Forward-Looking Statements

Certain statements, other than purely historical information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results, and the assumptions upon which those statements are based, are "forward-looking statements." These forward-looking statements generally are identified by the words "believes," "project," "expects," "anticipates," "estimates," "intends," "strategy," "plan," "may," "will," "would," "will be," "will continue," "will likely result," and similar expressions. Forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward-looking statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse affect on our operations and future prospects on a consolidated basis include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements.





Overview

Our business plan is to pursue a business combination through the acquisition of, or merger with, an existing company seeking the perceived advantages of being a publicly traded corporation. We are not restricting our potential target companies to any specific business, industry or geographical location. No assurances can be given that we will be successful in locating or negotiating with any target company.

On June 26, 2017, our former controlling shareholder, Coqui Radio Pharmaceuticals, Corp. ("Coqui"), sold 9,947,490 shares of common stock to Irwin Eskanos in a private transaction. Concurrently with this sale of controlling interest, our board of directors appointed Mr. Eskanos as our new sole Director, President, Secretary, Treasurer, CEO, and CFO, and accepted the resignation of Carmen I. Bigles, our former sole officer and director. Also, concurrently with the sale of controlling interest, Coqui agreed pay in full, and indemnify us for, our outstanding liabilities as of the date of the sale.

Our continued existence is dependent upon our ability to generate new financing or sufficient cash flows to continue our reporting obligations to the Securities and Exchange Commission on a timely basis. We can provide no assurance that we will achieve a business combination through the acquisition of, or merger with, an existing company. We currently do not have any firm arrangements for financing and we may not be able to obtain financing when required, in the amounts necessary to execute on our plans in full, or on terms which are economically feasible.

Expected Changes In Number of Employees, Plant, and Equipment

We do not currently plan to purchase specific additional physical plant and significant equipment within the immediate future. We do not currently have specific plans to change the number of our employees during the next twelve months.




Results of Operations

For the three and six months ended June 30, 2018 and 2017

Revenue

The Company had no revenue for the three and six months ended June 30, 2018 and 2017 respectively.




Operating Expenses

The following table presents our total operating expenses for the three and six months ended June 30, 2018 and 2017:




                                           Three months ended          Six months ended
                                                June 30,                   June 30,
                                            2018          2017         2018         2017
Professional fees                        $   16,576     $ 37,000     $ 22,607     $ 37,000
Other general and administrative costs        4,374        5,030        5,224        5,848
Operating expenses                       $   20,950     $ 42,030     $ 27,831     $ 42,848





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Operating expenses consist mostly of the maintenance fee of the corporate entity and the preparation and filing of reports with the Securities and Exchange Commission. The decrease in operating expenses for the three and six months of 2018 was mainly due to the decrease in professional fees compared with periods of 2017, which the Company complied with its periodic reporting requirements and effects a business combination.

Liquidity and Capital Resources

As of June 30, 2018, the Company had no current assets. On June 30, 2018, the Company had current liabilities of $55,704, consisting of an amount due to our controlling shareholder of $39,115, and accounts payable of accrued expenses of $15,959. Our working capital deficit as of June 30, 2018 was $55,074.

Since its inception, the Company has financed its cash requirements from the sale of common stock and advances from related parties. Uses of funds have included activities to establish our business, professional fees and other general and administrative expenses.

We believe the Company will need additional resources to implement its strategic objectives in upcoming quarters. Due to our lack of operating history, however, our auditors have stated their opinion that there currently exists substantial doubt about our ability to continue as a going concern. As of June 30, 2018, the Company has an accumulated deficit of approximately $407,050. The Company intends to fund operations through equity financing arrangements, which may be insufficient to fund its capital expenditures, working capital and other cash requirements for the next twelve months.

The ability of the Company to continue as a going concern is dependent upon, among other things, obtaining additional financing to continue its filings with the Securities and Exchange Commission. In response to this and other potential problems, management intends to raise additional funds through public or private placement offerings. These factors, among others, raise substantial doubt about the Company's ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

The following table provides detailed information about our net cash flow for the periods presented in this Report.




Cash Flow


                                               Six months ended
                                                   June 30,
                                                2018          2017

Net cash used in operating activities $ (19,265 ) $ - Net cash provided by investing activities

               -         -
Net cash provided by financing activities               -         -
Net cash inflow (outflow)                   $     (19,265 )   $   -



Operating Activities

Cash used in operating activities for the six months ended June 30, 2018, consisted of a net loss of $27,831, offset in part by an increase in accounts payable and accrued expenses of $8,566. The increase in cash used in operating activities of approximately was mainly due to the increase in net loss in in the first half of 2018 and an increase in accounts payable.

Investing Activities

Net cash provided by our investing activities for the six months ended June 30, 2018 and 2017 was $0.




Financing Activities

Net cash provided by our financing activities for the six months ended June 30, 2018 and 2017 was $0.

Pending our completion of a future potential business combination, we are not conducting any business activities. Our only operating activities are to comply with Securities and Exchange Commission reporting requirements and to seek to complete a business combination through the acquisition of, or merger with, an existing company seeking the perceived advantages of being a publicly traded corporation.

Off Balance Sheet Arrangements

As of June 30, 2018, there were no off balance sheet arrangements.





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Critical Accounting Policies

In December 2001, the SEC requested that all registrants list their most "critical accounting polices" in the Management Discussion and Analysis. The SEC indicated that a "critical accounting policy" is one which is both important to the portrayal of a company's financial condition and results, and requires management's most difficult, subjective or complex judgments, often as a result of the need to make estimates about the effect of matters that are inherently uncertain. We do not believe that any accounting policies currently fit this definition.

Recently Issued Accounting Pronouncements

Our management has considered all recent accounting pronouncements issued since the last audit of our financial statements. Our management believes that these recent pronouncements will not have a material effect on our financial statements.

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