MANAGEMENT DISCUSSION AND ANALYSIS

THE FOLLOWING DISCUSSION SHOULD BE READ IN CONJUNCTION WITH OUR AUDITED

CONSOLIDATED FINANCIAL STATEMENTS AND NOTES THERETO INCLUDED HEREIN.

THIS DISCUSSION CONTAINS FORWARD-LOOKING STATEMENTS, SUCH AS STATEMENTS RELATING TO OUR FINANCIAL CONDITION, RESULTS OF OPERATIONS, PLANS, OBJECTIVES, FUTURE PERFORMANCE AND BUSINESS OPERATIONS. THESE STATEMENTS RELATE TO EXPECTATIONS CONCERNING MATTERS THAT ARE NOT HISTORICAL FACTS. THESE FORWARD-LOOKING STATEMENTS REFLECT OUR CURRENT VIEWS AND EXPECTATIONS BASED LARGELY UPON THE INFORMATION CURRENTLY AVAILABLE TO US AND ARE SUBJECT TO INHERENT RISKS AND UNCERTAINTIES. ALTHOUGH WE BELIEVE OUR EXPECTATIONS ARE BASED ON REASONABLE ASSUMPTIONS, THEY ARE NOT GUARANTEES OF FUTURE PERFORMANCE AND THERE ARE A NUMBER OF IMPORTANT FACTORS THAT COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROM THOSE EXPRESSED OR IMPLIED BY SUCH FORWARD-LOOKING STATEMENTS. BY MAKING THESE FORWARD-LOOKING STATEMENTS, WE DO NOT UNDERTAKE TO UPDATE THEM IN ANY MANNER EXCEPT AS MAY BE REQUIRED BY OUR DISCLOSURE OBLIGATIONS IN FILINGS WE MAKE WITH THE SECURITIES AND EXCHANGE COMMISSION UNDER THE FEDERAL SECURITIES LAWS. OUR ACTUAL RESULTS MAY DIFFER MATERIALLY FROM OUR FORWARD-LOOKING STATEMENTS.

THE INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S REPORT ON THE COMPANY'S FINANCIAL STATEMENTS AS OF DECEMBER 31, 2021, INCLUDES A "GOING CONCERN" EXPLANATORY PARAGRAPH THAT DESCRIBES SUBSTANTIAL DOUBT ABOUT THE COMPANY'S ABILITY TO CONTINUE AS A GOING CONCERN.

PLAN OF OPERATIONS

Auto Parts Division:

The company decided to sell all its saleable auto parts inventory until it could raise the adequate capital to that is needed to stay in the used auto parts business. Thus, until such time the arrangements are matured there would be no building of auto parts inventory. The use of the sales portal, namely Hollander has also been suspended. See subsequent events below.

Motors & Metal, Inc. - Progress discussed as under:

Having received the letter of intent from a bonafide buyer the Company began sourcing scrap metal for export and after nearly six month of vigorous efforts concluded that none of the existing processors were prepared to offer the shredded steel. The Company was already processing scrap metal but in very limited quantities which were not enough for export trade.

The management began to work on expanding its own scrap metal processing capabilities and upon getting a reconfirmation of zoning from the County Office, Motors & Metals, Inc., in January of 2020 received its license to operate as "Scrap Metal Processor". The management received several quotations from various equipment manufacturers and is in the process of negotiating purchase of machinery so that it is able to process the desired quantity of scrap metal for export.


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Upon the news being made public, the Company has received from other qualified buyer abroad "expression of interest" to purchase scrap metal. The annual sales of scrap metal are expected to exceed Ten Million Dollars ($10,000,000). The Company still hopes that it will be able to complete its expansion plan within next 12 months. During the year 2022 there were eight (8) shipments comprising of 20 ft. containers the were shipped abroad. Due to political turmoil, since April of 2022, the business has been severely hampered. See subsequent events below.

RESULTS OF OPERATIONS

FOR THE YEAR ENDED DECEMBER 31, 2022, COMPARED TO THE YEAR ENDED DECEMBER 31, 2021

During the year ended December 31, 2022, the Company recognized revenue of $195,137 from sales. During the year ended December 31, 2021, the Company recognized revenue of $745,675 from its operational activities. Thus, having attained a decline of nearly 74% from the previous year.

During the year ended December 31, 2022, the Company incurred a total of operational expenses of $341,971 which included a depreciation allowance of $62,436. During the year ended December 31, 2021, the Company incurred operational expenses of $516,980 including a depreciation allowance of $52,434. The decrease of appx. $175,009 was primarily a result of a decrease in administrative expenses.

During the year ended December 31, 2022, the Company recognized a total loss of $ 2,418,950 on account of inventory liquidation including an operating loss of $342,962 as compared to a net book gain of $691,657 during the year ended December 31, 2021.

LIQUIDITY

At December 31, 2022, the Company has a total current assets of $190,446 consisting of $17,274 in cash, $172,284 in accounts receivable and $890 in inventories at cost. At December 31, 2022, total current liabilities were $21,683 consisting of $1,647 in accounts payable and $9,634 from related parties and notes payable $10,402.

At December 31, 2021, the Company had total current assets of $2,640,415 consisting of $10,212 in cash, $104,721 in accounts receivable and $2,525,484 in inventories and work in progress. At December 31, 2021, total current liabilities were $984,453 consisting of $958,755 in accounts payable, notes payable to related party of $1,989 and accrued interest of $0.

SHORT TERM

On a short-term basis, the Company did not generate revenues sufficient to cover operations. For long term needs the Company will be dependent on receipt, if any, from the growth in sales.

CAPITAL RESOURCES

The Company's capitalization is 100,000,000 common shares with a par value of $0.0001 per share and 20,000,000 preferred stock, with a par value of $ 0.0001 per share.

NEED FOR ADDITIONAL FINANCING

The Company does not have capital sufficient to meet its expansion Capital needs. The Company will have to seek loans or equity placements to cover such cash needs.

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No commitments to provide additional funds have been made by the Company's management or other stockholders. Accordingly, there can be no assurance that any additional funds will be available to the Company to allow it to cover the Company's expansion budget.

The Company has completed of a Private Placement Memorandum (PPM) under rule 506 (c) of the SEC Act of 1933 for a sum of Nineteen Million Five Hundred Thousand Dollars $19,500,000 against issuance of convertible preferred shares to augment its needs for expansion and acquisitions of existing, profitable Auto Parts companies in USA and Canada as well as to pay-off all interest bearing borrowings to become a "Sharia Compliant" entity. The management is in discussion with a few Investment Bankers, results are expected in due course of time. The Company or its Management does not guarantee if this PPM will be result in attracting subscriptions and that it will be successful.

SIGNIFICANT ACCOUNTING POLICIES

REVENUE RECOGNITION

The Company recognizes revenue on arrangements in accordance with Securities and Exchange Commission Staff Accounting Bulletin Topic 13, REVENUE RECOGNITION and FASB ASC 605-15-25, REVENUE RECOGNITION. In all cases, revenue is recognized only when the price is fixed, or determinable, persuasive evidence of an arrangement exists, the merchandise is shipped and/or service is performed and collectability is reasonably assured. The Company reported $2,920,149 in revenues from inception to December 31, 2022.

EARNINGS PER SHARE

The Company has adopted ASC 260-10-50, EARNINGS PER SHARE, which provides for calculation of "basic" and "diluted" earnings per share. Basic earnings per share includes no dilution and is computed by dividing net income or loss available to common shareholders by the weighted average common shares outstanding for the period. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of an entity. Basic and diluted losses/profits per share were the same at the reporting dates as there were no common stock equivalents outstanding at December 31, 2022 or December 31, 2021.

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