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Item 2. Management’s Discussion and Analysis

2025-09-15 compared with 2025-07-07 · 63 added, 81 removed, 58 unchanged (71% of the section changed)

Management’s Discussion and Analysis of Financial

Condition and Results of Operations

Management’s Discussion and Analysis

of Financial Condition and Results of Operations

FORWARD LOOKING STATEMENTS

Statements made in this Form 10-Q that are not

historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the

Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934.

These statements often can be identified

by the use of terms such as "August," "will," "expect," "believe," "anticipate," "estimate,"

Statements made in this Form 10-Q that are not historical

or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities

Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934.

These statements often can be identified by

the use of terms such as "August," "will," "expect," "believe," "anticipate," "estimate,"

"approximate" or "continue," or the negative thereof.

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EMPLOYEES AND EMPLOYMENT AGREEMENTS

At present, we have no employees other than our

officer and director.

At present, we have no employees other than our officer

and director.

We presently do not have pension, health, annuity, insurance, stock options, profit sharing or similar benefit plans;

however, we August adopt such plans in the future.

we August adopt such plans in the future.

There are presently no personal benefits available to any officers, directors or employees.

RECENT EVENTS

Change-in Control .

Effective March

18, 2025, there occurred a change in control of the Company.

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

Agreement”), Jiang Jian acquired 2,500,000 shares of the Company’s common stock (the “Acquired Shares”) from Wiktor

The Acquired Shares represent approximately 68.82% of the outstanding shares of the Company’s common stock and constitute

voting control of the Company.

The total consideration paid by Mr.

Jian for the Acquired Shares was $362,315 in cash.

In conjunction with

the Change-in-Control Agreements, on March 18, 2025, Wiktor Moroz resigned as Sole Director, CEO, CFO and Secretary of the Company and

Jiang Jian was appointed as the Sole Director, President, Chief Executive Officer and Secretary of the Company.

Debt Forgiveness .

Effective March

18, 2025, in connection with the Change-in-Control Agreement, the Company’s former sole officer and director, Wictor Moroz, forgave

all amounts owed to him by the Company, a total amount of $114,731 in principal and interest.

RESULTS OF OPERATIONS

Results of Operation

Our financial statements have been prepared assuming

1 unchanged sentence

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

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

Three Months Ended April 30, 2025:

During the three months ended April 30, 2025,

we did not generate any revenues.

Our net income for the three months ended April

30, 2025, was $98,283, which was comprised of $16,448 in operating expenses, which was offset by $114,731 in debt forgives (other income).

Operating expenses consist of mainly professional fees, consulting expenses and depreciation expenses.

During the three months ended April 30, 2024,

we did not generate any revenues.

Our net loss for the three months ended April

30, 2024, was $19,622.

Operating expenses consist of mainly professional fees, consulting expenses and depreciation expenses.

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.

Three Months Ended July 31, 2025:

During the three and six months ended July 31, 2025,

we have not generated any revenues.

Our net (loss)/gain for the three and six months ended

July 31, 2025 was ($28,197) and $70,086.

Operating expenses consist of mainly professional fees, consulting expenses and depreciation

During the three and six months ended July 31, 2024,

we have not generated any revenues.

Our net (loss)/gain for the three and six months ended

July 31, 2024 was ($2,254) and ($21,876).

Operating expenses consist of mainly professional fees, consulting expenses and depreciation

Liquidity and Capital Resources

As of April 30, 2025, our total assets were $30,456

consisting of Mobile Application and Website Development, net of accumulated amortization.

Due to debt forgiveness of $114,731 during

the three months ended April 30, 2025, we had $-0- in liabilities as of April 30, 2025.

As of July 31, 2025, our total assets were $28,405

consisting of Mobile Application and Website Development and Accumulated amortization and Prepaid Expenses and Issuances of Common Shares.

Current Liabilities

Accounts Payable

Interest Payable

Total Current Liabilities

Long term Liabilities

Director Loan

Promissory Note

Total Long term Liabilities

Total Liabilities

Cash Flows from Operating Activities

We have never generated positive cash flows from

operating activities.

Our cash flows from operating activities for the

three months ended April 30, 2025 and 2024, respectively, were:

April 30, 2025

April 30, 2024

We have not generated positive cash flows from operating

For six months ended July 31, 2025, net cash flows used in operating activities was $36 consisting of:

CASH FLOWS FROM OPERATING ACTIVITIES

Net income (loss)

Adjustment to reconcile net income (loss) to cash provided by operating activities

Accumulated amortization

Forgiveness of debt

Increase/Decrease related to Prepaid Expenses

Prepaid Expenses

CASH FLOWS USED IN OPERATING ACTIVITIES

Cash Flows from Investing Activities

We did not generate any cash flows from investing

activities during the three months ended April 30, 2025 and 2024, respectively.

We have not generated any cash flows from investing

activities as of July 31, 2025.

Cash Flows from Financing Activities

Our cash flows from financing activities for the

three months ended April 30, 2025 and 2024, respectively, were:

April 30, 2025

April 30, 2024

We have generated positive cash flows from financing

For six months ended July 31, 2025, we generated ($57,642) consisting of:

CASH FLOWS FROM FINANCING ACTIVITIES

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Interest payable

Capital Stock

CASH FLOWS PROVIDED BY FINANCING ACTIVITIES

Net increase in cash and equivalents

Cash and equivalents at beginning of the period

Cash and equivalents at end of the period

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 three months.

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:

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 three 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) acquisition of inventory;

(ii) developmental expenses associated with a start-up business;

and (iii) marketing expenses.

(iii) marketing expenses.

We intend to finance these expenses with further issuances of securities, and debt issuances.

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.

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,

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Off-Balance Sheet Arrangements

As of the date of this Quarterly 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,

As of the date of this Quarterly 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

7 unchanged sentences

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-Q

Item 2. Management’s Discussion and Analysis