This Management's Discussion and Analysis of Financial Condition and Results of Operations contain certain forward-looking statements. Historical results may not indicate future performance. Our forward-looking statements reflect our current views about future events; are based on assumptions and are subject to known and unknown risks and uncertainties that could cause actual results to differ materially from those contemplated by these statements. Factors that may cause differences between actual results and those contemplated by forward-looking statements include, but are not limited to, those discussed herein. We undertake no obligation to publicly update or revise any forward-looking statements, including any changes that might result from any facts, events, or circumstances after the date hereof that may bear upon forward-looking statements. Furthermore, we cannot guarantee future results, events, levels of activity, performance, or achievements





Basis of Presentation

The accompanying financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission ("SEC").





Forward-Looking Statements

Statements in this management's discussion and analysis of financial condition and results of operations contain certain forward-looking statements. To the extent that such statements are not recitations of historical fact, such statements constitute forward looking statements which, by definition involve risks and uncertainties. Where in any forward-looking statements, if we express an expectation or belief as to future results or events, such expectation or belief is expressed in good faith and believed to have a reasonable basis, but there can be no assurance that the statement of expectation or belief will result or be achieved or accomplished.







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Factors that may cause differences between actual results and those contemplated by forward-looking statements and are not limited to the following:





    ·   the unprecedented impact of COVID-19 pandemic on our business, customers,
        employees, subcontractors, consultants, service providers, stockholders,
        investors and other stakeholders;
    ·   the impact of conflict between the Russian Federation and Ukraine on our
        operations;
    ·   geo-political events, such as the crisis in Ukraine, government responses
        to such events and the related impact on the economy both nationally and
        internationally;
    ·   general market and economic conditions;
    ·   our ability to acquire customers;
    ·   our ability to meet the volume and service requirements of our customers;
    ·   industry consolidation, including acquisitions by us or our competitors;
    ·   success in developing new products;
    ·   timing of our new product introductions;
    ·   new product introductions by competitors;
    ·   the ability of competitors to more fully leverage low-cost geographies for
        manufacturing or distribution;
    ·   product pricing, including the impact of currency exchange rates;
    ·   effectiveness of sales and marketing resources and strategies;
    ·   adequate manufacturing capacity and supply of components and materials;
    ·   strategic relationships with suppliers;
    ·   product quality and performance;
    ·   protection of our products and brand by effective use of intellectual
        property laws;
    ·   the financial strength of our competitors;
    ·   the outcome of any future litigation or commercial dispute;
    ·   barriers to entry imposed by competitors with significant market power in
        new markets; and
    ·   government actions throughout the world.

You should not rely on forward-looking statements in this document. This management's discussion contains forward looking statements that involve risks and uncertainties. We use words such as "anticipates," "believes," "plans," "expects," "future," "intends," and similar expressions to identify these forward-looking statements. Prospective investors should not place undue reliance on these statements, which apply only as of the date of this document. Our actual results could differ materially from those anticipated in these forward-looking statements.

Critical Accounting Policies and Estimates

The following discussions are based upon our financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States.





Going Concern Considerations

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles in the United States of America, which contemplate continuation of our Company as a going concern. Through December 31, 2021, we have had no revenues, have incurred net losses, and have an accumulated deficit of $528,893 as of December 31, 2021. The continuation of our Company as a going concern is dependent upon our ability to raise equity or debt financing, and the attainment of profitable operations from any future business we may acquire. There are no assurances that we will be successful in obtaining sufficient capital to continue as a going concern. If our working capital needs are not met and we are unable to obtain adequate capital, we could be forced to cease operations.







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Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Internal Use Software Development

We account for costs incurred to develop or purchase computer software for internal use in accordance with Accounting Standards Codification ("ASC") 350-40 "Internal-Use Software" or ASC 350-50 "Website Costs". As required by ASC 350-40, we capitalize the costs incurred during the application development stage, which include costs to design the software configuration and interfaces, coding, installation, and testing.

Costs incurred during the preliminary project stage along with post-implementation stages of internal use computer software are expensed as incurred. Capitalized development costs are amortized on a straight-line basis over a period of five years, management's estimate of the economic life. Costs incurred to maintain existing product offerings are expensed as incurred. The capitalization and ongoing assessment of recoverability of development costs requires considerable judgment by management with respect to certain external factors, including, but not limited to, technological and economic feasibility, and estimated economic life.





Intellectual Property

We have patent and patent pending technologies with a focus on artificial intelligence ("AI"), machine learning with optimization and Smart Deployment algorithms. It involves anticipating demand for passengers and dispatching cars in advance - to reduce wait-time, increasing utilization of vehicles, and decrease cost. It includes new and efficient system for tracking and charging customers with preferred rates, supply and demand rates, and "specific" community engagement.

Patent expenses, consisting mainly of patent filing fees, have been capitalized and are shown as an asset on our balance sheet. We amortize our Patent asset over the remaining life of the Patent, which is approximately ten years.





Long-lived Assets

We follow ASC 360-10-15-3, Impairment or Disposal of Long-lived Assets, which established a "primary asset" approach to determine the cash flow estimation period for a group of assets and liabilities that represents the unit of accounting for a long-lived asset to be held and used. Long-lived assets to be held and used are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. The carrying amount of a long-lived asset is not recoverable if it exceeds the sum of the undiscounted cash flows expected to result from the use and eventual disposition of the asset. Long-lived assets to be disposed of are reported at the lower of carrying amount or fair value less cost to sell.

Debt Issued with Common Stock/Warrants

Debt issued with common stock/warrants is accounted for under the guidelines established by ASC 470-20 - Accounting for Debt With Conversion or Other Options. We record the relative fair value of common stock and warrants related to the issuance of debt as a debt discount or premium. The discount or premium is subsequently amortized to interest expense over the expected term of the debt.







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Common Stock Issued for Services

Our accounting policy for equity instruments issued to consultants and vendors in exchange for goods and services follows the provisions of Emerging Issues Task Force ("EITF") 96-18, Accounting for Equity Instruments That are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services, codified into ASC 505 Equity. The measurement date for the fair value of the equity instruments issued is determined at the earlier of (i) the date at which a commitment for performance by the consultant or vendor is reached or (ii) the date at which the consultant or vendor's performance is complete. In the case of equity instruments issued to consultants, the fair value of the equity instrument is recognized over the term of the consulting agreement at various performance completion dates, and for unvested instruments, at each reporting date. Compensation expense, once recorded, may not be reversed.

Recently Issued Accounting Standards

The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position and result of operations.





Trends and Uncertainties

Demand for our products is dependent on general economic conditions, which are cyclical in nature. Because a major portion of our activities are the receipt of revenues from our services and products, our business operations may be adversely affected by competitors and prolonged recessionary periods.

There are no other known trends, events or uncertainties that have, or are reasonably likely to have, a material impact on our short-term or long-term liquidity. Sources of liquidity will come from the sale of our products and services. There are no material commitments for capital expenditure at this time. There are no trends, events or uncertainties that have had or are reasonably expected to have a material impact on the net sales or revenues or income from continuing operations. There are no significant elements of income or loss that do not arise from the registrant's continuing operations. There are no other known causes for any material changes from period to period in one or more line items of our financial statements.





Impact of COVID-19

During the years 2020 and 2021, the effects of a new coronavirus and its variants ("COVID-19") and related actions to attempt to control its spread began to impact our business. The impact of COVID-19 on our operating results for the years ended December 31, 2020 and 2021 was limited, in all material respects, due to the government mandated numerous measures, including closures of businesses, limitations on movements of individuals and goods, and the imposition of other restrictive measures, in its efforts to mitigate the spread of COVID-19 within the country.

On March 11, 2020, the World Health Organization designated COVID-19 as a global pandemic. Governments around the world have mandated, and continue to introduce, orders to slow the transmission of the virus, including but not limited to shelter-in-place orders, quarantines, significant restrictions on travel, as well as work restrictions that prohibit many employees from going to work. Uncertainty with respect to the economic effects of the pandemic has introduced significant volatility in the financial markets.

Results of Operations for the Year Ended December 31, 2021 compared to the year ended December 31, 2020

For both years ended December 31, 2021 and 2020, we had no revenues.

Our operating expenses for the year ended December 31, 2021 were $304,024 compared to $37,296 for the year ended December 31, 2020. In 2021 our professional fees increased a total of $94,616 over the 2020 period, primarily because of costs incurred in the initial audits and reviews of our annual and quarterly financial statements. Also included in the professional fees increase was a broker fee paid to a third party. Additionally, in the 2021 period, we incurred an expense of $166,000 related to the investor relations agreement with SRAX, Inc. as described in Note 10 to the accompanying financial statements. Finally, the following expenses were higher in 2021 than 2020: internet fees up $3,857 due to domain and website costs and filing fees up $5,360 due to filing requirements for our financial statements.







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Our other income/expense for the year ended December 31, 2021 totaled $46,116 compared to $2,000 in the 2020 period. The 2021 year included debt discount amortization of $81,713 related to the convertible promissory note described in Note 7 to the accompanying financial statements. The 2021 period also included interest expense of $6,317 versus $2,000 in 2020, with the increase primarily related to the convertible promissory note referred to above. Finally, these expenses were offset by a gain on extinguishment of debt of $41,914 in connection with the payoff of the promissory note - service provider also discussed in Note 7.

Our net loss for the year ended December 31, 2021 of $350,140 ($0.01 per share) compares to a net loss of $39,296 ($0.00 per share) in the previous year.

Liquidity and Capital Resources

We have previously raised capital through debt financing, advances from related parties and private placements of our common stock to meet operating needs. In 2021, we issued promissory notes to two lenders and received $249,450 in proceeds. As of December 31, 2021, we have $121,481 in cash, but we will need to raise additional funds to execute our current plan of operation. We currently have no written commitment from anyone to contribute additional funds to our Company. If we are unable to raise sufficient funds to execute our plan of operation, we intend to scale back our operations commensurately with the funds available to us. If we are unable to obtain adequate capital, we could be forced to cease operations.

We have no plant or significant equipment to sell, nor are we going to buy any plant or significant equipment during the next 12 months.





Balance Sheets

As of December 31, 2021, we had cash of $121,481, a prepaid expense of $334,000 related to our transaction with SRAX, Inc. and total assets of $505,313 compared with no cash and total assets of $3,273 as of December 31, 2020. Our total liabilities increased in the 2021 period compared to 2020 by $107,730 due to increases in accounts payable and accrued liabilities, notes payable and related party advances.

During the year ended December 31, 2021, we issued 125,000 shares of our common stock to SRAX, Inc. in connection with our agreement for investor relations services. We also were committed to issue 1,320,000 of our common shares in connection with the convertible promissory note as described in Note 7 to the accompanying financial statements. In the December 31, 2020 year, we issued 25,000,000 shares of our common stock in connection with the Asset Purchase Agreement.





Cash Flows

In the year ended December 31, 2020, there were no cash flows from operating, investing, or financing activity.

During the year ended December 31, 2021, we used $75,675 in our operating activities. This use of cash was caused by our net loss of $350,140 offset to some degree by the total non-cash items of shares issued for services, amortization of debt discount, higher accounts payable and advances from related parties and the gain on extinguishment of debt. In the 2021 period, our investing activities used $47,294 primarily in connection with the development of our digital transportation platform. Our financing activities in 2021 produced cash of $244,450 from the convertible promissory note discussed in Note 7.

Off-Balance Sheet Arrangements

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future material effect on our consolidated financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity capital expenditures or capital resources.

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