Forward Looking Statements

This management's discussion and analysis should be read in conjunction with the financial statements and notes included elsewhere in this registration statement.





This management's discussion and analysis, as well as other sections of this
registration statement, may contain "forward-looking statements" that involve
risks and uncertainties, including statements regarding our plans, future
events, objectives, expectations, estimates, forecasts, assumptions or
projections. Any statement that is not a statement of historical fact is a
forward-looking statement, and in some cases, words such as "believe,"
"estimate," "project," "expect," "intend," "may," "anticipate," "plan," "seek,"
and similar expressions identify forward-looking statements. These statements
involve risks and uncertainties that could cause actual outcomes and results to
differ materially from the anticipated outcomes or results, and undue reliance
should not be placed on these statements. These risks and uncertainties include,
but are not limited to, the matters discussed under the caption "Risk Factors"
in Item 1A of this registration statement. JS Beauty Land Network Technology
Inc. disclaims any intention or obligation to update or revise any
forward-looking statements, whether as a result of new information, future
events, or otherwise.



For the period ended June 30, 2020, the financial statements have been prepared
by management in accordance with the standards of the Public Company Accounting
Oversight Board (United States).



Overview



JS Beauty Land Network Technology Inc. was organized on May 8, 2018 as a Nevada
corporation under Chapter 78 of the Nevada Revised Statutes. The Company has one
subsidiary, Jiangsu Meiyunmei Technology Inc. ("MYM") , a Chinese company. The
Company owns 99% of the common shares of MYM.



The Company qualifies as an "emerging growth company" as defined in the
Jumpstart Our Business Startups Act which became law in April 2012. The
definition of an "emerging growth company" is a company with an initial public
offering of common equity securities which occurred after December 8, 2011 and
has less than $1 billion of total annual gross revenues during last completed
fiscal year.



Overview of the Business



The Company commenced jewelry sales on November 2018 and started to generate
revenue at that time. The Company was formed as a US corporation to use as a
vehicle for raising equity both in the United States and abroad.



JS Beauty Land Network Technology, Inc. (also referred to as "the Company") is a
Chinese retailer and wholesaler of jade stone-adorned jewelry and decorations.
The Company intends to directly engage in the manufacture, marketing and sales
of fine jewelry and art from China through its newly formed Chinese subsidiary,
Jiangsu Meiyunmei Technology Inc. ("MYM"). The Company commenced retail sales
operations in November 2018. We are unaware of any specific restrictions imposed
by the Government of China with respect to the conduct of the business of the
Company or its Chinese subsidiary. The Company intends to utilize a business
model that would focus on repeat clientele and collectors. In addition to its
core business, the Company intends to offer memberships to its customers
estimated to cost approximately $1,500, which will offer exclusive purchase
opportunities. The Company's activities will range from procuring high-quality
stones, to building cooperative partnerships with its customers. The Company's
Chinese headquarters are in Xuanwu, Nanjing, Jiangsu, China.



  12







Market Opportunity



Jade remains a unique, sentimental, high-end gemstone in China. While the
Chinese market is keen on translucency and color, the western market is keen on
artistry, carving details, and especially originality. The total export value of
mineral products from China, including jade, is approximately $865,000,000 per
annum. The foregoing statistics are based solely on management's opinion or

belief.



Marketing and Distribution



Marketing will be done through a variety of channels, including the Internet,
networking, trade shows, social media, and influencer marketing. In addition,
print advertising will target carefully chosen audiences. The distribution
channels will be retail branch locations and online through the We Chat
platform.



Target Market

JS Beauty Land Network Technology, Inc. anticipates that the primary customers of its products and services will be:

? Men between 30 and 44 Years - Management believes that this market has a high

interest in the purchase of high-end jade jewelry.

? Luxury Market - Luxury jewelry sales.

? Junior Buyers - According to Chinese traditions, people give longevity locks,

bracelets, and necklaces to children as goodwill tokens and as a way of

wishing them a healthy and happy life.

? Wedding Market - It is estimated that more than 50% of sales are related to

weddings.

? Festival Market - Jewelry sales influenced by festivals and anniversaries.


    Most people buy jewelry as a gift to celebrate birthdays and festivals,
    especially the Lunar New Year and Qixi Festival (the Chinese equivalent of
    Valentine's Day).




Potential Acquisitions

As an adjunct to its business strategy, the Company will also seek to identify potential acquisitions which are involved in the operation of jewelry manufacturing facilities and jewelry retailers in China, particularly those dealing in fine emerald and jade jewelry.





Capital Formation

JS Beauty Land Network Technology Inc., shareholder's equity capital formation.





The company was formed on May 8, 2018, with no capital. Thereafter, the Company
issued 1,000,000 shares of founder's capital to Faxian Qiang at $0.001 per share
for an aggregate of $1,000. In August and September 2018, the Company sold an
additional 371,428 at investors in China for prices ranging from $0.25 per share
to $0.50 per share for aggregate proceeds of $118,957.



  13







The Company filed a Registration Statement in 2019 to register 1,000,000 IPO
shares together with 456,425 selling shareholder shares. At December 31, 2019,
765,000 of the IPO shares had been sold with gross proceeds of $765,000. The IPO
offering has now been terminated as to the remaining 235,000 shares in the
registration statement.



During fiscal year 2020, the Company may require additional funding for ongoing
operations. There is no guarantee that we will be able to raise any additional
capital and have no current arrangements for any such financing.



Results of Operations

Three Months Ended June 30, 2020 Compared to June 30, 2019

The following table summarizes the results of our operations during the three months ended June 30, 2020 and 2019, respectively, and provides information regarding the dollar and percentage increase or (decrease) from the current three-month period to the prior three-month period:





                                                                                            Percentage
                                                                            Increase         Increase
               Line Item                   6/30/2020       6/30/2019       (Decrease)       (Decrease)

Revenues                                  $   177,979     $    10,655     $    167,324          1,570.4 %
Operating expenses                             54,367          56,656           (2,289 )           (4.0 )%
Net profit (loss)                              53,808         (50,155 )        103,963            207.3 %
Profit (Loss) per share of common stock          0.02           (0.03 )    

      0.05            166.7 %




We recorded a net profit of $53,808 for the three months ended June 30, 2020 as
compared with a net loss of $50,155 for the three months ended June 30, 2019 due
primarily to an increase in revenues and a decrease in general and
administrative expense.

Six Months Ended June 30, 2020 Compared to June 30, 2019

The following table summarizes the results of our operations during the six months ended June 30, 2020 and 2019, respectively, and provides information regarding the dollar and percentage increase or (decrease) from the current six-month period to the prior six-month period:





                                                                                           Percentage
                                                                           Increase         Increase
               Line Item                   6/30/2020      6/30/2019       (Decrease)       (Decrease)

Revenues                                  $   228,856     $   13,841     $    215,015           1553.5 %
Operating expenses                             99,403        116,678          (17,275 )          (14.8 )%
Net Profit (Loss)                              36,054       (109,053 )        145,107 )          133.7 %
Profit (Loss) per share of common stock          0.02          (0.07 )     

     0.09            128.6 %





We recorded a net profit of $36,054 for the six months ended June 30, 2020 as
compared with a net loss of $109,053 for the six months ended June 30, 2019 due
primarily to an increase in revenues and a decrease in general and
administrative expense.

Liquidity and Capital Resources





As of June 30, 2020, we had total assets of $762,263, working capital of $64,484
and an accumulated stockholders' equity of $366,544. Our operating activities
used $61,721 in cash for the six-month period ending June 30, 2020. Our revenues
were $228,856 in the six-month period ending June 30, 2020 compared to $13,841
in the comparable period of 2019.



Management believes that the Company's cash on hand will be sufficient to fund
all Company obligations and commitments for the next twelve months.
Historically, we have depended on loans from our principal shareholders and
their affiliated companies to provide us with working capital as required. There
is no guarantee that such funding will be available when required and there can
be no assurance that our stockholders, or any of them, will continue making
loans or advances to us in the future.



  14







At June 30, 2020, the Company had loans outstanding from two related parties in
the aggregate amount of $98,428, which represents amounts loaned to the Company
to pay the Company's expenses of operation. All such advances are non-interest
bearing and payable on demand. The Company accrued imputed interest with 6%
interest rate per annum. Imputed interest amounted $2,953 during the six months
ended June 30, 2020.



Coronavirus Pandemic




The outbreak of COVID19 coronavirus in China starting from the beginning of 2020
has resulted reduction of working hours for the Company. The Company followed
the restrictive measures implemented in China, by suspending operation and
having employees' work remotely during February and March 2020. The Company
gradually resumed operation and production starting in April 2020. The demand
for our products decreased in February and March 2020. The recent developments
of COVID 19 are expected to result in lower sales and gross margin in 2020.
Other financial impact could occur though such potential impact is unknown

at
this time.

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 effect on our financial condition, changes in
financial condition, revenues or expenses, results of operations, liquidity or
capital expenditures or capital resources that is material to an investor in our
securities.

Contractual Obligations and Commitments





None.



Seasonality

Our operating results are not affected by seasonality.





Inflation

Our business and operating results are not affected in any material way by inflation.





Critical Accounting Policies



Use of estimates



The preparation of our financial statements requires management to make
judgments, estimates and assumptions that affect the application of accounting
policies and the reported amounts of assets, liabilities, income and expenses.
Estimates and judgments used are based on management's experience and the
assumptions used are believed to be reasonable given the circumstances that
exist at the time the financial statements are prepared. Actual results may

differ from these estimates.



Emerging Growth Company



The Company has made an election to be an emerging growth company as defined
under the Jumpstart Our Business Startups Act of 2012 ("Jobs Act"). Included
with this election, the Company has also irrevocably elected to use the
provisions within the Jobs Act that allow companies that go public to continue
to use the private company adoption date rules for new accounting policies. In
this regard, the Company has made an irrevocable election to use the extended
transition period provided in Securities Act Section 7(a)(2)(B) for complying
with new or revised accounting standards. Should the Company obtain revenues in
excess of $1 billion on an annual basis, have its non-affiliated market
capitalization increase to over $700 million as of the last day of its second
quarter, or raise in excess of $1 billion in public offerings of its equity or
instruments directly convertible into its equity, it will forfeit its status
under the Jobs Act as an emerging growth company.



  15







Other



The Securities and Exchange Commission issued Financial Reporting Release No.
60, "Cautionary Advice Regarding Disclosure About Critical Accounting Policies"
suggesting that companies provide additional disclosure and commentary on their
most critical accounting policies. In Financial Reporting Release No. 60, the
Securities and Exchange Commission has defined the most critical accounting
policies as the ones that are most important to the portrayal of a company's
financial condition and operating results, and require management to make its
most difficult and subjective judgments, often as a result of the need to make
estimates of matters that are inherently uncertain. The nature of our business
generally does not call for the preparation or use of estimates. Due to the fact
that the Company does not have any operating business, we do not believe that we
do not have any such critical accounting policies.

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