The following discussion should be read in conjunction with our unaudited 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 on our behalf. We disclaim any obligation to update forward-looking statements.

The independent registered public accounting firm's report on the Company's consolidated financial statements as of September 30, 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

The Company's plan of operation is to obtain debt or equity finance to meet our ongoing operating expenses and attempt to merge with another entity with experienced management and opportunities for growth in return for shares of our common stock to create value for our shareholders.

The Company will need substantial additional capital to support its budget. The Company has had no revenues. The Company has no committed source for any funds as of date hereof. In the event funds cannot be raised when needed, the Company may not be able to carry out its business plan, may never achieve sales or royalty income, and could fail in business as a result of these uncertainties.

The Company may borrow money to finance its future operations, although it does not currently contemplate doing so. Any such borrowing will increase the risk of loss to the investor in the event the Company is unsuccessful in repaying such loans.





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RESULTS OF OPERATIONS

For the Three Months Ended March 31, 2022





Revenue

We recognized no revenue during the three months ended March 31, 2022, as we had no revenue generating activities during this period.

General and Administrative Expenses

During the three months ended March 31, 2022, we incurred general and administrative expenses of $5,083 comprising professional fees of $1,500 and administrative fees of $3,583.





Operating Loss

During the three months ended March 31, 2022, we incurred an operating loss of $5,083 due to the factors discussed above.

Interest and Other Income (Expenses) Net

During the three months ended March 31, 2022, we recognized no interest and other income (expenses), net in the period.





Loss before Income Tax

During the three months ended March 31, 2022, we incurred a loss before income taxes of $5,083 due to the factors discussed above.





Provision for Income Tax

No provision for income taxes was recorded during the three months ended March 31, 2022 as we incurred a taxable loss in the period





Net Loss

During the three months ended March 31, 2022, we incurred a net loss of $5,083 due to the factors discussed above.

For the Six Months Ended March 31, 2022





Revenue

We recognized no revenue during the six months ended March 31, 2022, as we had no revenue generating activities during this period.

General and Administrative Expenses

During the six months ended March 31, 2022, we incurred general and administrative expenses of $11,603 comprising professional fees of $7,500 and administrative fees of $4,103.





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Operating Loss

During the six months ended March 31, 2022, we incurred an operating loss of $11,603 due to the factors discussed above.

Interest and Other Income (Expenses) Net

During the six months ended March 31, 2022, we recognized no interest and other income (expenses), net in the period.





Loss before Income Tax

During the six months ended March 31, 2022, we incurred a loss before income taxes of $11,603 due to the factors discussed above.





Provision for Income Tax

No provision for income taxes was recorded during the six months ended March 31, 2022, as we incurred a taxable loss in the period





Net Loss

During the six months ended March 31, 2022, we incurred a net loss of $11,603 due to the factors discussed above.





LIQUIDITY

On March 31, 2022, we had total current assets of $262. On March 31, 2022, we had total liabilities of $40,763.

Consequently, we are now dependent on raising additional equity and/or debt to meet our ongoing operating expenses. There is no assurance that we will be able to raise the necessary equity and/or debt that we will need to fund our ongoing operating expenses.

It is our current intention to seek to raise debt and, or equity financing to meet ongoing operating expenses and attempt to merge with another entity with experienced management and opportunities for growth in return for shares of our common stock to create value for our shareholders. There is no assurance that this series of events will be satisfactorily completed.

Future losses are likely to occur as, until we are able to merge with another entity with experienced management and opportunities for growth in return for shares of our common stock to create value for our shareholders, we have no sources of income to meet our operating expenses.

As a result of these, among other factors, we received from our registered independent public accountants in their report for the financial statements for the year ended September 30, 2021, an explanatory paragraph stating that there is substantial doubt about our ability to continue as a going concern.

Our primary sources and uses of cash for the six months ended March 31, 2022 and 2021 were as follows:

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