The following discussion and analysis should be read in conjunction with, and is qualified in its entirety by, our financial statements (and notes related thereto) and other more detailed financial information appearing elsewhere in this Quarterly Report on Form 10-Q. Consequently, you should read the following discussion and analysis of our financial condition and results of operations together with such financial statements and other financial data included elsewhere in this Quarterly Report on Form 10-Q. Some of the information contained in this discussion and analysis are set forth elsewhere in this prospectus, including information with respect to our plans and strategy for our business, includes forward-looking statements that involve risks and uncertainties. You should review the "Risk Factors" section of our Annual Report on Form 10-K for a discussion of important factors that could cause actual results to differ materially from the results described in or implied by the forward-looking statements contained in the following discussion and analysis.

Statements in this section and elsewhere in this Form 10-Q that are not statements of historical or current fact constitute "forward-looking" statements.

OVERVIEW OF OUR PERFORMANCE AND OPERATIONS

Our Business and Recent Developments

Nine Alliance Science & Technology Group ("Nine Alliance", "We", or the "Company") was incorporated in the State of Nevada on September 12, 2014, under the name Paramount Supply Inc. The Company then known as Paramount Supply Inc. last filed a financial report with the SEC on August 25, 2017. On September 29, 2017, our name was changed to Nine Alliance Science & Technology Group. On August 27, 2020, a motion and application was made to appoint a Custodian of the Company based on prior management abandoning its responsibilities to continue making filings at the Nevada Secretary of State's office and for failing to hold a shareholders' meeting in over 3 years and otherwise failing to keep current in its obligations to the Company. Upon motion and application to the District Court, Clark County Nevada, the Court granted the request for Custodian for the Company ("Custodian"). Upon granting the motion, the Court issued an Order acknowledging that the Custodian has performed all of the duties that had been required of it and the management of the Company will revert exclusively to the officers and directors appointed by the Custodian. In the Revival of the Company, Investment Reserves Series, as the Custodian of the Company, appointed Joseph Passalaqua as CEO, CFO and Secretary.

The Company is a "blank check company," as that term is defined in Rule 419(a)(2) of Regulation C of the Securities Act of 1933, as amended. We have not had preliminary contact or discussions with, nor do we have any present plans, proposals, arrangements, or understandings with, any representatives of the owners of any business or company regarding the possibility of an acquisition or merger. We are a "shell company" within the meaning of Rule 405, promulgated pursuant to Securities Act, because we do have no hard assets and real business operations.

From inception until the date of this filing we have had limited operating activities, primarily consisting of the incorporation of our company and the initial equity funding by our sole officer and director. We received our initial funding of $4,000 from a previous sole officer and director at that time who purchased 4,000,000 shares of common stock at $0.001 per share. Our independent auditor has issued an audit opinion for our Company which includes a statement expressing substantial doubt as to our ability to continue as a going concern.

Previous business operations of the Company generated limited revenues and the Company currently has no business operations.

No revenue has been generated in the last two years ended September 30, 2021 and September 30, 2022.

On June 2, 2021, we voluntarily filed a termination of our registration statement on Form 15-15D pursuant to Rule 15d-6 and our termination becomes effective 90 days thereafter. The Company has since been seeking a merger target and has been evaluating various opportunities.

We never sold any securities under the offering statement, so there was no need to keep the prospectus and Form S-1 filing current.





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The Company filed a Registration Statement; Form-10-12g on June 16, 2021 and was effective 60 days post filing.

We are subject to the requirements of Regulation 13A under the Exchange Act, which require us to file annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K, and we are required to comply with all other obligations of the Exchange Act applicable to issuers filing registration statements pursuant to Section 12(g) of the Exchange Act.

We are not currently engaged in any business operations. We are, however, in the process of attempting to identify, locate, and if warranted, acquire new commercial opportunities. The Company is currently attempting to locate and negotiate with eligible portfolio companies to acquire an interest in them. In addition to acquiring an interest in them, the Company intends to assist these portfolio companies with raising capital and offer them substantial managerial assistance needed to succeed.

The authorized capital stock of Nine Alliance Science & Technology Group consists of 290,000,000 shares of Common Stock, $0.0001 par value per share (the "Common Stock") and 10,000,000 shares of Preferred Stock, $0.0001 par value per share (the "Preferred").

As of our previous year ended September 30, 2022, there were 225,000,000 shares of Common Stock issued and outstanding and no shares of Preferred Stock issued and outstanding.

As of the three months ended December 31, 2022, there were 225,000,000 shares of Common Stock issued and outstanding and no shares of Preferred Stock issued and outstanding.





Our Business

The Company is currently attempting to locate and negotiate with eligible portfolio companies to acquire an interest in them. In addition to acquiring an interest in them, the Company intends to assist these portfolio companies with raising capital and offer them substantial managerial assistance needed to succeed.

We are currently considered a shell company Rule 405 defines a shell company as a company with 1) no or nominal operations, and either 2)no or nominal assets, 3) assets consisting solely of cash and cash equivalents, or 4) assets consisting of any amount of cash and cash equivalents and nominal other assets. We will remain classified as a shell company until we qualify for an exemption pursuant to Rule 144 (i)(2) by meeting the following requirements: Nine Alliance Science & Technology Group is no longer a shell company and has not been one for a year, it mandatorily files reports with the SEC, it has filed all required reports during the past 12 months, and it has been over a year since the current Form 10 information was filed. Security holders will not be able to rely on Rule 144 for the resale of restricted and/or control securities as long as JMKJ remains classified as a shell corporation.

Our current business address is: 7325 Oswego Road, Liverpool, NY 13090 .

Our telephone number is (315) 451-7515.

This location serves as our primary office for planning and implementing our business plan. Management believes the current premises arrangements are sufficient for its needs for at least the next 12 months.





Employees



We have no employees.







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Results of Operations for the Three Months Ended December 31, 2022 and December 31, 2021





Revenues

We have generated revenues of $0 and $0 for the three months ended December 31, 2022 and December 31, 2021.

Operating and Administrative Expenses

Operating expenses for the three months ended December 31, 2022 were $4,859 compared with $4,445 for the three months ended December 31, 2021. The increase in operating expenses were attributable to a increase in professional fees, from $2,148 for the three months December 31, 2021 to $4,511 for the three months ended December 31, 2022 and included a decrease of general and administrative fees, from $2,297 for the three months ended December 31, 2021 to $348 for the three months ended December 31, 2022.





Loss from Operations

Operating Loss before income tax for the three months ended December 31, 2022 was $(4,859), an increase of $414 for the comparable period of December 31, 2021, of which the loss from operations was $(4,445). This increase was primarily attributable to Professional fees, that included Auditor and Internal Accounting fees for quarterly and annual filings.





Net loss

The Net loss for the three months ended December 31, 2022 was $(4,859), compared to a Net loss of $(4,445) for the three months ended December 31, 2021. This increase was primarily attributable to Professional fees, that included Auditor and Internal Accounting fees for quarterly and annual filings for 2022.

Liquidity and Capital Resources

As of the year ended September 30, 2022 and the three months ended December 31, 2022, the Company's total assets were $68 and $95, respectively.

As of the last year ended, September 30, 2022, the Company had total liabilities of $39,557 that consisted of $15,830 in Accounts Payable, $7,000 in Accounts Payable - Related Party and $14,424 in Notes Payable - Related Party, ( with Joseph Passalaqua the Related Party for both) and $2,303 in Income Tax Payable. These amounts are non-interest bearing, payable upon demand and unsecured.

As of the three months ended December 31, 2022, the Company had total liabilities of $44,443 that consisted of $19,391 in Accounts Payable, $8,250 in Accounts Payable - Related Party and $14,499 in Notes Payable - Related Party, ( with Joseph Passalaqua the Related Party for both) and $2,303 in Income Tax Payable. These amounts are non-interest bearing, payable upon demand and unsecured.

As of the last year ended September 30, 2022, the Company has a working capital deficit of $39,489,

As of the three months ended December 31, 2022, the Company has a working capital deficit of $44,348.













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Working Capital and Cash Flows






Working Capital              December 31,     September 30,
                                 2022             2022

Current Assets              $         95     $          68
Current Liabilities               44,443            39,557
Working Capital (Deficit)   $     44,348     $      39,489

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