When used in this Annual Report, the words "may," "will," "expect," "anticipate," "continue," "estimate," "project," "intend," and similar expressions are intended to identify forward-looking statements within the meaning of Section 27a of the Securities Act and Section 21e of the Exchange Act regarding events, conditions, and financial trends that may affect our future plans of operations, business strategy, operating results, and financial position. Persons reviewing this Annual Report are cautioned that any forward-looking statements are not guarantees of future performance and are subject to risks and uncertainties and actual results may differ materially from those included within the forward-looking statements as a result of various factors. Such factors are discussed further below under "Trends and Uncertainties," and also include general economic factors and conditions that may directly or indirectly impact our financial condition or results of operations.





Plan of Operation

Our plan of operation for the next 12 months is to: (i) consider guidelines of industries in which we may have an interest; (ii) adopt a business plan regarding engaging in the business of any selected industry; and (iii) to commence such operations through funding and/or the acquisition of a "going concern" engaged in any industry selected.

During the next 12 months, our only foreseeable cash requirements will relate to maintaining our good standing or the payment of expenses associated with legal fees, accounting fees and reviewing or investigating any potential business venture, which may be advanced by management or principal stockholders as loans to us. Because we have not determined any business or industry in which our operations will be commenced, and we have not identified any prospective venture as of the date of this Annual Report, it is impossible to predict the amount of any such loan. Any such loan will be on terms no less favorable to us than would be available from a commercial lender in an arm's length transaction. No advance or loan from any affiliate will be required to be repaid as a condition to any agreement with future acquisition partners.





Results of Operations

Years Ended March 31, 2022 and March 31, 2021





                        Year           Year
                       Ended          Ended
                     March 31,      March 31,
                        2022           2021         Changes

Operating Expenses   $   64,714     $   89,791     $ (25,077 )
Net Loss             $  (64,714 )   $  (89,791 )   $  25,077

We had no operations during the year ended March 31, 2022 and 2021, nor do we have operations as of the date of this filing. We had a net loss of $64,714 and $89,791 for the year ended March 31, 2022 and 2021, respectively. The decrease was mainly attributable to the decrease in professional fees incurred during the year ended March 31, 2022. Professional fees were $63,990 and $78,088 for the year ended March 31, 2022 and 2021, respectively.






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Liquidity and Capital Resources





                                 As of          As of
                               March 31,      March 31,
                                  2021           2021         Changes

Current Asset                  $       72     $        -     $      72
Current Liabilities            $  717,774     $  652,988     $  64,786
Working Capital (Deficiency)   $ (717,702 )   $ (652,988 )   $ (64,714 )

We had no asset as of March 31, 2022 and March 31, 2021.

As of March 31, 2022 and March 31, 2021, our total liabilities were $717,774 and $652,988, respectively.

Stockholders' deficit was at $717,702 as of March 31, 2022 compared to deficit of $652,988 as of March 31, 2021.

As of March 31, 2022, we had a working capital deficit of $717,702 compared with a working capital deficit of $652,988 as of March 31, 2021. The increase in working capital deficit was primarily attributed to the increase in amount due to related party for advancement from the Company's majority shareholder paying off vendors on behalf of the Company.





                                               Year           Year
                                              Ended          Ended
                                            March 31,      March 31,
                                               2022           2021         Changes

Net cash used in operating activities $ (58,385 ) $ (84,165 ) $ 25,780 Net cash provided by financing activities $ 58,385 $ 84,165 $ (25,780 ) Net changes in cash and cash equivalents $ - $ - $ -

Cash Flow from Operating Activities

We have not generated any positive cash flow from operating activities.

For the year ended March 31, 2022, net cash flows used in operating activities was $58,385 The net cash used in operating activities for the year ended March 31, 2022 was attributed to a net loss of $64,714, increased by an increase in prepaid expenses of $72 and decreased by an increase in accounts payable and accrued liabilities of $6,401.

For the year ended March 31, 2021, net cash flows used in operating activities was $84,165. The net cash used in operating activities for the year ended March 31, 2021 was attributed to a net loss of $89,791, decreased by an increase in accounts payable and accrued liabilities of $5,626.

Cash Flow from Financing Activities

We have financed our operations primarily from advances and loans from related parties.

For the year ended March 31, 2022 and March 31, 2021, net cash from financing activities was $58,385 and $84,165 from advancement from Smartex Investment Ltd., the majority shareholder of the Company, respectively.






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Going Concern

Our independent auditors have added an explanatory paragraph to their audit issued in connection with the financial statements for the year ended March 31, 2022, relative to our ability to continue as a going concern. The Company, which has not generated any revenues, has incurred net losses, has nominal assets and a stockholders' deficit. These conditions, among others, raise substantial doubt about the Company's ability to continue as a going concern. The Company's continuation as a going concern is dependent on its ability to meet its obligations, to obtain additional financing as may be required and ultimately to attain profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty

The Company is dependent on advances from its principal shareholders or other affiliated parties for continued funding. There are no commitments or guarantees from any third party to provide such funding nor is there any guarantee that the Company will be able to access the funding it requires to continue its operations.

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, capital expenditures or capital resources that is material to an investor in our securities.

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