When used in this Quarterly Report, the words "may," "will," "expect," "anticipate," "continue," "estimate," "project," "intend," and similar expressions are intended to identify forward-looking statements regarding events, conditions, and financial trends that may affect our future plans of operations, business strategy, operating results, and financial position. Persons reviewing this Quarterly Report are cautioned that any forward-looking statements are not guarantees of future performance and are subject to risks and uncertainties and actual results may differ materially from those included within the forward-looking statements as a result of various factors. Such factors are discussed further below and also include general economic factors and conditions that may directly or indirectly impact our financial condition or results of operations.





Plan of Operation

Our plan of operation for the next 12 months is to: (i) consider guidelines of industries in which we may have an interest; (ii) adopt a business plan regarding engaging in the business of any selected industry; and (iii) to commence such operations through funding and/or the acquisition of a "going concern" engaged in any industry selected.

During the next 12 months, our only foreseeable cash requirements will relate to maintaining our good standing or the payment of expenses associated with legal fees, accounting fees and reviewing or investigating any potential business venture, which may be advanced by management or principal stockholders as loans to us. Because we have not determined any business or industry in which our operations will be commenced, and we have not identified any prospective venture as of the date of this Annual Report, it is impossible to predict the amount of any such loan. Any such loan will be on terms no less favorable to us than would be available from a commercial lender in an arm's length transaction. No advance or loan from any affiliate will be required to be repaid as a condition to any agreement with future acquisition partners.





Results of Operations

Three Months Ended December 31, 2021 and 2020





                      Three Months       Three Months
                         Ended              Ended
                      December 31,       December 31,
                          2021               2020          Changes

Operating Expenses   $       13,644     $       19,633     $ (5,989 )
Net Loss             $      (13,644 )   $      (19,633 )   $  5,989

We had no operations during the three months ended December 31, 2021 or 2020, nor do we have operations as of the date of this filing. We had a net loss of $13,644 and $19,633 for the three months ended December 31, 2021 and 2020, respectively. The decrease was mainly attributable to the decrease in professional fees incurred during the three months ended December 31, 2021. Professional fees were $13,500 and $19,488 for the three months ended December 31, 2021 and 2020, respectively.






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Nine Months Ended December 31, 2021 and 2020





                      Nine Months       Nine Months
                         Ended             Ended
                     December 31,      December 31,
                         2021              2020           Changes

Operating Expenses   $      45,408     $      73,546     $ (28,138 )
Net Loss             $     (45,408 )   $     (73,546 )   $  28,138

We had no operations during the nine months ended December 31, 2021 or 2020, nor do we have operations as of the date of this filing. We had a net loss of $45,408 and $73,546 for the nine months ended December 31, 2021 and 2020, respectively. The decrease was mainly attributable to the decrease in professional fees incurred during the nine months ended December 31, 2021. Professional fees were $44,830 and $61,988 for the nine months ended December 31, 2021 and 2020, respectively.

Liquidity and Capital Resources





                                   As of            As of
                                December 31,      March 31,
                                    2021             2021         Changes

Current Assets                 $            -     $        -     $       -
Current Liabilities            $      698,396     $  652,988     $  45,408
Working Capital (Deficiency)   $     (698,396 )   $ (652,988 )   $ (45,408 )

As of December 31, 2021 and March 31, 2021, we had no current assets.

As of December 31, 2021 and March 31, 2021, our total liabilities were $698,396 and $652,988, respectively, which were current liabilities comprised of accounts payable, accrued liabilities, and related party advances.

Stockholders' deficit was at $698,396 as of December 31, 2021 compared to deficit of $652,988 as of March 31, 2021.

We had no cash on hand as of December 31, 2021 or March 31, 2021 to meet ongoing expenses and debts that may accumulate. Accumulated deficit was at $1,009,196 as of December 31, 2021, compared to accumulated deficit of $963,788 as of March 31, 2021.






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As of December 31, 2021, we had a working capital deficit of $698,396 compared with a working capital deficit of $652,988 as of March 31, 2021. The increase in working capital deficit was attributed to an increase in amount due to related party for advancement from the Company's majority shareholder paying off vendors on behalf of the Company and an increase in accounts payable and accrued liabilities.





                                             Nine Months       Nine Months
                                                Ended             Ended
                                            December 31,      December 31,
                                                2021              2020           Changes

Net cash used in operating activities $ (16,811 ) $ (62,802 ) $ 45,991 Net cash provided by financing activities $ 16,811 $ 62,802 $ (45,991 ) Net changes in cash and cash equivalents $

           -     $           -     $       -

Cash Flow from Operating Activities

We have not generated any positive cash flow from operating activities.

For the nine months ended December 31, 2021, net cash flows used in operating activities was $16,811. The net cash used in operating activities for the nine months ended December 31, 2021 was attributed to a net loss of $45,408, decreased by an increase in accounts payable and accrued liabilities of $28,597.

For the nine months ended December 31, 2020, net cash flows used in operating activities was $62,802. The net cash used in operating activities for the nine months ended December 31, 2020 was attributed to a net loss of $73,546, decreased by an increase in accounts payable and accrued liabilities of $10,744.

Cash Flow from Investing Activities

During the nine months ended December 31, 2021 and 2020, we had no investing activities.

Cash Flow from Financing Activities

We have financed our operations primarily from advances and loans from Smartex Investment Ltd., majority shareholder of the Company.

For the nine months ended December 31, 2021 and 2020, net cash from financing activities was $16,811 and $62,802, respectively.





Going Concern

Our independent auditors have added an explanatory paragraph to their audit issued in connection with the financial statements for the year ended March 31, 2021, relative to our ability to continue as a going concern. The Company, which has not generated any revenues, has incurred net losses, has nominal assets and a stockholders' deficit. These conditions, among others, raise substantial doubt about the Company's ability to continue as a going concern. The Company's continuation as a going concern is dependent on its ability to meet its obligations, to obtain additional financing as may be required and ultimately to attain profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty

The Company is dependent on advances from its principal shareholders or other affiliated parties for continued funding. There are no commitments or guarantees from any third party to provide such funding nor is there any guarantee that the Company will be able to access the funding it requires to continue its operations.

Off-Balance Sheet Arrangements

We do not have 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 that is material to an investor in our securities.






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