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.

Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern. The preparation of financial statements and related disclosures in conformity with accounting principles generally accepted in the U.S., or GAAP, requires our management to make judgments, assumptions and estimates that affect the amounts of revenue, expenses, income, assets and liabilities, reported in our consolidated financial statements and accompanying notes. Understanding our accounting policies and the extent to which our management uses judgment, assumptions and estimates in applying these policies is integral to understanding our financial statements. We evaluate our critical accounting estimates and judgments required by our policies on an ongoing basis and update them as appropriate based on changing conditions.






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RESULTS OF OPERATION

As of February 28, 2022, we had an accumulated deficit of $12,017. Our financial statements have been prepared assuming that we will continue as a going concern. We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

Year ended February 28, 2022compared to the Period from Inception (February 19, 2021) to February 28, 2021





Revenue

During the year ended February 28, 2022 the Company generated $10,300 in revenue compared to $-0- for the period from inception (February 19, 2021) to February 28, 2021.





Operating Expenses

During the year ended February 28, 2022, we incurred total expenses and professional fees of $18,961 compared to $3,356 for the period from inception (February 19, 2021) to February 28, 2021. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting.





Net Loss

Our net loss for the year ended February 28, 2022 was $8,661 compared to $3,356 for the period from inception (February 19, 2021) to February 28, 2021. The change in net loss was due to increase in operational expenses.

LIQUIDITY AND CAPITAL RESOURCES

As at February 28, 2022 our total assets were $32,520 compared to $-0- in total assets at February 28, 2021. As at February 28, 2022, our current liabilities were $11,237 compared to $3,356 as of February 28, 2021.

Stockholders' equity was $21,283 as of February 28, 2022 compared to deficit of $3,356 as of February 28, 2021.

Cash Flows from Operating Activities

For the year ended February 28, 2022, net cash flows used in operating activities was $9,700, consisting of net loss of $8,661, depreciation expense of $1,461 and a decrease in accounts payable of $2,500. For the period from inception (February 19, 2021) to February 28, 2021, net cash flows used in operating activities was $856 consisting entirely of net loss of $3,356 and an increase in accounts payable of $2,500.

Cash Flows from Investing Activities

Cash flows used in investing activities during the year ended February 28, 2022 were $6,920. During the year ended February 28, 2022, the Company purchased fixed assets.

Cash Flows from Financing Activities

Cash flows provided by financing activities during the year ended February 28, 2022 were $43,681, consisting of advances from a related party of $10,381 and proceeds from issuance of common shares of $33,300 compared to $856 for the period from inception (February 19, 2021) to February 28, 2021, consisting entirely of advances from a related party.






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                         PLAN OF OPERATION AND FUNDING

We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next six months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) developmental expenses associated with a start-up business and (ii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.





MATERIAL COMMITMENTS

As of the date of this Annual Report, we do not have any material commitments.

PURCHASE OF SIGNIFICANT EQUIPMENT

We do not intend to purchase any significant equipment during the next twelve months.

OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this Annual Report, we do not have any 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 are material to investors.

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