You should read the following discussion together with our financial statements
and the related notes included elsewhere in this Annual Report. This discussion
contains forward-looking statements, which involve risks and uncertainties. Our
actual results may differ materially from those we currently anticipate as

a
result of many factors.



Forward Looking Statements




Some of the information in this section contains forward-looking statements that
involve substantial risks and uncertainties. You can identify these statements
by forward-looking words such as "may," "will," "expect," "anticipate,"
"believe," "estimate" and "continue," or similar words. You should read
statements that contain these words carefully because they:



?       discuss our future expectations;

?       contain projections of our future results of operations or of our
        financial condition; and

?       state other "forward-looking" information.





We believe it is important to communicate our expectations. However, there may
be events in the future that we are not able to accurately predict or over which
we have no control. Our actual results and the timing of certain events could
differ materially from those anticipated in these forward-looking statements as
a result of certain factors.



Plan of Operations




While we commenced limited operations, at the present time, the Company is
considered a shell company as defined in Rule 504 of the Act. One of our
principal business objective for the next 12 months and beyond such time will be
to achieve meaningful business operations. Alternatively, if we are unable to
successfully develop our business, we may seek a combination with a business
rather than immediate, short-term earnings. The Company will not restrict our
potential candidate target companies to any specific business, industry or
geographical location and, thus, may acquire any type of business.



Results of Operations




Revenues. During fiscal years ended July 31, 2020 the Company had revenues of
$45,248 and $0, respectively. From August 1, 2020 to April 30, 2021, the Company
business centered on providing IT services to a small number of clients.
Beginning in May 2021, the Company terminated its IT services and has re-focused
its operations to provide marketing services to small and median sized
businesses.



Costs of Goods Sold. During fiscal years ended July 31, 2021 and July 31, 2020
the Company had costs of goods sold of $17,368 and $0, respectively. Costs of
goods sold for the current year end period consists of payroll expenses of
$17,368 assigned to costs of goods sold. There was no cost of goods sold for the
year ended July 31, 2020 due to no revenues.



Operating Expenses. For the fiscal year ended July 31, 2021, the Company had
total operating expenses of $377,143, consisting of $213,535 in research and
development (R&D) and $163,608 in general and administrative expenses,
respectively. For the fiscal year ended July 31, 2020, the Company had total
operating expenses of $79,517, consisting of $0 in R&D and $79,517 in general
and administrative expenses. The R&D expenses were software development costs
and general and administrative expenses include legal, accounting, audit, and
other professional service fees incurred in relation to the Company's reporting
obligations under the federal securities laws. The increase in operating
expenses for the current fiscal year end was due substantially to R&D cost and
to a lesser extent due to an increase in general and administrative, which
include legal, accounting and EDGAR filing fees.

Net Loss. For the fiscal year ended July 31, 2021 and 2020, the Company had a net loss of $348,895 and $79,517, respectively, for the reasons discussed above.

Liquidity and Capital Resources





As of July 31, 2021, the Company had working capital deficit of $256,136
compared with a working capital deficit of $177,989 for the prior fiscal year
end. The increase in working capital deficit is due to net loss for the current
year end coupled with decreased related party advance balance made by the
Company's majority shareholders.

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The Company can provide no assurances that it can continue to satisfy its cash requirements for at least the next twelve months.

The following is a summary of the Company's cash flows from operating and financing activities for the years ended July 31, 2021 and 2020:





                                                                Fiscal Year Ended        Fiscal Year Ended
                                                                    July 31,                 July 31,
                                                                      2021                     2020
Total Net Cash Used by Operating Activities                    $          (299,631 )    $          (158,740 )
Total Net Cash Provided by Financing Activities                $           331,270      $           180,561
Effect of exchange rate change on cash                         $               914      $                 -
Net Change in Cash                                             $           

32,553      $            21,821




Operating Activities



During the year ended July 31, 2021, the Company had a net loss of $348,895 and
after adjusting for lease expenses, increases in prepaid expenses, accounts
payable, and decrease in contract liabilities resulted in net cash of $(299,631)
being used in operating activities during the year. By comparison, during the
year ended July 31, 2020, total operating expenses of $79,517, of which all were
general and administrative expenses.



Financing Activities



During the year ended July 31, 2021, the Company received $300,000 of proceeds
from the issuance of stock, repayment of $86,728 in loans from two
non-affiliates, offset by $55,458 payment on a related loan, which resulted in
$331,270 in total net cash provided by financing activities for the period. By
comparison, during the year ended July 31, 2020, the Company received $261,885
in advances from the Company's majority shareholder offset by $81,324 in
advances to two non-affiliates, which resulted in $180,561 in total net cash
provided by financing activities for the period.



Our financial statements reflect the fact that we do not have any sufficient
revenue to cover expenses. We are at present under-capitalized. The Company is
dependent upon the receipt of capital investment or other financing to fund its
ongoing operations and to execute its business plan of seeking a combination
with a private operating company. In addition, the Company is dependent upon
certain related parties to provide continued funding and capital resources. If
continued funding and capital resources are unavailable at reasonable terms, the
Company may not be able to implement its plan of operations.



Our auditors have issued a going concern opinion on our financial statements.

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Basis of presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company's year end is July 31.





Use of Estimates



The preparation of financial statements in conformity with generally accepted
accounting principles requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date the financial statements and the
reported amount of revenues and expenses during the reporting period.  Actual
results could differ from those estimates.



Cash and Cash Equivalents



The Company considers all highly liquid investments with the original maturities
of three months or less to be cash equivalents. The Company had $54,375 in cash
and equivalents as of July 31, 2021 and $21,821 as of July 31, 2020.



Prepaid Expenses

Prepaid Expenses are recorded at fair market value. The Company had $15,260 in prepaid expenses as of July 31, 2021 and $7,677 as of July 31, 2020.

Depreciation, Amortization, and Capitalization





The Company records depreciation and amortization when appropriate using
straight-line balance method over the estimated useful life of the assets. The
Company establishes capitalization policy of its assets based on dollar amount
that are more than $1,000 in value or if it's estimated useful life exceeds one
year. We estimate that the useful life of our equipment is 3 years. Expenditures
for maintenance and repairs are charged to expense as incurred. Additions, major
renewals and replacements that increase the property's useful life are
capitalized. Property sold or retired, together with the related accumulated
depreciation is removed from the appropriated accounts and the resultant gain or
loss is included in net income.



Income Taxes




Income taxes are computed using the asset and liability method.  Under the asset
and liability method, deferred income tax assets and liabilities are determined
based on the differences between the financial reporting and tax bases of assets
and liabilities and are measured using the currently enacted tax rates and laws.

A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized.

Fair Value of Financial Instruments





ASC topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier
fair value hierarchy, which prioritizes the inputs in measuring fair value. The
hierarchy prioritizes the inputs into three levels based on the extent to which
inputs used in measuring fair value are observable in the market.



These tiers include:

Level 1: defined as observable inputs such as quoted prices in active markets;

Level 2: defined as inputs other than quoted prices in active markets that are

either directly or indirectly observable; and

Level 3: defined as unobservable inputs in which little or no market data exists,


         therefore requiring an entity to develop its own assumptions.

The carrying value of cash and the Company's loan from shareholder approximates its fair value due to their short-term maturity.



                                      -16-

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Revenue Recognition



The Company recognizes revenue in accordance with ASC 606, Revenue from
Contracts. The core principle of ASC 606 is that an entity recognizes revenue to
depict the transfer of promised goods or services to customers in an amount that
reflects the consideration to which the entity expects to be entitled in
exchange for those goods or services. An entity recognizes revenue in accordance
with that core principle by applying the following steps: Step 1: Identify the
contract(s) with a customer Step 2: Identify the performance obligations in the
contract Step 3: Determine the transaction price Step 4: Allocate the
transaction price to the performance obligations in the contract Step 5:
Recognize revenue when (or as) the entity satisfies a performance obligation.
Specifically, Section 606-10-50 requires an entity to provide information about:
a. Revenue recognized from contracts with customers, including the
disaggregation of revenue into appropriate categories; b. Contract balances,
including the opening and closing balances of receivables, contract assets, and
contract liabilities; c. Performance obligations, including when the entity
typically satisfies its performance obligations and the transaction price that
is allocated to the remaining performance obligations in a contract; d.
Significant judgments, and changes in judgments, made in applying the
requirements to those contracts.



Basic Income (Loss) Per Share



The Company computes income (loss) per share in accordance with FASB ASC
260 "Earnings per Share". Basic loss per share is computed by dividing net
income (loss) available to common shareholders by the weighted average number of
outstanding common shares during the period. Diluted income (loss) per share
gives effect to all dilutive potential common shares outstanding during the
period.  Dilutive loss per share excludes all potential common shares if their
effect is anti-dilutive. As of July 31, 2021, there were no potentially dilutive
debt or equity instruments issued or outstanding.



Comprehensive Income



Comprehensive income is defined as all changes in stockholders' equity
(deficit), exclusive of transactions with owners, such as capital investments.
Comprehensive income includes net income or loss, changes in certain assets and
liabilities that are reported directly in equity such as translation adjustments
on investments in foreign subsidiaries and unrealized gains (losses) on
available-for-sale securities. For the year ended July 31, 2021, the
comprehensive loss was $351,384 which contains the foreign currency translation
loss of $2,489.



Stock-Based Compensation




Stock-based compensation is accounted for at fair value in accordance with ASC
Topic 718.  To date, the Company has not adopted a stock option plan and has not
granted any stock options.

Recent Accounting Pronouncements

We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

Off-Balance Sheet Arrangements





The Company does not have any off-balance sheet arrangements that have or are
reasonably likely to have a current or future effect on the Company's 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" as defined by Rule 12b-2 of the Exchange Act, the Company is not required to provide this information.

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