The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing 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. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.





                             RESULTS OF OPERATIONS

We have incurred recurring losses to date. Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation.

We expect we will require additional capital to meet our long-term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

FISCAL YEAR ENDED DECEMBER 31, 2022 COMPARED TO FISCAL YEAR ENDED DECEMBER 31, 2021

Operating expenses for the year ended December 31, 2022 consisted of professional fees of $28,124 and general and administrative expenses of $4,846. Operating expenses for the year ended December 31, 2021 consisted of professional fees of $10,715 and general and administrative expenses of $6,881. The increase in expenses is related to increase in professional fees in 2022 mainly due to services to assist the Company in obtaining DTC eligibility.





Other Income (Expense)

For the year ended December 31, 2022, debt due to a related party of $105,118 was forgiven and the software and website totaling $27,000 were written off due to the change in operations of the Company and these assets no longer being in use.

Our net income for the fiscal year ended December 31, 2022 was $45,148 compared to a net loss of $17,596 during the fiscal year ended December 31, 2021. The changes are related to increase in professional fees and gain on forgiveness of debt.





                        LIQUIDITY AND CAPITAL RESOURCES

FISCAL YEARS ENDED DECEMBER 31, 2022 and 2021

As of December 31, 2022, our total assets were $102,510 and our total liabilities were $101,820 which are comprised mainly of a promissory note. The increase in total assets in 2022 is a result of an asset acquisition, which resulted in the Company acquiring equipment and intangible assets.

As of December 31, 2021, our total assets were $22,000 and our total liabilities were $66,458 which comprised of related party advances and accounts payable.






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Cash Flows from Operating Activities

We have not generated positive cash flows from operating activities. For the fiscal years ended December 31, 2022 and 2021, net cash flows used in operating activities were $43,881 and $1,100 respectively.

Cash Flows from Investing Activities

For the fiscal years ended December 31, 2022 and 2021, net cash flows used in investing activities were $5,000 and $20,000

Cash Flows from Financing Activities

We have financed our operations primarily from either advances or the issuance of equity and debt instruments. For the fiscal years ended December 31, 2022 and 2021, net cash flows provided by financing activities were $48,881 and $21,100, which was due to related party advances. Debt to a related party was also forgiven.





                         PLAN OF OPERATION AND FUNDING

We expect that working capital requirements will continue to be funded through further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next six months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the advances from the related parties.





                              MATERIAL COMMITMENTS

As of the date of this Annual Report, we do not have any material commitments.





                       PURCHASE OF SIGNIFICANT EQUIPMENT

We do not intend to purchase any significant equipment during the next twelve months.





                         OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this Annual Report, we do not have any 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 are material to investors.





                                 GOING CONCERN

The independent auditors' report accompanying our December 31, 2022 and 2021 financial statements contains an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

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