This section of this Form 10-Q 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. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.





Results of Operations

For the three-month periods ended June 30, 2021 and 2020, we had no revenue. Expenses for the three-month period ended June 30, 2021 totaled $5,495 resulting in a net loss of $5,495. The net loss for the three-month period ended June 30, 2021 is a result of general and administrative expense of $5,495, comprised of transfer agent expenses of $1,600; filing fees of $1,000; and professional fees of $2,895 comprised primarily of accounting. Expenses for the comparative three-month period ended June 30, 2020 is a result of general and administrative expenses totaling $14,547 resulting in a net loss of $14,547 comprised of $350 transfer agent expenses; filing fees of $1,946; and professional fees of $12,251 comprised primarily of accounting fees. The decrease in expenses between decrease between June 30, 2021 and 2020 was primarily due to a decrease in professional fees, between the two comparative periods.

For the six-month periods ended June 30, 2021 and 2020, we had no revenue. Expenses for the six-month period ended June 30, 2020 totaled $15,546 resulting in a net loss of $15,546. The net loss for the six-month period ended June 30, 2021 is a result of general and administrative expense of $15,546, comprised of transfer agent expenses of $1,700; filing fees of $1,180; and professional fees of $12,666 comprised primarily of accounting fees. Expenses for the comparative six-month period ended June 30, 2020 is a result of general and administrative expenses totaling $14,971 resulting in a net loss of $14,971 comprised of $650 transfer agent expenses; filing fees of $1,946; and professional fees of $12,375 comprised primarily of accounting fees. The increase in expenses between the six months ended June 30, 2021 and 2020 was primarily due to an increase in transfer agent expenses.

Capital Resources and Liquidity

No substantial revenues are anticipated until we have implemented our plan of operations. With the exception of cash advances from our sole Officer and Director, we have no other source for funding the Company at this time. We must raise cash to implement our strategy and stay in business. These factors raise substantial doubt as to our ability to continue as a going concern.

As of June 30, 2021, we had $Nil in cash as compared to $1,611 in cash at December 31, 2020. The funds available to the Company will not be sufficient to fund the planned operations of the Company and maintain operations. As of June 30, 2021, the Company's sole officer and director, Ms. Suzanne Cope, has loaned the Company $127,304 and she has indicated she is willing to make additional financial commitments if required to maintain the operating status of the Company, in the form of a non-secured loan for the next twelve months if no other funds are obtained by the Company, but the total amount that she is willing to invest has not yet been determined and there is no contract or written agreement in place.

Since our inception of April 20, 2015, we have started pre-launch operations, beginning with the design of our first line of swimwear under the brand name DS-Series. We have also initiated the design of our web-site and have launched the preliminary website during the period. We are still in the process of sourcing third-party manufacturers to produce our swimwear line.






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Off-balance sheet arrangements

Other than the situation described in the section titled Capital Recourses and Liquidity, 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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