Management's Discussion and Analysis of Financial Condition and Results of Operations





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 effect on our operations and future prospects on a timely 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.

Fiscal Year Ended December 31, 2018 Compared to Fiscal Year Ended December 31, 2017




Revenue

The Company had no revenue for the years ended December 31, 2018 and 2017 respectively.




Operating Expenses


The following table presents our total operating expenses for the years ended
December 31, 2018 and 2017:


                                              Years ended
                                             December 31,
                                           2018         2017
Professional fees                        $ 31,075     $ 58,524

Other general and administrative costs 7,162 15,138 Operating expenses

$ 38,237     $ 73,662

Operating expenses consist mostly of the maintenance fees of the corporate entity and the preparation and filing of reports with the Securities and Exchange Commission. The decrease in operating expenses for the year ended December 31, 2018, as compared to the year ended December 31, 2017 was mainly due to the decrease in professional fees in 2018 as compared with 2017. There was a decrease in professional fees in 2018 compared to 2017 because the Company effected a business combination in 2017 and complied more fully with its periodic reporting requirements in 2017 as compared to 2018.

Liquidity and Capital Resources

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 December 31, 2018, the Company has an accumulated deficit of $417,456. 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 2019. 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.






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




Cash Flow


                                                  Year ended
                                                 December 31,
                                              2018          2017

Net cash used in operating activities $ (23,939 ) $ (15,969 ) Net cash provided by investing activities

           -             -
Net cash provided by financing activities       7,500        35,234
Net cash inflow (outflow)                   $ (16,439 )   $  19,265



Operating Activities

Cash used in operating activities for the years ended December 31, 2018 and 2017 consisted of net loss as well as the effect of changes in working capital. The increase in cash used in operating activities of approximately $7,970 was due to a smaller increase in accounts payable in 2018 (a $43,395 smaller increase), offset by a $35,425 decrease in net loss for 2018.

Investing Activities

Net cash provided by our investing activities for the years ended December 31, 2018 and 2017 was $0.




Financing Activities

Net cash provided by our financing activities for the year ended December 31, 2018, as compared to 2017, was decreased by approximately $27,734. This decrease was due to a decrease in advances from shareholders of approximately $33,139 in 2018 as compared to 2017, offset by the repayment of approximately $5,405 in related party advances in 2017.

On June 27, 2017, our former majority shareholder paid off all liabilities of approximately $130,000 directly to all creditors. The former shareholder agreed to forgive all debts due to it by the Company and we recorded this contribution of $133,572 under additional paid in capital and disclosed as non-cash items in the Statements of Cash Flows.

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 December 31, 2018 there were no off balance sheet arrangements.

Going Concern

We have experienced recurring losses and had an accumulated deficit of $417,456 as of December 31, 2018. To date, we have not been able to produce sufficient sales to become cash flow positive and profitable on a consistent basis. The success of our business plan during the next 12 months and beyond will be contingent upon generating sufficient revenue to cover our costs of operations and/or upon obtaining additional financing. For these reasons, our auditor has raised substantial doubt about our ability to continue as a going concern.

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.






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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.

Item 7A.

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