The following discussion and analysis of our results of operations and financial condition should be read together with our unaudited condensed financial statements and the notes thereto, which are included elsewhere in this report and our Annual Report on Form 10-K for the fiscal year ended April 30, 2022 (the "Annual Report") filed with SEC. Our financial statements have been prepared in accordance with U.S. GAAP. In addition, our financial statements and the financial information included in this report reflect our organizational transactions and have been prepared as if our current corporate structure had been in place throughout the relevant periods.

Forward looking statement notice

Statements made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

Financial information contained in this report and in our financial statements is stated in United States dollars and are prepared in accordance with United States generally accepted accounting principles.





Corporate Overview

The Company was incorporated as Soldino Group Corp. on January 25, 2017 under the laws of the State of Nevada, United States of America. On November 15, 2018, the Company changed its name to Yijia Group Corp. The Company is in good standing in the State of Nevada and in any jurisdiction where it is qualified to do business.

The Company currently engages in the rendering of business consulting service to domestic and international customers. The Company provides consulting services to its clients with regards to funding and other financial matters.





Results of Operations

We have incurred net current liabilities of $30,253 as at October 31, 2022. Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue operations.

We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

Results of operation for the three months ended October 31, 2022 and 2021:





                                         Three Months Ended October 31,
                                           2022                  2021
Revenues                              $       10,000       $         45,000
General and administrative expenses           (7,399 )              (29,991 )
Income from operation                          2,601                 15,009
Income tax expense                                 -                      -
Net income                                     2,601                 15,009








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Revenue

The Company generated revenues of $10,000 and $45,000 for the three months ended October 31, 2022 and 2021, respectively. The Company commenced operations from July 30, 2021.





Operating expenses

The Company incurred operating expenses of $7,399 and $29,991 for the three months ended October 31, 2022, and 2021, respectively.





Net Income

The net income for the three months ended October 31, 2022 and 2021 was $2,601 and $15,009 respectively.

Results of operation for the six months ended October 31, 2022 and 2021:





                                         Six Months Ended October 31,
                                           2022                 2021
Revenues                              $       25,000       $       45,000
General and administrative expenses          (20,265 )            (40,477 )
Income from operation                          4,735                4,523
Gain from forgiveness of debts                     -              152,049
Income tax expense                                 -                    -
Net income                                     4,735              157,572




Revenue

The Company generated revenues of $25,000 and $45,000 for the six months ended October 31, 2022 and 2021, respectively. The Company commenced operations from July 30, 2021.





Operating expenses

The Company incurred operating expenses of $20,265 and $40,477 for the six months ended October 31, 2022, and 2021, respectively.





Net Income

The net income for the six months ended October 31, 2022 and 2021 was $4,735 and $157,572, respectively.

Liquidity and capital resources

As of October 31, 2022, our total assets were $35,190, our current liabilities were $65,443 and stockholders' deficit was $35,189. As of October 31, 2022, we had cash and cash equivalents of $35,190.

Our cash balance is $35,190 as of October 31, 2022. We believe our cash balance is insufficient to fund our operations for any period of time. Management anticipates that the Company will be dependent, in the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management's efforts, there are no assurances that the Company will be successful.









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We have never paid dividends on our common stock. Our present policy is to apply cash to investments in product development, acquisitions or expansion; consequently, we do not expect to pay dividends on common stock in the foreseeable future.





                                                                     Six Months ended
                                                          October 31, 2022       October 31, 2021
Net cash generated from operating activities             $           12,087     $           12,651
Net cash used in investing activities                                     -                      -
Net cash generated from financing activities                              -                 19,042

Cash Flows from Operating Activities

For the six months ended October 31, 2022, net cash flows generated from operating activities was $12,087, which consisted primarily of a net income of $4,735 and an increase in accrued liabilities and other payables of $7,352.

For the six months ended October 31, 2021, net cash flows used in operating activities was $12,651, which consisted primarily of a net income of $157,572, an increase in accrued liabilities and other payables of $8,128 and offset by gain from forgiveness of related party debt of $153,049.

Cash Flows from Financing Activities

For the six months ended October 31, 2022, net cash provided by financing activities was $0.

For the six months ended October 31, 2021, net cash provided by financing activities was $19,042 from proceeds of related party loans.





Emerging Growth Company

We qualify as an "emerging growth company" under the JOBS Act. As a result, we are permitted to, and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to: have an auditor report on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act; provide an auditor attestation with respect to management's report on the effectiveness of our internal controls over financial reporting; comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor's report providing additional information about the audit and the financial statements (i.e., an auditor discussion and analysis); submit certain executive compensation matters to shareholders advisory votes, such as "say-on-pay" and "say-on-frequency;" and disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO's compensation to median employee compensation. In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies.

We have elected to take advantage of the benefits of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards. We will remain an "emerging growth company" for up to five years, or until the earliest of (i) the last day of the first fiscal year in which our total annual gross revenues exceed $1 billion, (ii) the date that we become a "large accelerated filer" as defined in Rule 12b-2 under the Securities Exchange Act of 1934, which would occur if the market value of our ordinary shares that is held by non- affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter or (iii) the date on which we have issued more than $1 billion in non-convertible debt during the preceding three year period. Even if we no longer qualify for the exemptions for an emerging growth company, we may still be, in certain circumstances, subject to scaled disclosure requirements as a smaller reporting company. For example, smaller reporting companies, like emerging growth companies, are not required to provide a compensation discussion and analysis under Item 402(b) of Regulation S-K or auditor attestation of internal controls over financial reporting.









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Off-Balance Sheet Arrangements

We have no 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.

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