The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this annual report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward looking statements. Factors that could cause or contribute to such differences include, but are not limited to those discussed below and elsewhere in this Annual Report. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.






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Results of Operations

Years ended September 30, 2021 and 2020

The following summary of our results of operations should be read in conjunction with our financial statements for the years ended September 30, 2021 and 2020, which are included herein.

Our operating results for the year ended September 30, 2021 and 2020, and the changes between those years for the respective items are summarized as follows:





                                  Years Ended
                                 September 30,
                               2021         2020        Change
Revenue                      $      -     $      -     $      -

General and administrative 29,656 28,827 829 Net loss

$ 29,656     $ 28,827     $    829

During the years ended September 30, 2021 and 2020, no revenue was recorded.

Net loss, all from operating expenses, was $29,656 for year ended September 30,2021 and $28,827 for the year ended September 30,2020. The increase in expenses was primarily due to an increase in professional fees.





Operating expenses for the year ended September 30,2021 and 2020 were $29,656
and $28,827, respectively. Expenses were primarily attributed to professional
fees.



Liquidity and Capital



                              September 30,       September 30,
                                  2021                2020           Changes
Current Assets               $             -     $             -     $      -
Current Liabilities                   93,832              64,176       29,656

Working Capital Deficiency $ 93,832 $ 64,176 $ 29,656

As at September 30, 2021 and September 30, 2020, our total current assets were $0.

As at September 30, 2021, our current liabilities were $93,832 compared to $64,176 at September 30, 2020. Stockholders' deficit was $93,832 as of September 30, 2021 compared to stockholders' deficit of $64,176 as of September 30, 2020. The increase in current liabilities is primarily due to an increase in due to shareholder for payments made for operating expenses.





                                                Years Ended
                                               September 30,
                                             2021         2020

Net cash used in operating activities $ - $ - Net cash used in investing activities

             -           -
Net cash provided by financing activities         -           -
Net change in cash                          $     -       $   -





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Operating Activities

The Company did not use any funds for operating activities during the years ended September 30, 2021 and 2020. During the years ended September 30, 2021 and 2020, the Company's shareholder and a sole officer paid $29,656 and $28,827, respectively, on behalf of the Company for operating expenses.





Investing Activities

The Company did not use any funds for investing activities during the years ended September 30, 2021 and 2020.





Financing Activities

The Company did not have any funds provided by financing activities during the years ended September 30, 2021 and 2020.

Limited Operating History; Need for Additional Capital

There is no historical financial information about us on which to base an evaluation of our performance. We have generated no revenues from operations. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources, possible delays in developing our website, and possible cost overruns due to the price and cost increases in supplies and services.

At present, we do not have enough cash on hand to cover operating costs for the next 12 months.

If we are unable to meet our needs for cash from either our operations, or possible alternative sources, then we may be unable to continue, develop, or expand our operations.

We have no plans to undertake any product research and development during the next twelve months. There are also no plans or expectations to acquire or sell any plant or plant equipment in the first year of operations.

Liquidity and Capital Resources

As of September 30, 2021, we had no cash. As of September 30, 2021, our current liabilities and stockholders' deficit was $93,832. We do not have sufficient funds to operate for the next twelve months. We have to issue debt or equity or enter into a strategic arrangement with a third party in order to finance our operations. There can be no assurance that additional capital will be available to us. We currently have no agreements, arrangements or understandings with any person to obtain funds through bank loans, lines of credit or any other sources.





Contractual Obligations

As a "smaller reporting company", we are not required to provide tabular disclosure obligations.





Going Concern

As of September 30, 2021, our company had a net loss of $29,656 and has earned no revenues. Our company intends to fund operations through equity financing arrangements, which may be insufficient to fund our capital expenditures, working capital and other cash requirements for the year ending September 30, 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. 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.






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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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