The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this Report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward- looking statements. Factors that could cause or contribute to such differences include, but are not limited to those discussed below and elsewhere in this Report. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

We were incorporated in the state of Nevada on February 15, 2017. Our original business was manufacturing and selling steel drywall studs in the Kyrgyz market to wholesale customers. During the fiscal year ended December 31, 2019, we sold our stud manufacturing machine as it was outdated. Production thereafter was temporarily on hold until new equipment was purchased.

Following the Change of Control, we changed our business plan to engage in smart-home business in the People's Republic of China.

We plan to conduct smart-home business in the People's Republic of China, with a focus on developing, promoting and executing high quality integrated smart-home systems and solutions. We are presently evaluating the optimal corporate and legal structures in China necessary to establish our business or to acquire and/or invest in existing smart home businesses. We aim to start the smart-home business in 2021 and the funds to financing the start-up of the new business or acquisition of and/or investment in existing smart home businesses will primarily come from our majority shareholder. However, our plan to operate in the smart home industry may be adversely impacted by the ongoing COVID-19 pandemic, which is now continuing to spread throughout the world. Although China has made great efforts to contain the spread of the virus and had brought the outbreak under control, the economy, financial market and businesses in China have been suffering from the pandemic. As a result of the epidemic and its socioeconomic impact in China, we may change our plan to do business in other industries in China should we determine that the smart home industry is materially and adversely affected by the COVID-19 pandemic and it is no longer in the best interest of our stockholders and the Company to proceed with our original plan.



                                       5



Results of Operations

There was no revenue generated for the years ended December 31, 2020 and 2019.

During the year ended December 31, 2020, we incurred operating expenses of $65,082 as compared to $17,367 during the same period of 2019. The increase in 2020 was due to the increase in professional fees after the Change of Control. The increase in professional fees was due to the Company started using professional consultants, including lawyer and financial advisor to perform certain financial reporting functions in 2020 after the Change of Control. In 2019, these functions were mainly performed by management.

During the year ended December 31, 2020, we had other expense of $4,623 relating to the write-off of the Company's property and equipment after the Change of Control.

As a result of the foregoing, our net loss for the year ended December 31, 2020 was $69,705 as compared to a net loss of $17,367 for the year ended December 31, 2019.

Liquidity and Capital Resources

As of December 31, 2020, our total assets were $nil compared to $7,380 in total assets at December 31, 2019. As of December 31, 2020, our total liabilities were $9,344 compared to $26,524 at December 31, 2019. Stockholders' deficit was $9,344 as of December 31, 2020 compared to the stockholders' deficit of $19,144 as of December 31, 2019.

Cash Flows from Operating Activities

We have not generated positive cash flows from operating activities.

For the year ended December 31, 2020, net cash flows used in operating activities was $52,991 due to:





? net loss of $69,705;
? non-cash write-off of fixed assets of $4,623;
? decrease in prepaid expenses of $2,747;
? increase in accounts payable of $9,344.

Net cash flows used in operating activities was $20,681 for the same period of 2019 due to:





? net loss of $17,367;
? non-cash depreciation expenses of $1,631;
? increase in prepaid expenses of $2,747;
? decrease in accounts payable of $2,198.

Cash Flows from Investing Activities

There were no investing activities for the year ended December 31, 2020. For the same period of 2019, we received $15,000 proceeds from sales of fixed assets.

Cash Flows from Financing Activities

We have financed our operations primarily from either advances from stockholders or financing through the sales of securities. For the year ended December 31, 2020, we received capital contributions of $52,981 from our current majority stockholder for working capital uses. For the same period of 2019, we received loan proceeds of $10,844 from our then sole officer and director, which was offset by a repayment of $8,223 we made to this sole officer and director.





Plan of Operation and Funding

Our future capital requirements will depend on numerous factors including, but not limited to, the establishment and development of our new smart-home business opportunities in China. We expect to depend on financing from our majority stockholder to meet our current minimal operating expenses. As we are a start-up company, our operating expenses are limited and discretional based on the availability of its funds. Management believes that the financing from our majority stockholder will support our planned operations over the next 12 months.

We do not have lines of credit or other bank financing arrangements. In connection with our new business plan after the Change of Control, management anticipates operating expenses and capital expenditures relating to: (i) developmental expenses associated with a start-up business and (ii) marketing expenses will be funded primarily by debt or equity financings from our majority stockholder. However, there is no assurance that such funds will be available or available on acceptable terms. 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.

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