This section of this Form 10-Q includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.





Results of Operations

For the three-month period ended February 28, 2021 and February 29, 2020 we had no revenues. Expenses for the three-month period ended February 28, 2021 totaled $345 resulting in a net loss of $345. The net loss for the three-month period ended February 28, 2021 is a result of expenses of $345 comprised primarily of; transfer agent expenses of $297; and bank service charges of $48. The expenses for the three-month period ended February 29, 2020 totaled $345 resulting in a net loss of $345. The net loss for the three-month period ended February 29, 2020 is a result of expenses of $345 comprised primarily of; transfer agent expenses of $297 and bank service charges of $48. The expenses between the three-month periods February 28, 2021 and February 29, 2020 remained the same.

For the six-month period ended February 28, 2021 and February 29, 2020 we had no revenues. Expenses for the six-month period ended February 28, 2021 totaled $393 resulting in a net loss of $393. The net loss for the six-month period ended February 28, 2021 is a result of expenses of $393 comprised primarily of; transfer agent expenses of $297; and bank service charges of $96. The expenses for the six-month period ended February 29, 2020 totaled $690 resulting in a net loss of $690. The net loss for the six-month period ended February 29, 2020 is a result of expenses of $690 comprised primarily of; transfer agent expense of $594 and bank services charges of $96. The expenses between the six-month periods February 28, 2021 and February 29, 2020 decreased due to the reduction in transfer agent fees.





Risks and Uncertainties

The pandemic caused by an outbreak of a new strain of coronavirus (COVID-19) has resulted, and is likely to continue to result, in significant national and global economic disruption and may adversely affect our business. Based on the Company's current assessment, the Company does not expect any material impact on its long-term operation due to the worldwide spread of the COVID-19 virus. However, the Company is actively monitoring this situation and the possible effects on its financial condition, operations, suppliers, industry, and workforce.

Capital Resources and Liquidity

We have generated no revenues to date and anticipate until we generate a more rapid growth in revenues we will require additional financings in order to fully implement our plan of operations. With the exception of cash advances from our sole Officer and Director, cash received in our initial offering and our recent private placement of $150,000 (of which $100,000 had been received), we have not had any additional funding. We must raise additional cash to implement our strategy and stay in business. A related party has verbally committed to continue to fund our operations. However, this is not in writing and maybe rescinded at any time.

As of February 28, 2021, we had $881 in cash, and $46,249 due to a related party. As of August 31, 2020, we had $977 in cash, and $46,249 due to a related party. Total liabilities as of February 28, 2021, were $56,232 compared to $55,935 in total liabilities at August 31, 2020. The funds available to the Company will not be sufficient to fund the planned operations of the Company and maintain a reporting status. As of February, 28, 2021, the Company owed $46,249 (August 31, 2020; $46,249) to a related party. All amounts due to the related party are unsecured, non-interest bearing and have not set terms of repayment.

During June and May 2021, Century Acquisition (Formerly WP Acquisition Company, LLC), is a major shareholder and controls 19.25% paid outstanding invoice on behalf of the Company for $30,814. The amounts due to the related party are unsecured and non- interest-bearing with no set terms of repayment. This transaction increases the $46,249 in shareholder loan as of February 28, 2021 in the subsequent period.





Company Operations

The Company has not yet implemented its business model. We must raise cash to implement our strategy and stay in business. In the event we do not raise any proceeds, the Company's existing cash will not be sufficient to fund the expenses related to maintaining a reporting status and to implement its planned business. Accordingly, the Company intends to implement a different business plan.






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Capital Stock

The Company's capitalization is 200,000,000 common shares with a par value of $0.001 per share and 2,000,000 preferred shares with a par value of $0.001 per share. Total shares issued as of February 28, 2021 are 85,600,000 common shares and no preferred shares have been issued.

As of February 28, 2021, the Company has not granted any stock options and has not recorded any stock-based compensation.

Off-balance sheet arrangements

Other than the situation described in the section titled Capital Recourses and Liquidity, the company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the company's financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term "off-balance sheet arrangement" generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the company is a party, under which the company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets

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