The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this annual report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to such differences include but are not limited to those discussed below and elsewhere in this Annual Report. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.





COVID-19

A novel strain of coronavirus (COVID-19) was first identified in December 2019, and subsequently declared a global pandemic by the World Health Organization on March 11, 2020. As a result of the outbreak, many companies have experienced disruptions in their operations and in markets served. The Company considered the impact of COVID-19 on the assumptions and estimates used and determined that there were no material adverse impacts on the Company's results of operations and financial position as of July 31, 2020. The full extent of the future impacts of COVID-19 on the Company's plan of operations is uncertain. A prolonged outbreak could have a material adverse impact on the Company's ability to identify and/or consummate an acceptable merger or acquisition transaction.

Plan of Operations and Cash Requirements

We previously intended to offer management and consulting services to healthcare organizations. Because we have not been successful in launching our previous business plan, we are seeking new opportunities or business arrangements primarily in the environmental services industry, emerging innovative technologies and individual health choices led by innovation and integration.





Results of Operations

The following summary of our results of operations should be read in conjunction with our unaudited financial statements for the year ended July 31, 2021, which are included herein.

Our operating results for the years ended July 31,2021 and 2020 and the changes between those periods for the respective items are summarized as follows





                          Year Ended
                           July 31,
                       2021         2020        Changes ($)
Operating expenses   $ 90,749     $ 26,318     $      64,431
Interest expense     $  4,603     $  4,806     $        (203 )
Net loss             $ 95,352     $ 31,124     $      64,228





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During the year ended July 31,2021 and 2020, no revenues were recorded.

We had a net loss of $95,352 for the year ended July 31, 2021, and $32,124 for the year ended July 31, 2020. The increase in net loss of $64,228, was due to an increase in operating expenses of $64,431 offset with a decrease in interest expenses of $203.

Operating expenses for the years ended July 31,2021 and 2020 were $90,749 and $26,318, respectively. For the year ended July 31,2021, the operating expenses were primarily attributed to professional fees for maintaining reporting status with the Securities and Exchange Commission ("SEC") of $36,450, general and administrative expenses of $4,299 and consulting fees - related party of $50,000. For the year ended July 31,2020, the operating expenses were primarily attributed to professional fees for maintaining reporting status with the Securities and Exchange Commission ("SEC") of $24,594 and general and administrative expenses of $1,724.

Interest expenses for the years ended July 31,2021 and 2020, represent interest expense to a related party on funds advanced to the Company.





Balance Sheet Data:



                              July 31,       July 31,       Changes
                                2021           2020           ($)
Cash                          $      10     $    2,232     $   (2,222 )
Working capital deficiency    $ (15,112 )   $ (121,095 )   $  105,983
Total assets                  $      10     $    2,232     $   (2,222 )
Total liabilities             $  15,122     $  123,327     $ (108,205 )
Total stockholders' deficit   $ (15,112 )   $ (121,095 )   $  105,983

As of July 31, 2021, our current assets were $10, and our current liabilities were $15,122 which resulted in working capital deficiency of $15,112. As of July 31, 2021, current assets were comprised of $10 in cash, compared to $2,232 in cash as of July 31, 2020. As of July 31, 2021, current liabilities were comprised of $13,514 in accounts payable and $1,608 in due to related party, compared to $6,482 in accounts payable and $116,845 due to related party and accrued interest as of July 31, 2020.





As of July 31, 2021, our working capital deficiency decreased by $105,983 from
$121,095 on July 31, 2020, to $15,112 on July 31, 2021, primarily due to a
decrease in current liabilities of $108,205 and offset by a decrease in current
assets of $2,222.



Cash Flow Data:



                                                    Year Ended
                                                     July 31,
                                                2021          2020         Changes ($)

Cash Flows used in Operating Activities $ (99,364 ) $ (24,139 ) $ (75,225 ) Cash Flows used in Investing Activities $ - $ - $

           -

Cash Flows provided by Financing Activities $ 97,142 $ 25,700 $ 71,442 Net Change in Cash During Period

$  (2,222 )   $   1,561     $      (3,783 )





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Cash Flows from Operating Activities

We have not generated positive cash flows from operating activities. For the year ended July 31, 2021, net cash flows used in operating activities was $99,364, consisting of a net loss of $95,352, reduced by an increase in accounts payable of $7,032 and an increase in accrued interest -related party of $11,044. For the year ended July 31, 2020, net cash flows used in operating activities was $24,139, consisting of a net loss of $31,124, reduced by an increase in accrued interest -related party of $4,806 and an increase in accounts payable of $2,179.

Cash Flows from Financing Activities

We have financed our operations loans from a related party. For the years ended July 31, 2021, and 2020, we received $15,858 and $25,700 from advances from related party loans, respectively. During the year ended July 31,2021, the Company issued 21,220,000 shares of common stock in cash for amount of $201,335 and repaid related party loan of $120,051 and accrued interest of $15,542.





Going Concern

As of July 31, 2021, our company had a net loss of $95,352 and has earned no revenues. Our company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending July 31, 2022. The ability of our company to emerge from the development stage is dependent upon, among other things, obtaining additional financing to continue operations, and development of our business plan. In response to these problems, management intends to raise additional funds through public or private placement offerings. These factors, among others, raise substantial doubt about our company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

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 is material to stockholders.





Critical Accounting Policies

The discussion and analysis of our financial condition and results of operations are based upon our financial statements, which have been prepared in accordance with the accounting principles generally accepted in the United States of America. Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. These estimates and assumptions are affected by management's application of accounting policies. We believe that understanding the basis and nature of the estimates and assumptions involved with the following aspects of our financial statements is critical to an understanding of our financial statements.






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Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make 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. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

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