Annual Report for Fiscal Year Ending 01-31, 2025 (Form 10-K)

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

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 for the year ended January 31, 2025 and 2024:

Revenue and cost of goods sold

For the years ended January 31, 2025 and 2024 the Company generated total revenue of $16,168 and $0. However, as of January 31, 2025, we determined that most of the revenues were uncollectible, and we recognized bad debt expense of $14,204 for the year ended January 31, 2025. Cost of goods sold for the years ended January 31, 2025 and 2024 was $0 and $0.

Operating expenses

Total expenses for the years ended January 31, 2025 and 2024 were $31,153 and $59,497. The expenses for the year ended January 31, 2025 consisted of bad debt expense of $14,204, general and administrative costs of $18,821 and a loss on the disposal of the Company's interest in PCI of $14,296. The expenses for the year ended January 31, 2024 bank charges of $2,020; depreciation expense of $460; legal fees of $10,000; audit fees of $27,000; professional fees of $20,017.

Net Loss

The net loss for the years ended January 31, 2025 and 2024 was $31,153 and $59,497 respectively.

Liquidity, and Capital Resources, and Cash Requirements

During the year ended January 31, 2025, cash used in operations amounted to $45,030. Uses of cash consisted of a net loss of $31,153, an increase in accounts receivable of $14,204 and a decrease in accounts payable of 15,717, which were offset by depreciation expense of $1,840 and bad debt expense of $14,204. During the year ended January 31, 2024, the Company provided $30 of cash in operating activities, consisting of a net loss of $59,497, which was offset by an increase in accounts payable of $16,491, stock-based compensation of $42,576 and depreciation of $460.

During the years ended January 31, 2025 and 2024 the Company had no investing activities.

During the years ended January 31, 2025 and 2024, the Company generated $45,001 and $0 of cash in financing activities due to the sale of shares of common stock.

As of the year ended January 31, 2024, the Company had cash of $30. Furthermore, the Company had an accumulated deficit of $924,574.

We cannot guarantee that we will manage to sell all the shares required within current offerings. We will attempt to raise the necessary funds to proceed with all phases of our plan of operation.

Management believes that current trends toward lower capital investment in start-up companies pose the most significant challenge to the Company's success over the next year and in future years. Additionally, the Company will have to meet all the financial disclosure and reporting requirements associated with being a public reporting company. The Company's management will have to spend additional time on policies and procedures to make sure it is compliant with various regulatory requirements, especially that of Section 404 of the Sarbanes-Oxley Act of 2002. This additional corporate governance time required of management could limit the amount of time management has to implement is business plan and impede the speed of its operations. Accordingly, the Company's management has concluded that these conditions raise substantial doubt about our ability to continue as a going concern. There can be no assurance that we will be able to achieve our business plan objectives or be able to achieve or maintain cash-flow-positive operating results. If we are unable to generate adequate funds from operations or raise sufficient additional funds, we may not be able to repay our existing debt, continue to operate our business network, respond to competitive pressures or fund our operations. As a result, we may be required to significantly reduce, reorganize, discontinue or shut down our operations.

Limited operating history; need for additional capital

There is no historical financial information about us upon which to base an evaluation of our performance. We are in a start-up stage of operations and have generated minimal revenues since inception. We cannot guarantee that we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

Off-Balance Sheet Arrangements

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.