The information contained in this quarter report on Form 10-Q is intended to update the information contained in our Form S-1 dated August 27, 2021, for the period from inception on April 16, 2021 to July 31, 2021 and presumes that readers have access to, and will have read, the "Management's Discussion and Analysis" and other information contained in such Form S-1. The following discussion and analysis also should be read together with our financial statements and the notes to the financial statements included elsewhere in this Form 10-Q.

The following discussion contains certain statements that may be deemed "forward-looking statements" within the meaning of the Private Securities Litigation Reform Act of 1995. Such statements appear in a number of places in this Report, including, without limitation, "Management's Discussion and Analysis" These statements are not guarantees of future performance and involve risks, uncertainties and requirements that are difficult to predict or are beyond our control. Forward-looking statements speak only as of the date of this quarter report. You should not put undue reliance on any forward-looking statements. We strongly encourage investors to carefully read the factors described in our Form S-1 registration statement, filed on August 27, 2021, in the section entitled "Risk Factors" for a description of certain risks that could, among other things, cause actual results to differ from these forward-looking statements. We assume no responsibility to update the forward-looking statements contained in this quarter report on Form 10-Q. The following should also be read in conjunction with the unaudited Condensed Financial Statements and notes thereto that appear elsewhere in this report.





Company Overview (TBC)

We, Birdie Win Corporation, a Nevada corporation ("the Company") was incorporated under the laws of the State of Nevada on April 16, 2021.

The Company's executive office is located at D109, Level 1, Block D, Kelana Square, Jalan SS 7/26, 47301 Petaling Jaya, Selangor, Malaysia. We offer one-on-one Personal Financial Literacy Seminar services, with a focus on providing such services to customers in Malaysia and Hong Kong individuals or families.





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Results of operations

Three months ended October 31, 2022 and 2021





Revenues

For the three months ended October 31, 2022, the Company generated revenue in the amount of $5,000. The revenue was generated as a result of the Company having provided a Personal Financial Literacy Seminar (PFL Seminar) to participant.

For the three months ended October 31, 2021, the Company generated revenue in the amount of $20,000. The revenue was generated as a result of the Company having provided a Personal Financial Literacy Seminar (PFL Seminar) to various participant(s).

General and Administrative Expenses

For the three months ended October 31, 2022, the Company had general and administrative expenses in the amount of $6,471. These were primarily comprised of audit fees, stock and registrar fees, and other professional fees.

For the three months ended October 31, 2021, the Company had general and administrative expenses in the amount of $36,678. These were primarily comprised of legal and professional fees, audit fees, and transfer agent fees.

The significant decrease of the general and administrative expenses was the result of the significant decrease in legal and professional fees.





Net Loss

For the three months ended October 31, 2022, the Company has incurred a net loss of $1,046.

For the three months ended October 31, 2021, the Company has incurred a net loss of $16,175.

Liquidity and Capital Resources

Cash Used in Operating Activities

For the three months ended October 31, 2022, the Company has used $5,474 in operating activities, which was primarily attributable to net loss from operation, increase in accounts receivable and increase in prepayment.

For the three months ended October 31, 2021, the Company has used $8,007 in operating activities, which was primarily attributable to net loss from operation, increase in prepayment, increase in accrued liabilities and decrease in customer deposit.

Cash Provided by Financing Activity

For the three months ended October 31, 2022 and 2021, the Company received $0 and $36,000 respectively, from financing cash flow consists of issuance of shares of common stock pursuant to our public offering.

Off-Balance Sheet Arrangements

The Company has no off-balance sheet arrangements.





Critical Accounting Policies

Recent accounting pronouncements

In June 2016, the FASB issued ASU 2016-13, Measurement of Credit Losses on Financial Instruments (Topic 326). ASU 2016-13 requires entities to use a forward-looking approach based on current expected credit losses ("CECL") to estimate credit losses on certain types of financial instruments, including trade receivables. This may result in the earlier recognition of allowances for losses. ASU 2016-13 is effective for the Company beginning January 1, 2023, and early adoption is permitted.

The Company reviews new accounting standards as issued. Management has not identified any other new standards that it believes will have a significant impact on the Company's financial statements.

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