Rolling has negative working capital, has
incurred losses since inception, and has not yet received revenues from sales of products or services. These factors create substantial
doubt about the Companys ability to continue as a going concern. The financial statements do not include any adjustment
that might be necessary if the Company is unable to continue as a going concern.
The ability of Rolling to continue as a
going concern is dependent on the Company generating cash from the sale of its common stock and/or obtaining debt financing and
attaining future profitable operations. Managements plans include selling its equity securities and obtaining debt financing
to fund its capital requirement and ongoing operations; however, there can be no assurance the Company will be successful in these