6,828
and recognized marketing
fee revenue from the franchise of $
0
. Total payments made by the franchisee were $
6,265
. As of June 30, 2021 and September 30, 2020 the
accounts receivable balance with the franchisee was $
18,081
and $
11,894
, respectively and the franchisee had a deferred revenue
balance of $
0
.
Mr. Rego is also the CEO of Teknowland,
a software development company, with which the Company entered into an agreement on March 10, 2020 to perform development and maintenance
services in relation to the Company's franchise management software. The term of the agreement was six months, subject to auto-renewal
until Teknowland had completed its obligations under the agreement, but subject to each party's right to terminate the agreement
at any time on 30 days' notice. Under the agreement, the Company was obligated to pay Teknowland a fee of $
12,900
per month
for
development and maintenance services. Starting in November 2020, the Company and Teknowland orally agreed to reduce the monthly amount
that the Company is obligated to pay to $
3,000
per month.
During the year ended September
30, 2020, the Company and Mr. Rego orally agreed that Mr. Rego and Teknowland would develop an eLearning program to enable the Company
to offer educational programs over the internet. No agreement was reached regarding whether the Company or Teknowland would own the eLearning
program, or the terms under which the Company would be entitled to use the program on a long-term basis, whether as owner or licensee.
The Company orally agreed to pay Teknowland $10,000 per month for five months for hosting and content costs incurred by Teknowland
. After
testing the program, the Company's board decided in December 2020 not to pursue the E-Learning program.
Beginning in January 2021, Teknowland
began hosting the Company's website at a cost of $
5,000
per month pursuant to an oral agreement.
On February 12, 2021, the Company,
Chris Rego and Teknowland entered into an agreement under which the parties mutually agreed to terminate the March 10, 2020 agreement
to develop and maintain the Company's franchise management system, and the oral agreement under which Teknowland hosted the Company's
website. In both cases, the Company has engaged an independent firm to provide the services. Under the same agreement, the Company agreed
to transfer and assign to Teknowland all of the Company's rights in the E-Learning program developed by Teknowland for the Company.
The Company evaluated the E-Learning program on a trial basis, and elected not to pursue it as a line of business. The Company agreed
to pay Teknowland $
50,000
to pay all invoices associated with the two agreements and the E-Learning program, of which $20,000 was payable
at execution of the agreement, $20,000 was payable 30 days later and $10,000 was payable 60 days later. As of June 30, 2021 $
20,000
has
been paid and $
30,000
is still owed.
During the nine months
ended June 30, 2021, JoyAnn Kenny-Charlton, a director of the Company, agreed to relinquish
272,472
shares previously approved for issuance
to her for director services.
14
(6)
Subsequent Events
On July 20, 2021, the Company
entered into an Agreement to acquire the remaining 51% of Bricks4Schoolz, LLC ("Bricks4Schoolz") that it did not own. Consideration
for the purchase includes payment of $108,000 payable in twelve payments of $9,000 monthly beginning on August 1, 2021 and continuing
through July 31, 2022, and
300,000
shares of the Company's restricted stock. In addition, the principles of the Bricks4Schoolz agreed to assign any rights
that they had to proprietary software and content developed for Bricks4Schoolz. In July 2019, the company had acquired a 49% interest
in Bricks4Schoolz by entering into an operating agreement with the owner of the 51% interest. As part of the acquisition, the Company
and the sellers of the 51% interest in Bricks4Schoolz entered into mutual releases of liability. The Company is currently evaluating
the impact of this acquisition, therefore, as of the date of this filing the accounting for this transaction is not yet complete and
the disclosures have yet to be finalized.
15
Item 2. Management's Discussion and Analysis of Financial Condition
and Plan of Operation
Overview
Creative Learning Corporation,
operating under the trade names of Bricks 4 Kidz® and Sew Fun Studios®, offers educational and enrichment programs to children
ages 3 to 13+ through its franchisees. The Company's business model is to sell franchise territories and collect a one-time franchise
fee and subsequent monthly royalty fees from each territory. Through the Company's franchise business model, which includes a proprietary
curriculum and marketing strategy plus a proprietary franchise management tool, the Company provides a wide variety of programs designed
to enhance students' problem solving and critical thinking skills. As of June 30, 2021, the Company had 496 Bricks 4 Kidz® and
Sew Fun Studios® franchise territories, 28 Bricks 4 Kidz® master franchises, and 141 Bricks 4 Kidz® sub-franchises operating
in 40 countries.
The Company temporarily suspended
domestic franchise offers and sales of Bricks 4 Kidz® and Sew Fun Studios® franchises in compliance with FTC Franchise Rule, Section
436.7(a) due to delay in completion of the Company's fiscal year 2018 and 2019 consolidated audited financial statements. In turn,
this delayed completion of the Company's 2018 and 2019 FDDs for the Bricks 4 Kidz® and Sew Fun Studios® franchise offerings.
The Company has completed all required financial statements, and expects to update its FDDs shortly to resume new franchise sales. However,
the resumption of new franchise sales may be further delayed due to disruptions caused by the COVID-19 pandemic. At this time, the Company
is unable to predict when it will resume new franchise sales.
Three and Nine Months ended June 30, 2021 and 2020
Revenues were $462,629 and $1,929,644
during the three and nine months ended June 30, 2021, as compared to $621,690 and $2,259,726 during the three and nine months ended June
30, 2020, respectively. The drop in gross revenues in 2021 as compared to 2020 is mainly attributable to decreases in royalty fees and
marketing fund revenue, which was offset by an increase in initial franchise fees caused by the offboarding of existing franchisees. The
decline in revenues in 2021 as compared to 2020 was mainly the result of the impact of the Coronavirus ("COVID-19") pandemic
on our business.
Initial franchise fees were $263,854
and $1,002,962 during the three and nine months ended June 30, 2021, as compared to $221,347 and $720,318 during the three and nine months
ended June 30, 2020, respectively. The increase in initial franchise fees during the three and nine months ended June 30, 2021 was primarily
due to the acceleration of deferred revenues in 2021 due to the offboarding of franchisees during the nine months ended June 30, 2021,
which was partially offset by fewer new franchise sales due to the COVID-19 pandemic.
Royalty fee revenues were $183,491
and $819,965 during the three and nine months ended June 30, 2021, respectively, as compared to $342,010 and $1,248,467 during the three
and nine months ended June 30, 2020, respectively. Royalty fee revenues decreased as compared to the comparative periods due to the offboarding
of franchisees during the year ended September 30, 2020, and the nine months ended June 30, 2021, which resulted in fewer franchisees
being charged royalties in the current period versus the same period of the prior year. In addition, royalty fee revenues were lower because
of the interruption of normal operation at many franchises because of the COVID-19 pandemic.
16
Marketing fund revenues were $0
during the three and nine months ended June 30, 2021, as compared to $12,979 and $159,773 during the three and nine months ended June
30, 2020, respectively. The Company had no marketing fund revenue in the current period due to the impact of COVID-19. In particular,
due to the impact of the COVID-19 pandemic on the business of our franchisees, we voluntarily elected to cease charging our franchises
for marketing fees in March 2020. The Company expects to resume charging franchisees for marketing when they are able to return to normal
operations following the COVID-19 pandemic.
Technology fees were $15,284 and
$106,717 during the three and nine months ended June 30, 2021, respectively, as compared to $45,354 and $131,168 during the three and
nine months ended June 30, 2020, respectively. Technology fees decreased during the nine months ended June 30, 2021 over the comparative
prior period due to the due to the impact of the COVID-19.
Operating expenses were $586,677
and $1,651,034 during the three and nine months ended June 30, 2021, respectively, as compared to $624,391 and $1,723,108, respectively
during the three and nine months ended June 30, 2020. Operating expenses declined in 2021 as compared to 2020 primarily due to lower marketing
fund expenses, payroll expenses and professional expenses, which was offset to some extent by higher bad debt expense and higher franchise
commissions in 2021 as compared to 2020. Franchise commissions increased as a result of the offboarding of franchisees, which triggered
the recognition of prepaid commissions into expense.
Net income (loss) for the three
months and nine months ended June 30, 2021 was approximately $(123,000) and $281,000, respectively as compared to approximately $(3,000)
and $552,000 in the three and nine months ended June 30, 2020. The decrease in net income in the nine months ended June 30, 2021 as compared
to June 30, 2020 was a result of lower revenues partially offset by lower expenses. The lower revenues were due to more offboards of franchises
in fiscal 2020, and the nine months ended June 30, 2021, and the lack of new franchise sales, which resulted in lower royalty fee revenue
in the current period. However, lower royalty fee revenue was partially offset by the higher recognition of deferred revenue in the current
period. The lower expenses, as explained above, were due to lower marketing fund, payroll and professional expenses.
Liquidity and Capital Resources
The Company's primary source
of liquidity is cash generated through operations. As of June 30, 2021, the Company had approximately $380,000 of unrestricted cash, and
used cash flow from operations of approximately $58,000 in the nine months ended June 30, 2021. The Company believes it has sufficient
cash on hand to cover expenses for the next 12 months.
The Company is dependent upon both
franchise sales and royalty fees to continue current business operations and liquidity.
The recent COVID-19 outbreak has
been declared a pandemic by the World Health Organization, has spread to the United States and many other parts of the world and has adversely
affected our business operations, employee availability, financial condition, liquidity and cash flow and the length of such impacts are
uncertain. The outbreak of the COVID-19 continues to grow both in the United States and globally, and related government and private sector
responsive actions have and will continue to adversely affect our business operations. It is impossible to predict the effect and ultimate
impact of the COVID-19 pandemic as the situation is rapidly evolving.
17
The spread of COVID-19 has caused
public health officials to recommend precautions to mitigate the spread of the virus, including warning against congregating in heavily
populated areas, such as malls and shopping centers. Among the precautions has been the closure of a substantial portion of the schools
in the United States, which will adversely impact our royalty revenue from franchisees and our ability to sell new franchises. There is
significant uncertainty around the breadth and duration of these school closures and other business disruptions related to COVID-19, as
well as its impact on the U.S. and global economy. The extent to which COVID-19 impacts our results will depend on future developments,
which are highly uncertain and cannot be predicted, including new information that may emerge concerning the severity of COVID-19 and
the actions taken to contain it or treat its impact. We have asked our corporate employees whose jobs allow them to work remotely to do
so for the foreseeable future. Such precautionary measures could create operational challenges as we adjust to a remote workforce, which
could adversely impact our business.
Cash funds are used for ongoing
operating expenses, the purchase of equipment, property improvement, and software development.
Item 3. Quantitative and Qualitative Disclosures about Market Risk
Not applicable to us as a smaller
reporting company.
Item 4. Controls and Procedures
Evaluation of Disclosure Controls
and Procedures
As of the end of the period covered
by this report (the "Evaluation Date"), we carried out an evaluation regarding the three months ended June 30, 2021, under
the supervision and with the participation of our management, including our President and Chief Financial Officer, of the effectiveness
of the design and operation of our disclosure controls and procedures pursuant to Rule 13a-15 under the Securities Exchange Act of 1934,
as amended (the "Exchange Act"). Based upon this evaluation, our management concluded that, as of the Evaluation Date, our
disclosure controls and procedures were not effective to provide reasonable assurance that information required to be disclosed in the
reports that are filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified
by the Securities and Exchange Commission's rules and forms and that our disclosure controls and procedures are designed to ensure
that information required to be disclosed in the reports that we file or submit under the Exchange Act is accumulated and communicated
to our management, as appropriate, to allow timely decisions regarding required disclosure.
Because of the inherent limitations
in all control systems, no evaluation of controls can provide absolute assurance that the Company's disclosure controls and procedures
will detect or uncover every situation involving the failure of persons within the Company to disclose material information otherwise
required to be set forth in the Company's periodic reports.
Changes in Internal Control
Over Financial Reporting
The Company's management
is also responsible for establishing and maintaining adequate internal control over financial reporting to provide reasonable assurance
regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with
generally accepted accounting principles. During the period ending June 30, 2021, the Company discovered that it lacked controls to ensure
that all sources of revenue are properly deposited in the Company's accounts, and that any changes require the signature of two
or more officers. The Company is conducting a review of all banking and payment processing relationships to ensure that the proper controls
are in place, and expects to remediate the deficiency shortly.  Other than the change identified earlier in this paragraph, there
was no change in our internal control over financial reporting that occurred during the quarter ended June 30, 2021 that has materially
affected, or is reasonably likely to materially affect, our internal control over financial reporting.
18
The Company continues to have the
following material weaknesses in internal control:
●
We have not established and/or maintained adequately designed internal controls in order to prevent or detect and correct material misstatements to the financial statements, including internal controls related to complex or nonroutine transactions.
●
We lack the necessary accounting resources with sufficient SEC reporting experience, US GAAP knowledge and accounting experience.
Management believes that despite
our material weaknesses, our consolidated financial statements for the quarter ended June 30, 2021 are fairly stated, in all material
respects, in accordance with GAAP.
PART II
Item 1. Legal Proceedings
The
discussion of pending legal matters included in Item 3 of the Company's Annual Report on Form 10-K for the fiscal year ended September
30, 2020 is incorporated herein by reference.
On May 22, 2021, the Company, Brian
Pappas, Christine Pappas and Franventures entered into an settlement agreement under which the parties agreed to mutually release each
other from any claims or causes of action that they have against the other, including without limitation any claims asserted in a lawsuit
filed by the Company against Brian Pappas, Christine Pappas, and Franventures, LLC ("Franventures"), a company controlled
by Mr. Pappas, in the state court of St. John's County, Florida, Case No. CA 15-1076, and a lawsuit filed by Franventures against
the Company, with Mr. Pappas named as a third party defendant, in the state court in St. John's County, Florida, Case No. CA 16-236.
Under the settlement agreement, the Company agreed to pay Brian Pappas and his assigns 60 consecutive, monthly payments of $4,000 commencing
on June 1, 2021 and continuing through June 1, 2026.
Other than as disclosed above,
there have been no material changes in legal proceedings since the filing of the Form 10-K.
Item 1A. Risk Factors
For information regarding factors
that could affect the Company's results of operations, financial condition and liquidity, see the risk factors discussed under Part
II, Item 1A of the Company's most recent annual report on Form 10-K.
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds
Not applicable.
Item 3. Defaults Upon Senior Securities
Not applicable.
Item 4. Mine Safety Disclosures
Not applicable.
19
Item 5. Other Information
None
Item 6. Exhibits
Exhibits
Exhibit No.
Exhibit
31.1
Certification of Principal Financial Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a), promulgated under the Securities Exchange Act of 1934, as amended.
31.2
Certification of Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.1
Certification of Principal Executive Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a), promulgated under the Securities Act of 1934, as amended.
32.2
Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS
XBRL Instance Document
101.SCH
XBRL Taxonomy Extension Schema Document
101.CAL
XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF
XBRL Taxonomy Extension Definition Linkbase Document
101.LAB
XBRL Taxonomy Extension Label Linkbase Document
101.PRE
XBRL Taxonomy Extension Presentation Linkbase Document
20
SIGNATURES
Pursuant to the requirements of the Securities Exchange
Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
CREATIVE LEARNING CORPORATION
Dated: August 16, 2021
By:
/s/ Mike Elkin
Mike Elkin
Chief Accounting Officer
(Principal Financial Officer)
CREATIVE LEARNING CORPORATION
Dated: August 16, 2021
By:
/s/ Rod K. Whiton
Rod K. Whiton
President
(Principal Executive Officer)
21