The following discussion should be read in conjunction with our consolidated audited financial statements and the related notes that appear elsewhere in this annual report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward looking statements. Factors that could cause or contribute to such differences include, but are not limited to those discussed below and elsewhere in this annual report. Our consolidated audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.






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Results of Operations

The following summary of our results of operations should be read in conjunction with our financial statements for the year ended March 31, 2022, which are included herein. Our operating results for the year ended March 31, 2022, for the year ended March 31, 2021 and the changes between those periods for the respective items are summarized as follows:





                             Year Ended
                              March 31,             Change          Change
                         2022          2021         Amount        Percentage
Operating expenses     $  61,099     $  28,720        32,379              113 %

Loss from operations     (61,099 )     (28,720 )     (32,379 )            113 %

Net loss               $ (61,099 )   $ (28,720 )   $ (32,379 )            113 %

During the year ended March 31, 2022 and 2021, we did not generate revenues.

Operating expenses for the year ended March 31, 2022 consisted of audit and accounting fees, transfer agent fees, legal fees, rent expense and office general expenses. The increase in operating expenses was primarily as a result of increase in professional fees including DTC application fees of $18,000 incurred during the year ended March 31, 2022.

Liquidity and Financial Condition





Working Capital (Deficiency)



                                March 31, 2022       March 31, 2021
Current Assets                 $              -     $          3,929
Current Liabilities                      22,003              100,211
Working Capital (Deficiency)   $        (22,003 )   $        (96,282 )

The working capital deficiency decreased to $22,003 as of March 31, 2022 from $96,282 as of March 31, 2021 mainly due to a decrease in due to related party from $87,378 as of March 31, 2021 to $1,800 as of March 31, 2022. During the year ended March 31, 2022, the Company issued 32,295,000 shares of common stock at $0.0042 per share for the repayment of related party loan of $135,378.

Our total current assets as of March 31, 2022 were $0 as compared to total current assets of $3,929 as of March 31, 2021.

Our total current liabilities as of March 31, 2022 were $22,003 as compared to total current liabilities of $100,211 as of March 31, 2021. The decrease was primarily attributed by a decrease in due to related party.

The report of our auditors on our audited financial statements for the fiscal year ended March 31, 2022, contains a going concern qualification as we have suffered losses since our inception. We have minimal assets and have achieved limited operating revenues since our inception. We have been dependent on sales of equity securities to conduct operations. Unless and until we commence material operations and achieve material revenues, we will remain dependent on financings to continue our operations.





Cash Flows



                                            Year Ended
                                             March 31,
                                          2022        2021

Cash used in Operating Activities $ (1,929 ) $ (635 ) Cash provided by Financing Activities $ 500 $ 650 Net changes in cash during year $ (1,429 ) $ 15






Operating Activities

For the year ended March 31, 2022, net cash used in operating activities was $1,929, related to our net loss of $61,099 reduced by a decrease in prepaid expenses of $2,500 and an increase in accounts payable and accrued liabilities of $56,670. For the year ended March 31, 2021, net cash used in operating activities was $635, related to our net loss of $28,720, increased by an increase in prepaid expenses of $2,500 and reduced by an increase in accounts payable and accrued liabilities of $30,585.





Investing Activities

We did not use any funds for investing activities for the year ended March 31, 2022 and March 31, 2021. Financing Activities For the year ended March 31, 2022 and 2021, net cash provided by financing activities was $500 and $650 from advancement from related party for payment of operation expenses, respectively.






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Cash Requirements

We will require additional funds for our budgeted expenses over the next 12 months. These funds may be raised through equity financing, debt financing, or other sources, which may result in further dilution in the equity ownership of our shares. There is still no assurance that we will be able to maintain operations at a level sufficient for an investor to obtain a return on his investment in our common stock. Further, we may continue to be unprofitable. We need to raise additional funds in the immediate future in order to proceed with our budgeted expenses.

Specifically, based on nominal operations we estimate our operating expenses and working capital requirements for the next 12 months to be as follows:

We will require additional financing in order to enable us to proceed with our plan of operations, as discussed above, including approximately $150,000 over the next 12 months to pay for our ongoing expenses. These expenses, which will of course be higher in the event we enter into any transactions include legal, accounting and audit fees as well as general and administrative expenses. These cash requirements are in excess of our current cash and working capital resources. Accordingly, we will require additional financing in order to continue operations and to repay our liabilities. There is no assurance that any party will advance additional funds to us in order to enable us to sustain our plan of operations or to repay our liabilities.

We anticipate continuing to rely on equity sales of our common stock in order to continue to fund our business operations. Issuances of additional shares will result in dilution to our existing stockholders. There is no assurance that we will achieve any additional sales of our equity securities or arrange for debt or other financing to fund our planned business activities.

We presently do not have any arrangements for additional financing for the expansion of our operations, and no potential lines of credit or sources of financing are currently available for the purpose of proceeding with our plan of operations.





Contractual Obligations

As a "smaller reporting company", we are not required to provide tabular disclosure obligations.





Going Concern

Our auditors have issued a going concern opinion. This means that there is substantial doubt that we can continue as an on-going business for the next twelve months. Our ability to continue as a going concern is dependent upon our ability to generate future profitable operations and/or obtain the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they become due. We intend to finance operating costs over the next twelve months through continued financial support from our shareholders and private placements of common stock. Off-Balance Sheet Arrangements We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to stockholders.





Critical Accounting Policies

The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements' estimates or assumptions could have a material impact on our financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Our financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.

Recently Issued Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations. The Company regularly reviews and analyses the recent accounting pronouncements.

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