The following discussion and analysis of our financial condition and results of operations should be read in conjunction with our financial statements and related notes included elsewhere in this report.

This annual report contains forward looking statements relating to our Company's future economic performance, plans and objectives of management for future operations, projections of revenue mix and other financial items that are based on the beliefs of, as well as assumptions made by and information currently known to, our management. The words "expects", "intends", "believes", "anticipates", "may", "could", "should" and similar expressions and variations thereof are intended to identify forward-looking statements. The cautionary statements set forth in this section are intended to emphasize that actual results may differ materially from those contained in any forward-looking statement.

Results of Operations for the Years Ended April 30, 2018 and 2017

The following summary of our results of operations should be read in conjunction with our audited financial statements for the years ended April 30, 2018 and 2017 which are included herein.





Our operating results for the years ended April 30, 2018 and 2017 are summarized
as follows:



                                               Year Ended
                                                April 30,
                                             2018       2017
                       Office and general $ 22,770   $  3,178
                       Professional fees  $ 27,864   $ 24,113
                       Net Loss           $ 50,634   $ 27,291




Operating Revenues

During the years ended April 30, 2018 and 2017, our company did not record any revenues.

Operating Expenses and Net Loss

Operating expenses for the year ended April 30, 2018 were $50,634 compared to $27,291 for the year ended April 30, 2017. The increase in operating expenses was due to an increase of $19,592 for office and general expenditures due to higher transfer agent costs from cancellation of common shares and DTC eligibility costs as well as an increase of $3,751 in professional fees due to additional legal fees incurred for a proposed acquisition transaction that did not finalize.

During the year ended April 30, 2018, we incurred a net loss of $50,634 or $nil loss per share compared to a net loss of $27,291 or

$nil per share for the year ended April 30, 2017.

Liquidity and Capital Resources





Working Capital



                                                At            At
                                             April 30,     April 30,
                                               2018          2017
                 Current Assets            $         -   $         -
                 Current Liabilities       $   170,601   $   119,967
                 Working Capital (deficit) $ (170,601)   $ (119,967)




Cash Flows



                                                  Year Ended     Year Ended
                                                  April 30,      April 30,
                                                     2018           2017
          Cash used in Operating Activities     $   (62,651)   $   (19,379)
          Cash used in Investing Activities     $          -   $          -
          Cash provided by Financing Activities $     62,651   $     19,379
          Net Increase (Decrease) in Cash       $          -   $          -

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As at April 30, 2018 and 2017, the Company had no cash or assets in the Company.

As at April 30, 2018, we had total liabilities of $170,601 compared with $119,967 as at April 30, 2017. The increase in total liabilities was attributed to $62,651 of additional funding from related parties to support our ongoing operating activities offset by a decrease of

$12,017 in accounts payable and accrued liabilities relating to timing differences between the payment of outstanding obligations as they become due.

As at April 30, 2018, we had a working capital deficit of $170,601 compared with a working capital deficit of $119,967 as at April 30, 2017. The increase in working capital deficit was due to operating expenditures incurred during the year which were funded by financing from related parties.

Cashflow from Operating Activities

During the year ended April 30, 2018, we used $62,651 of cash for operating activities as compared to $19,379 during the year ended April 30, 2017. The increase is due to the fact that the Company received more funding from related parties during the period to support an increase in operating activity.

Cashflow from Financing Activities

During the year ended April 30, 2018, the Company received $62,651 of financing from related parties as compared to $19,379 from related parties during the year ended April 30, 2017.





Trends

We are in the pre-development stage, have not generated any revenue and have no prospects of generating any revenue in the foreseeable future. We are unaware of any known trends, events or uncertainties that have had, or are reasonably likely to have, a material impact on our business or income, either in the long term of short term.

Off-Balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders.





Inflation

The effect of inflation on our revenues and operating results has not been significant.

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Critical Accounting Policies

Our financial statements are presented in United States dollars and are prepared using the accrual method of accounting which conforms to US GAAP.

Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods presented. We are required to make judgments and estimates about the effect of matters that are inherently uncertain. Although, we believe our judgments and estimates are appropriate, actual future results may be different; if different assumptions or conditions were to prevail, the results could be materially different from our reported results.





Income Taxes

The Company follows the liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

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