The following discussion should be read in conjunction with our audited financial statements and notes thereto included herein. In connection with, and because we desire to take advantage of, the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995, we caution readers regarding certain forward-looking statements in the following discussion and elsewhere in this report and in any other statement made by, or on our behalf, whether or not in future filings with the Securities and Exchange Commission. Forward-looking statements are statements not based on historical information and which relate to future operations, strategies, financial results or other developments. Forward looking statements are necessarily based upon estimates and assumptions that are inherently subject to significant business, economic and competitive uncertainties and contingencies, many of which are beyond our control and many of which, with respect to future business decisions, are subject to change. These uncertainties and contingencies can affect actual results and could cause actual results to differ materially from those expressed in any forward-looking statements made by, or our behalf. We disclaim any obligation to update forward-looking statements.






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Results of Operations



Sales

From last quarter of the fiscal year ended February 28, 2018, we started to promote and sell our new cosmetic products in the United States market. We purchase the Acropass Products and other Products from an affiliated company in China. In the beginning of 2020, the Company ceased the marketing and selling of cosmetic products in the United States. From the third quarter of year ended February 29, 2020, the company started to provide technical support services in connection with nutritionally oriented food that include Sea-Buckthourn and Organic Spouting Powder. We recognized $0 of revenue during the fiscal year ended February 28, 2022. The decrease was primarily due to pandemic business slow down. We recognized $0 of revenue during the fiscal year ended February 28, 2021.





Advertising expense

To promote our new cosmetics products, Acropass series, in the United States market, we entered a contract with a third party to run a marketing campaign and manage the sales of the products. We incurred a total of $0 and $0 in marketing expenses for the year ended February 28, 2022 and February 28, 2021 respectively.





Operating expense

The major components of our expenses for the fiscal years ended February 28, 2022 and February 28, 2021 are outlined in the table below:





                                     Year Ended        Year Ended
                                    February 28,      February 28
                                        2022              2021

Selling expense                                 -               18
Officer compensation                       15,750           18,000
Transfer agent                              6,205            6,719
Edgar filing fees                           3,113            3,429
OTC Filing fees                            12,500           12,000
Office expense                                707            1,447
Legal fees                                  4,000            3,888
Accounting fees                            37,000           38,685
Total cost and operating expenses          79,274           84,186

Our operating expenses decreased by $4,912 for the year ended February 28, 2022, compared to the fiscal year ended February 28, 2021. The decrease was mainly due to a decrease of $2,250 in officer compensation and a decrease of $1,685 in accounting expense.





Other income

Other income increased to $14,463 and $0 for the year ended February 28, 2022 and February 28, 2021, respectively.





Net Loss

During the years ended February 28, 2022 and February 28, 2021, the Company realized a net loss of $64,811 and $84,186, respectively.

Liquidity and Capital Resources





                              As of             As of
                          February 28,      February 28,
Working Capital               2022              2021

Current Assets            $      14,082     $      20,825
Current Liabilities       $   1,182,085     $   1,139,767
Working Capital Deficit   $  (1,168,003 )   $  (1,118,942 )

The increase in the Company's working capital deficit between the fiscal years ended February 28, 2022 and February 28, 2021 was mainly due to the increase of total $40,818 due to the CEO.






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Cash Flows



The table below, for the periods indicated, provides selected cash flow
information:



                                          Year Ended         Year Ended
                                         February 28,       February 28,
                                             2022               2021

Cash used in operating activities $ (39,677 ) $ (69,366 ) Cash used in investing activities $

            -     $            -

Cash provided by financing activities $ 40,818 $ 61,179 Net increase (decrease) in cash $ 1,141 $ (8,187 )

Cash Flows from Operating Activities

During the fiscal year ended February 28, 2022, we incurred a net loss of $64,811, compared to a net loss of $84,186 during the fiscal year ended February 28, 2021. During the fiscal year ended February 28, 2022, we used $39,677 in operating activities compared to $69,366 during the fiscal year ended February 28, 2021, the operating cash use decrease is mainly due to $22,000 other income and $2,491 decrease of professional fee due.

Cash Flows from Investing Activities

We did not spend funds in investing activities during the years ended February 28, 2022 and February 28, 2021.

Cash Flows from Financing Activities

During the year ended February 28, 2022, we generated $40,818 in financing activities compared to $61,179 during the year ended February 28, 2021, the decrease is due to proceed decrease from the CEO.





Going Concern

The audit report of the Company's independent registered accounting firm includes an explanatory paragraph related to our ability to continue as a going concern.

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 that are material to stockholders.

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