This section of this Form 10-Q includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.





Results of Operations

For the three-month period ended May 31, 2020 and May 31, 2019 we had no revenues. Expenses for the three-month period ended May 31, 2020 totaled $345 resulting in a net loss of $345. The net loss for the three-month period ended May 31, 2020 is a result of expenses of $345 comprised primarily of; transfer agent expenses of $297; and bank service charges of $48. Compared to the expenses for the three-month period ended May 31, 2019 totaled $9,786 resulting in a net loss of $9,786. The net loss for the three-month period ended May 31, 2019 is a result of expenses of $9,786 comprised primarily of; consulting expenses of $2,000; professional fees of $4,300; transfer agent expenses of $297; filing fees of $3,090; and bank service charges of $99. The decrease in expenses for between the three-month periods May 31, 2020 and May 31, 2019 is due primarily to the decrease in consulting and professional fees during the period.

For the nine-month period ended May 31, 2020 and May 31, 2019 we had no revenues. Expenses for the nine-month period ended May 31, 2020 totaled $1,035 resulting in a net loss of $1,035. The net loss for the nine-month period ended May 31, 2020 is a result of expenses of $1,035 comprised primarily of; transfer agent expenses of $891; and bank service charges of $144. Compared to the expenses for the nine-month period ended May 31, 2019 totaled $40,686 resulting in a net loss of $40,686. The net loss for the nine-month period ended May 31, 2019 is a result of expenses of $40,686 comprised primarily of; consulting expenses of $18,403; professional fees of $18,000; transfer agent expenses of $1,025; filing fees of $3,090 ; and bank service charges of $168. The decrease in expenses for between the nine-month periods May 31, 2020 and May 31, 2019 is due primarily to the decrease in consulting and professional fees during the period



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Capital Resources and Liquidity

We have generated no revenues to date and anticipate until we generate a more rapid growth in revenues we will require additional financings in order to fully implement our plan of operations. With the exception of cash advances from our sole Officer and Director, cash received in our initial offering and our recent private placement of $150,000 (of which $100,000 had been received), we have not had any additional funding. We must raise additional cash to implement our strategy and stay in business. A related party has verbally committed to continue to fund our operations. However, this is not in writing and maybe rescinded at any time.

As of May 31, 2020, we had $1,035 in cash, $20,000 in accounts receivable and $46,249 due from a related party. As of August 31, 2019, we had $1,169 in cash, 20,000 in accounts receivable and $46,249 due to a related party. Total liabilities as of May 31, 2020, were $55,638 compared to $54,747 in total liabilities at August 31, 2019. The funds available to the Company will not be sufficient to fund the planned operations of the Company and maintain a reporting status. As of May 31, 2020, the Company owed $46,249 (August 31, 2019; $46,249) to a related party. All amounts due to the related party are unsecured, non-interest bearing and have not set terms of repayment.





Company Operations

KOKOS GROUP INC. (now known as China WuYii Mountain Ltd.) was incorporated in the State of Nevada as a for-profit Company on July 26, 2016 and established a fiscal year end of August 31. The Company is organized to bottle, market, distribute and sell our own brand of coconut water, presently called "Koos Coconut Water". On November 10, 2017 the Board of directors and the majority of its shareholders of Kokos Group Inc., amended the Company's current Certificate of Incorporation in conformity with the applicable laws of the State of Nevada to change the name of the Company from Kokos Group Inc. to CHINA WUYI MOUNTAIN, LTD. The Corporate action and the Amended Articles became effective on May 26, 2018, following compliance with notification of FINRA.

On October 19, 2017 Mr. Lei Wang became its Chief Executive Officer, Chief Financial Officer and sole Director and Mr. Richard Rappaprt was appointed Secretary. In addition Mr. Baterina and Messrs. Flemming H.H. Hansen and Arthur T. Claravall submitted his resignations from all executive officer positions with the Company, including Chief Executive Officer and President effective October 19, 2017, and each submitted their resignation as a member of the Board. On January 18, 2018, Richard Rappaport submitted his resignation as Secretary of Kokos Group Inc. (the "Company"), effective immediately. On the same day, Ying Zhang was appointed Secretary, effective immediately.







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The Company has not yet implemented its business model. We must raise cash to implement our strategy and stay in business. In the event we do not raise any proceeds, the Company's existing cash will not be sufficient to fund the expenses related to maintaining a reporting status and to implement its planned business. Accordingly, the Company intends to implement a different business plan.





Capital Stock

The Company's capitalization is 200,000,000 common shares with a par value of $0.001 per share and 2,000,000 preferred shares with a par value of $0.001 per share. Total shares issued as of May 31, 2020 are 85,600,000 common shares and no preferred shares have been issued.

On April 20, 2017, the directors of the Company approved a special resolution to undertake a forward split of the common stock of the Company on a basis of 80 new common shares for 1 old common share. All references in these financial statements to number of common shares, price per share and weighted average number of shares outstanding prior to the 80:1 forward split have been adjusted to reflect the stock split on a retroactive basis, unless otherwise noted.

On May 2, 2018, the Company entered into a subscription agreement with a China-based company, Grand Biotechnology Group Liaoning, (the authorized signor for Grand Biotechnology is a 4.9% shareholder of the Company), for the issuance of an aggregate of 20,000,000 shares of restricted common stock at $0.0075 per share for an aggregate purchase price of U.S.$150,000. On May 2, 2018, the Company issued 20,000,000 shares of restricted common stock. On May 15, 2018 the Company had received $100,000. As of May 31, 2020, $50,00 unpaid stock purchased amount are recorded as "Subscription receivable" under stockholders' equity on the balance sheet.

As of May 31, 2020, the Company has not granted any stock options and has not recorded any stock-based compensation.

As of May 31, 2020, the Company issued 0 shares of preferred stock and 85,600,000 common shares are issued and outstanding.

Off-balance sheet arrangements

Other than the situation described in the section titled Capital Recourses and Liquidity, the company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the company's financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term "off-balance sheet arrangement" generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the company is a party, under which the company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets

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