The following management's discussion and analysis should be read in conjunction with our financial statements and the notes thereto and the other financial information appearing elsewhere in this report. Our financial statements are prepared in U.S. dollars and in accordance with U.S. GAAP.

Special Note Regarding Forward Looking Statements

In addition to historical information, this report contains forward-looking statements. We use words such as "believe," "expect," "anticipate," "project," "target," "plan," "optimistic," "intend," "aim," "will" or similar expressions which are intended to identify forward-looking statements. Forward-looking statements speak only as of the date they are made, are based on various underlying assumptions and current expectations about the future. Accordingly, such information should not be regarded as representations that the results or conditions described in such statements or that our objectives and plans will be achieved and we do not assume any responsibility for the accuracy or completeness of any of these forward-looking statements. You are cautioned that any such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, as well as assumptions, which, if they were to ever materialize or prove incorrect, could cause our results to differ materially from those expressed or implied by such forward-looking statements.

Readers are urged to carefully review and consider the various disclosures made by us in this report and our other filings with the SEC. These reports attempt to advise interested parties of the risks and factors that may affect our business, financial condition and results of operations and prospects. The forward-looking statements made in this report speak only as of the date hereof and we disclaim any obligation, except as required by law, to provide updates, revisions or amendments to any forward-looking statements to reflect changes in our expectations or future events.





Overview

We were incorporated on August 21, 2015 under the laws of the state of Nevada. We originally intended to operate in the business web development and online advertising. We set up a web-platform allowing web designers to place and promote their portfolio and a description of their professional competences and services. These portfolios could be presented on our web platform in the form of landing pages with any interface and programming code. However, we have only conducted limited operations and generated limited operating revenues since inception. On July 9, 2018, as a result of a private transaction, 9,000,000 shares of common stock of the Company, representing 78.9% of the issued and outstanding share capital of the Company on a fully-diluted basis, were transferred from the Company's former sole officer and director, Dmitrii Iaroshenko to certain individual purchasers for an aggregate purchase price of $424,000. In this transaction, our current sole officer and director, Mr. Dehang Zhou acquired 4,950,000 shares of common stock and became our largest shareholder by owning 43.4% of the issued and outstanding share capital of the Company on a fully-diluted basis. Such private transaction resulted in a change in control of the Company.

As a result of this transaction, Dmitrii Iaroshenko ceased to be the Company's President, Treasurer, Secretary and Director. At the same time, Mr. Dehang Zhou became our new President, CEO, CFO, Treasurer, Secretary and Chairman of the Board of Directors.

On November 1, 2018, the Company increased its authorized shares to 2,980,000,000 shares of Common Stock with $0.001 per share and 20,000,000 shares of Preferred Stock having a par value of $0.001 per share.

We qualify as a "shell company" under Rule 12b-2 promulgated by the U.S. Securities and Exchange Commission (the "SEC") under the Exchange Act because we currently have no or nominal assets (other than cash) and no or nominal operations.

On April 30, 2021, the board of directors (the "Board") the Company appointed Mr. Wah Leung as the Chairman of the Board, Chief Executive Officer, Chief Financial officer, President, Treasurer and Secretary of the Company. The Company and Mr. Leung have not entered into any arrangement regarding the payment of compensation for acting as an officer of the Company.

We incurred a net loss of $29,553 for the three months ended June 30, 2021. As of June 30, 2021, we had an accumulated deficit of $320,884. Losses have principally occurred as a result of the lack of a source of recurring revenues and the resources required to maintain our status as a US public company. These conditions raise substantial doubt about the Company's ability to continue as a going concern.





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Results of Operations

Comparison of Three Months Ended June 30, 2021 and 2020





Revenues

We did not generate any revenues for the three months ended June 30, 2021 and 2020.





Operating Expenses

During the three-month period ended June 30, 2021, we have incurred $29,553 general and administrative expenses compared to $7,249 during the three-month period ended June 30, 2020. The general and administrative expenses consisted of professional fees and value management and maintenance fee. Value management services were to build up company reputation for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. The increase in general and administrative expenses was mainly because we did not incurred any value management and maintenance fees during the three months ended June 30, 2020.





Net Loss

Our net loss for the three-month period ended June 30, 2021 was $29,553 compared to a net loss of $7,249 during the three-month period ended June 30, 2020.

Liquidity and Capital Resources





Working capital                      June 30, 2021       March 31, 2021
Total current assets                $             -     $            832
Total current liabilities                   287,834              259,113

Working capital surplus/(deficit) $ (287,834 ) $ (258,281 )

As of June 30, 2021, we had cash and cash equivalents of $nil. To date, we have financed our operations primarily through contributions by owners and borrowings from related parties.

We expect that working capital requirements will continue to be funded through a combination of our existing funds and 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 three months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) developmental expenses associated with a start-up business and (ii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.





                                                               Three Months Ended June 30,
                                                               2021                      2020
Net cash provided by (used in) operating activities    $            (26,177 )       $            -
Net cash provided by (used in) investing activities                       -                      -
Net cash provided by financing activities                            26,177                      -
Net increase (decrease) in cash and cash equivalents                      -                      -
Cash and cash equivalents at the beginning of period                      -                      -
Cash and cash equivalents at the end of period         $                  -         $            -




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Operating Activities

For the three months ended June 30, 2021, net cash used in operating activities was $26,177 consisting of a net loss of $29,553, a decrease in prepaid expenses $832 and an increase in accounts payable and accrued expenses of $2,544. For the three months ended June 30, 2020, net cash used in operating activities was $nil consisting of a net loss of $7,249 and an increase in accrued expenses of $7,249.





Investing Activities

Net cash used in or provided by investing activities for the three-month period ended June 30, 2021 and 2020 was $nil.





Financing Activities

Net cash provided by financing activities for the three-month period ended June 30, 2021 was $26,177, which solely consisted of an increase in loans from related parties, compared to $nil for the three-month period ended June 30, 2020.

Off-Balance Sheet Transactions

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 is material to investors.





Contractual Obligations

As a smaller reporting company, the Company is not required to provide this information.

Critical Accounting Policies

Our financial information has been prepared in accordance with U.S. GAAP, which requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues, costs and expenses, and related disclosures. On an on-going basis, we evaluate our estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Since the use of estimates is an integral component of the financial reporting process, our actual results could differ from those estimates. Some of our accounting policies require a higher degree of judgment than others in their application.

Except for the accounting policies for revenue recognition that were updated as a result of adopting ASC 606, there have been no material changes to the critical accounting policies previously disclosed in our audited financial statements for the year ended March 31, 2021 included in the Annual Report on Form 10-K.

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