The following discussion and analysis of our financial condition and results of operations should be read in conjunction with our financial statements and related notes included elsewhere in this report.

This annual report contains forward looking statements relating to our Company's future economic performance, plans and objectives of management for future operations, projections of revenue mix and other financial items that are based on the beliefs of, as well as assumptions made by and information currently known to, our management. The words "expects", "intends", "believes", "anticipates", "may", "could", "should" and similar expressions and variations thereof are intended to identify forward-looking statements. The cautionary statements set forth in this section are intended to emphasize that actual results may differ materially from those contained in any forward-looking statement.

Results of Operations for the Years Ended April 30, 2019 and 2018

The following summary of our results of operations should be read in conjunction with our audited financial statements for the years ended April 30, 2019 and 2018 which are included herein.





Our operating results for the years ended April 30, 2019 and 2018 are summarized
as follows:



                                                   Year Ended
                                                    April 30,
                                                  2019     2018
                    General and administrative $  2,314 $ 22,770
                    Professional fees          $ 31,683 $ 27,864
                    Interest expense                641        -
                    Net Loss                   $ 34,638 $ 50,634




Operating Revenues

During the years ended April 30, 2019 and 2018, our company did not record any revenues.

Operating Expenses and Net Loss

Operating expenses for the year ended April 30, 2019 were $33,997 compared to $50,634 for the year ended April 30, 2018. The decrease in operating expenses was due to an of $20,456 in office and general expenditures due to lower transfer agent costs and DTC eligibility costs as well as an increase of $3,819 in professional fees due to higher legal fees.

During the year ended April 30, 2019, we incurred a net loss of $34,638 compared to a net loss of $50,634 for the year ended April 30, 2018, due to the factors discussed above in addition to $641 in interest expense incurred during the year ended April 30, 2019.

Liquidity and Capital Resources





Working Capital



                                                At          At
                                             April 30,   April 30,
                                               2019        2018
                 Current Assets            $         - $         -
                 Current Liabilities       $   205,239 $   170,601
                 Working Capital (deficit) $ (205,239) $ (170,601)
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Cash Flows



                                                  Year Ended   Year Ended
                                                  April 30,    April 30,
                                                     2018         2017
          Cash used in Operating Activities     $   (35,732) $   (62,651)
          Cash used in Investing Activities     $          - $          -
          Cash provided by Financing Activities $     35,732 $     62,651
          Net Increase (Decrease) in Cash       $          - $          -





As at April 30, 2019 and 2018, the Company had no cash or assets in the Company.

As at April 30, 2019, we had total liabilities of $205,239 compared with $170,601 as at April 30, 2018. The increase in total liabilities was attributed to $5,732 of additional funding from related parties and the issuance of a $30,000 note payable to support our ongoing operating activities offset by a decrease of $1,094 in accounts payable and accrued liabilities relating to timing differences between the payment of outstanding obligations as they become due.

As at April 30, 2019, we had a working capital deficit of $205,239 compared with a working capital deficit of $170,601 as at April 30, 2018. The increase in working capital deficit was due to operating expenditures incurred during the year which were funded by financing from related parties.

Cashflow from Operating Activities

During the year ended April 30, 2019, we used $35,732 of cash for operating activities as compared to $62,651 during the year ended April 30, 2018. The decrease is due to the fact that the Company had reduced activity during the year ended April 30, 2019

Cashflow from Financing Activities

During the year ended April 30, 2019, the Company received $35,732 from financing activities as compared to $62,651 during the year ended April 30, 2018. The decrease is due to the fact that the Company had reduced activity during the year ended April 30, 2019.





Going Concern

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has a working capital deficit of $205,239 and has an accumulated deficit of $232,654. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company's ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.





Trends

We are in the pre-development stage, have not generated any revenue and have no prospects of generating any revenue in the foreseeable future. We are unaware of any known trends, events or uncertainties that have had, or are reasonably likely to have, a material impact on our business or income, either in the long term of short term.

Off-Balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders.





Inflation

The effect of inflation on our revenues and operating results has not been significant.

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Critical Accounting Policies

Our financial statements are presented in United States dollars and are prepared using the accrual method of accounting which conforms to US GAAP.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain 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 periods presented. We are required to make judgments and estimates about the effect of matters that are inherently uncertain. Although, we believe our judgments and estimates are appropriate, actual future results may be different; if different assumptions or conditions were to prevail, the results could be materially different from our reported results.





Income Taxes

The Company follows the liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

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