Certain statements in this Report constitute "forward-looking statements." Such
forward-looking statements involve known and unknown risks, uncertainties and
other factors that may cause our actual results, performance or achievements to
be materially different from any future results, performance or achievements
expressed or implied by such forward-looking statements. Factors that might
cause such a differences include, among others, uncertainties relating to
general economic and business conditions; industry trends; changes in demand for
our products and services; uncertainties relating to customer plans and
commitments and the timing of orders received from customers; announcements or
changes in our pricing policies or that of our competitors; unanticipated delays
in the development, market acceptance or installation of our products and
services; changes in government regulations; availability of management and
other key personnel; availability, terms and deployment of capital;
relationships with third-party equipment suppliers; and worldwide political
stability and economic growth. The words "believe," "expect," "anticipate,"
"intend" and "plan" and similar expressions identify forward-looking statements.
Readers are cautioned not to place undue reliance on these forward-looking
statements, which speak only as of the date the statement was made.



Results of Operations

Three Months Ended November 30, 2020 compared with the Three Months Ended November 30, 2019

The narrative comparison of results of operations for the three-month periods ended November 30, 2020 and 2019 is based on the following table.





                                                A                   B                   C
Three Months Ended                      November 30, 2020   November 30, 2019    A-B      Change   C/B Change %
REVENUE                                  $         42,307    $         67,130    $        (24,823)         -37%
COST OF REVENUE                                    16,953              24,626              (7,673)         -31%
Cost of revenue as a % of total revenue               40%

37%


Gross Profit                                       25,354              42,504             (17,150)         -40%
Gross profit as a % of revenue                        60%

63%


OPERATING EXPENSES
Officer and director compensation                 135,000             112,500               22,500          20%
General and administrative                         17,564              17,076                  488           3%
Impairment of intangible assets                       -               100,000            (100,000)        -100%
Professional fees and contract services           144,171             128,393               15,778          12%
Total operating expenses                          296,735             357,969             (61,234)         -17%
NET LOSS FROM CONTINUING OPERATIONS             (271,381)           (315,465)               44,084         -14%




Revenues decreased, primarily as a result of the limited focus on the debudder
product marketing effort. In the quarter ended August 31, 2020, management
expended considerable time and effort on the soils division which was acquired
at the end of our last fiscal year (the "Elevated Acquisition"). We experienced
unanticipated difficulties in obtaining adequate and timely sales and product
purchase records from the field operator, and these difficulties diverted
management attention from the debudder product marketing effort. The lack of
attention to marketing in the first quarter was reflected in the decrease in
sales in the second quarter. We anticipate that the marketing focus on the
debudder products will increase now that the soils division has been
discontinued.

                                       2





The three-month period ended November 30, 2020 does not include any revenues or
cost of sales from the Elevated Acquisition. The soils division created out of
the Elevated Acquisition was discontinued during the three months ended November
30, 2020.



Total operating expenses decreased in the current period. No impairment expense
was recognized in the current quarter compared to an impairment expense of
$100,000 in the same period a year earlier. Officer and director compensation
increased due to increased director fees in 2020 compared to 2019. General and
administrative expenses were consistent between the periods. Professional fees
and contract services increased in 2020 compared to 2019 due to expanded
marketing efforts relating to the brand building efforts and improving investor
awareness of the Company.

Net loss from continuing operations decreased in 2020 compared 2019 primarily due to the reduction of impairment of intangible assets between periods.

Six Months Ended November 30, 2020 compared with the Six Months Ended November 30, 2019

The narrative comparison of results of operations for the six-month periods ended November 30, 2020 and 2019 is based on the following table.






                                                A                   B                   C
Six Months Ended                        November 30, 2020   November 30, 2019    A-B      Change   C/B Change %
REVENUE                                  $         73,136    $         88,090    $        (14,954)         -17%
COST OF REVENUE                                    30,134              37,070              (6,936)         -19%
Cost of revenue as a % of total revenue               41%

42%


Gross Profit                                       43,002              51,020              (8,018)         -16%
Gross profit as a % of revenue                        59%

58%


OPERATING EXPENSES
Officer and director compensation                 265,000             262,500     $          2,500           1%
General and administrative                         36,383              51,932             (15,549)         -30%
Impairment of intangible assets                       -               100,000    $       (100,000)        -100%
Professional fees and contract services           239,853             233,352                6,501           3%
Total operating expenses                          541,236             647,784    $       (106,548)         -16%
NET LOSS FROM CONTINUING OPERATIONS             (498,234)           (596,764)               98,530         -17%


Revenues from debudder sales decreased, primarily due to the carryover impact of
management's focus in the quarter ended August 31, 2020 on establishing and
building the soils division acquired from Elevated, which was subsequently
discontinued. The efforts focused on the soils division diverted management's
attention from sales of the debudder products.

Other operating expenses were consistent between periods, with the exception of impairment of intangible assets which decreased in the current six-month period.

Net loss from operations decreased in 2020 compared 2019. The biggest driver in this improvement was from the reduction in impairment of intangible assets.





Discontinued Operations.



After operating the soils division for the three months ended August 31, 2020,
management undertook an in-depth assessment of the business and concluded that
the soils division was not as represented at the time of the acquisition, was
not likely to ever operate profitably without significant revisions to operating
methods and changes in personnel and was likely to create significant business
questions and concerns should it be continued. Accordingly, management elected
to discontinue the business acquired from Elevated. Upon discontinuation of the
Elevated business, the Company entered into a settlement and unwinding agreement
with Elevated and returned all assets acquired in the transaction to Elevated.
Common stock issued in the acquisition, aggregating 1,300,000 shares out of
1,400,000 shares originally issued, will be cancelled, and the Company agreed to
pay a $10,000 walk-away fee. The $10,000 walk-away fee is payable in five
installments of $2,000 each with the final payment due in early March, 2021.
Cancellation of the shares will be registered once the final installment of the
walk-away fee is paid. In the aggregate, the Company recognized a loss from
discontinued operations of $10,000 in the three and six-month periods ended
November 30, 2020.



                                       3

Operating results for the three and six-month periods from the discontinued operations are reflected in the following table.





OPERATING RESULTS                     Three Months           Six Months
                                         Ended                  Ended
                                   November 30, 2020      November 30, 2020
Revenue                           $               -      $          75,217
Cost of revenue                                   -                 66,243
Amortization                                      -                 13,125
Gross profit                                      -                 (4,151 )

Loss on discontinued operations               10,000                10,000
                                  $          (10,000 )   $         (14,151 )

Liquidity and Capital Resources





Cash flow used in operating activities for the six-month period ended November
30, 2020 was $153,329 compared to $167,917 in the comparable period 2019. During
the period, our total cash decreased by $27,329. Cash to fund the negative cash
flow from operations was derived primarily from proceeds of advances from
related parties totaling $126,000.



Our current operations are not sufficient to support the existing
infrastructure, much of which is required in order to maintain public company
status. We continue to seek out potential acquisition candidates with a focus on
acquiring an operating company with scale sufficient to support all aspects of
the company's operations, including the public company infrastructure. The
Company is currently reliant on funding through advances from related parties,
but no assurances can be given that such funding will continue to be available
in future periods.



The accompanying consolidated financial statements have been prepared assuming
that the Company will continue as a going concern, which contemplates the
realization of assets and the liquidation of liabilities in the normal course of
business.  We incurred net losses of $512,385 and $596,764 for the six-month
periods ended November 30, 2020 and 2019, respectively, and had an accumulated
deficit of $4,694,779 as of November 30, 2020.  These factors raise substantial
doubt about the Company's ability to continue as a going concern.  The Company
may seek to raise money for working capital purposes through a public offering
of its equity capital or through a private placement of equity capital or
convertible debt.  It will be important for the Company to succeed in its
efforts to raise capital in this manner to further its business plan in an

aggressive manner.  Raising additional capital may cause dilution to current
shareholders.



COVID-19



In March 2020, COVID-19 was declared a pandemic by the World Health Organization
and the Centers for Disease Control and Prevention. Its rapid spread around the
world and throughout the United States prompted many countries, including the
United States, to institute restrictions on travel, public gatherings and
certain business operations. These restrictions significantly disrupted economic
activity in the United States and Worldwide. To date, the disruption has not
materially impacted the Company's financial statements. However, if the severity
of the economic disruptions increase as the duration of the COVID-19 pandemic
continues, the negative financial impact due to reduced demand could be
significantly greater in future periods than in the first quarter.

                                       4





The effects of the continued outbreak of COVID-19 and related government
responses could also include extended disruptions to supply chains and capital
markets, reduced labor availability and a prolonged reduction in economic
activity. These effects could have a variety of adverse impacts to the Company,
including our ability to operate our facilities. To date, there have been no
material adverse impacts to the Registrants' operations due to COVID-19.



In addition, the economic disruptions caused by COVID-19 could also adversely
impact the impairment risks for certain long-lived assets, equity method
investments and goodwill. Management evaluated these impairment considerations
and determined that no such impairments occurred through the date of this
report.

Off Balance Sheet Arrangements

None

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