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Item 7. Management’s Discussion and Analysis

2025-03-31 compared with 2024-04-10 · 70 added, 52 removed, 25 unchanged (83% of the section changed)

1 unchanged sentence

of Financial Condition and Results of Operations

We are a development stage corporation with limited

operations and revenues from our business operations.

Our auditors have issued a going concern opinion.

This means that our auditors believe

there is substantial doubt that we can continue as an on-going business for the next twelve months.

We do not anticipate that we will

generate significant revenues until we have raised the funds necessary to conduct a marketing program.

PLAN OF OPERATION

FISCAL YEAR ENDED JANUARY 31, 2024 COMPARED TO

We are a development-stage

corporation with limited operations and no revenues from our business operations.

Our independent auditor has issued a going-concern opinion.

This means that our independent auditor believes there is substantial doubt that we can continue as an on-going business for the next

twelve months.

We do not anticipate that we will generate significant revenues, until we have obtained sufficient funds to initiate a

marketing program, of which there is no assurance.

Recent Change in Control

Effective March 18, 2025,

there occurred a change in control of our company.

On such date, pursuant to a stock purchase agreement (the Change-in-Control Agreement),

Jiang Jian acquired 2,500,000 shares of our common stock (the Acquired Shares) from Wiktor Moroz.

The Acquired Shares represent approximately

68.82% of the outstanding shares of our common stock and constitute voting control of our company.

In conjunction with the Change-in-Control

Agreement, on March 18, 2025, Wiktor Moroz resigned as Sole Director, CEO, CFO and Secretary of our company and Jiang Jian was appointed

as the Sole Director, President, Chief Executive Officer and Secretary of our company.

There was not a change in the business plan of

our company associated with the change in control.

Description of Business and Item 13.

Certain Relationships and

Related Transactions, and Director Independence .

Results of Operations

Fiscal Year Ended January

31, 2025, Compared to Fiscal Year Ended January 31, 2024 .

During the fiscal year ended January 31, 2025, we did not generate any

during the fiscal year ended January 31, 2024, we generated total revenue of $7,800.

Our net loss for the fiscal year ended January

31, 2024 was $40,247 compared to a net loss of $22,190 during the fiscal year ended January 31, 2023.

In January 31, 2024 we generated

total revenue of $7,800 and in January 31, 2023 we generated total revenue of $6,300.

Expenses incurred were $48,047 during fiscal year

ended January 31, 2024 compared to $28,490 during fiscal year ended January 31, 2023.

The number of shares outstanding was 3,632,750

for the fiscal year ended January 31, 2024 and 3,567,750 for the fiscal year ended January 31, 2023.

31, 2025, was $27,565 compared to a net loss of $40,247 for the fiscal year ended January 31, 2024.

Expenses incurred were $27,565

during the fiscal year ended January 31, 2025, compared to $48,047 in expenses during the fiscal year ended January 31, 2024.

Liquidity and Capital Resources

FISCAL YEAR ENDED January 31, 2024 and 2023.

As of January 31, 2024, our total assets were

$28,761 consisting of Mobile Application and Website Development and Accumulated amortization and Prepaid Expenses and Issuances of Common

As of January 31, 2023, our total assets were

Cash Flows from Operating Activities

We have not generated positive cash flows from

operating activities.

For the fiscal year ended January 31, 2024, net cash flows used in operating activities was $26,317.

At January 31, 2025 .

As of January 31, 2025, we had cash of $36 (in escrow account) and a working capital deficit of $12,391, compared to cash of $4,452 (in

escrow account) and a working capital deficit of $3,875.

At January 31, 2025, our total

assets were $32,541, consisting of mobile application and website development, accumulated amortization and prepaid expenses.

As of January

31, 2024, our total assets were $28,761.

Cash Flows from Operating

We have not generated positive cash flows from operating activities.

For the fiscal year ended January 31, 2025, net

cash flows used in operating activities was $31,661.

For the fiscal year ended January 31, 2024, net cash flows used in operating activities

Cash Flows from Financing

We have financed our operations primarily from either advances from our former sole executive officer.

For the fiscal

year ended January 31, 2023, net cash flows used in operating activities was $11,581.

Cash Flows from Financing Activities

We have financed our operations primarily from

either advances from our sole executive or the issuance of equity.

For the fiscal year ended January 31, 2024, net cash provided by financing

activities was $7,700.

For the fiscal year ended January 31, 2023, net cash from financing activities was $34,599.

year ended January 31, 2025, net cash provided by financing activities was $27,245.

For the fiscal year ended January 31, 2024, net cash

from financing activities was $7,700.

Off-Balance Sheet Arrangements

We have no 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.

We currently have no off-balance

sheet arrangements.

Going Concern

There is no historical financial information about

us upon which to base an evaluation of our performance.

We are in start-up stage operations and have generated limited revenues.

guarantee we will be successful in our business operations.

Our business is subject to risks inherent in the establishment of a new business

enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

We have no assurance that future financing will

be available to us on acceptable terms.

If financing is not available on satisfactory terms, we may be unable to continue, develop or

expand our operations.

Equity financing could result in additional dilution to existing shareholders.

The extent of the impact of the coronavirus (“COVID-19”)

outbreak on the financial performance of the Company will depend on future developments, including the duration and spread of the outbreak

and related advisories and restrictions and the impact of COVID-19 on the overall economy, all of which are highly uncertain and cannot

be predicted.

If the overall economy is impacted for an extended period, the Company’s future operating results may be materially

adversely affected.

Our financial statements have been prepared assuming that we will continue

as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification

of liabilities that might be necessary should we be unable to continue in operation.

Our report from our independent registered public

accounting firm for the fiscal year ended January 31, 2025, includes an explanatory paragraph stating our company has recurring losses

and limited operations which raise substantial doubt about its ability to continue as a going concern.

If our company is unable to obtain

adequate capital, we may be required to reduce the scope, delay, or eliminate some or all of its planned operations.

These factors, among

others, raise substantial doubt about our company’s ability to continue as a going concern.

Critical Accounting Policies

14 unchanged sentences

results could differ from these good faith estimates and judgments.

Recent Accounting Pronouncements

Recent accounting pronouncements issued by the

Financial Accounting Standards Board (“FASB”), (including its EITF, the AICPA and the SEC), did not or are not believed by

management to have a material effect on our company’s present or future financial statements.

Quantitative and Qualitative Disclosures about Market Risk

Not applicable to smaller reporting companies.

As a smaller reporting company,

we are not required to provide the information required by this Item.

Financial Statements and Supplementary Data

Please see our Financial Statements

required by this Item, together with the report thereon of the Independent Registered Public Accounting Firm, beginning on page F-1 of

this Annual Report.

Changes in and Disagreements with Accounting

and Financial Disclosures.

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 7. Management’s Discussion and Analysis