Exhibit 99.3

DSS, INC. AND SUBSIDIARIES

Consolidated Balance Sheets

As of December 31, 2020

ASSETS		Pre-Acquisition DSS (Purchaser) December 31, 2020				Record 12.23.2021 Investment				Post-Acquisition DSS (Purchaser) December 31, 2020				Sharing Service Global Corp (Target) March 31, 2021				Proforma Adjustment (Note 1)				Proforma Adjustment (Note 2)				Consolidated
Current assets:
Cash and cash equivalents		$	5,226,000			$	(3,000,000	)		$	2,226,000			$	12,144,409			$	-			$	-			$	14,370,409
Restricted cash			-				-				-				-				-				-				-
Accounts receivable, net			3,910,000				-				3,910,000				1,514,359				-				-				5,424,359
Income taxes receivable			-				-				-				107,097				-				-				107,097
Inventory			1,955,000				-				1,955,000				2,471,310				-				-				4,426,310
Current portion of notes receivable			-				-				-				94,600				-				-				94,600
Prepaid expenses and other current assets			1,359,000				-				1,359,000				2,403,634				-				-				3,762,634
Total current assets			12,450,000				(3,000,000	)			9,450,000				18,735,409				-				-				28,185,409
Property, plant and equipment, net			4,146,000				-				4,146,000				887,950				-				-				5,033,950
Investment in real estate			-				-				-				-				-				-				-
Other investments			1,788,000				-				1,788,000				-				-				-				1,788,000
Investment, equity method			12,234,000				-				12,234,000				-				(604,000	)			(11,630,000	)			-
Marketable securities			9,136,000				-				9,136,000				-				-				-				9,136,000
Notes receivable			537,000				-				537,000				-				-				-				537,000
Non-current assets held for sale - discontinued operations			744,000				-				744,000				-				-				-				744,000
Other assets			384,000				-				384,000				219,142				-				-				603,142
Right-of-use assets			182,000				-				182,000				428,075				-				-				610,075
Deferred tax asset, net			-				-				-				1,873,170				-				-				1,873,170
Investment in unconsolidated entities			-				-				-				-				-				-				-
Investment in target			-				3,000,000				3,000,000				-				-				(3,000,000	)			-
Goodwill			26,862,000				-				26,862,000				-				-				-				26,862,000
Other intangible assets, net			23,456,000				-				23,456,000				188,567				-				-				23,644,567
Total assets		$	91,919,000			$	-			$	91,919,000			$	22,332,313			$	(604,000	)		$	(14,630,000	)		$	99,017,313
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable		$	1,482,000			$	-			$	1,482,000			$	1,295,174			$	-			$	-			$	2,777,174
Accrued expenses and deferred revenue			5,270,000				-				5,270,000				10,344,014				-				-				15,614,014
Other current liabilities			1,435,000				-				1,435,000				2,473,412				-				-				3,908,412
Current liabilities held for sale - discontinued operations			240000				-				240,000				-				-				-
Current portion of lease liability			167,000				-				167,000				-				-				-				167,000
Current portion of long-term debt, net			278,000				-				278,000				1,140,031				-				-				1,418,031
Total current liabilities			8,872,000				-				8,872,000				15,252,631				-				-				24,124,631
																											-
Long-term debt, net			1,976,000				-				1,976,000				34,762				-				-				2,010,762
Long term lease liability			15,000				-				15,000				77,810				-				-				92,810
Non-current liabilities held for sale - discontinued operations			505,000				-				505,000				-				-				-
Other long-term liabilities			507,000				-				507,000				808,071				-				-				1,315,071
Deferred tax liability, net			3,499,000				-				3,499,000				-				-				-				3,499,000
Stockholders’ equity
Preferred stock, $.02 par value; 47,000 shares authorized, shares issued and outstanding (43,000 on December 31, 2020); Liquidation value $1,000 per share, $- aggregate. $43,000,000 on December 31, 2020)			1,000				-				1,000				-				-				-				1,000
Series A convertible preferred stock, $0.0001 par value, 100,000,000 shares designated, 3,100,000 shares and 5,100,000 shares issued and outstanding at September 30 and March 31, respectively			-				-				-				510				-				(510	)			-
Series C convertible preferred stock, $0.0001 par value, 10,000,000 shares designated, 3,220,000 shares and 3,230,000 shares issued and outstanding at September 30 and March 31, respectively			-				-				-				323				-				(323	)			-
Common stock, $.02 par value; 200,000,000 shares authorized, 79,745,886 shares issued and outstanding (5,836,000 on December 31, 2020)			116,000				-				116,000				-				-				-				116,000
Common Stock, $0.0001 par value, 800,000,000 Class A shares authorized, 187,610,769 shares and 160,100,769 shares issued and outstanding at September 30 and March 31, respectively			-				-				-				16,010				-				(16,010	)			-
Additional paid-in capital			174,380,000				-				174,380,000				43,757,768				-				(43,757,768	)			174,380,000
Non-controlling interest in subsidiary			3,430,000				-				3,430,000				-				-				(8,470,961	)			(5,040,961	)
Shares to be issued			-				-				-				12,146				-				(12,146	)			-
Accumulated deficit			(101,382,000	)			-				(101,382,000	)			(37,627,718	)			(604,000	)			37,627,718				(101,986,000	)
Cumulative translation adjustments			-				-				-				-				-				-				-
Total stockholders’ equity			76,545,000				-				76,545,000				6,159,039				(604,000	)			(14,630,000	)			67,470,039
Total liabilities and stockholders’ equity		$	91,919,000			$	-			$	91,919,000			$	22,332,313			$	(604,000	)		$	(14,630,000	)		$	99,017,313

		Credit				Debit
Note 1: Eliminate intercompany activity
Investment, equity method						$	604,000
Accumulated deficit		$	604,000
Note 2: Elimination of SHRG equity
Investment, equity method						$	11,630,000
Investment in target						$	3,000,000
Series A convertible preferred stock, $0.0001 par value, 100,000,000 shares designated, 3,100,000 shares and 5,100,000 shares issued and outstanding at September 30 and March 31, respectively		$	510
Series C convertible preferred stock, $0.0001 par value, 10,000,000 shares designated, 3,220,000 shares and 3,230,000 shares issued and outstanding at September 30 and March 31, respectively		$	323
Common Stock, $0.0001 par value, 800,000,000 Class A shares authorized, 187,610,769 shares and 160,100,769 shares issued and outstanding at September 30 and March 31, respectively		$	16,010
Additional paid-in capital		$	43,757,768
Non-controlling interest in subsidiary		$	8,470,961
Shares to be issued		$	12,146
Accumulated deficit						$	37,627,718
Cumulative translation adjustments

Note 3: DSS, Inc. is performing a valuation of the assets as well as the non-contorlling interest portion of SHRG and its subsidiaries. For purposes of this proforma, and until the valuation is complete, $8,470,961 is included non-controlling interest.