This section of this report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.





Summary Information

On April 17, 2012, Mr. Vagner Gomes Tome, our former executive officer and former director, incorporated the Company in the State of Nevada and established a fiscal year end of April 30th. On May 23, 2013, the Company accepted the resignation of Mr. Vagner Gomes Tome as the sole director and officer of the Company and accepted the appointment of Mr. Francisco Ariel Acosta to serve in his stead.

On October 4, 2017, the Company changed its name from Line Up Advertisement, Inc. to Tactical Services, Inc.

On October 23, 2017, Tactical Services, Inc., a Nevada corporation (the "Company" or "TTSI") entered into an Asset Acquisition Agreement (the "Original Agreement") with Thomas Li, an individual ("Mr. Li") and Nathan Xian, an individual ("Mr. Xian") (collectively Mr. Li and Mr. Xian are refereed to hereinafter as the "Inventors"). TTSI was to purchase various assets owned by the Inventors relating the development, sales, marketing and distribution of Unmanned Ariel Vehicles ("UAV" or "Drones"). Pursuant to the Original Agreement, the Company was to acquire one hundred percent (100%) of the assets then owned by the Inventors in exchange for the issuance of an aggregate of 60,000,000 restricted shares of the Company's common stock ("TTSI Shares") to the Inventors.

However, on August 24, 2018, the Company and the Inventors entered into a Termination Agreement (the "Termination Agreement"), terminating the Original Agreement. The Termination Agreement was the direct result of a material breach of the terms and conditions of the Original Agreement. Specifically, the Inventors, pursuant to Section 2.01 of the Original Agreement, were to "sell, transfer, convey, assign and deliver…" various assets to the Company. As of the date of termination, the Inventors have been unsuccessful in fulfilling their obligations under the terms and conditions of the Original Agreement. The effect of the Termination Agreement is that the Original Agreement is rendered null and void and shall have no legal effect whatsoever, without any liability or obligation on the part of any party to the Original Agreement.

The Agreement contained a post-closing condition such that the Company's majority shareholder cancelled 50,000,000 shares of the Company's restricted common stock then currently beneficially owned, such stock was cancelled and returned to the Company's treasury.

The foregoing summary is a description of the terms of the Original Agreement and the Termination Agreement which may not contain all information that is of interest to the reader. For further information regarding specific terms and conditions of the Original Agreement and the Termination Agreement which were filed with the SEC on October 25, 2017, as Exhibit 10.01 to the Company's Current Report on Form 8-K and on August 28, 2018, as Exhibit 10.02 to the Company's Current Report on Form 8-K respectively, both of which are incorporated herein by this reference.

We are currently seeking acquisition partners we believe would be beneficial for the Company and our shareholders. To this end, we intent to begin the process of identifying sectors and industries that current management believes will provide the most long-term and short-term benefit to the existing and future shareholders of the Company. However, as of the date of this Report we have not identified any potential acquisition candidates or entered into any negotiations relating to the same. Additionally, we intend to continue to take such corporate actions necessary to fulfil our reporting obligations with the SEC and undertaking other corporate actions necessary to continue and eventually grow the Company's business operations, through the identification of suitable acquisition partners. We intend to update our shareholders during this process.

On June 1, 2021, our board of directors approved changing our corporate name from Tactical Services, Inc. to CGS International, Inc. Additionally, on June 1, 2021, our Board of Directors approved a reverse stock split of our issued and authorized shares of common stock on the basis of 400 old shares for one (1) new share. When approved, our issued and outstanding capital will decrease from 76,000,000 shares of common stock to 190,000 shares of common stock. The $0.001 par value of our common shares will remain unchanged.

The resolutions of our Board of Directors approving the above described reverse stock split and name change are subject to the prior approval by the Financial Industry Regulatory Authority (FINRA). In anticipation of submitting to FINRA, on June 7, 2021, we filed with the Nevada Secretary of State (i) a Certificate of Change Pursuant to NRS 78.209 reflecting the reverse stock split and (ii) a Certificate for Reinstatement via which we also filed an Application for Reinstatement or Revival form changing our name to CGS International, Inc., thereby effectively amending our Articles of Incorporation.

As of the date of this Report, FINRA has yet to complete its review for the name change and reverse stock split. Results of Operations






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Results of Operations for the three months Ended July 31, 2021 and 2020

The following summary of our results of operations should be read in conjunction with our audited financial statements for the three months ended July 31, 2021 and 2020 which are included herein.





Our operating results for the three months ended July 31, 2021 and 2020 are
summarized as follows:



                                   July 31,
                               2021         2020
General and administrative   $   9,455     $    -
Professional fees            $  20,000     $    -
Interest expense             $   2,276     $  758
Net Loss                     $ (31,731 )   $ (758 )




Operating Revenues

During the three months ended July 31, 2021 and 2020, our company did not record any revenues.





Operating Expenses

Operating expenses for the three months ended July 31, 2021 were $29,455 compared to $0 for the three months ended July 31, 2020. The increase in operating expenses of $29,455 was primarily attributed to an increase in $9,455 in filing and $20,000 in additional professional costs.





Other Income

Other income consisting of interest expense for the three months ending July 31, 2021 was $2,276 and $758 for the three months ended in July 31, 2021. The interest expense is from an issuance of notes payable.

Liquidity and Capital Resources





Working Capital



                                At             At
                             July 31,      April 30,
                               2021           2021
Current Assets              $        -     $        -
Current Liabilities         $  296,619     $  264,888
Working Capital (deficit)     (296,619 )     (264,888 )

As of July 31, 2021 and April 30, 2021, we had no cash or assets in the Company.

As of July 31, 2021, we had total liabilities of $296,619 compared with $264,888 as of April 30, 2021. The increase in total liabilities was attributed to $3,231 increase in accounts payable and anincrease in notes payables.






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Cash Flows



                                         Three months       Three months
                                            Ended              Ended
                                           July 31,           July 31,
                                             2021               2020

Cash used in Operating Activities $ (28,500 ) $ (500 ) Cash used in Investing Activities $

            -     $            -

Cash provided by Financing Activities $ 28,500 $ 500 Net Increase in Cash

                    $            -     $            -

Cash flow from Operating Activities

During the three months ended July 31, 2021, we used $28,500 of cash for operating activities as compared to $500 during the three months ended July 31, 2020.

Cash flow from Financing Activities

During the nine months ended July 31, 2021, the Company received $28,500 of financing as compared to $500 during the three months ended July 31, 2020. The increase was attributed to $28,500 is due to new loans issued.





Going Concern

These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has a working capital deficit of $296,619 and has an accumulated deficit of $372,619. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company's ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Management is currently looking at various options and investment opportunities. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available on acceptable terms, the Company may not be able to take advantage of prospective business endeavors or opportunities which could significantly and materially restrict the Company's operations. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Off-balance sheet arrangements

The Company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the Company's financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term "off-balance sheet arrangement" generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the Company is a party, under which the Company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.






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