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, 2022 and 2021

The following summary of our results of operations should be read in conjunction with our financial statements for the years ended September 30, 2022 and 2021, which are included herein.

Our operating results for the years ended September 30, 2022 and 2021, and the changes between those years for the respective items are summarized as follows:





                                  Years Ended
                                 September 30,
                               2022         2021        Change
Revenue                      $      -     $      -     $      -

General and administrative 48,115 29,656 18,459 Net loss

$ 48,115     $ 29,656     $ 18,459

During the years ended September 30, 2022 and 2021, no revenue was recorded.

Net loss, all from operating expenses, was $48,115 for the year ended September 30, 2022 and $29,656 for the year ended September 30, 2021. The increase in expenses was primarily due to an increase in professional fees.





Operating expenses for the year ended September 30, 2022 and 2021 were $48,115
and $29,656, respectively. Expenses were primarily attributed to professional
fees.



Liquidity and Capital



                              September 30,       September 30,
                                  2022                2021           Changes
Current Assets               $           750     $             -     $    750
Current Liabilities                  142,697              93,832       48,865

Working Capital Deficiency $ 141,947 $ 93,832 $ 48,115

As of September 30, 2022 and 2021, our total current assets were $750 and $0, respectively. As of September 30, 2022, our current assets were attributed to prepaid expenses.

As of September 30, 2022, our current liabilities were $142,697 compared to $93,832 at September 30, 2021. Stockholders' deficit was $141,947 as of September 30, 2022 compared to stockholders' deficit of $93,832 as of September 30, 2021. The increase in current liabilities is primarily due to an increase in due to shareholder for payments made for operating expenses on behalf of the Company.





                                                Years Ended
                                               September 30,
                                             2022         2021

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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  Table of Contens




Operating Activities

The Company did not use any funds for operating activities during the years ended September 30, 2022 and 2021. During the years ended September 30, 2022 and 2021, the Company's shareholder and sole officer paid $48,653 and $29,756, 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, 2022 and 2021.





Financing Activities

The Company did not have any funds provided by financing activities during the years ended September 30, 2022 and 2021.

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 next year of operations.

Liquidity and Capital Resources

As of September 30, 2022, we had no cash and our current assets were $750. As of September 30, 2022, our current liabilities were $142,697, and our stockholders' deficit was $141,947. 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

For the year ended September 30, 2022, our company had a net loss of $48,115 and has earned no revenues. In addition, the Company had a working capital deficiency of $141,947 and an accumulated deficit of $321,327 at September 30, 2022. 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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  Table of Contens

The continuing operations of the Company are dependent upon its ability to continue to raise adequate financing, shareholder loans and to commence profitable operations in the future and repay its liabilities arising from normal business operations as they become due. 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, 2023. 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. We have no assurance that future financing will be available to us on acceptable terms. If financing is not available on satisfactory terms, we may be unable to continue, develop or expand our operations. Equity financing could result in additional dilution to existing shareholders.

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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