Overview



Plan of Operation

Our principal business objective is to maximize shareholders returns through a combination of (1) distributions to our shareholders, (2) sustainable long-term growth in cash flows from distribution of our products, which we hope to pass on to shareholders in the form of distributions, (3) potential long-term appreciation in the value of our properties from capital gains upon future sale, (4) other sustainable agricultural business opportunity which the Board of Directors determines to be beneficial to Company, or (5) distribution of plant-based finished consumer product and integrate the use of CBD Oils into its worldwide health supplement business to include expansion into the cosmetics sector using multiple strains of CBD oils and compounds.

For the 12 months following the commencement of the offering the Company will focus on two areas of operations. These two core business activities will be the continued the sales of its Nutritional Health Supplements and the build out of the Harvest Island Garden Resort.

The Nutritional Health Supplements will be sold primarily online and the new retail website is currently being redesigned and developed to increase internet traffic and customer retention. For the first 12 months, no additional products will be added to the current supplement line. New branding is in development to update the marketing and online image and presentment in a very competitive nutritional supplement industry. The Company plans to also update the customer experience with online videos with

renown experts in the Patent areas of alkalization, amino acids, advanced minerals and the use of whole rice concentrates and how these methods and ingredients may help the user increase overall health and wellness.

Results of Operations for the Year Ended December 31, 2022 compared to the Year Ended December 31, 2021





Sales and Cost of Sales

For the year ended December 31, 2022 we had $207,854 of sales compared to $264,194 for the year ended December 31, 2021. Our cost of sales for the year ended December 31, 2022 was $112,834 compared to $155,239 for the year ended December 31, 2021. The Company just recently started to generate revenue in the beginning of 2020.





Professional fees

For the year ended December 31, 2022 we incurred $40,700 of professional fee expenses compared to $58,000 for the year ended December 31, 2021. The decrease of professional fees in the current period is attributed to an decrease of audit, legal and accounting expenses.





Rent expense

For the year ended December 31, 2022 we incurred $30,000 of rent expense compared to $30,000 for the year ended December 31, 2021. We signed a lease agreement with Sella Property, LLC on March 16, 2020. The lease calls for rent payments of $30,000 in annual installments due on the 16th day of March each year.

General and administrative

For the year ended December 31, 2022 we incurred $21,021 of G&A expense compared to $16,560 for the year ended December 31, 2021. The decrease in the current year is attributed to an decrease of expenses of the operation.





Other income (expense)

For the year ended December 31, 2022, we had interest expense of $0, compared to interest expense of $307 for the year ended December 31, 2021.





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Net income

For the year ended December 31, 2022, the Company had a net income of $3,300 as compared to a net income of $2,579 in the prior period.

Liquidity and Capital Resources

As reflected in the accompanying financial statements, the Company has just recently begun to generate revenue. We have an accumulated deficit of $723,396 and had a net income of $3,300 for the year ended December 31, 2022..

We spent $84,612 from operating activities for the year ended December 31, 2022, compared to the received $ 79,098 for the year ended December 31, 2021.

We used $58,000 from investing activities for the year ended December 31, 2022, compared to using $11,250 for the year ended December 31, 2021.

We used $55,980 from financing activities for the year ended December 31, 2022, compared to a used cash of $1,220 for the year ended December 31, 2021.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements.





Going Concern

The accompanying financial statements have been prepared assuming the continuation of the Company as a going concern. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the Company is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. While management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be no assurance that the Company will be able to raise additional equity capital or be successful in the development and commercialization of the products it develops or initiates collaboration agreements thereon. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the possible inability of the Company to continue as a going concern.

Off Balance Sheet Arrangements

We have not entered into 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 and would be considered material to investors.

Critical Accounting Policies, Judgments and Estimates

Refer to Note 2 of the Financial Statements for a summary of our critical accounting policies.

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