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 September 30, 2022 and 2021





                      Three Months       Three Months
                         Ended              Ended
                     September 30,      September 30,
                          2022               2021           Changes

Operating Expenses   $       13,652     $       13,869     $    (217 )
Net Loss             $      (13,652 )   $      (13,869 )   $     217

We had no operations during the three months ended September 30, 2022 or 2021, nor do we have operations as of the date of this filing. We had a net loss of $13,652 and $13,869 for the three months ended September 30, 2022 and 2021, respectively.

Six Months Ended September 30, 2022 and 2021





                       Six Months          Six Months
                          Ended               Ended
                      September 30,       September 30,
                          2022                2021           Changes

Operating Expenses   $        25,627     $        31,764     $ (6,137 )
Net Loss             $       (25,627 )   $       (31,764 )   $  6,137

We had no operations during the six months ended September 30, 2022 or 2021, nor do we have operations as of the date of this filing. We had a net loss of $25,627 and $31,764 for the six months ended September 30, 2022 and 2021, respectively. The decrease in net loss was mainly attributable by the decrease in professional fees.

Liquidity and Capital Resources





                                    As of            As of
                                September 30,      March 31,
                                    2022              2022         Changes

Current Asset                  $             -     $       72     $     (72 )
Current Liabilities            $       743,329     $  717,774     $  25,555
Working Capital (Deficiency)   $      (743,329 )   $ (717,702 )   $ (25,627 )





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As of September 30, 2022 and March 31, 2022, we had no current asset.

As of September 30, 2022 and March 31, 2022, our total liabilities were $743,329 and $717,774, respectively, which were current liabilities comprised of accounts payable, accrued liabilities, and related party advances.

Stockholders' deficit was at $743,329 as of September 30, 2022, compared to deficit of $717,702 as of March 31, 2022.

We had no cash on hand as of September 30, 2022 or March 31, 2022 to meet ongoing expenses and debts that may accumulate. Accumulated deficit was at $1,054,129 as of September 30, 2022, compared to accumulated deficit of $1,028,502 as of March 31, 2022.

As of September 30, 2022, we had a working capital deficit of $743,329 compared with a working capital deficit of $717,702 as of March 31, 2022. The increase in working capital deficit was attributed to an increase in due to related party for advancement from the Company's majority shareholder paying off vendors on behalf of the Company.





                                           Six Months          Six Months
                                              Ended               Ended
                                          September 30,       September 30,
                                              2022                2021            Changes

Net cash used in operating activities    $       (34,430 )   $       (16,811 )   $ (17,619 )
Net cash provided by financing
activities                               $        34,430     $        16,811     $  17,619
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 six months ended September 30, 2022, net cash flows used in operating activities was $34,430. The net cash used in operating activities for the six months ended September 30, 2022 was attributed to a net loss of $25,627, increased by a decrease in prepaid expenses of $72, and decreased by a decrease in accounts payable and accrued liabilities of $8,875.

For the six months ended September 30, 2021, net cash flows used in operating activities was $16,811. The net cash used in operating activities for the six months ended September 30, 2021 was attributed to a net loss of $31,764, increased by an increase in prepaid expenses of $288, and decreased by an increase in accounts payable and accrued liabilities of $15,241.

Cash Flow from Investing Activities

During the six months ended September 30, 2022 and 2021, 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 six months ended September 30, 2022 and 2021, net cash from financing activities was $34,430 and $16,811, respectively.






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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, 2022, 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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