The following discussion and analysis of our results of operations and financial condition for fiscal years ended October 31, 2021 and 2020, should be read in conjunction with our financial statements and the related notes and the other financial information that are included elsewhere in this Annual Report. This discussion includes forward-looking statements based upon current expectations that involve risks and uncertainties, such as our plans, objectives, expectations, and intentions. 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 based upon estimates, forecasts, 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. Actual results and the timing of events could differ materially from those anticipated in these forward-looking statements as a result of a number of factors, including those set forth under the Risk Factors, Special Note Regarding Forward-Looking Statements, and Business sections in this Annual Report. We use words such as "anticipate," "estimate," "plan," "project," "continuing," "ongoing," "expect," "believe," "intend," "may," "will," "should," "could," and similar expressions to identify forward-looking statements.






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Results of Operations

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





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



                          Year Ended
                          October 31,
                       2021         2020        Change
Operating expenses     30,829       36,001       (5,172 )
Interest expense            -          479         (479 )
Net loss             $ 30,829     $ 36,480     $ (5,651 )

During the years ended October 31, 2021 and 2020, no operating revenues were recorded.

We had a net loss of $30,829 for the year ended October 31, 2021, and $36,480 for the year ended October 31, 2020. The decrease in net loss of $5,651was primarily due to a decrease in operating expenses of $5,172 and interest expenses of $479.

Operating expenses for the years ended October 31, 2021 and 2020 were $30,829 and $36,001, respectively.

During the year ended October 31,2021, the operating expenses, were primarily attributed to professional fees of $27,919, for maintaining reporting status with the Securities and Exchange Commission ("SEC") and general administrative expenses of $2,910.

During the year ended October 31, 2020, the operation expenses were primarily attributed to professional fees of $35,101 and general administrative expenses of $900.

Interest expenses for the years ended October 31, 2021 and 2020, were $0 and $479, respectively, represent interest expense to convertible note related party on funds advanced to the Company.





Balance Sheet Data:



                                October 31,       October 31,
                                   2021              2020           Change
Cash                           $           -     $           -     $       -
Current Assets                             -                 -             -
Current Liabilities                   50,301            19,472        30,829
Working Capital (Deficiency)   $     (50,301 )   $     (19,472 )   $ (30,829 )

As of October 31, 2021, our current assets were $0, and our current liabilities were $50,301 which resulted in working capital deficiency of $50,301.

As of October 31, 2021, current liabilities were comprised of $9,950 in accounts payable and $40,351 in due to related party, compared to $10,913 in accounts payable and $8,559 in due to related party as of October 31, 2020.

As of October 31, 2021, our working capital deficiency increased by $30,829 from $19,472 on October 31, 2020, to $50,301 on October 31, 2021, primarily due to an increase in due to related party, for the payment of operating expenses.






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Cash Flow Data:



                                           Years Ended
                                           October 31,
                                        2021        2020      Change

Cash used in operating activities $ - $ - $ - Cash provided by investing activities -

           -           -
Cash provided by financing activities       -           -           -
Net change in cash for period           $   -       $   -     $     -

Cash Flows from Operating Activities

We have not generated positive cash flows from operating activities. For the year ended October 31, 2021, net cash flows used in operating activities was $0, consisting of a net loss of $30,829, reduced by an increase in expenses paid by related party of $31,792 and increased by a decrease in accounts payable of $963. For the year ended October 31, 2020, net cash flows used in operating activities was $0, consisting of a net loss of $36,480, reduced by an increase in accounts payable of $251 and expenses paid by related party of $36,229.

Cash Flows used in Investing Activities

During the years ended October 31, 2021 and 2020, we had no investing activities.

Cash Flows from Financing Activities

During the years ended October 31, 2021 and 2020, we had no financing activities.





Going Concern

As of October 31, 2021, our Company had a net loss of $30,829 and has earned no operating revenues. Our Company intends to fund operations through debt and/or equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the year ending October 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 or through debt financing. 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.





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, and expenses. These estimates and assumptions are affected by management's application of accounting policies. We believe there are no material estimates or assumptions with levels of subjectivity and judgement necessary to be considered critical accounting policies.

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.

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