The following discussion should be read in conjunction with our audited financial statements and notes thereto included herein. In connection with, and because we desire to take advantage of, the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995, we caution readers regarding certain forward-looking statements in the following discussion and elsewhere in this report and in any other statement made by, or on our behalf, whether or not in future filings with the Securities and Exchange Commission. Forward-looking statements are statements not based on historical information and which relate to future operations, strategies, financial results or other developments. Forward looking statements are necessarily based upon estimates and assumptions that are inherently subject to significant business, economic and competitive uncertainties and contingencies, many of which are beyond our control and many of which, with respect to future business decisions, are subject to change. These uncertainties and contingencies can affect actual results and could cause actual results to differ materially from those expressed in any forward-looking statements made by, or our behalf. We disclaim any obligation to update forward-looking statements.





Results of Operations



Sales

From last quarter of the fiscal year ended February 28, 2018, we started to promote and sell our new cosmetic products in the United States market. We purchase the Acropass Products and other Products from an affiliated company in China. In the beginning of 2020, the Company ceased the marketing and selling of cosmetic products in the United States. From the third quarter of year ended February 29, 2020, the company started to provide technical support services in connection with nutritionally oriented food that include Sea-Buckthourn and Organic Spouting Powder. We recognized $0 of revenue during the fiscal year ended February 28, 2021. The decrease was primarily due to pandemic business slow down. We recognized $36,997 of revenue during the fiscal year ended February 29, 2020.





Advertising expense

To promote our new cosmetics products, Acropass series, in the United States market, we entered a contract with a third party to run a marketing campaign and manage the sales of the products. We incurred a total of $0 and $85 in marketing expenses for the year ended February 28, 2021 and February 29, 2020 respectively.





Cost and operating expense

The major components of our expenses for the fiscal years ended February 28, 2021 and February 29, 2020 are outlined in the table below:





                                     Year Ended       Year Ended
                                      Feb 28,          Feb 29,
                                        2021             2020

Cost of goods sold                             -           12,794
Selling expense                               18           12,108
Officer compensation                      18,000           18,000
Transfer agent                             6,719            7,225
Edgar filing fees                          3,429            2,909
OTC Filing fees                           12,000           12,000
Office expense                             1,447            1,273
Legal fees                                 3,888            2,982
Accounting fees                           38,685           42,800
Travel expense                                 -            1,054

Total cost and operating expenses 84,186 113,145

Our cost and operating expenses decreased by $28,960 for the year ended February 28, 2021, compared to the fiscal year ended February 29, 2020. The decrease was mainly due to a decrease of $12,794 in cost of goods sold and a decrease of

$12,090 in selling expense. We have also incurred a decrease of $4,115 in accounting fees, compared to the fiscal year ended February 29,2020.






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Other Expenses

Other expenses decreased to $ Nil for the year ended February 28, 2021 and February 29, 2020, respectively.





Net Loss

During the years ended February 28, 2021 and February 29, 2020, the Company realized a net loss of $84,186 and $76,148, respectively.

Liquidity and Capital Resources





                              As of             As of
                          February 28,      February 29,
Working Capital               2021              2020

Current Assets            $      20,825     $      29,030
Current Liabilities       $   1,139,767     $   1,081,786
Working Capital Deficit   $  (1,118,942 )   $  (1,052,756 )

The increase in the Company's working capital deficit between the fiscal years ended February 28, 2021 and February 29, 2020 was mainly due to the increase of total $61,179 due to the CEO.





Cash Flows



The table below, for the periods indicated, provides selected cash flow
information:



                                          Year Ended         Year Ended
                                         February 28,       February 29,
                                             2021               2020

Cash used in operating activities $ (69,366 ) $ (47,827 ) Cash used in investing activities $

            -     $            -

Cash provided by financing activities $ 61,179 $ 46,339 Net increase (decrease) in cash $ (8,187 ) $ (1,488 )







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Cash Flows from Operating Activities

During the fiscal year ended February 28, 2021, we incurred a net loss of $84,186, compare to a net loss of $76,148 during the fiscal year ended February 29, 2020. During the fiscal year ended February 28, 2021, we used $69,366 in operating activities compared to $47,827 during the fiscal year ended February 29, 2020, the operating cash use increase is mainly due to $12,113 profit from sales reduction offset with $3,022 decrease of professional fee due.

Cash Flows from Investing Activities

We did not spend funds in investing activities during the year ended February 28, 2021 and February 29, 2020.

Cash Flows from Financing Activities

During the year ended February 28, 2021, we generated $61,179 in financing activities compared to $46,339 during the year ended February 29, 2020, the increase is due to proceed increase from the CEO.





Going Concern

The audit report of the Company's independent registered accounting firm includes a matter of emphasis related to our ability to continue as a going concern.

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 are material to stockholders.

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