The following discussion and analysis should be read in conjunction with our audited financial statements and the notes to those financial statements that are included elsewhere in this Annual Report on Form 10-K. Our discussion may include forward-looking statements based upon current expectations that involve risks and uncertainties, such as our plans, objectives, expectations and intentions. Actual results and the timing of events could differ materially from those anticipated in these forward-looking statements as a result of a number of factors, including those set forth under the "Risk Factors," "Special Note Regarding Forward-Looking Statements" and "Business" sections and elsewhere in this annual report. We may use words such as "anticipate," "estimate," "plan," "project," "continuing," "ongoing," "expect," "believe," "intend," "may," "will," "should," "could," "predict," and similar expressions to identify forward-looking statements. Although we believe the expectations expressed in these forward-looking statements are based on reasonable assumptions within the bound of our knowledge of our business, our actual results could differ materially from those discussed in these statements. Factors that could contribute to such differences include, but are not limited to, those discussed in the "Risk Factors" section of this Annual Report. We undertake no obligation to update publicly any forward-looking statements for any reason even if new information becomes available or other events occur in the future. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results. Readers are urged to carefully review and consider the various disclosures made throughout the entirety of this annual report, which attempt to advise interested parties of the risks and factors that may affect our business, financial condition, results of operations, and prospects.





Overview

The Company changed ownership on August 29, 2018 and began operations through its Singapore Subsidiary on or about June 25, 2019. The Company is currently principally engaged in the provision of business training and entrepreneurship education in the Chinese language to owners of business start-ups, aspiring entrepreneurs and small and medium enterprises business owners. We organize and conduct Chinese language courses based either on third party programs or our own programs in the China, Malaysia, Singapore, Taiwan and Hong Kong.





Results of Operations

The Company is a development stage company and has had operations only starting with the fourth quarter of its fiscal year ended September 30, 2019. Prior to this time the Company was a shell company with no business activities.





Revenues

The Company generated $3,619 in revenues, through the Singapore Subsidiary, for the year ended September 30, 2019, and did not generate any revenues for the year ended September 30, 2018.





Costs of Goods Sold.

The Company has no cost of goods sold.





                                       7





Operating Expenses

General and Administrative Expenses

General and administrative expenses for the year ended September 30, 2019 were $41,959, as compared to $22,624 for the year ended September 30, 2018, an approximately 80% increase. Such increase was primarily due to public company reporting requirements and the start of operating activities of the Singapore Subsidiary.

Interest expense for the year ended September 30, 2019 was Nil as compared to $2,136 for the year ended September 30, 2018. Such decrease was primarily due to the minimal operating activities of the Company. Forgiveness of debt income expense for the year ended September 30, 2019 was Nil, as compared to 57,871 for the year ended September 30, 2018.

As a result of the foregoing factors, the Company had a net loss of $38,324 for the year ended September 30, 2019, as compared to $33,111 for the year ended September 30, 2018.

Liquidity and Capital Resources

As of September 30, 2019, the Company had minimal current assets of $20,831 to fund its operations. Liabilities consisted of $2,162 in accounts payable, and total liabilities of $2,162.

ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not applicable.

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