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

As of November 30, 2019, our accumulated deficit was $41,669. 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 November 30, 2019 compared to year ended November 30, 2018





Revenue

During the year ended November 30, 2019, the Company generated $-0- in revenue compared to $15,284 for the year ended November 30, 2018. Total costs of the revenue were $1,102 for the year ended November 30, 2018.





Operating Expenses

During the year ended November 30, 2019, we incurred total expenses and professional fees of $35,824 compared to 14,711 for the year ended November 30, 2018. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.

Our net loss for the year ended November 30, 2019 was $35,824 compared to $529 for the year ended November 30, 2018.

LIQUIDITY AND CAPITAL RESOURCES

As at November 30, 2019 our current assets were $382 compared to $27,990 in current assets at November 30, 2018. As at November 30, 2019 our total assets were $10,965 compared to $41,989 in total assets at November 30, 2018. As at November 30, 2019, our current liabilities were $23,524 compared to $18,724 as of November 30, 2018.

Stockholders' deficit was $12,559 as of November 30, 2019 compared to stockholders' equity of $23,265 as of November 30, 2018.

Cash Flows from Operating Activities

For the year ended November 30, 2019, net cash flows provided by operating activities was $37,408, consisting of net loss of $35,824, decrease in accounts payable of $5,000 and amortization expenses of $3,416.

For the year ended November 30, 2018, net cash flows provided by operating activities was $4,074, consisting of net loss of $529, increase in inventory of $148, accounts payable of $2,500 and amortization expenses of $2,251.

Cash Flows from Investing Activities

Cash flows used in investing activities during year ended November 30, 2019 was $-0- compared to$16,250 during year ended November 30, 2018.

Cash Flows from Financing Activities

Cash flows provided by financing activities during the year ended November 30, 2019 were $9,800, consisting of loan from shareholder.

Cash flows provided by financing activities during the year ended November 30, 2018 were $31,110, consisting of $4,000 loan from shareholder and $27,110 from proceed form issuance of common stock.

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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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