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. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.





Results of Operations

We have incurred recurring losses to date. 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.

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.






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The following summary of our operations should be read in conjunction with our
audited financial statements for the years ended April 30, 2021 and 2020, which
are included herein:



                                Year Ended
                                 April 30,                  Changes
                            2021          2020         Amount         %

Operating expenses        $ (27,647 )   $ (25,617 )   $ (2,030 )         8 %
Other income (expenses)      33,449        (1,044 )     34,493       (3304 %)
Net Income (Loss)         $   5,802     $ (26,661 )   $ 32,463        (122 %)

During the year ended April 30, 2021 and 2020, the Company did not earn any revenue.

Net income for the year ended April 30, 2021 was $5,802 compared to net loss of $26,661 for the year ended April 30, 2020. The increase in net income during the year ended April 30, 2021 was due to an increase in other income of $34,114 in relation to forgiveness of long term debt and accrued interest.

Our operating expenses for the year ended April 30, 2021 was $27,647 compared to $25,617 for the year ended April 30, 2020. The increase in operating expenses during the year ended April 30, 2021 was due to an increase in professional fees paid to attorneys, auditors and transfer agents.

During the year ended April 30, 2021 and 2020, the Company incurred interest expense of $665 and $1,044, respectively.

Liquidity and Capital Resources





Working Capital



                               As of          As of
                             April 30,      April 30,            Changes
                                2021           2020          Amount         %

Current Assets               $        -     $        -     $        -         -
Current Liabilities          $  195,113     $   75,915     $  119,198       157 %
Working Capital Deficiency   $ (195,113 )   $  (75,915 )   $ (119,198 )     157 %

Our total current liabilities as of April 30, 2021 were $195,113 as compared to total current liabilities of $75,915 as of April 30, 2020. The increase was primarily due to an increase in accounts payable and accrued liabilities, loan form director and accrued interest.

Our working capital deficiency as of April 30, 2021 was $195,113 as compared to our working capital deficiency of $75,915 as of April 30, 2020. The increase in working capital deficiency was mainly due to an increase in accounts payable and accrued liabilities, loan form director and accrued interest.





Cash Flows



                                                Year Ended
                                                April 30,                     Changes
                                            2021          2020          Amount           %

Cash flows used in operating
activities                               $  (28,913 )   $ (10,261 )   $  (18,652 )         182 %
Cash flows used in investing
activities                                 (125,000 )           -       (125,000 )           -
Cash flows provided by financing                                                          1400
activities                                  153,913        10,261        143,652               %
Net changes in cash                      $        -     $       -     $        -             -





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Cash Flows from Operating Activities

Net cash used in operating activities was $28,913 for the year ended April 30, 2021 compared with $10,261 used in operating activities during the year ended April 30, 2020.

During the year ended April 30, 2021, the net cash of $28,312 used in operating activities was attributed to net income of $5,802, and a decrease in accounts payable and accrued liabilities of $1,266 and increased by an increase in accrued interest of $665.

During the year ended April 30, 2020, the net cash used in operating activities was attributed to net loss of $26,661, decreased by an increase in accounts payable and accrued liabilities of $15,356 and an increase in accrued interest of $1,044.

Cash Flows from Investing Activities

Net cash used in investing activities for the year ended April 30, 2021 was $125,000 for acquisition of mining property rights. We had no investing activities during the year ended April 30, 2020.

Cash Flows from Financing Activities

During the year ended April 30, 2021, net cash from financing activities was $153,913 compared to $10,261 derived entirely from advancement from director, respectively.

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) acquisition of software; (ii) developmental expenses associated with a start-up business; and (iii) 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.





Going Concern

The independent auditors' report accompanying our April 30, 2021 and April 30, 2020 financial statements contains an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.





Contractual Obligations

As a "smaller reporting company", we are not required to provide tabular disclosure obligations.






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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 that is material to stockholders.





Critical Accounting Policies

The preparation of financial statements in accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. A change in managements' estimates or assumptions could have a material impact on our financial condition and results of operations during the period in which such changes occurred. Actual results could differ from those estimates. Our financial statements reflect all adjustments that management believes are necessary for the fair presentation of their financial condition and results of operations for the periods presented.

Recent Accounting Pronouncements

Management has considered all recent accounting pronouncements issued. Our company's management believes that these recent pronouncements will not have a material effect on our financial statements.

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