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.





RESULTS OF OPERATIONS

Year ended January 31, 2022 compared to year ended January 31, 2021





Operating Expenses

During year ended January 31, 2022, we incurred $25,865 general and administrative expenses compared to $7,879 during year ended January 31, 2021. The expenses increased due to expanded operations. General and administrative expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs. During year ended January 31, 2022 are expenses consisted of accounting fees of $5,565, Edgar filing fees of $2,000, bank charges of $298, transfer agent fees of $10,019, consulting fees of $7,000, depreciation of $268 and other miscellaneous expenses of $715.






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Net Loss

Our net loss for the year ended January 31, 2022 was $25,865 compared to net loss of $7,879 during year ended January 31, 2021.





As of January 31, 2022

As of January 31, 2022 our total assets were $2,203 compared to $21,528 in total assets at January 31, 2021. As of January 31, 2022 our total current liabilities were $10,667 compared to $7,667 in total liabilities at January 31, 2021.

Stockholders' deficit was $8,464 as of January 31, 2022 compared to Stockholders' equity was $13,861 of January 31, 2021.

Cash Flows from Operating Activities

For the year ended January 31, 2022, cash flows used by operating activities was $25,532 consisting of a net loss of $25,865, decrease in prepaid expense of $65 and depreciation of $268. For the year ended January 31, 2021, cash flows used by operating activities was $7,861consisting of a net loss of $7,879, decrease in prepaid expense of $64 and depreciation of $134.

Cash flows from Investing Activities

For the year ended January 31, 2022, cash flow used in investing activities was $0 compared to $800 for the year ended January 31, 2021. During the year ended January31, 2021, the Company purchased computer equipment to make operations more efficient.

Cash Flows from Financing Activities

We have financed our operations primarily from either advancements or the issuance of equity instruments. For the year ended January 31, 2022 net cash provided by financing activities was $6,540 received from proceeds from issuance of Common stock of $3,540 and loan from related party if $3,000 compared to $28,150 received from proceeds from issuance of Common stock of $22,500 and loan from related party if $5,650.

PLAN OF OPERATION AND FUNDING

We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next twelve months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) developmental expenses associated with a start-up business and (ii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.






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MATERIAL COMMITMENTS

As of the date of this Annual Report, we do not have any material commitments.

PURCHASE OF SIGNIFICANT EQUIPMENT

We do not intend to purchase any significant equipment during the next twelve months.

OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this Annual Report, 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 are material to investors.





GOING CONCERN

The independent auditors' report accompanying our January 31, 2022 and January 31, 2021 financial statements contain an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business. These financial statements do not include any adjustments related to the recovery or classification of assets or the amounts and classifications of liabilities that might be necessary should the company be unable to continue as going concern.

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