PART II AND III

File No. 024-12409

As filed with the Securities and Exchange Commission on June 20, 2024

PART II - INFORMATION REQUIRED IN OFFERING CIRCULAR

Preliminary Offering Circular dated June 20, 2024

An offering statement pursuant to Regulation A relating to these securities has been filed with the United States Securities and Exchange Commission (the “SEC”). Information contained in this Preliminary Offering Circular is subject to completion or amendment. These securities may not be sold nor may offers to buy be accepted before the offering statement filed with the SEC is qualified. This Preliminary Offering Circular shall not constitute an offer to sell or the solicitation of an offer to buy nor may there be any sales of these securities in any state in which such offer, solicitation or sale would be unlawful before registration or qualification under the laws of any such state. We may elect to satisfy our obligation to deliver a Final Offering Circular by sending you a notice within two business days after the completion of our sale to you that contains the URL where the Final Offering Circular or the offering statement in which such Final Offering Circular was filed may be obtained.

OFFERING CIRCULAR

Maison Luxe, Inc.

500,000,000 Shares of Common Stock

By this Offering Circular, Maison Luxe, Inc., a Nevada corporation, is offering for sale a maximum of 500,000,000 shares of its common stock (the Offered Shares), at a fixed price of $[0.001-0.005] per share, pursuant to Tier 1 of Regulation A of the United States Securities and Exchange Commission (the SEC). A minimum purchase of $5,000 of the Offered Shares is required in this offering, with any additional purchase required to be in an amount of at least $1,000. This offering is being conducted on a best-efforts basis, which means that there is no minimum number of Offered Shares that must be sold by us for this offering to close; thus, we may receive no or minimal proceeds from this offering. All proceeds from this offering will become immediately available to us and may be used as they are accepted. Purchasers of the Offered Shares will not be entitled to a refund and could lose their entire investments.

This offering will commence within two days of its qualification by the SEC. This offering will terminate at the earliest of (a) the date on which the maximum offering has been sold, (b) the date which is one year from this offering circular being qualified by the SEC and (c) the date on which this offering is earlier terminated by us, in our sole discretion. (See “Plan of Distribution”).

Title of Securities Offered	Number of Shares	Price to Public	Commissions (1)	Proceeds to Company (2)
Common Stock	500,000,000	$._____[0.001-0.005]	$-0-	$______[500,000-2,500,000]

(1)	Does not account for the payment of expenses of this offering estimated at $7,500. See “Plan of Distribution.”
(2)	We may offer the Offered Shares through registered broker-dealers and we may pay finders. However, information as to any such broker-dealer or finder shall be disclosed in an amendment to this Offering Circular.

Our common stock is quoted in the over-the-counter under the symbol “MASN” in the OTC Pink marketplace of OTC Link. On June 6, 2024, the closing price of our common stock was $0.0009 per share.

Investing in the Offered Shares is speculative and involves substantial risks, including the superior voting rights of our outstanding shares of Series A Super Voting Preferred Stock (the “Series A Preferred Stock”), which effectively preclude current and future owners of our common stock, including the Offered Shares, from influencing any corporate decision. The Series A Preferred Stock has 500 times that number of votes on all matters submitted to the holders of our common stock and votes together with the holders of our common stock as a single class. Our Chief Executive Officer, Anil Idnani, as the owner of all outstanding shares of the Series A Preferred Stock, will, therefore, be able to control the management and affairs of our company, as well as matters requiring the approval by our shareholders, including the election of directors, any merger, consolidation or sale of all or substantially all of our assets, and any other significant corporate transaction. (See “Risk Factors—Risks Related to a Purchase of the Offered Shares”).

You should purchase Offered Shares only if you can afford a complete loss of your investment. See “Risk Factors,” beginning on page 4, for a discussion of certain risks that you should consider before purchasing any of the Offered Shares.

THE SEC DOES NOT PASS UPON THE MERITS OF, OR GIVE ITS APPROVAL TO, ANY SECURITIES OFFERED OR THE TERMS OF THE OFFERING, NOR DOES IT PASS UPON THE ACCURACY OR COMPLETENESS OF ANY OFFERING CIRCULAR OR OTHER SOLICITATION MATERIALS. THESE SECURITIES ARE OFFERED PURSUANT TO AN EXEMPTION FROM REGISTRATION WITH THE SEC. HOWEVER, THE SEC HAS NOT MADE AN INDEPENDENT DETERMINATION THAT THE SECURITIES OFFERED ARE EXEMPT FROM REGISTRATION.

The use of projections or forecasts in this offering is prohibited. No person is permitted to make any oral or written predictions about the benefits you will receive from an investment in Offered Shares.

No sale may be made to you in this offering if you do not satisfy the investor suitability standards described in this Offering Circular under “Plan of Distribution—State Law Exemption” and “Offerings to Qualified Purchasers—Investor Suitability Standards” (page 13). Before making any representation that you satisfy the established investor suitability standards, we encourage you to review Rule 251(d)(2)(i)(C) of Regulation A. For general information on investing, we encourage you to refer to www.investor.gov.

This Offering Circular follows the disclosure format of Form S-1, pursuant to the General Instructions of Part II(a)(1)(ii) of Form 1-A.

The date of this Offering Circular is ________________, 2024.

TABLE OF CONTENTS

	Page
Cautionary Statement Regarding Forward-Looking Statements	1
Offering Circular Summary	2
Risk Factors	4
Dilution	10
Use of Proceeds	11
Plan of Distribution	12
Description of Securities	15
Business	17
Management's Discussion and Analysis of Financial Condition and Results of Operations	19
Directors, Executive Officers, Promoters and Control Persons	22
Executive Compensation	24
Security Ownership of Certain Beneficial Owners and Management	25
Certain Relationships and Related Transactions	26
Legal Matters	28
Where You Can Find More Information	28
Index to Financial Statements	F-1

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CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS

The information contained in this Offering Circular includes some statements that are not historical and that are considered forward-looking statements. Such forward-looking statements include, but are not limited to, statements regarding our development plans for our business; our strategies and business outlook; anticipated development of our company; and various other matters (including contingent liabilities and obligations and changes in accounting policies, standards and interpretations). These forward-looking statements express our expectations, hopes, beliefs and intentions regarding the future. In addition, without limiting the foregoing, any statements that refer to projections, forecasts or other characterizations of future events or circumstances, including any underlying assumptions, are forward-looking statements. The words anticipates, believes, continue, could, estimates, expects, intends, may, might, plans, possible, potential, predicts, projects, seeks, should, will, would and similar expressions and variations, or comparable terminology, or the negatives of any of the foregoing, may identify forward-looking statements, but the absence of these words does not mean that a statement is not forward-looking.

The forward-looking statements contained in this Offering Circular are based on current expectations and beliefs concerning future developments that are difficult to predict. We cannot guarantee future performance, or that future developments affecting our company will be as currently anticipated. These forward-looking statements involve a number of risks, uncertainties (some of which are beyond our control) or other assumptions that may cause actual results or performance to be materially different from those expressed or implied by these forward-looking statements.

All forward-looking statements attributable to us are expressly qualified in their entirety by these risks and uncertainties. These risks and uncertainties, along with others, are also described below in the Risk Factors section. Should one or more of these risks or uncertainties materialize, or should any of our assumptions prove incorrect, actual results may vary in material respects from those projected in these forward-looking statements. You should not place undue reliance on any forward-looking statements and should not make an investment decision based solely on these forward-looking statements. We undertake no obligation to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise, except as may be required under applicable securities laws.

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OFFERING CIRCULAR SUMMARY

The following summary highlights material information contained in this Offering Circular. This summary does not contain all of the information you should consider before purchasing our common stock. Before making an investment decision, you should read this Offering Circular carefully, including the Risk Factors section and the unaudited consolidated financial statements and the notes thereto. Unless otherwise indicated, the terms we, us and our refer and relate to Maison Luxe, Inc., a Nevada corporation, including its sole subsidiary, Maison Luxe, Inc., a Wyoming corporation.

Our Company

Our company was incorporated in 2002 in the State of Nevada, under the name MK Automotive, Inc. Our corporate name changed to Clikia Corp., in July 2017. From 2002 through 2015, our company was engaged in the retail and commercial automotive diagnostic, maintenance and repair services businesses, and, from December 2015 through January 2017, we pursued the commercial exploitation of Squuak.com, a social media and content sharing tool and platform. From January 2017 through April 2019, we operated an over-the-top (OTT) video streaming subscription service. From April 2019 through May 2020, we pursued a plan of business that called for our company to establish a private jet charter operation, an aircraft maintenance business, an aircraft sales and brokerage operation and an online aircraft parts store. Ultimately, these business efforts were unsuccessful, for differing reasons.

In April 2020, our company experienced a change in control, pursuant to which Mr. Anil Idnani became our controlling shareholder and sole officer and director. Following such change-in-control transaction, in May 2020, we acquired all of the assets, including the going business (collectively, the “Maison Luxe Business”), of Maison Luxe, LLC, a Delaware limited liability. Through our wholly-owned subsidiary, Maison Luxe, Inc., we own and operate the Maison Luxe Business. (See “Business”)

The business known as “Maison Luxe” was founded in January 2020, with the vision of becoming an industry leader in luxury retail. Maison Luxe focuses its efforts primarily within the fine time pieces and jewelry segments both on a wholesale and B2C (business-to-consumer) basis.

The Maison Luxe Business currently exploits three primary sales channels through which it sells its luxury retail items: (1) private client direct sales; (2) sales to wholesalers; and (3) sales to retail stores. Future sales efforts will remain reliant upon such sales channels, with an expanding presence in available social media sales channels and a more robust e-commerce sales channel through the Maison Luxe website. (See “Business”)

Offering Summary

Securities Offered	500,000,000 shares of common stock, par value $0.00001
Offering Price	$[0.001-0.005] per Offered Share.
Shares Outstanding Before This Offering	248,586,409 shares issued and outstanding as of the date hereof.
Shares Outstanding After This Offering	748,586,409 shares issued and outstanding, assuming the sale of all Offered Shares are sold.
Minimum Number of Shares to Be Sold in This Offering	None
Disparate Voting Rights	Our outstanding shares of Series A Super Voting Preferred Stock (the Series A Preferred Stock) possess superior voting rights, which effectively preclude current and future owners of our common stock, including the Offered Shares, from influencing any corporate decision. The Series A Preferred Stock has 500 times that number of votes on all matters submitted to the holders of our common stock and votes together with the holders of our common stock as a single class. Our Chief Executive Officer, Anil Idnani, as the owner of all outstanding shares of the Series A Preferred Stock, will, therefore, be able to control the management and affairs of our company, including matters requiring the approval of our shareholders, including the election of directors, any merger, consolidation or sale of all or substantially all of our assets, and any other significant corporate transaction. (See “Risk Factors” and “Security Ownership of Certain Beneficial Owners and Management”).

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Investor Suitability Standards	The Offered Shares may only be purchased by investors residing in a state in which this Offering Circular is duly qualified who have either (a) a minimum annual gross income of $70,000 and a minimum net worth of $70,000, exclusive of automobile, home and home furnishings, or (b) a minimum net worth of $250,000, exclusive of automobile, home and home furnishings.
Market for our Common Stock	Our common stock is quoted in the over-the-counter market under the symbol “MASN” in the OTC Pink marketplace of OTC Link.
Termination of this Offering	This offering will terminate at the earliest of (a) the date on which the maximum offering has been sold, (b) the date which is one year from this offering circular being qualified by the SEC and (c) the date on which this offering is earlier terminated by us, in our sole discretion.
Use of Proceeds	We will apply the proceeds of this offering for inventory, sales and marketing expenses, general and administrative expenses, payroll expenses and working capital. (See Use of Proceeds).
Risk Factors	An investment in the Offered Shares involves a high degree of risk and should not be purchased by investors who cannot afford the loss of their entire investments. You should carefully consider the information included in the Risk Factors section of this Offering Circular, as well as the other information contained in this Offering Circular, prior to making an investment decision regarding the Offered Shares.
Corporate Information	Our principal executive offices are located at 1 Bridge Plaza, 2nd Floor, Fort Lee, New Jersey 07024; our telephone number is 551-486-3980; our corporate website is located at www.maisonluxeny.com. No information found on our company’s website is part of this Offering Circular.

Continuing Reporting Requirements Under Regulation A

As a Tier 1 issuer under Regulation A, we will be required to file with the SEC a Form 1-Z (Exit Report Under Regulation A) upon the termination of this offering. We will not be required to file any other reports with the SEC following this offering.

However, during the pendency of this offering and following this offering, we intend to file quarterly and annual financial reports and other supplemental reports with OTC Markets, which will be available at www.otcmarkets.com.

All of our future periodic reports, whether filed with OTC Markets or the SEC, will not be required to include the same information as analogous reports required to be filed by companies whose securities are listed on the NYSE or NASDAQ, for example.

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RISK FACTORS

An investment in the Offered Shares involves substantial risks. You should carefully consider the following risk factors, in addition to the other information contained in this Offering Circular, before purchasing any of the Offered Shares. The occurrence of any of the following risks might cause you to lose a significant part of your investment. The risks and uncertainties discussed below are not the only ones we face, but do represent those risks and uncertainties that we believe are most significant to our business, operating results, prospects and financial condition. Some statements in this Offering Circular, including statements in the following risk factors, constitute forward-looking statements. (See “Cautionary Statement Regarding Forward-Looking Statements”).

Risks Related to Our Company

We have incurred losses in prior periods, and losses in the future could cause the quoted price of our common stock to decline or have a material adverse effect on our financial condition, our ability to pay our debts as they become due, and on our cash flows. We have incurred losses in prior periods. For the nine months ended December 31, 2023, we incurred a loss from operations of $751,815 (unaudited) and reported a net profit of $ 1,264,126 (unaudited) and, as of that date, we had an accumulated deficit of $ 10,666,709 (unaudited). For the year ended March 31, 2023, we incurred a net loss of $6,661,261 (unaudited) and, as of that date, we had an accumulated deficit of $11,930,835 (unaudited). Any losses in the future could cause the quoted price of our common stock to decline or have a material adverse effect on our financial condition, our ability to pay our debts as they become due, and on our cash flows.

There is doubt about our ability to continue as a viable business. We have not earned a profit from our operations during recent financial periods. There is no assurance that we will ever earn a profit from our operations in future financial periods.

We may be unable to obtain sufficient capital to implement the full plan of business of Maison Luxe Business. Currently, we do not have sufficient financial resources with which to establish our full plan of business. There is no assurance that we will be able to obtain sources of financing, in order to satisfy our working capital needs.

We do not have a successful operating history; we do not have a long-term operating history with respect to our recently acquired Maison Luxe Business. We are without a long-term history of operations in the luxury retail business, which makes an investment in our common stock speculative in nature. Because of this lack of operating history, it is difficult to forecast our future operating results. Additionally, our operations will be subject to risks inherent in the establishment of a new business, including, among other factors, efficiently deploying our capital, developing and implementing our marketing campaigns and strategies and developing awareness and acceptance of the Maison Luxe Business. Our performance and business prospects will suffer, in particular, if we are unable to:

· obtain access to inventory on acceptable terms;

· achieve market acceptance of the Maison Luxe Business;

· establish long-term customer relationships.

4

There are risks and uncertainties encountered by early-stage companies. As an early-stage company, we are unable to offer assurance that we will be able to overcome the lack of brand recognition of the Maison Luxe Business and our lack of capital.

We may not be successful in establishing our business model. We are unable to offer assurance that we will be successful in establishing the Maison Luxe Business. Should we fail to implement successfully the business plan of the Maison Luxe Business, you can expect to lose your entire investment in our common stock.

We may never earn a profit. Because we lack a successful operating history with respect to our luxury retail business, we are unable to offer assurance that we will ever earn a profit therefrom.

If we are unable to manage future expansion effectively, our business may be adversely impacted. In the future, we may experience rapid growth in our aviation services, which could place a significant strain on our company’s infrastructure, in general, and our internal controls and other managerial, operating and financial resources, in particular. If we are unable to manage future expansion effectively, our business would be harmed. There is, of course, no assurance that we will enjoy rapid development in our business.

We currently depend on the efforts of our sole executive officer’s serving without current compensation; the loss of this executive officer could disrupt our operations and adversely affect the development of the Maison Luxe Business. Our success in establishing the Maison Luxe Business will depend, primarily, on the continued service of our sole officer, Anil Idnani. We have not entered into an employment agreement with Mr. Inani. The loss of service of Mr. Idnani, for any reason, could seriously impair our ability to execute our business plan, which could have a materially adverse effect on our business and future results of operations. We have not purchased any key-man life insurance.

If we are unable to recruit and retain key personnel, our business may be harmed. If we are unable to attract and retain key personnel, our business may be harmed. Our failure to enable the effective transfer of knowledge and facilitate smooth transitions with regard to our key employees could adversely affect our long-term strategic planning and execution.

Our business plan is not based on independent market studies. We have not commissioned any independent market studies with respect to the industry in which the Maison Luxe Business operates. Rather, our plans for implementing our aviation services and achieving profitability are based on the experience, judgment and assumptions of our sole executive officer. If these assumptions prove to be incorrect, we may not be successful in establishing the Maison Luxe Business.

Our Board of Directors may change our policies without shareholder approval. Our policies, including any policies with respect to investments, leverage, financing, growth, debt and capitalization, will be determined by our Board of Directors or officers to whom our Board of Directors delegates such authority. Our Board of Directors will also establish the amount of any dividends or other distributions that we may pay to our shareholders. Our Board of Directors or officers to which such decisions are delegated will have the ability to amend or revise these and our other policies at any time without shareholder vote. Accordingly, our shareholders will not be entitled to approve changes in our policies, which policy changes may have a material adverse effect on our financial condition and results of operations.

Risks Related to Our Business

The Maison Luxe Business may not achieve wide market acceptance. Without significant funds with which to market its luxury retail goods, our recently acquired Maison Luxe Business may not succeed in attracting sufficient customer interest and follow-on sales to generate a profit. There is no assurance that, even with adequate funds with which to market its luxury retail goods, the Maison Luxe Business will ever earn a profit from its operations.

5

We will remain in an illiquid financial position and face a cash shortage, unless and until we obtain needed capital. Currently, we are in an illiquid financial position and will remain in such a position, unless the Maison Luxe Business generates greater operating revenues and/or we obtain needed capital through this offering, of which there is no assurance. There is no assurance that we will ever achieve adequate liquidity.

We may not compete successfully with other businesses in the luxury retail goods industry. The Maison Luxe Business competes, directly or indirectly, with local, national and international purveyors of luxury retail goods. The Maison Luxe Business may not be successful in competing against its competitors, many of whom have longer operating histories, significantly greater financial stability and better access to capital markets and credit than we do. We also expect to face numerous new competitors offering goods and related services comparable to those offered by the Maison Luxe Business. There is no assurance that we will be able to compete successfully against our competition.

Risks Related to Compliance and Regulation

We will not have reporting obligations under Sections 14 or 16 of the Securities Exchange Act of 1934, nor will any shareholders have reporting requirements of Regulation 13D or 13G, nor Regulation 14D. So long as our common shares are not registered under the Exchange Act, our directors and executive officers and beneficial holders of 10% or more of our outstanding common shares will not be subject to Section 16 of the Exchange Act. Section 16(a) of the Exchange Act requires executive officers and directors and persons who beneficially own more than 10% of a registered class of equity securities to file with the SEC initial statements of beneficial ownership, reports of changes in ownership and annual reports concerning their ownership of common shares and other equity securities, on Forms 3, 4 and 5, respectively. Such information about our directors, executive officers and beneficial holders will only be available through periodic reports we file with OTC Markets.

Our common stock is not registered under the Exchange Act and we do not intend to register our common stock under the Exchange Act for the foreseeable future; provided, however, that we will register our common stock under the Exchange Act if we have, after the last day of any fiscal year, more than either (1) 2,000 persons; or (2) 500 shareholders of record who are not accredited investors, in accordance with Section 12(g) of the Exchange Act.

Further, as long as our common stock is not registered under the Exchange Act, we will not be subject to Section 14 of the Exchange Act, which, among other things, prohibits companies that have securities registered under the Exchange Act from soliciting proxies or consents from shareholders without furnishing to shareholders and filing with the SEC a proxy statement and form of proxy complying with the proxy rules.

The reporting required by Section 14(d) of the Exchange Act provides information to the public about persons other than the company who is making the tender offer. A tender offer is a broad solicitation by a company or a third party to purchase a substantial percentage of a company's common stock for a limited period of time. This offer is for a fixed price, usually at a premium over the current market price, and is customarily contingent on shareholders tendering a fixed number of their shares.

In addition, as long as our common stock is not registered under the Exchange Act, our company will not be subject to the reporting requirements of Regulation 13D and Regulation 13G, which require the disclosure of any person who, after acquiring directly or indirectly the beneficial ownership of any equity securities of a class, becomes, directly or indirectly, the beneficial owner of more than 5% of the class.

There may be deficiencies with our internal controls that require improvements. Our company is not required to provide a report on the effectiveness of our internal controls over financial reporting. We are in the process of evaluating whether our internal control procedures are effective and, therefore, there is a greater likelihood of undiscovered errors in our internal controls or reported financial statements as compared to issuers that have conducted such independent evaluations.

6

Risks Related to Our Organization and Structure

As a non-listed company conducting an exempt offering pursuant to Regulation A, we are not subject to a number of corporate governance requirements, including the requirements for independent board members. As a non-listed company conducting an exempt offering pursuant to Regulation A, we are not subject to a number of corporate governance requirements that an issuer conducting an offering on Form S-1 or listing on a national stock exchange would be. Accordingly, we are not required to have (a) a board of directors of which a majority consists of independent directors under the listing standards of a national stock exchange, (b) an audit committee composed entirely of independent directors and a written audit committee charter meeting a national stock exchange's requirements, (c) a nominating/corporate governance committee composed entirely of independent directors and a written nominating/ corporate governance committee charter meeting a national stock exchange's requirements, (d) a compensation committee composed entirely of independent directors and a written compensation committee charter meeting the requirements of a national stock exchange, and (e) independent audits of our internal controls. Accordingly, you may not have the same protections afforded to shareholders of companies that are subject to all of the corporate governance requirements of a national stock exchange.

Our holding company structure makes us dependent on our current subsidiary, and future subsidiaries, for our cash flow and subordinates the rights of our shareholders to the rights of creditors of our current subsidiary, and future subsidiaries, in the event of an insolvency or liquidation of any such subsidiary. Our company, Maison Luxe, Inc., will act as a holding company and, accordingly, substantially all of our operations will be conducted through subsidiaries. Such subsidiaries will be separate and distinct legal entities. As a result, our cash flow will depend upon the earnings of our subsidiaries. In addition, we will depend on the distribution of earnings, loans or other payments by our subsidiaries. No subsidiary will have any obligation to provide our company with funds for our payment obligations. If there is an insolvency, liquidation or other reorganization of any of our subsidiaries, our shareholders will have no right to proceed against their assets. Creditors of those subsidiaries will be entitled to payment in full from the sale or other disposal of the assets of those subsidiaries before our company, as a shareholder, would be entitled to receive any distribution from that sale or disposal.

Risks Related to a Purchase of the Offered Shares

There is no minimum offering and no person has committed to purchase any of the Offered Shares. We have not established a minimum offering hereunder, which means that we will be able to accept even a nominal amount of proceeds, even if such amount of proceeds is not sufficient to permit us to achieve any of our business objectives. In this regard, there is no assurance that we will sell any of the Offered Shares or that we will sell enough of the Offered Shares necessary to achieve any of our business objectives. Additionally, no person is committed to purchase any of the Offered Shares.

The outstanding shares of our Series A Super Voting Preferred Stock effectively preclude current and future owners of our common stock from influencing any corporate decision. Our Chief Executive Officer, Anil Idnani, owns 100% of the outstanding shares of our Series A Preferred Stock. The Series A Preferred Stock has 500 times that number of votes on all matters submitted to the holders of our common stock and votes together with the holders of our common stock as a single class. Mr. Idnani will, therefore, be able to control the management and affairs of our company, as well as matters requiring the approval by our shareholders, including the election of directors, any merger, consolidation or sale of all or substantially all of our assets, and any other significant corporate transaction. His control of the outstanding Series A Preferred Stock may also delay or prevent a future change of control of our company at a premium price, if he opposes it.

We have outstanding convertible debt instruments that could negatively affect the market price of our common stock. Certain of our outstanding convertible debt instruments could negatively affect the market price of our common stock, should their respective exercise prices, at the time of exercise, be lower than the then-market price of our common stock. We are unable, however, to predict the actual effect that the conversion of any such convertible debt instruments would have on the market price of our common stock.

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We may seek additional capital that may result in shareholder dilution or that may have rights senior to those of our common stock. From time to time, we may seek to obtain additional capital, either through equity, equity-linked or debt securities. The decision to obtain additional capital will depend on, among other factors, our business plans, operating performance and condition of the capital markets. If we raise additional funds through the issuance of equity, equity-linked or debt securities, those securities may have rights, preferences or privileges senior to the rights of our common stock, which could negatively affect the market price of our common stock or cause our shareholders to experience dilution.

You may never realize any economic benefit from a purchase of Offered Shares. Because the market for our common stock is volatile, there is no assurance that you will ever realize any economic benefit from your purchase of Offered Shares.

We do not intend to pay dividends on our common stock. We intend to retain earnings, if any, to provide funds for the implementation of our business strategy. We do not intend to declare or pay any dividends in the foreseeable future. Therefore, there can be no assurance that holders of our common stock will receive cash, stock or other dividends on their shares of our common stock, until we have funds which our Board of Directors determines can be allocated to dividends.

Our shares of common stock are Penny Stock, which may impair trading liquidity. Disclosure requirements pertaining to penny stocks may reduce the level of trading activity in the market for our common stock and investors may find it difficult to sell their shares. Trades of our common stock will be subject to Rule 15g-9 of the SEC, which rule imposes certain requirements on broker-dealers who sell securities subject to the rule to persons other than established customers and accredited investors. For transactions covered by the rule, broker-dealers must make a special suitability determination for purchasers of the securities and receive the purchaser's written agreement to the transaction prior to sale. The SEC also has rules that regulate broker-dealer practices in connection with transactions in penny stocks. Penny stocks generally are equity securities with a price of less than $5.00 (other than securities registered on certain national securities exchanges or quoted on the NASDAQ system, provided that current price and volume information with respect to transactions in that security is provided by the exchange or system). The penny stock rules require a broker-dealer, prior to a transaction in a penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document that provides information about penny stocks and the nature and level of risks in the penny stock market. The broker-dealer also must provide the customer with current bid and offer quotations for the penny stock, the compensation of the broker-dealer and its salesperson in the transaction, and monthly account statements showing the market value of each penny stock held in the customer's account. The bid and offer quotations, and the broker-dealer and salesperson compensation information, must be given to the customer orally or in writing prior to effecting the transaction and must be given to the customer in writing before or with the customer's confirmation.

Our common stock is thinly traded and its market price may become highly volatile. There is currently only a limited market for our common stock. A limited market is characterized by a relatively limited number of shares in the public float, relatively low trading volume and a small number of brokerage firms acting as market makers. The market for low priced securities is generally less liquid and more volatile than securities traded on national stock markets. Wide fluctuations in market prices are not uncommon. No assurance can be given that the market for our common stock will continue. The price of our common stock may be subject to wide fluctuations in response to factors such as the following, some of which are beyond our control:

· quarterly variations in our operating results;

· operating results that vary from the expectations of investors;

· changes in expectations as to our future financial performance, including financial estimates by investors;

· reaction to our periodic filings, or presentations by executives at investor and industry conferences;

· changes in our capital structure;

· announcements of innovations or new services by us or our competitors;

· announcements by us or our competitors of significant contracts, acquisitions, strategic partnerships, joint ventures or capital commitments;

· lack of success in the expansion of our business operations;

· announcements by third parties of significant claims or proceedings against our company or adverse developments in pending proceedings;

· additions or departures of key personnel;

· asset impairment;

· temporary or permanent inability to offer products or services; and

· rumors or public speculation about any of the above factors.

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The terms of this offering were determined arbitrarily. The terms of this offering were determined arbitrarily by us. The offering price for the Offered Shares does not necessarily bear any relationship to our company's assets, book value, earnings or other established criteria of valuation. Accordingly, the offering price of the Offered Shares should not be considered as an indication of any intrinsic value of such securities. (See “Dilution”).

Future sales of our common stock, or the perception in the public markets that these sales may occur, could reduce the market price of our common stock. Our sole officer and a Director holds shares of our restricted common stock, but is currently able to sell his shares in the market. In general, our officers and directors and major shareholders, as affiliates, under Rule 144 may not sell more than one percent of the total issued and outstanding shares in any 90-day period, and must resell the shares in an unsolicited brokerage transaction at the market price. The availability for sale of substantial amounts of our common stock under Rule 144 or otherwise could reduce prevailing market prices for our common stock.

As of the date of this Offering Circular, there is a total of approximately 12,000,000 shares of our common stock underlying the currently convertible portions of convertible debt instruments and pursuant to agreements. All such shares constitute an overhang on the market for our common stock and, if and when issued, will be issued without transfer restrictions, pursuant to certain exemptions from registration, and could reduce prevailing market prices for our common stock. Also, in the future, we may also issue securities in connection with our obtaining needed capital or an acquisition transaction. The amount of shares of our common stock issued in connection with any such transaction could constitute a material portion of our then-outstanding shares of common stock.

You will suffer dilution in the net tangible book value of the Offered Shares you purchase in this offering. If you acquire any Offered Shares, you will suffer immediate dilution, due to the lower book value per share of our common stock compared to the purchase price of the Offered Shares in this offering. (See “Dilution”).

As an issuer of penny stock, the protection provided by the federal securities laws relating to forward looking statements does not apply to us. Although federal securities laws provide a safe harbor for forward-looking statements made by a public company that files reports under the federal securities laws, this safe harbor is not available to issuers of penny stocks. As a result, we will not have the benefit of this safe harbor protection in the event of any legal action based upon a claim that the material provided by us contained a material misstatement of fact or was misleading in any material respect because of our failure to include any statements necessary to make the statements not misleading. Such an action could hurt our financial condition.

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DILUTION

Dilution in net tangible book value per share to purchasers of our common stock in this offering represents the difference between the amount per share paid by purchasers of the Offered Shares in this offering and the net tangible book value per share immediately after completion of this offering. In this offering, dilution is attributable primarily to our negative net tangible book value per share.

If you purchase Offered Shares in this offering, your investment will be diluted to the extent of the difference between your purchase price per Offered Share and the net tangible book value of our common stock after this offering. Our pro forma net tangible book value as of December 31, 2023, was $(1,659,776) (unaudited), or $(0.009) (unaudited) per share. Net tangible book value per share is equal to total assets minus the sum of total liabilities and intangible assets divided by the total number of shares outstanding.

The tables below illustrate the dilution to purchasers of Offered Shares in this offering, on a pro forma basis, assuming 100%, 75%, 50% and 25% of the Offered Shares are sold at an offering price of $0.003, which represents the midpoint of the offering price range stated herein.

Assuming the Sale of 100% of the Offered Shares
Assumed offering price per share	$ 0.003
Net tangible book value per share as of December 31, 2023 (unaudited)	$ (0.009)
Increase in net tangible book value per share after giving effect to this offering	$ 0.009
Pro forma net tangible book value per share as of December 31, 2023 (unaudited)	$ (0.000)
Dilution in net tangible book value per share to purchasers of Offered Shares in this offering	$ 0.003

Assuming the Sale of 75% of the Offered Shares
Assumed offering price per share	$ 0.003
Net tangible book value per share as of December 31, 2023 (unaudited)	$ (0.009)
Increase in net tangible book value per share after giving effect to this offering	$ 0.008
Pro forma net tangible book value per share as of December 31, 2023 (unaudited)	$ (0.001)
Dilution in net tangible book value per share to purchasers of Offered Shares in this offering	$ 0.004

Assuming the Sale of 50% of the Offered Shares
Assumed offering price per share	$ 0.003
Net tangible book value per share as of December 31, 2023 (unaudited)	$ (0.009)
Increase in net tangible book value per share after giving effect to this offering	$ 0.007
Pro forma net tangible book value per share as of December 31, 2023 (unaudited)	$ (0.002)
Dilution in net tangible book value per share to purchasers of Offered Shares in this offering	$ 0.005

Assuming the Sale of 25% of the Offered Shares
Assumed offering price per share	$ 0.003
Net tangible book value per share as of December 31, 2023 (unaudited)	$ (0.009)
Increase in net tangible book value per share after giving effect to this offering	$ 0.005
Pro forma net tangible book value per share as of December 31, 2023 (unaudited)	$ (0.004)
Dilution in net tangible book value per share to purchasers of Offered Shares in this offering	$ 0.007

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USE OF PROCEEDS

The table below sets forth the proceeds we would derive from the sale of all of the Offered Shares, assuming the sale of 25%, 50%, 75% and 100% of the Offered Shares, assuming the payment of no sales commissions or finder’s fees and before the payment of expenses associated with this offering of approximately $7,500, and assuming an offering price of $0.003, which represents the midpoint of the offering price range stated herein. There is, of course, no guaranty that we will be successful in selling any of the Offered Shares.

	Use of Proceeds for Assumed Percentage of Remaining Shares Sold in This Offering
	25%		50%		75%		100%
Inventory	$	75,000	$	150,000	$	225,000	$	500,000
Sales and Marketing Expense		75,000		150,000		225,000		500,000
Salary Expense		75,000		150,000		225,000		500,000
General and Administrative Expense		75,000		150,000		225,000		500,000
Working Capital		75,000		150,000		225,000		500,000
TOTAL	$	375,000	$	750,000	$	1,125,000	$	1,500,000

We reserve the right to change the foregoing use of proceeds, should our management believe it to be in the best interest of our company. The allocations of the proceeds of this offering presented above constitute the current estimates of our management and are based on our current plans, assumptions made with respect to the Maison Luxe Business, general economic conditions and our future revenue and expenditure estimates.

Investors are cautioned that expenditures may vary substantially from the estimates presented above. Investors must rely on the judgment of our management, who will have broad discretion regarding the application of the proceeds of this offering. The amounts and timing of our actual expenditures will depend upon numerous factors, including market conditions, cash generated by our operations (if any), business developments and the rate of our growth. We may find it necessary or advisable to use portions of the proceeds of this offering for other purposes.

In the event we do not obtain the entire offering amount hereunder, we may attempt to obtain additional funds through private offerings of our securities or by borrowing funds. Currently, we do not have any committed sources of financing.

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PLAN OF DISTRIBUTION

In General

Our company is offering a maximum of 500,000,000 Offered Shares on a best-efforts basis, at a fixed price of $[0.001-0.005] per Offered Share; any funds derived from this offering will be immediately available to us for our use. There will be no refunds. This offering will terminate at the earliest of (a) the date on which the maximum offering has been sold, (b) the date which is one year from this offering being qualified by the SEC or (c) the date on which this offering is earlier terminated by us, in our sole discretion.

There is no minimum number of Offered Shares that we are required to sell in this offering. All funds derived by us from this offering will be immediately available for use by us, in accordance with the uses set forth in the Use of Proceeds section of this Offering Circular. No funds will be placed in an escrow account during the offering period and no funds will be returned, once an investor's subscription agreement has been accepted by us.

We intend to sell the Offered Shares in this offering through the efforts of our Chief Executive Officer, Anil Idnani. Mr. Idnani will not receive any compensation for offering or selling the Offered Shares. We believe that Mr. Idnani is exempt from registration as a broker-dealers under the provisions of Rule 3a4-1 promulgated under the Securities Exchange Act of 1934 (the Exchange Act). In particular, Mr. Idnani:

· is not subject to a statutory disqualification, as that term is defined in Section 3(a)(39) of the Securities Act; and

· is not to be compensated in connection with his participation by the payment of commissions or other remuneration based either directly or indirectly on transactions in securities; and

· is not an associated person of a broker or dealer; and

· meets the conditions of the following:

· primarily performs, and will perform at the end of this offering, substantial duties for us or on our behalf otherwise than in connection with transactions in securities; and

· was not a broker or dealer, or an associated person of a broker or dealer, within the preceding 12 months; and

· did not participate in selling an offering of securities for any issuer more than once every 12 months other than in reliance on paragraphs (a)(4)(i) or (iii) of Rule 3a4-1 under the Exchange Act.

As of the date of this Offering Circular, we have not entered into any agreements with selling agents for the sale of the Offered Shares. However, we reserve the right to engage FINRA-member broker-dealers. In the event we engage FINRA-member broker-dealers, we expect to pay sales commissions of up to 8.0% of the gross offering proceeds from their sales of the Offered Shares. In connection with our appointment of a selling broker-dealer, we intend to enter into a standard selling agent agreement with the broker-dealer pursuant to which the broker-dealer would act as our non-exclusive sales agent in consideration of our payment of commissions of up to 8.0% on the sale of Offered Shares effected by the broker-dealer.

Procedures for Subscribing

If you are interested in subscribing for Offered Shares in this offering, please submit a request for information by e-mail to Mr. Idnani at: anil@maisonluxeny.com; all relevant information will be delivered to you by return e-mail.

Thereafter, should you decide to subscribe for Offered Shares, you are required to follow the procedures described therein, which are:

· Electronically execute and deliver to us a subscription agreement via e-mail to: anil@maisonluxeny.com; and

· Deliver funds directly by check or by wire or electronic funds transfer via ACH to our specified bank account.

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Right to Reject Subscriptions. After we receive your complete, executed subscription agreement and the funds required under the subscription agreement have been transferred to us, we have the right to review and accept or reject your subscription in whole or in part, for any reason or for no reason. We will return all monies from rejected subscriptions immediately to you, without interest or deduction.

Acceptance of Subscriptions. Upon our acceptance of a subscription agreement, we will countersign the subscription agreement and issue the Offered Shares subscribed. Once you submit the subscription agreement and it is accepted, you may not revoke or change your subscription or request your subscription funds. All accepted subscription agreements are irrevocable.

This Offering Circular will be furnished to prospective investors upon their request via electronic PDF format and will be available for viewing and download 24 hours per day, 7 days per week on our website at www.maisonluxeny.com, as well as on the SEC's website, www.sec.gov.

An investor will become a shareholder of our company and the Offered Shares will be issued, as of the date of settlement. Settlement will not occur until an investor's funds have cleared and we accept the investor as a shareholder.

By executing the subscription agreement and paying the total purchase price for the Offered Shares subscribed, each investor agrees to accept the terms of the subscription agreement and attests that the investor meets certain minimum financial standards. (See State Qualification and Investor Suitability Standards below).

An approved trustee must process and forward to us subscriptions made through IRAs, Keogh plans and 401(k) plans. In the case of investments through IRAs, Keogh plans and 401(k) plans, we will send the confirmation and notice of our acceptance to the trustee.

Minimum Purchase Requirements

You must initially purchase at least $5,000.00 of the Offered Shares in this offering. If you have satisfied the minimum purchase requirement, any additional purchase must be in an amount of at least $1,000.

State Law Exemption and Offerings to Qualified Purchasers

State Law Exemption. This Offering Circular does not constitute an offer to sell or the solicitation of an offer to purchase any Offered Shares in any jurisdiction in which, or to any person to whom, it would be unlawful to do so. An investment in the Offered Shares involves substantial risks and possible loss by investors of their entire investments. (See “Risk Factors”).

The Offered Shares have not been qualified under the securities laws of any state or jurisdiction. Currently, we plan to sell the Offered Shares in Colorado, Connecticut, Delaware, Georgia, New York and Puerto Rico. However, we may, at a later date, decide to sell Offered Shares in other states. In the case of each state in which we sell the Offered Shares, we will qualify the Offered Shares for sale with the applicable state securities regulatory body or we will sell the Offered Shares pursuant to an exemption from registration found in the applicable state's securities, or Blue Sky, law.

Certain of our offerees may be broker-dealers registered with the SEC under the Exchange Act, who may be interested in reselling the Offered Shares to others. Any such broker-dealer will be required to comply with the rules and regulations of the SEC and FINRA relating to underwriters.

Investor Suitability Standards. The Offered Shares may only be purchased by investors residing in a state in which this Offering Circular is duly qualified who have either (a) a minimum annual gross income of $70,000 and a minimum net worth of $70,000, exclusive of automobile, home and home furnishings, or (b) a minimum net worth of $250,000, exclusive of automobile, home and home furnishings.

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Issuance of Offered Shares

Upon settlement, that is, at such time as an investor’s funds have cleared and we have accepted an investor’s subscription agreement, we will either issue such investor’s purchased Offered Shares in book-entry form or issue a certificate or certificates representing such investor’s purchased Offered Shares.

Transferability of the Offered Shares

The Offered Shares will be generally freely transferable, subject to any restrictions imposed by applicable securities laws or regulations.

Advertising, Sales and Other Promotional Materials

In addition to this Offering Circular, subject to limitations imposed by applicable securities laws, we expect to use additional advertising, sales and other promotional materials in connection with this offering. These materials may include information relating to this offering, articles and publications concerning industries relevant to our business operations or public advertisements and audio-visual materials, in each case only as authorized by us. In addition, the sales material may contain certain quotes from various publications without obtaining the consent of the author or the publication for use of the quoted material in the sales material. Although these materials will not contain information in conflict with the information provided by this Offering Circular and will be prepared with a view to presenting a balanced discussion of risk and reward with respect to the Offered Shares, these materials will not give a complete understanding of our company, this offering or the Offered Shares and are not to be considered part of this Offering Circular. This offering is made only by means of this Offering Circular and prospective investors must read and rely on the information provided in this Offering Circular in connection with their decision to invest in the Offered Shares.

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DESCRIPTION OF SECURITIES

General

Our authorized capital stock consists of 1,700,000,000 shares of common stock, $.00001 par value per share, and 5,000,000 shares of Series A Super Voting Preferred Stock, $.00001 par value per share. As of the date of this Offering Circular, there were 248,586,409 shares of our common stock issued and outstanding, held by 66 holders of record; and 2,000,000 shares of Series A Super Voting Preferred Stock issued and outstanding.

Common Stock

General. The holders of our common stock currently have (a) equal ratable rights to dividends from funds legally available therefore, when, as and if declared by our Board of Directors; (b) are entitled to share ratably in all of our assets available for distribution to holders of common stock upon liquidation, dissolution or winding up of the affairs of our company; (c) do not have preemptive, subscriptive or conversion rights and there are no redemption or sinking fund provisions or rights applicable thereto; and (d) are entitled to one non-cumulative vote per share on all matters on which shareholders may vote. Our Bylaws provide that, at all meetings of the shareholders for the election of directors, a plurality of the votes cast shall be sufficient to elect. On all other matters, except as otherwise required by Nevada law or our Articles of Incorporation, as amended, a majority of the votes cast at a meeting of the shareholders shall be necessary to authorize any corporate action to be taken by vote of the shareholders.

Non-cumulative Voting. Holders of shares of our common stock do not have cumulative voting rights, which means that the holders of more than 50% of the outstanding shares, voting for the election of directors, can elect all of the directors to be elected, if they so choose, and, in such event, the holders of the remaining shares will not be able to elect any of our directors. As of the date of this Offering Circular, our sole officer and a Director, Anil Idnani, owns a total of 53,045,699 shares, or approximately 43.78%, of our outstanding common stock.

In addition, Mr. Idnani owns all of the issued and outstanding shares of Series A Super Voting Preferred Stock and thereby controls all corporate matters relating to our company. (See “Security Ownership of Certain Beneficial Owners and Management” and “Certain Transactions—Change in Control Transactions”).

Pre-emptive Rights. As of the date of this Offering Circular, no holder of any shares of our common stock or Series A Super Voting Preferred Stock has pre-emptive or preferential rights to acquire or subscribe for any unissued shares of any class of our capital stock not disclosed herein.

Dividend Policy. We have never declared or paid any dividends on our common stock. We currently intend to retain future earnings, if any, to finance the expansion of our business. As a result, we do not anticipate paying any cash dividends in the foreseeable future.

Shareholder Meetings. Our bylaws provide that special meetings of shareholders may be called only by our Board of Directors, the chairman of the board, or our president, or as otherwise provided under Nevada law.

Series A Super Voting Preferred Stock

Voting. Holders of the Series A Super Voting Preferred Stock (the Series A Preferred Stock) have 500 times that number of votes on all matters submitted to the shareholders that each shareholder of our common stock is entitled to vote at each meeting of shareholders with respect to all matters presented to the shareholders for their action or consideration. Holders of the Series A Preferred Stock shall vote together with the holders of our common stock as a single class.

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Our Chief Executive Officer and a Director, Anil Idnani owns all of the issued and outstanding shares of Series A Preferred Stock and thereby controls all corporate matters of our company. (See “Security Ownership of Certain Beneficial Owners and Management” and “Certain Transactions—Change in Control Transactions”).

Dividends. Holders of Series A Preferred Stock shall not be entitled to receive dividends paid on our common stock. Dividends paid to holders of the Series A Preferred Stock are at the discretion of our Board of Directors.

Liquidation Preference. Upon the liquidation, dissolution and winding up of our company, whether voluntary or involuntary, holders of the Series A Preferred Stock are not entitled to receive any of our assets.

No Conversion. The shares of Series A Preferred Stock are not convertible into shares of our common stock.

Convertible Promissory Notes

As of December 31, 2023, we had outstanding convertible promissory notes. The table below sets forth information with respect to such convertible promissory notes.

Date of Note Issuance	Principal Amount at Issuance	Current Balance	Current Accrued Interest	Maturity Date	Conversion Terms	Name of Noteholder and Name of Person with Investment Control
2/24/2017	$3,400	$19,641	$1,392	2/24/2018	60% of market price during the valuation period up to 9.9% of outstanding number of shares on date of conversion	Schooner Equities, LLC (Kenneth Brand)
1/8/2021	$150,000	$116,545	$41,045	1/8/2022	50% of market price during the valuation period up to 9.9% of outstanding number of shares on date of conversion	A2G, LLC (Alexander Benz)
5/4/2021	$200,000	$208,640	$-0-	5/4/2022	50% of market price during the valuation period up to 9.9% of outstanding number of shares on date of conversion	A2G, LLC (Alexander Benz)
1/3/2022*	$300,000	$232,000	$150,000 OID	1/3/2023	$.01, up to 4.99% of outstanding number of shares on date of conversion	Cimarron Capital, Inc. (Peter Aiello)
1/3/2022*	$200,000	$192,000	$100,000 OID	1/3/2023	$.01, up to 4.99% of outstanding number of shares on date of conversion	Christine Arenella
10/4/2022	$25,000	$18,500	-0-	10/12/2023	50% of market price during the valuation period up to 9.9% of outstanding number of shares on date of conversion.	A2G, LLC (Alexander Benz)

* Subsequent to December 31, 2023, in March 2024, this note was extinguished pursuant to a settlement agreement (the “Settlement Agreement”) between our company, as the borrower, and Cimarron Capital, Inc. and Christine Arenella (collectively, the “Lenders”). Under the Settlement Agreement, we are required to make monthly payments of $10,000 to the Lenders through March 2025 and, then, for the following 12 months, monthly payments of $12,000 to the Lenders, for total payments of $264,000. See “Financial Condition, Liquidity and Capital Resources” under “Management’s Discussion and Analysis of Financial Condition and Results of Operations” for a more complete description of the Settlement Agreement.

Transfer Agent

Pacific Stock Transfer Company is the transfer agent for our common stock. Pacific Stock Transfer’s address is 6725 Via Austi Parkway, Suite 300, Las Vegas, Nevada 89119; its telephone number is 800-785-7782; its website is www.pacificstocktransfer.com. No information found on Pacific Stock Transfer’s website is part of this Offering Circular.

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BUSINESS

Corporate Information

Our corporate office is located at 1 Bridge Plaza North, 2nd Floor, Fort Lee, New Jersey 07024; our telephone number is 551-486-3980; and our website is located at: www.maisonluxeny.com. No information found on our company’s website is part of this Offering Circular.

History

Our company was incorporated in 2002 in the State of Nevada, under the name MK Automotive, Inc. Our corporate name changed to Clikia Corp., in July 2017. From 2002 through 2015, our company was engaged in the retail and commercial automotive diagnostic, maintenance and repair services businesses, and, from December 2015 through January 2017, we pursued the commercial exploitation of Squuak.com, a social media and content sharing tool and platform. From January 2017 through April 2019, we operated an over-the-top (OTT) video streaming subscription service. From April 2019 through May 2020, we pursued a plan of business that called for our company to establish a private jet charter operation, an aircraft maintenance business, an aircraft sales and brokerage operation and an online aircraft parts store. Ultimately, these business efforts were unsuccessful, for differing reasons.

In April 2020, our company experienced a change in control, pursuant to which Mr. Anil Idnani became our controlling shareholder and sole officer and director. Following such change-in-control transaction, in May 2020, we acquired all of the assets, including the going business (collectively, the “Maison Luxe Business”), of Maison Luxe, LLC, a Delaware limited liability. Through our wholly-owned subsidiary, Maison Luxe, Inc., we own and operate the Maison Luxe Business.

In April 2021, our corporate name changed to “Maison Luxe, Inc.” and our trading symbol changed to “MASN.”

The Maison Luxe Business

Our company’s sole officer and a Director, Mr. Anil Idnani, founded the Maison Luxe Business with the vision of offering highly desired luxury retail consumer items that are responsibly-sourced and affordable to the end customer. Because of the dynamics and structure within the luxury retail industry, customers who desire luxury items are unable to avail themselves of such items, due to the unreliable nature of sellers and exorbitant prices. It is this void in the marketplace that Mr. Idnani identified as a business opportunity and established the Maison Luxe Business to provide customers with the experience of purchasing luxury items as a standard.

Mr. Idnani’s vision for Maison Luxe comes from his vast background in the luxury trade through his involvement in his family-owned and operated travel retail businesses, which were established over 30 years ago. As part of his responsibilities, Mr. Idnani developed an expertise in fine timepieces and jewelry, developing relationships with store fronts in duty-free ports in areas, such as Alaska and the U.S. Virgin Islands. In order to stay current with the brands and consumer needs, Mr. Idnani will continue to attend trade shows, both abroad and domestic, to develop additional knowledge and industry relationships with many of the most prestigious luxury brands available.

The business known as “Maison Luxe” was founded in January 2020, with the vision of becoming an industry leader in luxury retail. Maison Luxe focuses its efforts primarily within the fine time pieces and jewelry segments both on a wholesale and B2C (business-to-consumer) basis.

The Maison Luxe Business currently exploits three primary sales channels through which it sells its luxury retail items: (1) private client direct sales; (2) sales to wholesalers; and (3) sales to retail stores. Future sales efforts will remain reliant upon such sales channels, with an expanding presence in available social media sales channels and a more robust e-commerce sales channel through the Maison Luxe website.

Maison Luxe has been able to achieve relatively high volume and transactional sales due, in large measure, to its relationships with vendors, private clients and wholesalers. In addition, Maison Luxe has established an e-commerce platform through its website.

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Maison Luxe only sources its items from reputable vendors that are well known to Mr. Idnani. Mr. Idnani chooses to stock items that are only in high demand and valuable with potential market appreciation. Maison Luxe aims to provide a quality experience to its customers, by always keeping inventory up to date and with a well-curated, post-sale process. Through its high-quality customer service efforts, customers are able address questions or concerns with purchased products or to inquire of product availability. Maison Luxe is not sponsored by, associated with or affiliated with any of its advertised brands or their subsidiaries.

Investment in Impossible Diamond, Inc.

During the first half of 2021, we invested a total of $200,000 in Impossible Diamond, Inc. (“Impossible Diamond”), a New York City based start-up firm with a patented process (U.S. Patent No. 11,371,162–System and Method for Generating Synthetic Diamonds via Atmospheric Carbon Capture and related U.S. Patent Nos. 11,585,011, 11,585,012, 11,713,250 and 11,760,643) to transform air pollution into synthetic diamonds.

Impossible Diamond describes its patented process as follows:

1.	Step 1: A thermochemical process is used to capture CO2, which is then purified and pumped into high-pressure cylinders for storage.
2.	Step 2: Captured CO2 is combined with green hydrogen to produce high-purity Atmospheric Methane™.
3.	Step 3: Atmospheric Methane™ is pumped into specialized CVD growing chambers, where the diamond start to take shape, one ambitious atom at a time.
4.	Step 4: Once the diamond material has been grown, it is rough cut into small cubes. Advanced software maps the material and produces a cutting plan. From there, the stones are cut and polished using traditional methods.

Based on recent sales of equity securities by Impossible Diamond, we believe our investment in Impossible Diamond to be worth approximately between $1 million and $1.1 million. However, there is no assurance that we would realize such value were we to attempt to sell our equity investment. Currently, it is management’s intention to hold our investment in Impossible Diamond.

Intellectual Property

We regard our trademarks, service marks and business know-how as having significant value and as being an important factor in the marketing of our luxury retail products. Our policy is to establish, enforce and protect our intellectual property rights using the intellectual property laws.

Facilities

Our sole officer and director provides our company with the office space required for our current operations at no charge. Our business office is located at 1 Bridge Plaza, 2nd Floor, Fort Lee, New Jersey. We do not own any real property.

Employees

We currently have three employees, including our Chief Executive Officer, Anil Idnani, who oversees our business development, corporate administration and business operations. Mr. Idnani also oversees record keeping and financial reporting functions. We intend to hire a small number of employees, at such times as business conditions warrant. We have used, and, in the future, expect to use, the services of certain outside consultants and advisors as needed, on a consulting basis.

Website

Our company’s corporate website can be found at www.maisonluxeny.com. We make available free of charge at this website all of our reports filed with OTCMarkets.com, including our annual reports, quarterly reports and other informational reports. These reports are made available on our website as soon as reasonably practicable after their filing with OCTMarkets.com. No information found on our company’s website is part of this Offering Circular.

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MANAGEMENT'S DISCUSSION AND ANALYSIS OF

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Basis of Presentation

In May 2020, we acquired the Maison Luxe Business, which business has become the sole business of our company. This section presents information, and narrative descriptions thereof, concerning the operating results of (a) our company for the periods and as of the dates indicated, (b) Maison Luxe LLC for the period and as of the date indicated and, (c) where appropriate, pro forma financial information, which assumes our company’s acquisition of the Maison Luxe Business had occurred on certain prior dates, as indicated.

Cautionary Statement

The following discussion and analysis should be read in conjunction with our unaudited financial statements and related notes, beginning on page F-1 of this Offering Circular.

Our actual results may differ materially from those anticipated in the following discussion, as a result of a variety of risks and uncertainties, including those described under Cautionary Statement Regarding Forward-Looking Statements and Risk Factors. We assume no obligation to update any of the forward-looking statements included herein.

Principal Factors Affecting Our Financial Performance

Our future operating results will be primarily affected by the following factors:

· obtain access to inventory on acceptable terms;

· achieve market acceptance of the Maison Luxe Business;

· establish long-term customer relationships.

We expect to incur operating losses through at least the first quarter of calendar year 2025. Further, because of our lack of capital and the current lack of brand name awareness of the Maison Luxe Business, we cannot predict the levels of our future revenues.

Results of Operations

For the Nine Months Ended December 31, 2023 (“Interim 2024”) and 2022 (“Interim 2023”). For Interim 2024, we generated $6,274,232 (unaudited) in sales revenues, cost of sales of $6,320,886 (unaudited) and a gross loss of $46,654 (unaudited). We incurred $705,161 (unaudited) in general and administrative expenses, resulting in a loss from operations of $751,815 (unaudited). We had other income of $2,015,941 (unaudited), which was comprised of $2,823,391 (unaudited) in gain on debt extinguishment, which was offset by $12,500 in amortization of debt discount, $686,834 (unaudited) in changes in fair value of derivative liabilities and $108,116 (unaudited) in interest expense, resulting in net profit of $1,264,126 (unaudited).

For Interim 2023, we generated $7,533,838 (unaudited) in sales revenues, cost of sales of $8,554,159 (unaudited) and a gross loss of $1,020,321 (unaudited). We incurred $5,290,750 (unaudited) in general and administrative expenses, resulting in a loss from operations of $6,311,071 (unaudited). We had other expense of $868,196 (unaudited), which was comprised of $19,000 (unaudited) in derivative expense, $210,417 in amortization of debt discount, $431,329 (unaudited) in changes in fair value of derivative liabilities and $207,450 (unaudited) in interest expense, resulting in a net loss of $7,179,267 (unaudited).

The reduced revenues during Interim 2024 are primarily attributable to a softer U.S. economy. However, during Interim 2024, we were able to significantly reduce our gross loss, due to our having been able to garner relatively higher retail prices for our goods, as compared to Interim 2023. Also, during Interim 2024, we significantly reduced our general and administrative expenses, in light of our reduced levels of available capital. Further, were it not for $2,823,391 (unaudited) in gain on debt extinguishment during Interim 2024, we would have reported a net loss of $1,559,265 (unaudited).

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For the Years Ended March 31, 2023 (“Fiscal 2023”) and 2022 (“Fiscal 2022”). For Fiscal 2023, we generated $11,870,138 (unaudited) in sales revenues, cost of sales of $12,609,525 (unaudited) and a gross loss of $739,387 (unaudited). We incurred $5,514,031 (unaudited) in general and administrative expenses and a total of $407,843 in other expenses, which were comprised of $216,667 (unaudited) in amortization of debt discount, $19,000 (unaudited) in derivative expense, $278,373 (unaudited) in interest expense, which were offset in part by a $87,966 (unaudited) in change in fair value of derivative liabilities and $18,231 (unaudited) in interest income, resulting in a net loss of $6,661,261 (unaudited).

For Fiscal 2022, we generated $17,635,898 (unaudited) in sales revenues, cost of sales of $17,606,114 (unaudited) and a gross profit of $29,784 (unaudited). We incurred $1,542,562 (unaudited) in general and administrative expenses and a total of $787,996 in other expenses, which were comprised of $377,916 (unaudited) in amortization of debt discount, $171,450 (unaudited) in derivative expense, $299,657 (unaudited) in interest expense which were offset in part by a $61,027 (unaudited) change in fair value of derivative liabilities, resulting in a net loss of $2,300,774 (unaudited).

Plan of Operation

Our company’s sole officer, Mr. Anil Idnani, founded the Maison Luxe Business with the vision of offering highly desired luxury retail consumer items that are responsibly-sourced and affordable to the end customer. Because of the dynamics and structure within the luxury retail industry, customers who desire luxury items are unable to avail themselves of such items, due to the unreliable nature of sellers and exorbitant prices. It is this void in the marketplace that Mr. Idnani identified as a business opportunity and established the Maison Luxe Business to provide customers with the experience of purchasing luxury items as a standard.

Mr. Idnani’s vision for the Maison Luxe Business comes from his vast background in the luxury trade through his involvement in his family-owned and operated travel retail businesses, which were established over 30 years ago. As part of his responsibilities, Mr. Idnani developed an expertise in fine timepieces and jewelry, developing relationships with store fronts in duty-free ports in areas, such as Alaska and the U.S. Virgin Islands. In order to stay current with the brands and consumer needs, Mr. Idnani will continue to attend trade shows, both abroad and domestic, to develop additional knowledge and industry relationships with many of the most prestigious luxury brands available.

The business known as “Maison Luxe” was founded in January 2020, with the vision of becoming an industry leader in luxury retail. Maison Luxe focuses its efforts primarily within the fine time pieces and jewelry segments both on a wholesale and B2C (business-to-consumer) basis.

The Maison Luxe Business currently exploits three primary sales channels through which it sells its luxury retail items: (1) private client direct sales; (2) sales to wholesalers; and (3) sales to retail stores. Future sales efforts will remain reliant upon such sales channels, with an expanding presence in available social media sales channels and a more robust e-commerce sales channel through the Maison Luxe website.

The Maison Luxe Business only sources its items from reputable vendors that are well known to Mr. Idnani. Mr. Idnani chooses to stock items that are only in high demand and valuable with potential market appreciation. The Maison Luxe Business aims to provide a quality experience to its customers, by always keeping inventory up to date and with a well-curated, post-sale process. Through its high-quality customer service efforts, customers are able address questions or concerns with purchased products or to inquire of product availability. The Maison Luxe Business is not sponsored by, associated with or affiliated with any of its advertised brands or their subsidiaries.

Financial Condition, Liquidity and Capital Resources

December 31, 2023. At December 31, 2023, we had $51,973 (unaudited) in cash and a working capital deficit of $1,859,776 (unaudited), compared to March 31, 2023, when we had $122,639 (unaudited) in cash and a working capital deficit of $3,428,623 (unaudited).

The significant reduction in our working capital deficit is primarily attributable to the gain on debt extinguishment forgiveness of debt, resulting from one of our lenders, GPL Ventures, LLC (“GPL”), having surrendered all outstanding debt owed by our company, pursuant to a final court order in a civil lawsuit brought by the SEC against GPL.

We currently possess adequate capital with which to conduct our current level of operations for at least the next 12 months. However, we will be required to obtain additional capital, including in this offering, to further expand the Maison Luxe Business. There is no assurance that we will be able to obtain additional capital.

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Settlement Agreement. In March 2024, we entered into a settlement agreement (the Settlement Agreement) with Cimarron Capital, Inc. and Christine Arenella (collectively, the Lenders) that extinguished a total of $584,000 of existing indebtedness. Under the Settlement Agreement, we are required to make monthly payments of $10,000 to the Lenders through March 2025 and, then, for the following 12 months, monthly payments of $12,000 to the Lenders, for total payments of $264,000. On the one-year anniversary of the Settlement Agreement, we have the right to make a single payment of $120,000 to the Lenders, in lieu of the 12 monthly payments to the Lenders. We are current in our obligations under the Settlement Agreement.

March 31,2023. March 31, 2023, we had $122,639 (unaudited) in cash and a working capital deficit of $3,428,623 (unaudited), compared to March 31, 2022, when we had $402,596 (unaudited) in cash and a working capital deficit of $1,262,427 (unaudited).

During the year ended March 31, 2022, in addition to funds provided by our operations, we obtained a total of $1,700,000 in loans from third parties. All such funds were used to purchase inventory and for operating expenses. (See “Convertible Promissory Notes” below).

Convertible Promissory Notes

As of December 31, 2023, we had outstanding convertible promissory notes. The table below sets forth information with respect to such convertible promissory notes.

Date of Note Issuance	Principal Amount at Issuance	Current Balance	Current Accrued Interest	Maturity Date	Conversion Terms	Name of Noteholder and Name of Person with Investment Control
2/24/2017	$3,400	$19,641	$1,392	2/24/2018	60% of market price during the valuation period up to 9.9% of outstanding number of shares on date of conversion	Schooner Equities, LLC (Kenneth Brand)
1/8/2021	$150,000	$116,545	$41,045	1/8/2022	50% of market price during the valuation period up to 9.9% of outstanding number of shares on date of conversion	A2G, LLC (Alexander Benz)
5/4/2021	$200,000	$208,640	$-0-	5/4/2022	50% of market price during the valuation period up to 9.9% of outstanding number of shares on date of conversion	A2G, LLC (Alexander Benz)
1/3/2022*	$300,000	$232,000	$150,000 OID	1/3/2023	$.01, up to 4.99% of outstanding number of shares on date of conversion	Cimarron Capital, Inc. (Peter Aiello)
1/3/2022*	$200,000	$192,000	$100,000 OID	1/3/2023	$.01, up to 4.99% of outstanding number of shares on date of conversion	Christine Arenella
10/4/2022	$25,000	$18,500	-0-	10/12/2023	50% of market price during the valuation period up to 9.9% of outstanding number of shares on date of conversion.	A2G, LLC (Alexander Benz)

* Subsequent to December 31, 2023, in March 2024, this note was extinguished pursuant to a settlement agreement (the Settlement Agreement) between our company, as the borrower, and Cimarron Capital, Inc. and Christine Arenella (collectively, the Lenders). Under the Settlement Agreement, we are required to make monthly payments of $10,000 to the Lenders through March 2025 and, then, for the following 12 months, monthly payments of $12,000 to the Lenders, for total payments of $264,000. We are current in our obligations under the Settlement Agreement. See “Settlement Agreement” above for a more complete description of the Settlement Agreement.

Contractual Obligations

To date, we have not entered into any significant long-term obligations that require us to make monthly cash payments.

Capital Expenditures

We made no capital expenditures during Interim 2024 and Fiscal 2023, and, without the proceeds from this offering or from another outside source, no such expenditures are expected to be made during all of Fiscal 2025.

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DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS

Directors and Executive Officers

The following table sets forth certain information concerning our company’s executive management.

Name	Age	Position(s)
Anil Idnani	30	Chief Executive Officer, Secretary/Treasurer and Director
Raj Idnani	27	Chief Operations Officer
John Cormier	55	Director

Our company’s Board of Directors appoints our executive officers. Our directors serve until the earlier occurrence of the election of their respective successors at the next meeting of shareholders, death, resignation or removal by the Board of Directors. Officers serve at the discretion of our Board of Directors. Anil Idnani and Raj Idnani are brothers. There exist no other family relationships between the listed officers and directors. Certain information regarding the backgrounds of each of our officers and directors is set forth below.

Anil Idnani became our Chief Executive Officer and a Director on April 28, 2020. Mr. Idnani founded the Maison Luxe Business in January 2020. Since December 2017, Mr. Idnani has been CEO of GD Entertainment & Technology, Inc., a publicly-traded company (symbol: GDET) that develops cryptocurrency mining facilities and engages in the sale of CBD products. From February 2016 through April 2017, Mr. Idnani was business development manager for Vicom Computer Services, a New York, New York-based technology consulting firm, and, during 2015 and 2016, he was a digital sales executive for YP, a Manhattan-based advertising company. Mr. Idnani is a licensed real estate broker in the State of New York and has been associated with RE/MAX Midtown since 2014.

Raj Idnani became our Chief Operations Officer in May 2022. Mr. Idnani holds degrees in Business Administration and Apparel Merchandising from the University of Indiana (Bloomington). He is also a Graduate of the Gemological Institute of America. After graduating from Indiana University, Mr. Idnani held management positions for Jimmy Choo (Hong Kong) and Bottega Veneta (New York City), before joining our company. Mr. Idnani is the Founder of Kicks on Demand, a New York City-based clothing company focused on footwear products.

John Cormier became a Director of our company in November 2020. Mr. Cormier is the current CEO of WatchFacts (WatchFacts.com), a company based in Miami, FL, that verifies and scores the authenticity of luxury watches, among other related services, with notable clients, including Amazon.com, eBay, Walmart and Signet. WatchFacts is best credited for launching Amazon’s Certified Pre-Owned Watch program (now known as ‘Amazon Renewed’) in the USA, Canada and Europe, as well as eBay’s Authenticate program featured in the USA, Japan and Europe. As WatchFacts founder and CEO, Mr. Cormier has a longstanding passion for quality timepieces. John had an early formative experience involving his purchase of what turned out to be an inauthentic Rolex. That experience set him on a mission to prevent others from falling into the same trap when contemplating the purchase of a previously owned luxury watch. WatchFacts is the result.

Conflicts of Interest

At the present time, we do not foresee any direct conflict between our sole officer and director, his other business interests and his involvement in our company.

Corporate Governance

We do not have a separate Compensation Committee, Audit Committee or Nominating Committee. These functions are conducted by our Board of Directors acting as a whole.

During the year ended March 31, 2023, our Board of Directors did not hold a meeting, but took all necessary actions by unanimous written consent in lieu of a meeting on three occasions.

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Independence of Board of Directors

Our sole director is not independent, within the meaning of definitions established by the SEC or any self-regulatory organization. We are not currently subject to any law, rule or regulation requiring that all or any portion of our Board of Directors include independent directors.

Shareholder Communications with Our Board of Directors

Our company welcomes comments and questions from our shareholders. Shareholders should direct all communications to our Chief Executive Officer, Anil Idnani, at our executive offices. However, while we appreciate all comments from shareholders, we may not be able to respond individually to all communications. We attempt to address shareholder questions and concerns in our press releases and documents filed with OTC Markets, so that all shareholders have access to information about us at the same time. Mr. Idnani collects and evaluates all shareholder communications. All communications addressed to our directors and executive officers will be reviewed by those parties, unless the communication is clearly frivolous.

Code of Ethics

As of the date of this Offering Circular, our Board of Directors has not adopted a code of ethics with respect to our directors, officers and employees.

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EXECUTIVE COMPENSATION

As of the date of this Offering Circular, there are no annuity, pension or retirement benefits proposed to be paid to officers, directors or employees of our company, pursuant to any presently existing plan provided by or contributed to by our company.

The following table summarizes information concerning the compensation awarded, paid to or earned by, our executive officers.

Name and Principal Position	Fiscal Year Ended 3/31	Salary ($)	Bonus ($)	Stock Awards ($)	Option Awards ($)	Non-Equity Incentive Plan Compensation ($)	Non-qualified Deferred Compensation Earnings ($)	All Other Compensation ($)	Total ($)
Anil Idnani *	2024	–	–	–	–	–	–	–	–
Chief Executive Officer	2023	–	–	–	–	–	–	–	–
Raj Idnani	2024	–	–	–	–	–	–	–	–
Chief Operations Officer	2023	–	–	–	–	–	–	–	–

Employment Agreements

Anil Idnani. In May 2022, we entered into an employment agreement (the “AIdnani Agreement”) with our Chief Executive Officer, Anil Idnani. The AIdnani Agreement has an initial term that expires in April 2024, with automatic one-year renewal terms, unless terminated by either party prior to the expiration of the initial term or any renewal term. Under the AIdnani Agreement, Mr. Idnani was issued 50,000,000 shares of our common stock as a signing bonus, which shares were valued at $0.05 per share, or $2,500,000, in the aggregate. In addition, Mr. Idnani is to be paid a monthly salary of $20,000.

Raj Idnani. In May 2022, we entered into an employment agreement (the “RIdnani Agreement”) with our Chief Operating Officer, Raj Idnani. The RIdnani Agreement has an initial term that expires in April 2024, with automatic one-year renewal terms, unless terminated by either party prior to the expiration of the initial term or any renewal term. Under the RIdnani Agreement, Mr. Idnani was issued 25,000,000 shares of our common stock as a signing bonus, which shares were valued at $0.05 per share, or $1,250,000, in the aggregate. In addition, Mr. Idnani is to be paid a monthly salary of $6,666.67.

Outstanding Option Awards

The following table provides certain information regarding unexercised options to purchase common stock, stock options that have not vested and equity-incentive plan awards outstanding as of the date of this Offering Circular, for each named executive officer.

	Option Awards					Stock Awards
Name	Number of Securities Underlying Unexercised Options (#) Exercisable	Number of Securities Underlying Unexercised Options (#) Unexercisable	Equity Incentive Plan Awards: Number of Securities Underlying Unexercised Unearned Options (#)	Option Exercise Price ($)	Option Expiration Date	Number of Shares or Units of Stock That Have Not Vested (#)	Market Value of Shares or Units of Stock That Have Not Vested ($)	Equity Incentive Plan Awards: Number of Unearned Shares, Units or Other Rights That Have Not Vested (#)	Equity Incentive Plan Awards: Market or Payout Value of Unearned Shares, Units or Other Rights That Have Not Vested ($)
Anil Idnani	–	–	–	–	n/a	–	n/a	–	–
Raj Idnani	–	–	–	–	n/a	–	n/a	–	–

Long-Term Incentive Plans

We currently have no long-term incentive plans.

Director Compensation

One of our directors is compensated for his serving as a director of our company, pursuant to resolutions adopted by our Board of Directors, as follows:

John Cormier: For the twelve months ended November 15, 2021, 62,500 shares of our common stock (these shares have not been issued); for the twelve months ending November 15, 2022, 62,500 shares of our common stock (these shares have not been issued); and, for the twelve months ending November 15, 2023, 31,250 shares of our common stock.

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SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT

Common Stock

The following table sets forth, as of the date of this Offering Circular, information regarding beneficial ownership of our common stock by the following: (a) each person, or group of affiliated persons, known by our company to be the beneficial owner of more than five percent of any class of our voting securities; (b) each of our directors; (c) each of the named executive officers; and (d) all directors and executive officers as a group. Beneficial ownership is determined in accordance with the rules of the SEC, based on voting or investment power with respect to the securities. In computing the number of shares beneficially owned by a person and the percentage ownership of that person, shares of common stock underlying convertible instruments, if any, held by that person are deemed to be outstanding if the convertible instruments are exercisable within 60 days of the date hereof.

	Share Ownership Before This Offering				Share Ownership After This Offering
Name of Shareholder		Number of Shares Beneficially Owned	% Beneficially Owned(1)	Number of Shares Beneficially Owned		% Beneficially Owned(2)	Effective Voting Power
Common Stock
Executive Officers and Directors
Anil Idnani Raj Idnani		53,045,699 25,000,000	20.99% 9.89%		53,045,699 25,000,000	6.84% 3.22%	See Note 3
John Cormier		156,250	*		156,250	*	and Note 4
Officers and directors, as a group (2 persons)		78,201,949	30.94%		78,201,949	10.08%
Series A Preferred Stock(4)
Anil Idnani		2,000,000	100%		2,000,000	100%

(1)	Based on 252,733,083 shares outstanding, which includes (a) 229,966,409 issued shares and (b) 22,766,474 unissued shares that underlie the currently convertible portions of convertible debt instruments, before this offering.
(2)	Based on 775,499,557 shares outstanding, which includes (a) 752,733,083 issued shares, assuming the sale of all of the Offered Shares and (b) 38,922,187 unissued shares that underlie the currently convertible portions of convertible debt instruments, after this offering.
(3)	Our Chief Executive Officer and a Director, Anil Idnani, owns 100% of the outstanding shares of Series A Preferred Stock, by which ownership Mr. Idnani will be able to control the management and affairs of our company, as well as matters requiring the approval by our shareholders, including the election of directors, any merger, consolidation or sale of all or substantially all of our assets, and any other significant corporate transaction (see Note 4).
(4)	The shares of Series A Preferred Stock have the following voting rights: the Series A Preferred Stock has 500 times that number of votes on all matters submitted to the holders of our common stock and votes together with the holders of our common stock as a single class.

Series A Super Voting Preferred Stock

Currently, there are 2,000,000 shares of our Series A Super Voting Preferred Stock issued and outstanding, all of which are owned by Anil Idnani, our Chief Executive Officer and a Director, and, through his ownership thereof, controls all corporate matters of our company.

Holders of the Series A Super Voting Preferred Stock have 500 times that number of votes on all matters submitted to the shareholders that each shareholder of our common stock is entitled to vote at each meeting of shareholders with respect to all matters presented to the shareholders for their action or consideration. Holders of the Series A Super Voting Preferred Stock shall vote together with the holders of our common stock as a single class. (See “Description of Securities—Series A Super Voting Preferred Stock”).

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CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

Acquisition of Assets of Maison Luxe, LLC

In May 2020, we acquired substantially all of the assets, including the going business, of Maison Luxe, LLC, a Delaware limited liability company, pursuant to a plan and agreement of reorganization, in exchange for a total of 5,000,000 shares of our common stock. As the owner of Maison Luxe, LLC, our Chief Execuitve Officer and Director, Anil Idnani, is the beneficial owner of all 5,000,000 of such shares. In determining the number of shares to be issued in this acquisition transaction, our Board of Directors did not employ and standard measure of evaluation.

Stock Issued for Bonus

In July 2023, we issued 50,000,000 shares of our common stock to our Chief Executive Officer and Director, Anil Idnani, as a retention bonus. These shares were valued at $.05 per share, or $2,500,000, in the aggregate. The per share value of the shares issued to Mr. Idnani reflects the last sale price of our common stock on the date of the issuance of the bonus shares.

Stock Issued for Services

In July 2023, we issued 25,000,000 shares of our common stock in payment of consulting services to a then-third-party, Rarj Idnani, the brother of our Chief Executive Officer and Director, Anil Idnani. These shares were valued at $.05 per share, or $1,250,000, in the aggregate. The per share value of the shares issued to Mr. Raj Idnani reflects the last sale price of our common stock on the date of the issuance of the consulting shares.

Director Agreements

One of our directors is compensated for their serving as a director of our company, pursuant to resolutions adopted by our Board of Directors, as follows:

John Cormier: For the twelve months ended November 15, 2021, 62,500 shares of our common stock; for the twelve months ending November 15, 2022, 62,500 shares of our common stock (these shares have not been issued); and, for the twelve months ending November 15, 2023, 31,250 shares of our common stock (these shares have not been issued).

Employment Agreements

Anil Idnani. In May 2022, we entered into an employment agreement (the “AIdnani Agreement”) with our Chief Executive Officer, Anil Idnani. The AIdnani Agreement has an initial term that expires in April 2024, with automatic one-year renewal terms, unless terminated by either party prior to the expiration of the initial term or any renewal term. Under the AIdnani Agreement, Mr. Idnani was issued 50,000,000 shares of our common stock as a signing bonus, which shares were valued at $0.05 per share, or $2,500,000, in the aggregate. In addition, Mr. Idnani is to be paid a monthly salary of $20,000. 

Raj Idnani. In May 2022, we entered into an employment agreement (the “RIdnani Agreement”) with our Chief Operating Officer, Raj Idnani. The RIdnani Agreement has an initial term that expires in April 2024, with automatic one-year renewal terms, unless terminated by either party prior to the expiration of the initial term or any renewal term. Under the RIdnani Agreement, Mr. Idnani was issued 25,000,000 shares of our common stock as a signing bonus, which shares were valued at $0.05 per share, or $1,250,000, in the aggregate. In addition, Mr. Idnani is to be paid a monthly salary of $6,666.67.

Bonus Shares Issued to Former Directors

In August 2018, one of our former directors and former CEO, David Loflin, was issued 60 shares (adjusted for 1-for-25,000 reverse split) of our common stock as a bonus, which shares were valued at $60,000. In January 2019, Mr. Loflin was issued 4,800 shares (adjusted for 1-for-25,000 reverse split) of our common stock as a bonus, which shares were valued at $144,000.

In May 2019, one of our former directors and former CEO, Dean E. Sukowatey, was issued 40,000 shares (adjusted for 1-for-25,000 reverse split) of our common stock as a bonus, which shares were valued at $100,000.

Change-in-Control Transactions

2020. In April 2020, our current sole officer and director, Anil Idnani, acquired control of our company by purchasing (a) 45,699 shares of our common stock and (b) 2,000,000 shares of our Series A Super Voting Preferred Stock from AE Aviation, LLC, a company owned by Dean E. Sukowatey, our former CEO and a former director. By such securities ownership, Mr. Idnani controls all aspects of the management of our company.

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2019. In April 2019, Dean E. Sukowatey acquired control of our company by purchasing (a) 5,699 shares (adjusted for 1-for-25,000 reverse split) of our common stock and (b) 2,000,000 shares of our Series A Super Voting Preferred Stock from David Loflin, our former CEO and a former director.

Archive Purchase Agreement

In October 2018, we entered into an Archive Purchase Agreement with our former CEO, David Loflin, pursuant to which we acquired a complete copy of Mr. Loflin’s video archive containing approximately 3,100 television and movie titles by the issuance of 800 shares (adjusted for 1-for-25,000 reverse split) of our common stock, which shares were valued at $200,000. At the time of such transaction, we intended to utilize the acquired video titles to augment the now-terminated operations of our Clikia streaming cable television subscription service.

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LEGAL MATTERS

Certain legal matters with respect to the Offered Shares offered by this Offering Circular will be passed upon by Newlan Law Firm, PLLC. Newlan Law Firm, PLLC beneficially owns 640 shares of our common stock.

WHERE YOU CAN FIND MORE INFORMATION

We have filed an offering statement on Form 1-A with the SEC under the Securities Act with respect to the common stock offered by this Offering Circular. This Offering Circular, which constitutes a part of the offering statement, does not contain all of the information set forth in the offering statement or the exhibits and schedules filed therewith. For further information with respect to us and our common stock, please see the offering statement and the exhibits and schedules filed with the offering statement. Statements contained in this Offering Circular regarding the contents of any contract or any other document that is filed as an exhibit to the offering statement are not necessarily complete, and each such statement is qualified in all respects by reference to the full text of such contract or other document filed as an exhibit to the offering statement. The offering statement, including its exhibits and schedules, may be inspected without charge at the public reference room maintained by the SEC, located at 100 F Street, N.E., Room 1580, Washington, D.C. 20549, and copies of all or any part of the offering statement may be obtained from such offices upon the payment of the fees prescribed by the SEC. Please call the SEC at 1-800-SEC-0330 for further information about the public reference room. The SEC also maintains an Internet website that contains all information regarding companies that file electronically with the SEC. The address of the site is www.sec.gov.

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INDEX TO FINANCIAL STATEMENTS

MAISON LUXE, INC.

Unaudited Consolidated Financial Statements for the Nine Months Ended December 31, 2023 and 2022
	Page
Consolidated Balance Sheets at December 31, 2023 (unaudited) and March 31, 2023 (unaudited)	F-2
Consolidated Statements of Operations For the Three and Nine Months Ended December 31, 2023 and 2022 (unaudited)	F-3
Consolidated Statements of Changes in Stockholders’ Equity (Deficit) For the Nine Months Ended December 31, 2023 and 2022 (unaudited)	F-4
Consolidated Statements of Cash Flows For the Nine Months Ended December 31, 2023 and 2022 (unaudited)	F-6
Notes to Consolidated Financial Statements	F-7

Unaudited Consolidated Financial Statements for the Years Ended March 31, 2023 and 2022
	Page
Consolidated Balance Sheets at March 31, 2023 and 2022 (unaudited)	F-25
Consolidated Statements of Operations For the Years Ended March 31, 2023 and 2022 (unaudited)	F-26
Consolidated Statements of Changes in Stockholders’ Equity (Deficit) For the Years Ended March 31, 2023 and 2022 (unaudited)	F-27
Consolidated Statements of Cash Flows For the Years Ended March 31, 2023 and 2022 (unaudited)	F-28
Notes to Consolidated Financial Statements	F-29

F-1

Maison Luxe, Inc. and Subsidiary

Balance Sheets

	December 31, 2023			March 31, 2023
	(Unaudited)			(Unaudited)
Assets
Current Assets
Cash	$	51,973		$	122,639
Accounts receivable		266,589			560,800
Inventory		471,432			882,946
Prepaid expenses		32,000			37,000
Total Current Assets		821,994			1,603,385
Other Assets
Note Receivable		–			200,000
Investments - related parties		200,000			200,000
Total Other Assets		200,000			400,000
Total Assets	$	1,021,994		$	2,003,385
Liabilities and Stockholders' Deficit
Current Liabilities
Accounts payable and accrued expenses	$	846,656		$	1,459,137
Accounts payable and accrued expenses - related party		77,270			141,500
Derivative liabilities		992,418			909,471
Convertible notes payable - net		679,400			1,195,900
Notes payable		–			1,326,000
Line of credit		86,026			–
Total Current Liabilities		2,681,770			5,032,008
Commitments and Contingencies
Stockholders' Deficit
Preferred stock, $0.00001 par value, 5,000,000 shares authorized 2,000,000 shares issued and outstanding, respectively		20			20
Common stock, $0.00001 par value, 500,000,000 shares authorized 191,966,409 and 160,166,409 shares issued and outstanding, respectively		1,920			1,602
Common stock issuable - 18,000,000 and 0 shares, respectively		180			–
Additional paid-in capital		9,004,813			8,900,590
Accumulated deficit		(10,666,709	)		(11,930,835	)
Total Stockholders' Deficit		(1,659,776	)		(3,028,623	)
Total Liabilities and Stockholders' Deficit	$	1,021,994		$	2,003,385

F-2

Maison Luxe, Inc. and Subsidiary

Statements of Operations
(Unaudited)

	For the Three Months Ended December 31,						For the Nine Months Ended December 31,
	2023			2022			2023			2022
Sales	$	1,748,655		$	2,304,221		$	6,274,232		$	7,533,838
Cost of sales		2,161,016			2,754,756			6,320,886			8,554,159
Gross profit (loss)		(412,361	)		(450,535	)		(46,654	)		(1,020,321	)
General and administrative expenses		310,019			312,137			705,161			5,290,750
Income (loss) from operations		(722,380	)		(762,672	)		(751,815	)		(6,311,071	)
Other income (expense)
Amortization of debt discount		–			(68,750	)		(12,500	)		(210,417	)
Derivative expense		–			(19,000	)		–			(19,000	)
Change in fair value of derivative liabilities		2,475			(489,613	)		(686,834	)		(431,329	)
Gain on debt extinguishment		25,220			–			2,823,391			–
Interest expense		(33,462	)		(71,228	)		(108,116	)		(207,450	)
Total other expense - net		(5,767	)		(648,591	)		2,015,941			(868,196	)
Net income (loss)	$	(728,147	)	$	(1,411,263	)	$	1,264,126		$	(7,179,267	)
Income (loss) per share - basic and diluted	$	(0.00	)	$	(0.01	)	$	0.01		$	(0.05	)
Weighted average number of shares - basic and diluted		199,988,148			111,070,304			193,926,773			143,377,156

F-3

Maison Luxe, Inc. and Subsidiary

Consolidated Statements of Changes in Stockholders’ Equity (Deficit)

For the Nine Months Ended December 31, 2023

(unaudited)

													Additional					Total
	Preferred Stock				Common Stock				Common Stock Issuable				Paid-in		Accumulated			Stockholders'
	Shares		Amount		Shares		Amount		Shares		Amount		Capital		Deficit			Deficit
March 31, 2023 (Unaudited)		2,000,000	$	20		160,166,409	$	1,602		–	$	–	$	8,900,590	$	(11,930,835	)	$	(3,028,623	)
Common stock issued for cash		–		–		31,800,000		318		–		–		95,082		–			95,400
Net income		–		–		–		–		–		–		–		1,299,033			1,299,033
June 30, 2023 (Unaudited)		2,000,000		20		191,966,409		1,920		–		–		8,995,672		(10,631,802	)		(1,634,190	)
Net income		–		–		–		–		–		–		–		693,240			693,240
September 30, 2023 (Unaudited)		2,000,000		20		191,966,409		1,920		–		–		8,995,672		(9,938,562	)		(940,950	)
Conversion of debt to common stock		–		–		–		–		18,000,000		180		9,141		–			9,321
Net loss		–		–		–		–		–		–		–		(728,147	)		(728,147	)
December 31, 2023 (Unaudited)		2,000,000	$	20		191,966,409	$	1,920		18,000,000	$	180	$	9,004,813	$	(10,666,709	)	$	(1,659,776	)

F-4

Maison Luxe, Inc. and Subsidiary

Consolidated Statements of Changes in Stockholders’ Equity (Deficit)

For the Nine Months Ended December 31, 2022

(unaudited)

Preferred Stock

Common Stock

Common Stock Issuable

Shares

Amount

Shares

Amount

Shares

Amount

March 31, 2022 (Unaudited)

2,000,000

$

20

7,840,903

$

78

312,500

$

4

Common stock issued for cash

–

–

25,000,000

250

–

–

Common stock issued for services

–

–

10,000,000

100

–

–

Common stock issued for services - related parties

–

–

75,000,000

750

–

–

Issuance of common stock issuable

–

–

312,500

4

(312,500

)

(4

)

Net loss

–

–

–

–

–

–

June 30, 2022 (Unaudited)

2,000,000

20

118,153,403

1,182

–

–

Common stock issued for cash

–

–

3,000,000

30

–

–

Net loss

–

–

–

–

–

–

September 30, 2022 (Unaudited)

2,000,000

20

121,153,403

1,212

–

–

Common stock issued for cash

–

–

40,000,000

400

–

–

Common stock issued for services - related party

–

–

2,013,006

20

–

–

Shares cancelled by transfer agent

–

–

(3,000,000

)

(30

)

–

–

Net loss

–

–

–

–

–

–

December 31, 2022 (Unaudited)

2,000,000

$

20

160,166,409

$

1,602

–

$

–

(continued)

	Common Stock Returnable						Additional Paid-in			Accumulated			Total Stockholders'
	Shares			Amount			Capital			Deficit			Deficit
March 31, 2022 (Unaudited)		–		$	–		$	4,272,045		$	(5,269,574	)	$	(997,427	)
Common stock issued for cash		–			–			249,750			–			250,000
Common stock issued for services		–			–			499,900			–			500,000
Common stock issued for services - related parties		–			–			3,749,250			–			3,750,000
Issuance of common stock issuable		–			–			–			–			–
Net loss		–			–			–			(4,783,447	)		(4,783,447	)
June 30, 2022 (Unaudited)		–			–			8,770,945			(10,053,021	)		(1,280,874	)
Common stock issued for cash		(3,000,000	)		(30,000	)		29,970			–			–
Net loss		–			–			–			(984,557	)		(984,557	)
September 30, 2022 (Unaudited)		(3,000,000	)		(30,000	)		8,800,915			(11,037,578	)		(2,265,431	)
Common stock issued for cash		–			–			119,600			–			120,000
Common stock issued for services - related party		–			–			10,045			–			10,065
Shares cancelled by transfer agent		3,000,000			30,000			(29,970	)		–			–
Net loss		–			–			–			(1,411,263	)		(1,411,263	)
December 31, 2022 (Unaudited)		–		$	–		$	8,900,590		$	(12,448,841	)	$	(3,546,629	)

F-5

Maison Luxe, Inc. and Subsidiary

Statements of Cash Flows

(unaudited)

	For the Nine Months Ended December 31,
	2023			2022
Operating activities
Net income (loss)	$	1,264,126		$	(7,179,267	)
Adjustments to reconcile net loss to net cash used in operations
Common stock issued for services		–			510,065
Common stock issued for services - related parties		–			3,750,000
Amortization of debt discount		12,500			210,417
Change in fair value of derivative liabilities		686,834			431,329
Gain on debt extinguishment		(2,823,391	)		–
Changes in operating assets and liabilities
Increase (decrease) in
Accounts receivable		294,211			(12,100	)
Inventory		411,514			1,357,498
Prepaid expenses		5,000			(30,000	)
Accounts payable and accrued expenses		(77,156	)		263,196
Accounts payable and accrued expenses - related party		(64,230	)		–
Net cash used in operating activities		(290,592	)		(679,862	)
Investing activities
Purchase of investments		–			(100,000	)
Repayment of note receivable		200,000			–
Net cash provided by (used in) investing activities		200,000			(100,000	)
Financing activities
Proceeds from issuance of notes payable		–			10,000
Proceeds from issuance of convertible note payable		–			25,000
Repayments on notes payable		–			(26,000	)
Repayments on convertible notes payable		(161,500	)		–
Proceeds from line of credit		170,401			–
Repayment on line of credit		(84,375	)		–
Repayments of advances - related party		–			39,214
Stock issuances for cash		95,400			370,000
Return of capital - investment		–			65,000
Proceeds from advance - investee		–			11,640
Net cash provided by (used in) financing activities		19,926			494,854
Net decrease in cash		(70,666	)		(285,008	)
Cash - beginning of period		122,639			402,596
Cash - end of period	$	51,973		$	117,588
Supplemental disclosure of cash flow information
Cash paid for interest	$	5,872		$	–
Cash paid for income tax	$	–		$	–

F-6

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Note 1 - Organization and Nature of Operations

Maison Luxe, Inc. and Subsidiary (collectively, “we,” “us,” “our” or the “Company”) offers highly desired luxury retail consumer item such as fine time pieces and jewelry segment both on wholesale and business to consumer basis.

The parent (Maison Luxe Inc.) and its wholly-owned subsidiary is organized as follows:

Company Name	Incorporation Date	State of Incorporation
Maison Luxe, Inc. ("Maison Luxe")	January 20, 2002	Nevada
Maison Luxe, LLC ("Maison Luxe")	May 11, 2020	Wyoming

Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States.

Liquidity, Going Concern and Management’s Plans

These unaudited consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business.

As reflected in the accompanying unaudited consolidated financial statements, for the nine months ended December 31, 2023, the Company had:

• Net income of $1,264,126 (primarily due to a gain on debt extinguishment of $2,823,390); and

• Net cash used in operations was $290,592

Additionally, at December 31, 2023, the Company had:

• Accumulated deficit of $10,666,709

• Stockholders’ deficit of $1,659,776; and

• Working capital deficit of $1,859,776

The Company has cash on hand of $51,973 at December 31, 2023. Although the Company intends to raise additional debt or equity capital, the Company expects to continue to incur significant losses from operations and have negative cash flows from operating activities for the near-term. These losses could be significant as merchandise sales revenues ramp up along with continuing expenses related to consulting, compensation, professional fees, and regulatory fees are incurred.

F-7

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

The Company has incurred significant losses since its inception and has not demonstrated an ability to generate sufficient revenues to achieve profitable operations. There can be no assurance that profitable operations will ever be achieved, or if achieved, could be sustained on a continuing basis. In making this assessment we performed a comprehensive analysis of our current circumstances including: our financial position, our cash flows and cash usage forecasts for the period ended December 31, 2024, and our current capital structure including equity-based instruments and our obligations and debts. The Company has partially satisfied its obligations from the issuance of both debt and equity; however, there is no assurance that such successful efforts will continue.

If the Company does not obtain additional capital, the Company will be required to reduce the scope of its business development activities or cease operations. The Company continues to explore obtaining additional capital financing sources and the Company is closely monitoring its cash balances, cash needs, and expense levels. 

These factors create substantial doubt about the Company’s ability to continue as a going concern within the twelve-month period subsequent to the date that these unaudited consolidated financial statements are issued. The unaudited consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Accordingly, the unaudited consolidated financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business.

Management’s strategic plans include the following:

• Pursuing additional capital raising opportunities (debt and/or equity),

• Continuing to develop core operations that will generate revenues,

• Explore and execute prospective partnering opportunities; and

• Identifying unique market opportunities that represent potential positive short-term cash flow.

Note 2 - Summary of Significant Accounting Policies

Principles of Consolidation

These unaudited consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its majority owned subsidiary. All intercompany transactions and balances have been eliminated.

Business Segments

The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company manages its business as one reportable segment. We do not have any property or equipment outside of the United States.

F-8

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Risks and Uncertainties

The Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks including the potential risk of business failure.

The Company has experienced, and in the future expects to continue to experience, variability in sales and earnings. The factors expected to contribute to this variability include, among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s distribution of the product. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis.

Use of Estimates

Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited consolidated financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates, and those estimates may be material.

Significant estimates during the nine months ended December 31, 2023 and 2022, include the valuation of derivative liabilities, valuation of stock-based compensation, uncertain tax positions, and the valuation allowance on deferred tax assets.

Fair Value of Financial Instruments

The Company accounts for financial instruments under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements. ASC 820 provides a framework for measuring fair value and requires disclosures regarding fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, based on the Company’s principal or, in absence of a principal, most advantageous market for the specific asset or liability.

The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value.

The three tiers are defined as follows:

• Level 1 - Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets;

• Level 2 - Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and

• Level 3 - Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions.

F-9

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate.

Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values.

The Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued expenses, accounts payable and accrued expenses – related parties, convertible notes payable and notes payable, are carried at historical cost. At December 31, 2023 and March 31, 2023, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments.

ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (“fair value option”). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding financial instruments.

Cash and Cash Equivalents and Concentration of Credit Risk

For purposes of the unaudited consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At December 31, 2023 and March 31, 2023, respectively, the Company did not have any cash equivalents.

The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $250,000. At December 31, 2023 and March 31, 2023, cash in bank exceeded FDIC insured limits by $0 and $0, respectively.

Accounts Receivable

Accounts receivable are stated at the amount management expects to collect from outstanding customer balances. Credit is extended to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable. The Company does not require collateral.

Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. The Company provides an allowance for doubtful accounts based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts determined to be uncollectible are charged to operations when that determination is made.

At December 31, 2023 and March 31, 2023, accounts receivable was $266,589 and $560,800, respectively.

F-10

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Allowance for doubtful accounts was $0 and $0 at December 31, 2023 and March 31, 2023, respectively.

For the nine months ended December 31, 2023 and 2022, the Company recorded bad debt expense of $0 and $0, respectively.

Inventory

Inventory consists of fine time pieces and jewelry.

Inventory is stated at the lower of cost or market.

Cost is determined using the first-in, first-out (FIFO) method of inventory valuation. Management assesses the recoverability and establishes reserves of the various inventory components on a quarterly basis and is based on the estimated net realizable values of respective finished inventory.

At December 31, 2023 and March 31, 2023, inventory was $471,432 and $882,946, respectively.

Note Receivable

In December 2022, the Company advanced $270,000 to a third party. The note is due on demand and bears monthly simple interest at 2.5% of the outstanding balance. At December 31, 2023 and March 31, 2023, the note receivable was as follows:

Balance - March 31, 2022	$	–
Advances		270,000
Repayments		(70,000	)
Balance - March 31, 2023		200,000
Repayment of note receivable		(200,000	)
Balance - December 31, 2023	$	–

During 2023, the Company received total payments of $288,231, of which $270,000 was principal repayments and $18,231 was interest income. The note was repaid in full in fiscal year 2024.

Investments – Related Parties

The Company has advanced funds for various investments into other companies at various stages of growth, all of which are carried at cost. The Company previously invested in an entity controlled by a family member related to the Chief Executive Officer as well as an entity controlled by a Board Member.

At December 31, 2023 and March 31, 2023 investments – related parties were as follows:

Balance - March 31, 2022	$	265,000
Return of capital		(65,000	)
Balance - March 31, 2023		200,000
No activity		–
Balance - December 31, 2023	$	200,000

F-11

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Property and Equipment

Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property and equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations.

Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. There were no impairment losses for the three and nine months ended December 31, 2023 and 2022, respectively.

Derivative Liabilities

The Company assessed the classification of its derivative financial instruments as of December 31, 2023 and March 31, 2023, which consist of convertible notes payable and has determined that such instruments qualify for treatment as derivative liabilities as they meet the criteria for liability classification under ASC 815.

The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (“ASC 480”), “Distinguishing Liabilities from Equity” and FASB ASC Topic No. 815, (“ASC 815”) “Derivatives and Hedging”. Derivative liabilities are adjusted to reflect fair value at each reporting period, with any increase or decrease in the fair value recorded in the results of operations (other income/expense) as change in fair value of derivative liabilities. The Company uses a binomial pricing model to determine fair value of these instruments.

Upon conversion or repayment of a debt instrument in exchange for shares of common stock, where the embedded conversion option has been bifurcated and accounted for as a derivative liability, the Company records the shares of common stock at fair value, relieves all related debt, derivatives, and debt discounts, and recognizes a net gain or loss on debt extinguishment. In connection with the debt extinguishment, the Company typically records an increase to net income for debt related instruments and additional paid-in capital for any equity based instruments (i.e.: warrants) for the remaining liability balance.

Equity instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date.

Original Issue Discount

For certain notes issued, the Company may provide the debt holder with an original issue discount. The original issue discount is recorded as a debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Consolidated Statements of Operations.

Debt Issue Cost

Debt issuance cost paid to lenders, or third parties are recorded as debt discounts and amortized to interest expense over the life of the underlying debt instrument, in the Consolidated Statements of Operations.

F-12

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Revenue Recognition

The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps:

• Identification of the contract, or contracts, with a customer

• Identification of the performance obligations in the contract

• Determination of the transaction price

• Allocation of the transaction price to the performance obligations in the contract

• Recognition of the revenue when, or as, performance obligations are satisfied

Identify the contract with a customer

A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer.

Identify the performance obligations in the contract

Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation.

The Company is required under the terms of a customer contract to provide goods for sale. The Company satisfies this performance obligation upon delivery.

Determine the transaction price

The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts contained a significant financing component.

F-13

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

The transaction price is identifiable in the contract and has been agreed upon with the customer prior to delivery of the goods for sale.

Allocate the transaction price to performance obligations in the contract

If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. For example, a bonus or penalty may be associated with one or more, but not all, distinct services promised in a series of distinct services that forms part of a single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations.

All of our contracts allocate the transaction price to a single distinct performance obligation.

Recognize revenue when or as the Company satisfies a performance obligation

The Company satisfies its performance obligation at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring promised goods to a customer.

When determining revenues, no significant judgements or assumptions are required. For all transactions, the sales price is fixed and determinable (no variable consideration). All consideration from contracts is included in the transaction price. The Company’s contracts all contain single performance obligations.

For our contracts with customers, payment terms are generally within 30 days from delivery of the product. The timing of satisfying our performance obligation does not vary significantly from the typical timing of payment. We do not offer any returns, refunds or warranties, and no arrangements are cancellable.

Disaggregation of Revenues

For the nine months ended December 31, 2023 ($6,274,232) and 2022 ($7,533,838), respectively, the Company recognized 100% of its revenues from the sale of its luxury time pieces and jewelry.

Contract Liabilities (Deferred Revenue)

Contract liabilities represent deposits made by customers before the satisfaction of a performance obligation and recognition of revenue. Upon completion of the performance obligation that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized.

At December 31, 2023 and March 31, 2023, the Company had deferred revenue of $0 and $0, respectively.

F-14

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Cost of Sales

Cost of sales primarily consists of product purchases.

Income Taxes

The Company accounts for income tax using the asset and liability method prescribed by ASC 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.

The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of December 31, 2023 and March 31, 2023, the Company had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

The Company recognizes interest and penalties related to uncertain income tax positions in other expense. No interest and penalties related to uncertain income tax positions were recorded during the nine months ended December 31, 2023 and 2022, respectively.

Stock-Based Compensation

The Company accounts for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” using the fair value-based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments.

The Company uses the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options.

The fair value of stock-based compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.

When determining fair value of stock options, the Company considers the following assumptions in the Black-Scholes model:

• Exercise price,

• Expected dividends,

• Expected volatility,

• Risk-free interest rate; and

• Expected life of option

F-15

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Stock Warrants

In connection with certain financing (debt or equity), consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of warrants issued for compensation using the Black-Scholes option pricing model as of the measurement date. However, for warrants issued that meet the definition of a derivative liability, fair value is determined based upon the use of a binomial pricing model.

Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants are recorded at fair value and expensed over the requisite service period or at the date of issuance if there is not a service period.

Advertising Costs

Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expense in the unaudited consolidated statements of operations.

The Company recognized $0 and $45,883 in marketing and advertising costs during the nine months ended December 31, 2023 and 2022, respectively.

Basic and Diluted Earnings (Loss) per Share

Pursuant to ASC 260-10-45, basic earnings (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding for the periods presented. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. Potentially dilutive common shares may consist of common stock issuable for stock options and warrants (using the treasury stock method), convertible notes and common stock issuable. These common stock equivalents may be dilutive in the future.

In the event of a net loss, diluted loss per share is the same as basic loss per share since the effect of the potential common stock equivalents upon conversion would be anti-dilutive.

The following potentially dilutive equity securities outstanding as of December 31, 2023 and 2022 were as follows:

	December 31, 2023		December 31, 2022
Convertible debt		807,720,222		168,473,557
Total common stock equivalents		807,720,222		168,473,557

The convertible notes contain exercise prices that have a discount to market ranging from 25% - 55% of the lowest trading price in the preceding 20 days as well as fixed conversion prices. As a result, the amount computed for common stock equivalents could change given the quoted closing trading price at each reporting period.

F-16

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Based on the potential common stock equivalents noted above at December 31, 2023, the Company did not have sufficient authorized shares of common stock (500,000,000) to settle all potential exercises of common stock equivalents.

Preferred Stock (Temporary Equity)

We apply the guidance enumerated in ASC 480 “Distinguishing Liabilities from Equity” when determining the classification and measurement of preferred stock. Preferred shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. We classify conditionally redeemable preferred shares (if any), which includes preferred shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within our control, as temporary equity. At all other times, we classified our preferred shares in stockholders’ equity. Our preferred shares do not feature any redemption rights within the holders’ control or conditional redemption features not within our control. Accordingly, unless otherwise noted, all issuances of preferred stock are presented as a component of consolidated stockholders’ deficit.

There were no such instruments at December 31, 2023 and March 31, 2023, respectively.

Related Parties

Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.

Recently Adopted Accounting Standards

Changes to accounting principles are established by the FASB in the form of ASU’s to the FASB’s Codification. We consider the applicability and impact of all ASU’s on our consolidated financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the FASB in the form of Accounting Standards Updates (“ASU”) through the date these financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective accounting pronouncements, when adopted, will have a material impact on the consolidated financial statements of the Company.

Reclassifications

Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no material effect on the consolidated results of operations, stockholders’ deficit, or cash flows.

F-17

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Note 3 – Convertible Notes Payable

The following represents a summary of the Company’s convertible notes payable, key terms and outstanding balances at December 31, 2023 and March 31, 2023, respectively:

	1	2	3	4	3/5
Terms	Note	Note	Note	Note	Note
Issuance dates of notes	Prior to 2020	May 2020 - January 2021	May 2021	January 2022	October 2022
Maturity date	Prior to 2020	May 2021 - January 2022	May 2022	January 2023	October 2023
Interest rate	6% - 10%	5% - 10%	10%	0%	10%
Collateral	Unsecured	Unsecured	Unsecured	Unsecured	Unsecured
Conversion price	$0.021 - $1.25/share	$0.001 - $0.002/share	$0.001	$0.010	$0.001

																Total			In-Default
Balance - March 31, 2022	$	209,400		$	305,000		$	183,333		$	312,500		$	–		$	1,010,233		$	514,400
Gross proceeds		–			–			–			–			25,000			25,000
Debt discount		–			–			–			–			(25,000	)		(25,000	)
Amortization of debt discount		–			–			16,667			187,500			12,500			216,667
Repayments		–			–			–			(31,000	)		–			(31,000	)
Balance - March 31, 2023		209,400			305,000			200,000			469,000			12,500			1,195,900		$	1,183,400
Amortization of debt discount		–			–			–			–			12,500			12,500
Conversion to common stock		–			–			–			–			(6,500	)		(6,500	)
Repayments		–			(49,000	)		(42,000	)		(45,000	)		–			(136,000	)
Gain on debt extinguishment		(206,000	)		(180,500	)		–			–			–			(386,500	)
Balance - December 31, 2023	$	3,400		$	75,500		$	158,000		$	424,000		$	18,500		$	679,400		$	679,400

1	These notes are convertible at a price equal to 45% - 50% of the lowest trading price occuring in the preceeding twenty (20) days.
2	These notes are convertible at a price equal to 50% - 75% of the lowest trading price occuring in the preceeding twenty (20) days.
3	This note is convertible at a price equal to 50% of the lowest trading price occuring in the preceeding twenty (20) days.
4	These notes are convertible at $0.01/share and contain an original issue discount equal to 50% of the face amount of the note.
5	In November 2023, the Company issued 18,000,000 shares of common stock to settle $6,500 of principal and $2,821 in accrued interest payable (totaling $9,321). These shares were authorized for issuance by the Company; however, at December 31, 2023, they have been classified as common stock issuable since the transfer agent did not issue these shares until January 2024.

In connection with this partial conversion on the $25,000 note payable, the Company recorded a corresponding gain on debt extinguishment of $25,220 related to the portion of derivative liability that was settled at fair value. See Note 6.

F-18

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

In June 2023, one of the Company’s lenders, GPL Ventures (“GPL”) was ordered under judgment by the U.S. Securities and Exchange Commission (“US SEC”) to surrender all outstanding debt owed by the Company to GPL. As a result, the Company recorded a gain on debt extinguishment of $479,786. This includes $361,000 of principal and related accrued interest of $118,786. In addition, related derivative liabilities were also extinguished. See Note 6.

At December 31, 2023 and March 31, 2023, unamortized debt discount was $0 and $12,500, respectively.

Note 4 – Notes Payable

The following represents a summary of the Company’s notes payable, key terms and outstanding balances at December 31, 2023 and March 31, 2023, respectively:

	1	1	1	2
Terms	Note	Note	Note	Note
Issuance dates of notes	Prior to 2020	February 2021	July/August 2021	April 2022
Maturity date	Prior to 2020	February 2021	July/August 2022	April 2023
Interest rate	8% - 15%	15%	15%	10%
Collateral	Unsecured	Unsecured	Unsecured	All assets

													Total			In-Default
Balance - March 31, 2022	$	155,000		$	171,000		$	1,000,000		$	–		$	1,326,000		$	326,000
Proceeds		–			–			–			10,000			10,000
Repayments		–			–			–			(10,000	)		(10,000	)
Balance - March 31, 2023		155,000			171,000			1,000,000			–			1,326,000		$	1,326,000
Gain on debt extinguishment		(155,000	)		(171,000	)		(1,000,000	)		–			(1,326,000	)
Balance - December 31, 2023	$	–		$	–		$	–		$	–		$	–		$	–

1	In June 2023, one of the Company’s lenders, GPL Ventures (“GPL”) was ordered under judgment by the U.S. Securities and Exchange Commission (“US SEC”) to surrender all outstanding debt owed by the Company to GPL. As a result, the Company recorded a gain on debt extinguishment of $1,739,718. This includes $1,326,000 of principal and related accrued interest of $413,718.
2	In April 2022, the Company executed a note for $10,000, which was repaid in December 2022. From April 2022 through April 2024, the noteholder is entitled to 100,000 post-split shares only upon an uplisting to a senior stock exchange such as NASDAQ, AMEX, or NYSE.

Note 5 – Line of Credit

In October 2023, the Company executed a line of credit for up to $150,000 to be used for working capital. The line is paid back on a weekly basis.

F-19

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

The following represents a summary of the Company’s line of credit, key terms and outstanding balances at December 31, 2023 and March 31, 2023, respectively:

Terms	Line of Credit
Issuance date of note		October 2023
Maturity date		April 2024
Interest rate		58.00%
Collateral		Unsecured

Balance - March 31, 2023	$	–
Advances		170,401
Repayments		(84,375	)
Balance - December 31, 2023	$	86,026

Note 6 – Derivative Liabilities

The above convertible notes contained embedded conversion options with a conversion price that could result in issuing an indeterminate amount of future common stock to settle the host contract. Accordingly, the embedded conversion options are required to be bifurcated from the host instrument (convertible note) and treated as a liability, which is calculated at fair value, and marked to market at each reporting period.

During the nine months ended December 31, 2023 and the year ended March 31, 2023, respectively, the Company used the binomial pricing model to estimate the fair value of its embedded conversion option liabilities on both the commitment date and the remeasurement date with the following inputs:

	December 31, 2023		March 31, 2023
Expected term (years)		1.00		1.00
Expected volatility		282% - 411%		227% - 278%
Expected dividends		0%		0%
Risk free interest rate		4.79% - 5.46%		2.8% - 4.73%

A reconciliation of the beginning and ending balances for the derivative liability measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows at December 31, 2023 and March 31, 2023:

Balance - March 31, 2022		953,437
Fair value at commitment date		44,000
Fair value mark to market adjustment		(87,966	)
Balance - March 31, 2023		909,471
Fair value mark to market adjustment		686,834
Gain on debt extinguishment		(603,887	)
Balance - December 31, 2023	$	992,418

F-20

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

In June 2023, one of the Company’s lenders, GPL Ventures (“GPL”) was ordered under judgment by the U.S. Securities and Exchange Commission (“US SEC”) to surrender all outstanding debt owed by the Company to GPL. As a result, the Company recorded a gain on debt extinguishment of $2,219,504. This includes $1,687,000 of principal and related accrued interest of $532,504. In connection with these debt extinguishments, the corresponding derivative liabilities were marked to market ($0 carrying amount) on the conversion date and the remaining derivative liability balances were reclassified from debt to the consolidated statements of operations.

Changes in fair value of derivative liabilities are included in other income (expense) in the accompanying consolidated statements of operations.

During the three months ended December 31, 2023 and 2022, the Company recorded a change in fair of derivative liabilities – gains/(losses) of $2,021 and ($489,613) respectively.

During the nine months ended December 31, 2023 and 2022, the Company recorded a change in fair of derivative liabilities – gains/(losses) of ($686,834) and ($431,329), respectively.

In connection with bifurcating embedded conversion options and accounting for certain convertible notes payable, the Company computes a fair value on the commitment date, and upon the initial valuation of this instrument, determines that if the fair value of the liability exceeds the proceeds of the convertible debt host instrument; as a result, the Company records a debt discount at the maximum amount allowed (the face amount of the debt), which requires the excess to be recorded as a derivative expense.

For the three months ended December 31, 2023 and 2022, the Company recorded a derivative expense of $0 and $19,000, respectively.

For the nine months ended December 31, 2023 and 2022, the Company recorded a derivative expense of $0 and $19,000, respectively.

Gain on Debt Extinguishment

The following is a summary of the transactions from above that aggregate the gain on debt extinguishment for the nine months ended December 31, 2023 and 2022, respectively:

	For the Nine Months Ended December 31,
	December 31, 2023		December 31, 2022
SEC Judgement - notes payable	$	1,687,000	$	–
SEC Judgement - accrued interest payable		532,504		–
Derivative liabilities		603,887		–
	$	2,823,391	$	–

Note 7 – Fair Value of Financial Instruments

The Company evaluates its financial assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level in which to classify them for each reporting period. This determination requires significant judgments to be made.

F-21

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Liabilities measured at fair value on a recurring basis consisted of the following at December 31, 2023 and March 31, 2023:

	December 31, 2023
	Level 1		Level 2		Level 3		Total
Liabilities
Derivative liabilities	$	–	$	–	$	992,418	$	992,418
Total	$	–	$	–	$	992,418	$	992,418

	March 31, 2023
	Level 1		Level 2		Level 3		Total
Liabilities
Derivative liabilities	$	–	$	–	$	909,471	$	909,471
Total	$	–	$	–	$	909,471	$	909,471

Note 8 – Series A, Super Voting Preferred Stock

The Company’s Series A, Super Voting Preferred Stock (“Series A PS”) have the following terms:

5,000,000 shares authorized, 2,000,000 shares issued and outstanding (no designations)

Par value - $0.00001

Dividends – none

Voting – equivalent to 500 times that number of votes that each shareholder of common stock is entitled to.

Liquidation value – $0

Anti-dilution rights – none

Note 9 – Stockholders’ Deficit

The Company’s common stock is as follows:

500,000,000 shares authorized

Par value - $0.00001

Voting at 1 vote per share

As noted above, the Company does not have a sufficient amount of authorized common shares to settle all potential conversions of common stock equivalents. However, there are no related instruments that require derivative liability treatment as all of those instruments have already been considered as a component of derivative liabilities.

F-22

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Equity Transactions for the Nine Months Ended December 31, 2023

Stock Issued for Cash

The Company sold 31,800,000 shares of its common stock to various third parties for gross proceeds of $95,400 ($0.003/share).

Equity Transactions for the Year Ended March 31, 2023

Stock Issued for Cash and Subscription Receivable

The Company sold 65,000,000 shares of its common stock to various third parties for gross proceeds of $370,000 ($0.003 - $0.01/share).

Stock Issued for Services

The Company issued 12,013,006 shares of common stock for services rendered, having a fair value of $510,065 ($0.005 - $0.05/share), based upon the quoted closing trading price of the Company’s common stock.

Stock Issued for Services – Related Parties

The Company issued 75,000,000 shares of common stock for services rendered to the Company’s Chief Executive Officer and a related family member of the Chief Executive Officer, having a fair value of $3,750,000 ($0.05/share), based upon the quoted closing trading price of the Company’s common stock.

See Note 10 regarding related employment agreements.

Note 10 – Commitments

Employment Agreements

Chief Executive Officer

In May 2022, the Company executed a three-year (3) employment agreement with its Chief Executive Officer. The agreement provides for the following:

• After the first three-years (3), the agreement will renew automatically for one-year (1) terms,

• 50,000,000 shares of common stock for services rendered (see Note 8); and

• $20,000 per month

There are no amounts due at December 31, 2023.

F-23

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

December 31, 2023

(Unaudited)

Chief Operations Officer – Related Family Member

In May 2022, the Company executed a three-year (3) employment agreement with a family member related to its Chief Operations Officer. The agreement provides for the following:

• After the first three-years (3), the agreement will renew automatically for one-year (1) terms,

• 25,000,000 shares of common stock for services rendered (see Note 8); and

• $6,667 per month

There are no amounts due at December 31, 2023.

Underwriter

In June 2022, the Company engaged Spartan Capital Securities, LLC to assist with an offering of up to $15,000,000. The agreement is for Spartan to serve as the lead book-running manager for a period of one-year (1).

Pursuant to the agreement, compensation consists of the following:

• Expense advance - $30,000 non-refundable, which will be credited against accountable expenses incurred upon the successful completion of an offering. The Company has reflected this payment as a component of prepaid expenses at December 31, 2023 and March 31, 2023, respectively,

• Cash fee - 8% of the gross proceeds raised,

• Warrant coverage - 5% of the aggregate number of shares sold, warrants will have a cashless exercise provision, a term of five-years (5), exercise price equal to 110% of the offering price per share/unit,

• Expense allowance - up to $150,000 for fees and legal counsel and other out-of-pocket expenses, additionally, 1% of the gross proceeds from the offering shall be provided for non-accountable expenses,

• Overallotment – an option that is exercisable within 45 days after the closing of the offering to acquire up to an additional 15% of the total number of securities (shares/units) to be offered by the Company in the offering,

• Tail coverage – up to 18 months following the expiration or termination of the agreement

Note 11 – Subsequent Events

Settlement Agreement

In March 2024, the Company entered into a settlement agreement (the “Settlement Agreement”) with Cimarron Capital, Inc. and Christine Arenella (collectively, the “Lenders”) that extinguished a total of $584,000 of existing indebtedness. Under the Settlement Agreement, the Company is required to make monthly payments of $10,000 to the Lenders through March 2025 and, then, for the following 12 months, monthly payments of $12,000 to the Lenders, for total payments of $264,000. On the one-year anniversary of the Settlement Agreement, the Company has the right to make a single payment of $120,000 to the Lenders, in lieu of the 12 monthly payments to the Lenders.

Amendment of Articles of Incorporation

In May 2024, the Company amended its Articles of Incorporation to increase the number of authorized shares of common stock to 1,700,000,000 shares.

F-24

Maison Luxe, Inc. and Subsidiary

Balance Sheets

	March 31, 2023			March 31, 2022
	(Unaudited)			(Unaudited)
Assets
Current Assets
Cash	$	122,639		$	402,596
Accounts receivable		560,800			170,400
Inventory		882,946			2,673,490
Prepaid expenses		37,000			7,000
Total Current Assets		1,603,385			3,253,486
Other Assets
Note Receivable		200,000			–
Investments - related parties		200,000			265,000
Total Other Assets		400,000			265,000
Total Assets	$	2,003,385		$	3,518,486
Liabilities and Stockholders' Deficit
Current Liabilities
Accounts payable and accrued expenses	$	1,459,137		$	1,226,243
Accounts payable and accrued expenses - related party		141,500
Derivative liabilities		909,471			953,437
Convertible notes payable - net		1,195,900			1,010,233
Notes payable		1,326,000			1,326,000
Total Current Liabilities		5,032,008			4,515,913
Commitments and Contingencies
Stockholders' Deficit
Preferred stock, $0.00001 par value, 5,000,000 shares authorized 2,000,000 shares issued and outstanding, respectively		20			20
Common stock, $0.00001 par value, 500,000,000 shares authorized 160,166,409 and 7,840,903 shares issued and outstanding, respectively		1,602			78
Common stock issuable		–			4
Additional paid-in capital		8,900,590			4,272,045
Accumulated deficit		(11,930,835	)		(5,269,574	)
Total Stockholders' Deficit		(3,028,623	)		(997,427	)
Total Liabilities and Stockholders' Deficit	$	2,003,385		$	3,518,486

F-25

Maison Luxe, Inc. and Subsidiary

Statements of Operations
(Unaudited)

	For the Year Ended March 31,
	2023			2022
Sales	$	11,870,138		$	17,635,898
Cost of sales		12,609,525			17,606,114
Gross loss		(739,387	)		29,784
General and administrative expenses		5,514,031			1,562,562
Loss from operations		(6,253,418	)		(1,532,778	)
Other income (expense)
Amortization of debt discount		(216,667	)		(377,916	)
Derivative expense		(19,000	)		(171,450	)
Change in fair value of derivative liabilities		87,966			61,027
Interest expense		(278,373	)		(299,657	)
Interest income		18,231			–
Gain on sale of investment		–			20,000
Total other expense - net		(407,843	)		(767,996	)
Net loss	$	(6,661,261	)	$	(2,300,774	)
Loss per share - basic and diluted	$	(0.05	)	$	(0.30	)
Weighted average number of shares - basic and diluted		123,176,193			7,720,311

F-26

Maison Luxe, Inc. and Subsidiary

Consolidated Statements of Changes in Stockholders’ Equity (Deficit)

For the Years Ended March 31, 2023 and 2022

(unaudited)

	Preferred Stock				Common Stock				Common Stock Issuable						Additional Paid-in		Accumulated			Total Stockholders'
	Shares		Amount		Shares		Amount		Shares			Amount			Capital		Deficit			Deficit
March 31, 2022 (Unaudited)		2,000,000	$	20		7,840,903	$	78		312,500		$	4		$	4,272,045	$	(5,269,574	)	$	(997,427	)
Common stock issued for cash		–		–		65,000,000		650		–			–			369,350		–			370,000
Common stock issued for services		–		–		12,013,006		120		–			–			509,945		–			510,065
Common stock issued for services - related parties		–		–		75,000,000		750		–			–			3,749,250		–			3,750,000
Issuance of common stock issuable		–		–		312,500		4		(312,500	)		(4	)		–		–			–
Net loss		–		–		–		–		–			–			–		(6,661,261	)		(6,661,261	)
March 31, 2023 (Unaudited)		2,000,000	$	20		160,166,409	$	1,602		–		$	–		$	8,900,590	$	(11,930,835	)	$	(3,028,623	)

	Preferred Stock				Common Stock				Common Stock Issuable				Additional Paid-in		Accumulated			Total Stockholders' Equity
	Shares		Amount		Shares		Amount		Shares		Amount		Capital		Deficit			(Deficit)
March 31, 2021 (Unaudited)		2,000,000	$	20		7,059,903	$	71		–	$	–	$	3,240,412	$	(2,968,800	)	$	271,703
Contributed capital - related party		–		–		–		–		–		–		235,000		–			235,000
Common stock issued for cash		–		–		701,000		7		–		–		525,743		–			525,750
Common stock issued for services		–		–		80,000		–		312,500		4		270,890		–			270,894
Net loss - 2022		–		–		–		–		–		–		–		(2,300,774	)		(2,300,774	)
March 31, 2022 (Unaudited)		2,000,000	$	20		7,840,903	$	78		312,500	$	4	$	4,272,045	$	(5,269,574	)	$	(997,427	)

F-27

Maison Luxe, Inc. and Subsidiary

Statements of Cash Flows

(unaudited)

	For the Year Ended March 31,
	2023			2022
Operating activities
Net loss	$	(6,661,261	)	$	(2,300,774	)
Adjustments to reconcile net loss to net cash used in operations
Common stock issued for services		510,065			270,894
Common stock issued for services - related parties		3,750,000			–
Amortization of debt discount		216,667			377,916
Derivative expense		19,000			171,450
Change in fair value of derivative liabilities		(87,966	)		(61,027	)
Gain on sale of investment		–			(20,000	)
Changes in operating assets and liabilities
Increase (decrease) in
Accounts receivable		(390,400	)		153,881
Inventory		1,790,544			(1,930,135	)
Prepaid expenses		(30,000	)		(6,338	)
Accounts payable and accrued expenses		232,894			1,078,717
Accounts payable and accrued expenses - related party		141,500			–
Net cash used in operating activities		(508,957	)		(2,265,416	)
Investing activities
Proceeds from sale of investments		–			570,000
Purchases of investments		–			(515,000	)
Advances on note receivable		(270,000	)		–
Return of capital - investment		70,000			–
Return of capital - investment - related party		65,000			–
Net cash provided by (used in) investing activities		(135,000	)		55,000
Financing activities
Proceeds from issuance of notes payable		10,000			1,000,000
Proceeds from issuance of convertible note payable		25,000			450,000
Repayments on notes payable		(10,000	)		–
Repayments on convertible notes payable		(31,000	)		–
Repayments of advances - related party		–			(13,221	)
Stock issuances for cash		370,000			525,750
Capital contribution by related party		–			235,000
Net cash provided by financing activities		364,000			2,197,529
Net decrease in cash		(279,957	)		(12,887	)
Cash - beginning of year		402,596			415,483
Cash - end of year	$	122,639		$	402,596
Supplemental disclosure of cash flow information
Cash paid for interest	$	17,632		$	–
Cash paid for income tax	$	–		$	–

F-28

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Note 1 - Organization and Nature of Operations

Maison Luxe, Inc. and Subsidiary (collectively, “we,” “us,” “our” or the “Company”) offers highly desired luxury retail consumer item such as fine time pieces and jewelry segment both on wholesale and business to consumer basis.

The parent (Maison Luxe Inc.) and subsidiaries are organized as follows:

Company Name	Incorporation Date	State of Incorporation
Maison Luxe, Inc. ("Maison Luxe")	January 20, 2002	Nevada
Maison Luxe, LLC ("Maison Luxe")	May 11, 2020	Wyoming

Basis of Presentation

The accompanying unaudited consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States.

Liquidity, Going Concern and Management’s Plans

These unaudited consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business.

As reflected in the accompanying unaudited consolidated financial statements, for the year ended March 31, 2023, the Company had:

• Net loss of 6,661,261; and

• Net cash used in operations was $508,957

Additionally, at March 31, 2023, the Company had:

• Accumulated deficit of $11,930,835

• Stockholders’ deficit of $3,028,623; and

• Working capital deficit of $3,428,623

The Company has cash on hand of $122,639 at March 31, 2023. Although the Company intends to raise additional debt or equity capital, the Company expects to continue to incur significant losses from operations and have negative cash flows from operating activities for the near-term. These losses could be significant as merchandise sales revenues ramp up along with continuing expenses related to consulting, compensation, professional fees, and regulatory fees are incurred.

F-29

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

The Company has incurred significant losses since its inception and has not demonstrated an ability to generate sufficient revenues to achieve profitable operations. There can be no assurance that profitable operations will ever be achieved, or if achieved, could be sustained on a continuing basis. In making this assessment we performed a comprehensive analysis of our current circumstances including: our financial position, our cash flows and cash usage forecasts for the period ended March 31, 2024, and our current capital structure including equity-based instruments and our obligations and debts. The Company has satisfied its obligations from the issuance of both debt and equity; however, there is no assurance that such successful efforts will continue.

If the Company does not obtain additional capital, the Company will be required to reduce the scope of its business development activities or cease operations. The Company continues to explore obtaining additional capital financing sources and the Company is closely monitoring its cash balances, cash needs, and expense levels. 

These factors create substantial doubt about the Company’s ability to continue as a going concern within the twelve-month period subsequent to the date that these unaudited consolidated financial statements are issued. The unaudited consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

Accordingly, the unaudited consolidated financial statements have been prepared on a basis that assumes the Company will continue as a going concern and which contemplates the realization of assets and satisfaction of liabilities and commitments in the ordinary course of business.

Management’s strategic plans include the following:

• Pursuing additional capital raising opportunities (debt and/or equity),

• Continuing to develop core operations that will generate revenues,

• Explore and execute prospective partnering opportunities; and

• Identifying unique market opportunities that represent potential positive short-term cash flow.

Note 2 - Summary of Significant Accounting Policies

Principles of Consolidation

These unaudited consolidated financial statements have been prepared in accordance with U.S. GAAP and include the accounts of the Company and its majority owned subsidiary. All intercompany transactions and balances have been eliminated.

Business Segments

The Company uses the “management approach” to identify its reportable segments. The management approach requires companies to report segment financial information consistent with information used by management for making operating decisions and assessing performance as the basis for identifying the Company’s reportable segments. The Company manages its business as one reportable segment. We do not have any property or equipment outside of the United States.

F-30

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Risks and Uncertainties

The Company operates in an industry that is subject to intense competition and changes in consumer demand. The Company’s operations are subject to significant risk and uncertainties including financial and operational risks including the potential risk of business failure.

The Company has experienced, and in the future expects to continue to experience, variability in sales and earnings. The factors expected to contribute to this variability include, among others, (i) the cyclical nature of the industry, (ii) general economic conditions in the various local markets in which the Company competes, including a potential general downturn in the economy, and (iii) the volatility of prices in connection with the Company’s distribution of the product. These factors, among others, make it difficult to project the Company’s operating results on a consistent basis.

Use of Estimates

Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited consolidated financial statements and revenues and expenses during the reported period. Actual results could differ from those estimates, and those estimates may be material.

Significant estimates during the years ended March 31, 2023 and 2022, include the valuation of derivative liabilities, valuation of stock-based compensation, uncertain tax positions, and the valuation allowance on deferred tax assets.

Fair Value of Financial Instruments

The Company accounts for financial instruments under Financial Accounting Standards Board (“FASB”) ASC 820, Fair Value Measurements. ASC 820 provides a framework for measuring fair value and requires disclosures regarding fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, based on the Company’s principal or, in absence of a principal, most advantageous market for the specific asset or liability.

The Company uses a three-tier fair value hierarchy to classify and disclose all assets and liabilities measured at fair value on a recurring basis, as well as assets and liabilities measured at fair value on a non-recurring basis, in periods subsequent to their initial measurement. The hierarchy requires the Company to use observable inputs when available, and to minimize the use of unobservable inputs, when determining fair value.

The three tiers are defined as follows:

• Level 1 - Observable inputs that reflect quoted market prices (unadjusted) for identical assets or liabilities in active markets;

• Level 2 - Observable inputs other than quoted prices in active markets that are observable either directly or indirectly in the marketplace for identical or similar assets and liabilities; and

• Level 3 - Unobservable inputs that are supported by little or no market data, which require the Company to develop its own assumptions.

F-31

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

The determination of fair value and the assessment of a measurement’s placement within the hierarchy requires judgment. Level 3 valuations often involve a higher degree of judgment and complexity. Level 3 valuations may require the use of various cost, market, or income valuation methodologies applied to unobservable management estimates and assumptions. Management’s assumptions could vary depending on the asset or liability valued and the valuation method used. Such assumptions could include estimates of prices, earnings, costs, actions of market participants, market factors, or the weighting of various valuation methods. The Company may also engage external advisors to assist us in determining fair value, as appropriate.

Although the Company believes that the recorded fair value of our financial instruments is appropriate, these fair values may not be indicative of net realizable value or reflective of future fair values.

The Company’s financial instruments, including cash, accounts receivable, accounts payable and accrued expenses, accounts payable and accrued expenses – related parties, convertible notes payable and notes payable, are carried at historical cost. At March 31, 2023 and 2022, respectively, the carrying amounts of these instruments approximated their fair values because of the short-term nature of these instruments.

ASC 825-10 “Financial Instruments” allows entities to voluntarily choose to measure certain financial assets and liabilities at fair value (“fair value option”). The fair value option may be elected on an instrument-by-instrument basis and is irrevocable unless a new election date occurs. If the fair value option is elected for an instrument, unrealized gains and losses for that instrument should be reported in earnings at each subsequent reporting date. The Company did not elect to apply the fair value option to any outstanding financial instruments.

Cash and Cash Equivalents and Concentration of Credit Risk

For purposes of the unaudited consolidated statements of cash flows, the Company considers all highly liquid instruments with a maturity of three months or less at the purchase date and money market accounts to be cash equivalents. At June 30, 2022 and March 31, 2022, respectively, the Company did not have any cash equivalents.

The Company is exposed to credit risk on its cash and cash equivalents in the event of default by the financial institutions to the extent account balances exceed the amount insured by the FDIC, which is $250,000. At March 31, 2023 and March 31, 2022, cash in bank exceeded FDIC insured limits by $0 and $152,596, respectively.

Accounts Receivable

Accounts receivable are stated at the amount management expects to collect from outstanding customer balances. Credit is extended to customers based on an evaluation of their financial condition and other factors. Interest is not accrued on overdue accounts receivable. The Company does not require collateral.

Management periodically assesses the Company’s accounts receivable and, if necessary, establishes an allowance for estimated uncollectible amounts. The Company provides an allowance for doubtful accounts based upon a review of the outstanding accounts receivable, historical collection information and existing economic conditions. Accounts determined to be uncollectible are charged to operations when that determination is made.

During the year ended March 31, 2022, the Company received additional time pieces at no additional cost, in exchange for a reduction of accounts receivable of $79,900 from an existing customer.

F-32

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Allowance for doubtful accounts was $0 and $0 at March 31, 2023 and March 31, 2022, respectively.

For the years ended March 31, 2023 and 2022, the Company recorded bad debt expense of $0 and $0, respectively.

Inventory

Inventory consists of fine time pieces and jewelry.

Inventory is stated at the lower of cost or market.

Cost is determined using the first-in, first-out (FIFO) method of inventory valuation. Management assesses the recoverability and establishes reserves of the various inventory components on a quarterly basis and is based on the estimated net realizable values of respective finished inventory.

At March 31, 2023 and March 31, 2022, inventory was $882,946 and $2,673,490, respectively.

Note Receivable

In December 2022, the Company advanced $270,000 to a third party. The note is due on demand and bears monthly simple interest at 2.5% of the outstanding balance. At March 31, 2023 and 2022 the note receivable was as follows:

Balance - March 31, 2022	$	–
Advances		270,000
Repayments		(70,000	)
Balance - March 31, 2023	$	200,000

During 2023, the Company received total payments of $88,231, of which $70,000 was principal repayments and $18,231 was interest income.

Investments – Related Parties

The Company has advanced funds for various investments into other companies at various stages of growth, all of which are carried at cost. The Company previously invested in an entity controlled by a family member related to the Chief Executive Officer as well an entity controlled by a Board Member.

At March 31, 2023 and 2022 investments – related parties were as follows:

Balance - March 31, 2021	$	300,000
Sale of investments		(550,000	)
Purchase of investments		515,000
Balance - March 31, 2022		265,000
Return of capital		(65,000	)
Balance - March 31, 2023	$	200,000

F-33

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Year Ended March 31, 2022

The Company sold investments having a carrying amount of $550,000 for cash proceeds of $570,000, resulting in a gain on sale of investments of $20,000.

Property and Equipment

Expenditures for repair and maintenance which do not materially extend the useful lives of property and equipment are charged to operations. When property and equipment is sold or otherwise disposed of, the cost and related accumulated depreciation are removed from the respective accounts with the resulting gain or loss reflected in operations.

Management reviews the carrying value of its property and equipment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. There were no impairment losses for the three and year ended March 31, 2023 and 2022, respectively.

Derivative Liabilities

The Company assessed the classification of its derivative financial instruments as of March 31, 2023 and March 31, 2022, which consist of convertible notes payable and has determined that such instruments qualify for treatment as derivative liabilities as they meet the criteria for liability classification under ASC 815.

The Company analyzes all financial instruments with features of both liabilities and equity under FASB ASC Topic No. 480, (“ASC 480”), “Distinguishing Liabilities from Equity” and FASB ASC Topic No. 815, (“ASC 815”) “Derivatives and Hedging”. Derivative liabilities are adjusted to reflect fair value at each reporting period, with any increase or decrease in the fair value recorded in the results of operations (other income/expense) as change in fair value of derivative liabilities. The Company uses a binomial pricing model to determine fair value of these instruments.

Upon conversion or repayment of a debt instrument in exchange for shares of common stock, where the embedded conversion option has been bifurcated and accounted for as a derivative liability, the Company records the shares of common stock at fair value, relieves all related debt, derivatives, and debt discounts, and recognizes a net gain or loss on debt extinguishment. In connection with the debt extinguishment, the Company typically records an increase to additional paid-in capital for any remaining liability balance.

Equity instruments that are initially classified as equity that become subject to reclassification under ASC Topic 815 are reclassified to liabilities at the fair value of the instrument on the reclassification date.

Original Issue Discount

For certain notes issued, the Company may provide the debt holder with an original issue discount. The original issue discount is recorded as a debt discount, reducing the face amount of the note, and is amortized to interest expense over the life of the debt, in the Consolidated Statements of Operations.

Debt Issue Cost

Debt issuance cost paid to lenders, or third parties are recorded as debt discounts and amortized to interest expense over the life of the underlying debt instrument, in the Consolidated Statements of Operations.

F-34

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Revenue Recognition

The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers, the core principle of which is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, the Company performs the following five steps:

• Identification of the contract, or contracts, with a customer

• Identification of the performance obligations in the contract

• Determination of the transaction price

• Allocation of the transaction price to the performance obligations in the contract

• Recognition of the revenue when, or as, performance obligations are satisfied

Identify the contract with a customer

A contract with a customer exists when (i) the Company enters into an enforceable contract with a customer that defines each party’s rights regarding the services to be transferred and identifies the payment terms related to these services, (ii) the contract has commercial substance and, (iii) the Company determines that collection of substantially all consideration for services that are transferred is probable based on the customer’s intent and ability to pay the promised consideration. The Company applies judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience or, in the case of a new customer, published credit and financial information pertaining to the customer.

Identify the performance obligations in the contract

Performance obligations promised in a contract are identified based on the services that will be transferred to the customer that are both capable of being distinct, whereby the customer can benefit from the service either on its own or together with other resources that are readily available from third parties or from the Company, and are distinct in the context of the contract, whereby the transfer of the services is separately identifiable from other promises in the contract. To the extent a contract includes multiple promised services, the Company must apply judgment to determine whether promised services are capable of being distinct and distinct in the context of the contract. If these criteria are not met the promised services are accounted for as a combined performance obligation.

The Company is required under the terms of a customer contract to provide goods for sale. The Company satisfies this performance obligation upon delivery.

Determine the transaction price

The transaction price is determined based on the consideration to which the Company will be entitled in exchange for transferring services to the customer. To the extent the transaction price includes variable consideration, the Company estimates the amount of variable consideration that should be included in the transaction price utilizing either the expected value method or the most likely amount method depending on the nature of the variable consideration. Variable consideration is included in the transaction price if, in the Company’s judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. None of the Company’s contracts contained a significant financing component.

F-35

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

The transaction price is identifiable in the contract and has been agreed upon with the customer prior to delivery of the goods for sale.

Allocate the transaction price to performance obligations in the contract

If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. However, if a series of distinct services that are substantially the same qualifies as a single performance obligation in a contract with variable consideration, the Company must determine if the variable consideration is attributable to the entire contract or to a specific part of the contract. For example, a bonus or penalty may be associated with one or more, but not all, distinct services promised in a series of distinct services that forms part of a single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price to each performance obligation based on a relative standalone selling price basis unless the transaction price is variable and meets the criteria to be allocated entirely to a performance obligation or to a distinct service that forms part of a single performance obligation. The Company determines standalone selling price based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved pricing guidelines related to the performance obligations.

All of our contracts allocate the transaction price to a single distinct performance obligation.

Recognize revenue when or as the Company satisfies a performance obligation

The Company satisfies its performance obligation at a point in time. Revenue is recognized at the time the related performance obligation is satisfied by transferring promised goods to a customer.

When determining revenues, no significant judgements or assumptions are required. For all transactions, the sales price is fixed and determinable (no variable consideration). All consideration from contracts is included in the transaction price. The Company’s contracts all contain single performance obligations.

For our contracts with customers, payment terms are generally within 30 days from delivery of the product. The timing of satisfying our performance obligation does not vary significantly from the typical timing of payment. We do not offer any returns, refunds or warranties, and no arrangements are cancellable.

Disaggregation of Revenues

For the years ended March 31, 2023 and 2022, the Company recognized 100% of its revenues from the sale of its luxury time pieces and jewelry.

Contract Liabilities (Deferred Revenue)

Contract liabilities represent deposits made by customers before the satisfaction of a performance obligation and recognition of revenue. Upon completion of the performance obligation that the Company has with the customer based on the terms of the contract, the liability for the customer deposit is relieved and revenue is recognized.

At March 31, 2023 and 2022, the Company had deferred revenue of $0 and $0, respectively.

F-36

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Cost of Sales

Cost of sales primarily consists of product purchases.

Income Taxes

The Company accounts for income tax using the asset and liability method prescribed by ASC 740, “Income Taxes” (“ASC 740”). Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.

The Company follows the accounting guidance for uncertainty in income taxes using the provisions of ASC 740. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. As of March 31, 2023 and 2022, the Company had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

The Company recognizes interest and penalties related to uncertain income tax positions in other expense. No interest and penalties related to uncertain income tax positions were recorded during the years ended March 31, 2023 and 2022, respectively.

For the years ended March 31, 2023 and 2022, the Company did not have any uncertain tax positions.

Stock-Based Compensation

The Company accounts for our stock-based compensation under ASC 718 “Compensation – Stock Compensation” using the fair value-based method. Under this method, compensation cost is measured at the grant date based on the value of the award and is recognized over the service period, which is usually the vesting period. This guidance establishes standards for the accounting for transactions in which an entity exchanges it equity instruments for goods or services. It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value of the entity’s equity instruments or that may be settled by the issuance of those equity instruments.

The Company uses the fair value method for equity instruments granted to non-employees and use the Black-Scholes model for measuring the fair value of options.

The fair value of stock-based compensation is determined as of the date of the grant or the date at which the performance of the services is completed (measurement date) and is recognized over the vesting periods.

When determining fair value, the Company considers the following assumptions in the Black-Scholes model:

• Exercise price,

• Expected dividends,

• Expected volatility,

• Risk-free interest rate; and

• Expected life of option

F-37

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Stock Warrants

In connection with certain financing (debt or equity), consulting and collaboration arrangements, the Company may issue warrants to purchase shares of its common stock. The outstanding warrants are standalone instruments that are not puttable or mandatorily redeemable by the holder and are classified as equity awards. The Company measures the fair value of warrants issued for compensation using the Black-Scholes option pricing model as of the measurement date. However, for warrants issued that meet the definition of a derivative liability, fair value is determined based upon the use of a binomial pricing model.

Warrants issued in conjunction with the issuance of common stock are initially recorded at fair value as a reduction in additional paid-in capital of the common stock issued. All other warrants are recorded at fair value and expensed over the requisite service period or at the date of issuance if there is not a service period.

Advertising Costs

Advertising costs are expensed as incurred. Advertising costs are included as a component of general and administrative expense in the unaudited consolidated statements of operations.

The Company recognized $6,132 and $1,588 in marketing and advertising costs during the years ended March 31, 2023 and 2022, respectively.

Basic and Diluted Earnings (Loss) per Share

Pursuant to ASC 260-10-45, basic earnings (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding for the periods presented. Diluted earnings per share is computed by dividing net income by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during the period. Potentially dilutive common shares may consist of common stock issuable for stock options and warrants (using the treasury stock method), convertible notes and common stock issuable. These common stock equivalents may be dilutive in the future.

In the event of a net loss, diluted loss per share is the same as basic loss per share since the effect of the potential common stock equivalents upon conversion would be anti-dilutive.

The following potentially dilutive equity securities outstanding as of March 31, 2023 and 2022 were as follows:

	March 31, 2023		March 31, 2022
Convertible debt		627,174,753		75,901,909
Total common stock equivalents		627,174,753		75,901,909

The convertible notes contain exercise prices that have a discount to market ranging from 25% - 55% of the lowest trading price in the preceding 20 days as well as fixed conversion prices. As a result, the amount computed for common stock equivalents could change given the quoted closing trading price at each reporting period.

F-38

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Based on the potential common stock equivalents noted above at March 31, 2023, the Company did not have sufficient authorized shares of common stock (500,000,000) to settle all potential exercises of common stock equivalents at March 31, 2023.

Preferred Stock (Temporary Equity)

We apply the guidance enumerated in ASC 480 “Distinguishing Liabilities from Equity” when determining the classification and measurement of preferred stock. Preferred shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. We classify conditionally redeemable preferred shares (if any), which includes preferred shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within our control, as temporary equity. At all other times, we classified our preferred shares in stockholders’ equity. Our preferred shares do not feature any redemption rights within the holders’ control or conditional redemption features not within our control. Accordingly, unless otherwise noted, all issuances of preferred stock are presented as a component of consolidated stockholders’ deficit.

There were no such instruments at March 31, 2023 and 2022, respectively.

Related Parties

Parties are considered to be related to the Company if the parties, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal with if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.

Recent Accounting Standards

Changes to accounting principles are established by the FASB in the form of ASU’s to the FASB’s Codification. We consider the applicability and impact of all ASU’s on our consolidated financial position, results of operations, stockholders’ deficit, cash flows, or presentation thereof. Management has evaluated all recent accounting pronouncements as issued by the FASB in the form of Accounting Standards Updates (“ASU”) through the date these financial statements were available to be issued and found no recent accounting pronouncements issued, but not yet effective accounting pronouncements, when adopted, will have a material impact on the consolidated financial statements of the Company, except for the following:

In August 2020, FASB issued ASU 2020-06, Accounting for Convertible Instruments and Contracts in an Entity; Own Equity (“ASU 2020-06”), as part of its overall simplification initiative to reduce costs and complexity of applying accounting standards while maintaining or improving the usefulness of the information provided to users of financial statements. Among other changes, the new guidance removes from GAAP separation models for convertible debt that require the convertible debt to be separated into a debt and equity component, unless the conversion feature is required to be bifurcated and accounted for as a derivative or the debt is issued at a substantial premium. As a result, after adopting the guidance, entities will no longer separately present such embedded conversion features in equity and will instead account for the convertible debt wholly as debt. The new guidance also requires use of the “if-converted” method when calculating the dilutive impact of convertible debt on earnings per share, which is consistent with the Company’s current accounting treatment under the current guidance. The guidance is effective for financial statements issued for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years, with early adoption permitted, but only at the beginning of the fiscal year.

F-39

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

We adopted this pronouncement on April 1, 2021; however, the adoption of this standard did not have a material effect on the Company’s consolidated financial statements.

In May 2021, the Financial Accounting Standards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2021-04, Earnings Per Share (Topic 260), Debt—Modifications and Extinguishments (Subtopic 470-50), Compensation—Stock Compensation (Topic 718), and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. This new standard provides clarification and reduces diversity in an issuer’s accounting for modifications or exchanges of freestanding equity-classified written call options (such as warrants) that remain equity classified after modification or exchange.

This standard is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Issuers should apply the new standard prospectively to modifications or exchanges occurring after the effective date of the new standard. Early adoption is permitted, including adoption in an interim period. If an issuer elects to early adopt the new standard in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period.

We adopted this pronouncement on April 1, 2021; however, the adoption of this standard did not have a material effect on the Company’s consolidated financial statements.

In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities from Contracts with Customers, which requires an acquirer in a business combination to recognize and measure contract assets and contract liabilities in accordance with Accounting Standards Codification Topic 606. ASU 2021-08 is effective for fiscal years beginning after December 15, 2022 and early adoption is permitted. While the Company is continuing to assess the timing of adoption and the potential impacts of ASU 2021-08, it does not expect ASU 2021-08 will have a material effect, if any, on its consolidated financial statements.

We adopted this pronouncement on April 1, 2022; however, the adoption of this standard did not have a material effect on the Company’s consolidated financial statements.

Reclassifications

Certain prior year amounts have been reclassified for consistency with the current year presentation. These reclassifications had no material effect on the results of operations, stockholders’ deficit, or cash flows.

F-40

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Note 3 – Advances – Related Party

The Company received various advances (repayments) from (to) the Company’s Chief Executive Officer. The following represents the balance due at March 31, 2022:

	Advances
Terms	Related Party
Issuance date of note	Various
Term	Due on Demand
Maturity date	None
Interest rate	None
Collateral	Unsecured

Balance - March 31, 2021	$	13,221
Advances, net of repayments		(13,221	)
Balance - March 31, 2022	$	–

Note 4 – Convertible Notes Payable

The following represents a summary of the Company’s convertible notes payable, key terms and outstanding balances at March 31, 2023 and 2022, respectively:

	1	2	3	4	3
Terms	Note	Note	Note	Note	Note
Issuance dates of notes	Prior to 2020	May 2020 - January 2021	May 2021	January 2022	October 2022
Maturity date	Prior to 2020	May 2021 - January 2022	May 2022	January 2023	October 2023
Interest rate	6% - 10%	5% - 10%	10%	0%	10%
Collateral	Unsecured	Unsecured	Unsecured	Unsecured	Unsecured
Conversion price	$0.021 - $1.25/share	$0.001 - $0.002/share	$0.001	$0.010	$0.001

														Total			In-Default
Balance - March 31, 2021	$	209,400	$	172,917	$	–		$	–		$	–		$	382,317		$	364,400
Gross proceeds		–		–		200,000			500,000			–			700,000
Debt discount		–		–		(200,000	)		(250,000	)		–			(450,000	)
Amortization of debt discount		–		132,083		183,333			62,500			–			377,916
Balance - March 31, 2022		209,400		305,000		183,333			312,500			–			1,010,233		$	514,400
Gross proceeds		–		–		–			–			25,000			25,000
Debt discount		–		–		–			–			(25,000	)		(25,000	)
Amortization of debt discount		–		–		16,667			187,500			12,500			216,667
Repayments		–		–		–			(31,000	)		–			(31,000	)
Balance - March 31, 2023	$	209,400	$	305,000	$	200,000		$	469,000		$	12,500		$	1,195,900		$	1,183,400

1	These notes are convertible at a price equal to 45% - 50% of the lowest trading price occuring in the preceeding twenty (20) days.
2	These notes are convertible at a price equal to 50% - 75% of the lowest trading price occuring in the preceeding twenty (20) days.
3	This note is convertible at a price equal to 50% of the lowest trading price occuring in the preceeding twenty (20) days.
4	These notes are convertible at $0.01/share and contain an original issue discount equal to 50% of the face amount of the note.

F-41

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Subsequent to the March 31, 2023 year end, in June 2023, one of the Company’s lenders, GPL Ventures (“GPL”) was ordered under judgment by the U.S. Securities and Exchange Commission (“US SEC”) to surrender all outstanding debt owed by the Company to GPL. As a result, the Company recorded a gain on debt extinguishment of $469,387. This includes $361,000 of principal and related accrued interest of $108,387.

Note 5 – Notes Payable

The following represents a summary of the Company’s notes payable, key terms and outstanding balances at March 31, 2023 and 2022, respectively:

Terms	Note	Note	Note	Note
Issuance dates of notes	Prior to 2020	February 2021	July/August 2021	April 2022
Maturity date	Prior to 2020	February 2021	July/August 2022	April 2023
Interest rate	8% - 15%	15%	15%	10%
Collateral	Unsecured	Unsecured	Unsecured	All assets

										Total			In-Default
Balance - March 31, 2021	$	155,000	$	171,000	$	–	$	–		$	326,000		$	326,000
Proceeds		–		–		1,000,000		–			1,000,000
Balance - March 31, 2022		155,000		171,000		1,000,000		–			1,326,000		$	326,000
Proceeds		–		–		–		10,000			10,000
Repayments		–		–		–		(10,000	)		(10,000	)
Balance - March 31, 2023	$	155,000	$	171,000	$	1,000,000	$	–		$	1,326,000		$	1,326,000

In April 2022, the Company executed a note for $10,000, which was repaid in December 2022. From April 2022 through April 2024, the noteholder is entitled to 100,000 post-split shares only upon an uplisting to a senior stock exchange such as NASDAQ, AMEX, or NYSE.

Subsequent to the March 31, 2023 year end, in June 2023, one of the Company’s lenders, GPL Ventures (“GPL”) was ordered under judgment by the U.S. Securities and Exchange Commission (“US SEC”) to surrender all outstanding debt owed by the Company to GPL. As a result, the Company recorded a gain on debt extinguishment of $1,705,087. This includes $1,326,000 of principal and related accrued interest of $379,087.

Note 6 – Derivative Liabilities

The above convertible notes contained embedded conversion options with a conversion price that could result in issuing an indeterminate amount of future common stock to settle the host contract. Accordingly, the embedded conversion options are required to be bifurcated from the host instrument (convertible note) and treated as a liability, which is calculated at fair value, and marked to market at each reporting period.

F-42

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

During the years ended March 31, 2023 and 2022, respectively, the Company used the binomial pricing model to estimate the fair value of its embedded conversion option liabilities on both the commitment date and the remeasurement date with the following inputs:

	March 31, 2023		March 31, 2022
Expected term (years)		1.00		1.00
Expected volatility		227% - 278%		123% - 235%
Expected dividends		0%		0%
Risk free interest rate		2.8% - 4.73%		0.06% - 1.63%

A reconciliation of the beginning and ending balances for the derivative liability measured at fair value on a recurring basis using significant unobservable inputs (Level 3) is as follows at March 31, 2023 and 2022:

Derivative liabilities - March 31, 2021	$	643,014
Fair value at commitment date		371,450
Fair value mark to market adjustment		(61,027	)
Balance - March 31, 2022		953,437
Fair value at commitment date		44,000
Fair value mark to market adjustment		(87,966	)
Balance - March 31, 2023	$	909,471

Changes in fair value of derivative liabilities are included in other income (expense) in the accompanying consolidated statements of operations.

During the years ended March 31, 2023 and 2022, the Company recorded a change in fair of derivative liabilities (gains) of $87,966 and $61,027, respectively.

In connection with bifurcating embedded conversion options and accounting for certain convertible notes payable, the Company computes a fair value on the commitment date, and upon the initial valuation of this instrument, determined that the fair value of the liability exceeded the proceeds of the convertible debt host instrument. As a result, the Company recorded a debt discount at the maximum amount allowed (the face amount of the debt), which required the excess to be recorded as a derivative expense.

For the years ended March 31, 2023 and 2022, the Company recorded a derivative expense of $19,000 and $171,450, respectively.

Note 7 – Fair Value of Financial Instruments

The Company evaluates its financial assets and liabilities subject to fair value measurements on a recurring basis to determine the appropriate level in which to classify them for each reporting period. This determination requires significant judgments to be made.

F-43

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Liabilities measured at fair value on a recurring basis consisted of the following at March 31, 2023 and 2022:

	March 31, 2023
	Level 1		Level 2		Level 3		Total
Liabilities
Derivative liabilities	$	–	$	–	$	909,471	$	909,471
Total	$	–	$	–	$	909,471	$	909,471

	March 31, 2022
	Level 1		Level 2		Level 3		Total
Liabilities
Derivative liabilities	$	–	$	–	$	953,437	$	953,437
Total	$	–	$	–	$	953,437	$	953,437

Note 8 – Series A, Super Voting Preferred Stock

The Company’s Series A, Super Voting Preferred Stock (“Series A PS”) have the following terms:

5,000,000 shares authorized, 2,000,000 shares issued and outstanding (no designations)

Par value - $0.00001

Dividends – none

Voting – equivalent to 500 times that number of votes that each shareholder of common stock is entitled to.

Liquidation value – $0

Anti-dilution rights – none

Note 9 – Stockholders’ Deficit

The Company has one (1) class of common stock:

Common Stock

500,000,000 shares authorized

Par value - $0.00001

Voting at 1 vote per share

As noted above, the Company does not have a sufficient amount of authorized common shares to settle all potential conversions of common stock equivalents.

F-44

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Equity Transactions for the Year Ended March 31, 2023

Stock Issued for Cash and Subscription Receivable

The Company sold 65,000,000 shares of its common stock to various third parties for gross proceeds of $370,000 ($0.003 - $0.01/share).

Stock Issued for Services

The Company issued 12,013,006 shares of common stock for services rendered, having a fair value of $510,065 ($0.005 - $0.05/share), based upon the quoted closing trading price of the Company’s common stock.

Stock Issued for Services – Related Parties

The Company issued 75,000,000 shares of common stock for services rendered to the Company’s Chief Executive Officer and a related family member of the Chief Executive Officer, having a fair value of $3,750,000 ($0.05/share), based upon the quoted closing trading price of the Company’s common stock.

See Note 10 regarding related employment agreements.

Equity Transactions for the Year Ended March 31, 2022

Stock Issued for Cash

The Company sold 701,000 shares of its common stock to various third parties for gross proceeds of $525,750 ($0.75/share).

Stock Issued for Services

The Company issued 80,000 shares of common stock for services rendered, having a fair value of $24,800 ($0.05 - $0.12/share), based upon the quoted closing trading price of the Company’s common stock.

The Company authorized for issuance 312,500 shares of common stock for services rendered, having a fair value of $246,094 ($0.775 - $0.80/share), based upon the quoted closing trading price of the Company’s common stock. At March 31, 2022, all of these shares were recorded as common stock issuable. All shares were issued on May 13, 2022 (fiscal year end March 31, 2023).

Capital contribution – Related Party

The Company recorded $235,000 as contributed capital from the Chief Executive Officer.

F-45

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Note 10 – Commitments

Employment Agreements

Chief Executive Officer

In May 2022, the Company executed a three-year (3) employment agreement with its Chief Executive Officer. The agreement provides for the following:

• After the first three-years (3), the agreement will renew automatically for one-year (1) terms,

• 50,000,000 shares of common stock for services rendered (see Note 9); and

• $20,000 per month

Chief Operations Officer – Related Family Member

In May 2022, the Company executed a three-year (3) employment agreement with a family member related to its Chief Operations Officer. The agreement provides for the following:

• After the first three-years (3), the agreement will renew automatically for one-year (1) terms,

• 25,000,000 shares of common stock for services rendered (see Note 9); and

• $6,667 per month

Underwriter

In June 2022, the Company engaged Spartan Capital Securities, LLC to assist with an offering of up to $15,000,000. The agreement is for Spartan to serve as the lead book-running manager for a period of one-year (1).

Pursuant to the agreement, compensation consists of the following:

• Expense advance - $30,000 non-refundable, which will be credited against accountable expenses incurred upon the successful completion of an offering. The Company has reflected this payment as a component of prepaid expenses at March 31, 2023,

• Cash fee - 8% of the gross proceeds raised,

• Warrant coverage - 5% of the aggregate number of shares sold, warrants will have a cashless exercise provision, a term of five-years (5), exercise price equal to 110% of the offering price per share/unit,

• Expense allowance - up to $150,000 for fees and legal counsel and other out-of-pocket expenses, additionally, 1% of the gross proceeds from the offering shall be provided for non-accountable expenses,

• Overallotment – an option that is exercisable within 45 days after the closing of the offering to acquire up to an additional 15% of the total number of securities (shares/units) to be offered by the Company in the offering,

• Tail coverage – up to 18 months following the expiration or termination of the agreement

F-46

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

Note 11 – Income Taxes

The Company did not have a provision for income taxes or record a tax benefit (current or deferred) for tax years ended March 31, 2023 and 2022, respectively due to continuing losses and availability of net operating loss carry forwards.

On August 16, 2022, the Company adopted the guidance as set forth in the Inflation Reduction Act of 2022 (“IRA 2022”). The IRA 2022, among other tax provisions, imposes a 15% corporate alternative minimum tax based on financial statement income, effective for tax years beginning after December 31, 2022. The Company adopted the guidance on April 1, 2023.

The IRA 2022 also establishes a 1% excise tax on stock repurchases made by publicly traded U.S. corporations, effective for stock repurchases after December 31, 2022. The IRA 2022 did not impact the Company’s current year tax provision or the Company’s consolidated financial statements.

The Company’s tax expense differs from the “expected” tax expense for the period (computed by applying the corporate rate of 21% to loss before taxes), are approximately as follows:

	March 31, 2023			March 31, 2022
Federal income tax benefit	$	(1,399,000	)	$	(483,000	)
Non-deductible items		4,000			36,000
Subtotal		(1,395,000	)		(447,000	)
Change in valuation allowance		1,395,000			447,000
Income tax benefit	$	–		$	–

The tax effects of temporary differences that give rise to significant portions of deferred tax assets and liabilities at March 31, 2023 and 2022, respectively, are approximately as follows:

	March 31, 2023			March 31, 2022
Amortization of debt discount	$	(125,000	)	$	79,000
Share based payments		(952,000	)		57,000
Change in fair value of derivative liabilities		278,000			(13,000	)
Net operating loss carryforwards		(1,368,000	)		(895,000	)
Total deferred tax assets		(2,167,000	)		(772,000	)
Less: valuation allowance		2,167,000			772,000
Net deferred tax asset recorded	$	–		$	–

Deferred tax assets and liabilities are computed by applying the federal (21%) and state income tax rates (0%) in effect to the gross amounts of temporary differences and other tax attributes, such as net operating loss carryforwards. In assessing if the deferred tax assets will be realized, the Company considers whether it is more likely than not that some or all of these deferred tax assets will be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the period in which these deductible temporary differences reverse.

F-47

Maison Luxe, Inc. and Subsidiary

Notes to Consolidated Financial Statements

March 31, 2023 and 2022

(Unaudited)

A valuation allowance for deferred tax assets, including net operating losses, is recognized when it is more likely than not that some or all of the benefit from the deferred tax asset will not be realized. To assess that likelihood, we use estimates and judgment regarding our future taxable income, and we consider the tax consequences in the jurisdiction where such taxable income is generated, to determine whether a valuation allowance is required. Such evidence can include our current financial position, our results of operations, both actual and forecasted, the reversal of deferred tax liabilities, and tax planning strategies as well as the current and forecasted business economics of our industry.

During the year ended March 31, 2023, the valuation allowance increased by approximately $1,395,000. The total valuation allowance results from the Company’s estimate of its uncertainty in being unable to recover its net deferred tax assets.

Our net deferred tax asset is approximately $2,167,000 as of March 31, 2023 with a valuation amount of $2,167,000. We believe it is more likely than not that these deferred tax assets will not be realized. Management considered the likelihood of the Company’s continuing net operating losses and other deferred tax attributes will be utilized prior to their expiration, if applicable. The determination to record a valuation allowance was based on management’s assessment of all available evidence, both positive and negative, supporting realizability of the Company deferred tax asset as required by applicable accounting standards. In light of those criteria for recognizing the tax benefit of deferred tax assets, the Company’s assessment resulted in application of a full valuation allowance against the deferred tax asset as of March 31, 2023.

At March 31, 2023, the Company has federal net operating loss carryforwards, which are available to offset future taxable income, of approximately $6,514,0001 (approximately $1,368,000 at the tax rate). The Company is in the process of analyzing their NOL and has not determined if the Company has had any change of control issues that could limit the future use of these NOL’s. NOL carryforwards that were generated after 2017 may only be used to offset 80% of taxable income and are carried forward indefinitely. NOL’s generated prior to December 31, 2017 expire through 2037.

These carryforwards may be subject to an annual limitation under Section 382 and 383 of the Internal Revenue Code of 1986, and similar state provisions if the Company experienced one or more ownership changes which would limit the amount of NOL and tax credit carryforwards that can be utilized to offset future taxable income and tax, respectively. In general, an ownership change, as defined by Section 382 and 383, results from transactions increasing ownership of certain stockholders or public groups in the stock of the corporation by more than 50 percentage points over a three- year period. The Company has not completed an IRC Section 382/383 analysis. If a change in ownership were to have occurred, NOL and tax credit carryforwards could be eliminated or restricted.

If eliminated, the related asset would be removed from the deferred tax asset schedule with a corresponding reduction in the valuation allowance. Due to the existence of the valuation allowance, limitations created by future ownership changes, if any, will not impact the Company’s effective tax rate.

The Company files corporate income tax returns in the United States and State of Nevada jurisdictions. Due to the Company’s net operating loss posture, all tax years are open and subject to income tax examination by tax authorities. The Company’s policy is to recognize interest expense and penalties related to income tax matters as tax expense. At March 31, 2023 and 2022, respectively, there are no unrecognized tax benefits, and there were no significant accruals for interest related to unrecognized tax benefits or tax penalties.

Note 12 – Subsequent Events

Stock Issued for Cash

The Company sold 31,800,000 shares of its common stock to various third parties for gross proceeds of $95,400 ($0.003/share).

F-48

PART III – EXHIBITS

Index to Exhibits

Exhibit No.	Description
2.1*	Articles of Incorporation (filed June 20, 2002)
2.2*	Articles of Amendment (filed April 1, 2008)
2.3*	Articles of Amendment (filed September 30, 2015)
2.4*	Articles of Amendment (filed March 10, 2017)
2.5*	Bylaws of Maison Luxe, Inc. (formerly Clikia Corp., formerly MK Automotive, Inc.)
2.6*	Articles of Amendment (filed November 2, 2017)
2.7*	Articles of Amendment (filed March 6, 2018)
2.8*	Articles of Amendment (filed May 1, 2018)
2.9*	Articles of Amendment (filed July 24, 2018)
2.10*	Articles of Amendment (filed January 9, 2019)
2.11*	Articles of Amendment (filed May 3, 2019)
2.12*	Articles of Amendment (filed January 27, 2020)
2.13*	Articles of Amendment (filed October 21, 2020)
2.14@	Articles of Amendment (filed March 1, 2024)
2.15#	Articles of Amendment (filed May 1, 2024)
3.1*	Convertible Promissory Note issued to Schooner Equities LLC
3.2*	Convertible Promissory Note issued to GPL Ventures LLC, face amount $30,000
3.3*	Convertible Promissory Note issued to GPL Ventures LLC, face amount $25,000
3.4*	Convertible Promissory Note issued to GPL Ventures LLC, face amount $100,000
3.5*	Convertible Promissory Note issued to GPL Ventures LLC, face amount $115,000
3.6*	Convertible Promissory Note issued to GPL Ventures LLC, face amount $40,000
3.7*	Convertible Promissory Note issued to GPL Ventures LLC, face amount $150,000
3.8*	Convertible Promissory Note issued to GPL Ventures LLC, face amount $61,000
3.9*	Convertible Promissory Note issued to A2G, LLC, face amount $150,000
3.10*	Convertible Promissory Note issued to Common Sense Holdings, LLC, face amount $200,000
3.11*	Convertible Promissory Note issued to Cimarron Capital, Inc., face amount $300,000
3.12*	Convertible Promissory Note issued to Christine Arenella, face amount $200,000
4.1#	Form of Subscription Agreement
6.1*	Archive Purchase Agreement between Clikia Corp. and David Loflin
6.2*	Promissory Note issued by Maison Luxe LLC to GPL Ventures LLC, face amount $25,000
6.3*	Promissory Note issued by Maison Luxe LLC to GPL Ventures LLC, face amount $30,000
6.4*	Promissory Note issued by Maison Luxe LLC to GPL Ventures LLC, face amount $101,000
6.5*	Promissory Note issued by Maison Luxe LLC to GPL Ventures LLC, face amount $20,500
6.6*	Promissory Note issued by Maison Luxe LLC to GPL Ventures LLC, face amount $171,000
6.7*	Promissory Note issued by Maison Luxe LLC to GPL Ventures LLC, face amount $25,000
6.8*	Promissory Note issued by Maison Luxe LLC to GPL Ventures LLC, face amount $30,000
6.9*	Promissory Note issued by Maison Luxe LLC to GPL Ventures LLC, face amount $300,000
6.10*	Promissory Note issued by Maison Luxe LLC to GPL Ventures LLC, face amount $700,000
6.11@	Simple Agreement for Future Equity issued to Maison Luxe, Inc. by Impossible Diamond, Inc. dated January 25, 2021, for $150,000
6.12@	Simple Agreement for Future Equity issued to Maison Luxe, Inc. by Impossible Diamond, Inc. dated April 13, 2021, for $50,000
6.13#	Settlement Agreement among the Company, Cimarron Capital, Inc. and Christine Arenella
6.14#	Employment Agreement between the Company and Anil Idnani
6.15#	Employment Agreement between the Company and Raj Idnani
7.1*	Plan and Agreement of Reorganization between Clikia Corp., f/k/a MK Automotive, Inc., and Clikia Corp., a Louisiana corporation
7.2*	Agreement and Plan of Reorganization among Clikia Corp., Maison Luxe, Inc., a Wyoming corporation, and Maison Luxe, LLC, a Delaware limited liability company
11.1#	Consent of Newlan law Firm, PLLC (See Exhibit 12.1)
12.1#	Opinion of Newlan Law Firm, PLLC

___________________

# Filed herewith.

* Incorporated by reference as indicated.

@ Filed previously.

29

SIGNATURES

Pursuant to the requirements of Regulation A, the issuer certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form 1-A and has duly caused this offering statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Fort Lee, State of New Jersey, on June 20, 2024.

MAISON LUXE, INC.
By:	/s/ Anil Idnani
	Anil Idnani
	Chief Executive Officer

This Offering Statement has been signed by the following persons in the capacities and on the dates indicated.

By: /s/ Anil Idnani	June 20, 2024
Anil Idnani
Chief Executive Officer, Acting Chief Financial Officer, Principal Accounting Officer, Secretary and Director

By: /s/ John Cormier	June 20, 2024
John Cormier
Director

30

EX1A-2A CHARTER

Exhibit 2.15

 

EX1A-4 SUBS AGMT

Exhibit 4.1

SUBSCRIPTION AGREEMENT

Maison Luxe, Inc.

NOTICE TO INVESTORS

The securities of Maison Luxe, Inc., a Nevada corporation (the “Company”), to which this Subscription Agreement relates, represent an investment that involves a high degree of risk, suitable only for persons who can bear the economic risk for an indefinite period of time and who can afford to lose their entire investments. Investors should further understand that this investment is illiquid and is expected to continue to be illiquid for an indefinite period of time. No public market exists for the securities to which this Subscription Agreement relates.

The securities offered hereby have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), or any state securities or blue sky laws and are being offered and sold in reliance on exemptions from the registration requirements of the Securities Act and state securities or blue sky laws. Although an Offering Statement has been filed with the Securities and Exchange Commission (the “SEC”), that Offering Statement does not include the same information that would be included in a Registration Statement under the Securities Act. The securities offered hereby have not been approved or disapproved by the SEC, any state securities commission or other regulatory authority, nor have any of the foregoing authorities passed upon the merits of the offering to which this Subscription Agreement relates or the adequacy or accuracy of this Subscription Agreement or any other materials or information made available to prospective investors in connection with the offering to which this Subscription Agreement. Any representation to the contrary is unlawful.

The securities offered hereby cannot be sold or otherwise transferred, except in compliance with the Securities Act. In addition, the securities offered hereby cannot be sold or otherwise transferred, except in compliance with applicable state securities or “blue sky” laws. Investors who are not “accredited investors” (as that term is defined in Section 501 of Regulation D promulgated under the Securities Act) are subject to limitations on the amount they may invest, as described in Section 4(g) of this Subscription Agreement.

To determine the availability of exemptions from the registration requirements of the Securities Act as such may relate to the offering to which this Subscription Agreement relates, the Company is relying on each investor’s representations and warranties included in this Subscription Agreement and the other information provided by each investor in connection herewith.

Prospective investors may not treat the contents of this Subscription Agreement, the Offering Circular or any of the other materials provided by the Company (collectively, the “Offering Materials”), or any prior or subsequent communications from the Company or any of its officers, employees or agents (including “Testing the Waters” materials), as investment, legal or tax advice. Each prospective investor should consult such investor’s own counsel, accountants and other professional advisors as to investment, legal, tax and other related matters concerning such investor’s proposed investment in the Company.

The Offering Materials may contain forward-looking statements and information relating to, among other things, the Company, its business plan, its operating strategy and its industries. These forward-looking statements are based on the beliefs of, assumptions made by, and information currently available to, the Company’s management. When used in the Offering Materials, the words “estimate,” “project,” “believe,” “anticipate,” “intend,” “expect” and similar expressions are intended to identify forward-looking statements, which constitute forward looking statements. These statements reflect management’s current views with respect to future events and are subject to risks and uncertainties that could cause the Company’s actual results to differ materially from those contained in the forward-looking statements. Investors are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date on which they are made. The Company does not undertake any obligation to revise or update these forward-looking statements to reflect events or circumstances after such date or to reflect the occurrence of unanticipated events.

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SUBSCRIPTION AGREEMENT

This subscription agreement (the “Subscription Agreement” or the “Agreement”) is entered into by and between Maison Luxe, Inc., a Nevada corporation (the Company), and the undersigned investor (“Investor”), as of the date set forth on the signature page hereto. Any term used but not defined herein shall have the meaning set forth in the Offering Circular (defined below).

RECITALS

WHEREAS, the Company is offering for sale a maximum of 500,000,000 shares of its common stock (the “Offered Shares”), pursuant to Tier 1 of Regulation A promulgated under the Securities Act (the “Offering”) at a fixed price of $____[0.001-0.005] per share (the “Share Purchase Price”), on a best-efforts basis.

WHEREAS, Investor desires to acquire that number of Offered Shares (the “Subject Offered Shares”) as set forth on the signature page hereto at the Share Purchase Price.

WHEREAS, the Offering will terminate at the earlier of: (a) the date on which all of the securities offered in the Offering shall have been sold, (b) the date which is one year from the Offering having been qualified by the SEC or (c) the date on which the Offering is earlier terminated by the Company, in its sole discretion (in each case, the “Termination Date”).

NOW, THEREFORE, for and in consideration of the premises and the mutual covenants hereinafter set forth, the parties hereto do hereby agree as follows:

INVESTOR INFORMATION
Name of Investor							SSN or EIN
Street Address
City					State				Zip Code
Phone		E-mail				State/Nation of Residency
Name and Title of Authorized Representative, if investor is an entity or custodial account
Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)
Jurisdiction of Organization			Date of Organization				Account Number
CHECK ONE:	Individual Investor			Custodian Entity				Tenants-in-Common
	Community Property			Corporation				Joint Tenants
	LLC			Partnership				Trust

If the Subject Offered Shares are intended to be held as Community Property, as Tenants-In-Common or as Joint Tenancy, then each party (owner) must execute this Subscription Agreement.

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1.       Subscription.

(a)       Investor hereby irrevocably subscribes for, and agrees to purchase, the Subject Offered Shares set forth on the signature page hereto at the Share Purchase Price, upon the terms and conditions set forth herein. The aggregate purchase price for the Subject Offered Shares subscribed by Investor (the “Purchase Price”) is payable to the Company in the manner provided in Section 2(a).

(b)       Investor understands that the Offered Shares are being offered pursuant to the Offering Circular dated ________, 2024, and its exhibits (collectively, the “Offering Circular”), as filed with the SEC. By subscribing for the Subject Offered Shares, Investor acknowledges that Investor has received and reviewed a copy of the Offering Circular and any other information required by Investor to make an investment decision with respect to the Subject Offered Shares.

(c)       This Subscription Agreement may be accepted or rejected in whole or in part, for any reason or for no reason, at any time prior to the Termination Date, by the Company in its sole and absolute discretion. The Company will notify Investor whether this Subscription Agreement is accepted or rejected. If rejected, Investor’s payment shall be returned to Investor without interest and all of Investor’s obligations hereunder shall terminate, except for Section 5 hereof, which shall remain in force and effect.

(d)       The terms of this Subscription Agreement shall be binding upon Investor and Investor’s permitted transferees, heirs, successors and assigns (collectively, the “Transferees”); provided, however, that for any such transfer to be deemed effective, the proposed Transferee shall have executed and delivered to the Company, in advance, an instrument in form acceptable to the Company in its sole discretion, pursuant to which the proposed Transferee shall acknowledge and agree to be bound by the representations and warranties of Investor and the terms of this Subscription Agreement. No transfer of this Agreement may be made without the consent of the Company, which consent may be withheld by the Company in its sole and absolute discretion.

2.        Payment and Purchase Procedure. The Purchase Price shall be paid simultaneously with Investor’s delivery of this Subscription Agreement. Investor shall deliver payment of the Purchase Price of the Subject Offered Shares in the manner set forth in Section 8 hereof. Investor acknowledges that, in order to subscribe for Offered Shares, Investor must comply fully with the purchase procedure requirements set forth in Section 8 hereof.

3.       Representations and Warranties of the Company. The Company represents and warrants to Investor that each of the following is true and complete in all material respects as of the date of this Subscription Agreement:

(a)       the Company is a corporation duly formed, validly existing and in good standing under the laws of the State of Nevada. The Company has all requisite power and authority to own and operate its properties and assets, to execute and deliver this Subscription Agreement, the Subject Offered Shares and any other agreements or instruments required hereunder. The Company is duly qualified and is authorized to do business and is in good standing as a foreign corporation in all jurisdictions in which the nature of its activities and of its properties (both owned and leased) makes such qualification necessary, except for those jurisdictions in which failure to do so would not have a material adverse effect on the Company or its business;

(b)       The issuance, sale and delivery of the Subject Offered Shares in accordance with this Subscription Agreement have been duly authorized by all necessary corporate action on the part of the Company. The Subject Offered Shares, when issued, sold and delivered against payment therefor in accordance with the provisions of this Subscription Agreement, will be duly and validly issued, fully paid and non-assessable; and

(c)       the acceptance by the Company of this Subscription Agreement and the consummation of the transactions contemplated hereby are within the Company’s powers and have been duly authorized by all necessary corporate action on the part of the Company. Upon the Company’s acceptance of this Subscription Agreement, this Subscription Agreement shall constitute a valid and binding agreement of the Company, enforceable against the Company in accordance with its terms, except (1) as limited by applicable bankruptcy, insolvency, reorganization, moratorium or other laws of general application affecting enforcement of creditors’ rights and (2) as limited by general principles of equity that restrict the availability of equitable remedies.

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4.       Representations and Warranties of Investor. Investor represents and warrants to the Company that each of the following is true and complete in all material respects as of the date of this Subscription Agreement:

(a)       Requisite Power and Authority. Investor has all necessary power and authority under all applicable provisions of law to execute and deliver this Subscription Agreement and to carry out the provisions hereof. Upon due delivery hereof, this Subscription Agreement will be a valid and binding obligation of Investor, enforceable in accordance with its terms, except (1) as limited by applicable bankruptcy, insolvency, reorganization, moratorium or other laws of general application affecting enforcement of creditors’ rights and (2) as limited by general principles of equity that restrict the availability of equitable remedies.

(b)       Company Offering Circular; Company Information. Investor acknowledges the public availability of the Offering Circular which can be viewed on the SEC Edgar Database, under CIK number 0001486452, and that Investor has reviewed the Offering Circular. Investor acknowledges that the Offering Circular makes clear the terms and conditions of the Offering and that the risks associated therewith are described. Investor has had an opportunity to discuss the Company’s business, management and financial affairs with directors, officers and management of the Company and has had the opportunity to review the Company’s operations and facilities. Investor has also had the opportunity to ask questions of, and receive answers from, the Company and its management regarding the terms and conditions of the Offering. Investor acknowledges that, except as set forth herein, no representations or warranties have been made to Investor, or to any advisor or representative of Investor, by the Company with respect to the business or prospects of the Company or its financial condition.

(c)       Investment Experience; Investor Suitability. Investor has sufficient experience in financial and business matters so as to be capable of evaluating the merits and risks of an investment in the Offered Shares, and to make an informed decision relating thereto. Alternatively, Investor has utilized the services of a purchaser representative and, together, they have sufficient experience in financial and business matters so as to be capable of evaluating the merits and risks of an investment in the Offered Shares, and to make an informed decision relating thereto. Investor has evaluated the risks of an investment in the Offered Shares, including those described in the section of the Offering Circular entitled “Risk Factors”, and has determined that such an investment is suitable for Investor. Investor has adequate financial resources for an investment of this character. Investor is capable of bearing a complete loss of Investor’s investment in the Offered Shares.

(d)       No Registration. Investor understands that the Offered Shares are not being registered under the Securities Act, on the ground that the issuance thereof is exempt under Regulation A promulgated under the Securities Act, and that reliance on such exemption is predicated, in part, on the truth and accuracy of Investor’s representations and warranties, and those of the other purchasers of the Offered Shares in the Offering.

Investor further understands that the Offered Shares are not being registered under the securities laws of any state, on the basis that the issuance thereof is exempt as an offer and sale not involving a registrable public offering in such state.

Investor covenants not to sell, transfer or otherwise dispose of any Offered Shares, unless such Offered Shares have been registered under the Securities Act and under applicable state securities laws, or exemptions from such registration requirements are available.

(e)       Illiquidity and Continued Economic Risk. Investor acknowledges and agrees that there is a limited public market for the Offered Shares and that there is no guarantee that a market for their resale will continue to exist. Investor must, therefore, bear the economic risk of the investment in the Subject Offered Shares indefinitely and Investor acknowledges that Investor is able to bear the economic risk of losing Investor’s entire investment in the Subject Offered Shares.

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(f)       Investor Status. Investor represents that either:

(1)       Investor has a a minimum annual gross income of $70,000 and a minimum net worth of $70,000, exclusive of automobile, home and home furnishings; or

(2)       Investor has a minimum net worth of $250,000, exclusive of automobile, home and home furnishings.

Investor represents that, to the extent Investor has any questions with respect to Investor’s satisfying the standards set forth in subparagraphs (1) and (2), Investor has sought professional advice.

(g)       Investor Information. Within five (5) days after receipt of a request from the Company, Investor hereby agrees to provide such information with respect to Investor’s status as a Company shareholder and to execute and deliver such documents as may reasonably be necessary to comply with any and all laws and regulations to which the Company is, or may become, subject, including, without limitation, the need to determine the accredited investor status of the Company’s shareholders. Investor further agrees that, in the event Investor transfers any Offered Shares, Investor will require the transferee of any such Offered Shares to agree to provide such information to the Company as a condition of such transfer.

(h)       Valuation; Arbitrary Determination of Share Purchase Price by the Company. Investor acknowledges that the Share Purchase Price of the Offered Shares in the Offering was set by the Company on the basis of the Company’s internal valuation and no warranties are made as to value. Investor further acknowledges that future offerings of securities of the Company may be made at lower valuations, with the result that Investor’s investment will bear a lower valuation.

(i)       Domicile. Investor maintains Investor’s domicile (and is not a transient or temporary resident) at the address provided herein.

(j)       Foreign Investors. If Investor is not a United States person (as defined by Section 7701(a)(30) of the Internal Revenue Code of 1986, as amended), Investor hereby represents that Investor is in full compliance with the laws of Investor’s jurisdiction in connection with any invitation to subscribe for the Offered Shares or any use of this Subscription Agreement, including, without limitation, (1) the legal requirements within Investor’s jurisdiction for the purchase of the Subject Offered Shares, (2) any foreign exchange restrictions applicable to such purchase, (3) any governmental or other consents that may need to be obtained, and (4) the income tax and other tax consequences, if any, that may be relevant to the purchase, holding, redemption, sale or transfer of the Subject Offered Shares. Investor’s subscription and payment for and continued beneficial ownership of the Subject Offered Shares will not violate any applicable securities or other laws of Investor’s jurisdiction.

(k)       Fiduciary Capacity. If Investor is purchasing the Subject Offered Shares in a fiduciary capacity for another person or entity, including, without limitation, a corporation, partnership, trust or any other juridical entity, Investor has been duly authorized and empowered to execute this Subscription Agreement and all other related documents. Upon request of the Company, Investor will provide true, complete and current copies of all relevant documents creating Investor, authorizing Investor’s investment in the Company and/or evidencing the satisfaction of the foregoing.

5.       Indemnity. The representations, warranties and covenants made by Investor herein shall survive the consummation of this Subscription Agreement. Investor agrees to indemnify and hold harmless the Company and its officers, directors and agents, and each other person, if any, who controls the Company within the meaning of Section 15 of the Securities Act, against any and all loss, liability, claim, damage and expense whatsoever (including, but not limited to, any and all reasonable attorneys’ fees, including attorneys’ fees on appeal) and expenses reasonably incurred in investigating, preparing or defending against any false representation or warranty or breach of failure by Investor to comply with any covenant or agreement made by Investor herein or in any other document furnished by Investor to any of the foregoing in connection with the transaction contemplated hereby.

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6.       Governing Law; Jurisdiction. This Agreement shall be governed by and construed in accordance with the laws of the State of Nevada, applicable to agreements made in and wholly to be performed in that jurisdiction with regards to the choice of law rules of such state, except for matters arising under the Securities Act or the Securities Exchange Act of 1934, which matters shall be construed and interpreted in accordance with such laws.

7.       Notices. Notice, requests, demands and other communications relating to this Subscription Agreement and the transactions contemplated herein shall be in writing and shall be deemed to have been duly given if and when (a) delivered personally, on the date of such delivery; or (b) mailed by registered or certified mail, postage prepaid, return receipt requested, in the third day after the posting thereof; or (c) e-mailed on the date of such delivery to the address of the respective parties as follows, if to the Company, to Maison Luxe, Inc., 1 Bridge Plaza, 2nd Floor, Fort Lee, New Jersey 07024, Attention: Anil Idnani, Chief Executive Officer. If to Investor, at Investor’s address supplied in connection herewith, or to such other address as may be specified by written notice from time to time by the party entitled to receive such notice. Any notices, requests, demands or other communications by email shall be confirmed by letter given in accordance with (a) or (b) above.

8.       Purchase Procedure. Investor acknowledges that, in order to subscribe for the Subject Offered Shares, Investor must, and Investor does hereby, deliver (in a manner described below) to the Company:

(a)       a single executed counterpart of the Subscription Agreement, which shall be delivered to the Company either by (1) physical delivery to: Maison Luxe, Inc., Attention: Anil Idnani, Chief Executive Officer, 1 Bridge Plaza, 2nd Floor, Fort Lee, New Jersey 07024; (2) e-mail to: anil@maisonluxeny.com; and

(b)       payment of the Purchase Price, which shall be delivered in the manner set forth in Annex I attached hereto and made a part hereof.

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9.       Miscellaneous. All pronouns and any variations thereof shall be deemed to refer to the masculine, feminine, neuter, singular or plural, as the identity of the person or persons or entity or entities may require. Other than as set forth herein, this Subscription Agreement is not transferable or assignable by Investor. The representations, warranties and agreements contained herein shall be deemed to be made by, and be binding upon, Investor and Investor’s heirs, executors, administrators and successors and shall inure to the benefit of the Company and its successors and assigns. None of the provisions of this Subscription Agreement may be waived, changed or terminated orally or otherwise, except as specifically set forth herein or except by a writing signed by the Company and Investor. In the event any part of this Subscription Agreement is found to be void or unenforceable, the remaining provisions are intended to be separable and binding with the same effect as if the void or unenforceable part were never in this Subscription Agreement. This Subscription Agreement supersedes all prior discussions and agreements between the Company and Investor, if any, with respect to the subject matter hereof and contains the sole and entire agreement between the Company and Investor with respect to the subject matter hereof. The terms and provisions of this Subscription Agreement are intended solely for the benefit of each party hereto and their respective successors and assigns, and it is not the intention of the parties to confer, and no provision hereof shall confer, third-party beneficiary rights upon any other person. The headings used in this Subscription Agreement have been inserted for convenience of reference only and do not define or limit the provisions hereof. In the event that either party hereto shall commence any suit, action or other proceeding to interpret this Subscription Agreement, or determine to enforce any right or obligation created hereby, then such party, if it prevails in such action, shall recover its reasonable costs and expenses incurred in connection therewith, including, but not limited to, reasonable attorneys’ fees and expenses and costs of appeal, if any. All notices and communications to be given or otherwise made to Investor shall be deemed to be sufficient if sent by e-mail to such address provided by Investor herein. Unless otherwise specified in this Subscription Agreement, Investor shall send all notices or other communications required to be given hereunder to the Company via e-mail at anil@maisonluxeny.com. Any such notice or communication shall be deemed to have been delivered and received on the first business day following that on which the e-mail has been sent (assuming that there is no error in delivery). As used in this Section 9, the term “business day” shall mean any day other than a day on which banking institutions in the State of Nevada are legally closed for business. This Subscription Agreement may be executed in one or more counterparts. No failure or delay by any party in exercising any right, power or privilege under this Subscription Agreement shall operate as a waiver thereof nor shall any single or partial exercise thereof preclude any other or further exercise thereof or the exercise of any other right, power or privilege. The rights and remedies herein provided shall be cumulative and not exclusive of any rights or remedies provided by law.

10.       Consent to Electronic Delivery of Notices, Disclosures and Forms. Investor understands that, to the fullest extent permitted by law, any notices, disclosures, forms, privacy statements, reports or other communications (collectively, “Communications”) regarding the Company, Investor’s investment in the Company and the Subject Offered Shares (including annual and other updates and tax documents) may be delivered by electronic means, such as by e-mail. Investor hereby consents to electronic delivery as described in the preceding sentence. In so consenting, Investor acknowledges that e-mail messages are not secure and may contain computer viruses or other defects, may not be accurately replicated on other systems or may be intercepted, deleted or interfered with, with or without the knowledge of the sender or the intended recipient. Investor also acknowledges that an e-mail from the Company may be accessed by recipients other than Investor and may be interfered with, may contain computer viruses or other defects and may not be successfully replicated on other systems. Neither the Company, nor any of its respective officers, directors and affiliates, and each other person, if any, who controls the Company within the meaning of Section 15 of the Securities Act (collectively, the “Company Parties”), gives any warranties in relation to these matters. Investor further understands and agrees to each of the following: (a) other than with respect to tax documents in the case of an election to receive paper versions, none of the Company Parties will be under any obligation to provide Investor with paper versions of any Communications; (b) electronic Communications may be provided to Investor via e-mail or a website of a Company Party upon written notice of such website’s internet address to such Investor. In order to view and retain the Communications, Investor’s computer hardware and software must, at a minimum, be capable of accessing the Internet, with connectivity to an internet service provider or any other capable communications medium, and with software capable of viewing and printing a portable document format (“PDF”) file created by Adobe Acrobat. Further, Investor must have a personal e-mail address capable of sending and receiving e-mail messages to and from the Company Parties. To print the documents, Investor will need access to a printer compatible with his or her hardware and the required software; (c) if these software or hardware requirements change in the future, a Company Party will notify the Investor through written notification. To facilitate these services, Investor must provide the Company with his or her current e-mail address and update that information as necessary. Unless otherwise required by law, Investor will be deemed to have received any electronic Communications that are sent to the most current e-mail address that the Investor has provided to the Company in writing; (d) none of the Company Parties will assume liability for non-receipt of notification of the availability of electronic Communications in the event Investor’s e-mail address on file is invalid; Investor’s e-mail or Internet service provider filters the notification as “spam” or “junk mail”; there is a malfunction in Investor’s computer, browser, internet service or software; or for other reasons beyond the control of the Company Parties; and (e) solely with respect to the provision of tax documents by a Company Party, Investor agrees to each of the following: (1) if Investor does not consent to receive tax documents electronically, a paper copy will be provided, and (2) Investor’s consent to receive tax documents electronically continues for every tax year of the Company until Investor withdraws its consent by notifying the Company in writing.

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Investor certifies that Investor has read this entire Subscription Agreement and that every statement made by Investor herein is true and complete.

The Company may not be offering the Offered Shares in every state. The Offering Materials do not constitute an offer or solicitation in any state or jurisdiction in which the Offered Shares are not being offered. The information presented in the Offering Materials was prepared by the Company solely for the use by prospective investors in connection with the Offering. Nothing contained in the Offering Materials is or should be relied upon as a promise or representation as to the future performance of the Company.

The Company reserves the right, in its sole discretion and for any reason whatsoever, to modify, amend and/or withdraw all or a portion of the Offering and/or accept or reject, in whole or in part, for any reason or for no reason, any prospective investment in the Offered Shares. Except as otherwise indicated, the Offering Materials speak as of their date. Neither the delivery nor the purchase of the Offered Shares shall, under any circumstances, create any implication that there has been no change in the affairs of the Company since that date.

[ SIGNATURE PAGE FOLLOWS ]

8

IN WITNESS WHEREOF, the undersigned has executed this Subscription Agreement on the date set forth below.

Dated: _______________________.

INDIVIDUAL INVESTOR
	(Signature)		(Subscription Amount)
	(Printed Name)		(Number of Offered Shares Subscribed)
CORPORATION/LLC/TRUST INVESTOR
		(Name of Corporation/LLC/Trust)	(Subscription Amount)
	(Signature)
			(Number of Offered Shares Subscribed)
	(Printed Name)
	(Title)
PARTNERSHIP INVESTOR
			$
	(Name of Partnership)		(Subscription Amount)
	(Signature)
			(Number of Offered Shares Subscribed)
	(Printed Name)
	(Title)
COMPANY ACCEPTANCE

The foregoing subscription for ________ Offered Shares, a Subscription Amount of $_________, is hereby accepted on behalf of Maison Luxe, Inc., a Nevada corporation, this _____ day of ____________, 202__.

MAISON LUXE, INC.

By: _______________________

Anil Idnani

Chief Executive Officer

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EX1A-6 MAT CTRCT

Exhibit 6.13

SETTLE.MENT AGREEMENT THIS SETTLEMENT AGREEMENT (hereinafter the -- Agreement") is made and entered into this day 0f March, 024. by and among Jv1aison luxe. Inc. (herein;fter the .. Company .. ). Cimarron Capital. Jnc. (hereinafler ·•Cimarron") and Christine Arenella (hereinafter -- Arenella .. ) {collectively the -- Parties·} WITNESSETH \ \ 'I - IERL \ S . the Comp . ' . rny . Cimmaron J . nd . 1 \ .. r nelb lrn . Ye had YGrious business trnnsat .:: lions betwern and among them . including . without limitation . Cimarron·s and Arenella·s loaning the Company funds in January ' . 2022 , and the Company·s issuing certain promissory notes to Cimmaron (the '·Cirnmaron Note··, a copy of which is attached hereto as Exhibit A) and Arenella (the .. Arenella Note .. , a copy of which is attached hereto as Exhibit B) . in consideration of such loans, as follows : Current .' \ laturi1y Loan Proceeds Principal Dale of Balantc Date tu Compau - Amount : \ 'otc Lender S231.000 1/3/1023 $150,000 $300.000 1/3/2011 Cimmaron Capital, lnc. $192.000 1/312023 s100.noo S100.000 l!J/1011 Christin!! Arendln WHEREAS, various disputes have arisen between the Paiiies which they desire lo settle between them according to the follov, : i . ng terms and conditions . NOW . THEREFORE . in consideration of the mutual covenants and promises set forth herein and in consideration of the sum of ten dollars in hand paid, Lhe receipt and sufficiency of which is hereby acknowledged, the Parties agree as follO \ - vs : 1. Cancellation of Notes . Effective upon receipt of the first payment required by Section 2 , Cimmaron hereby cancels all principal . including original issue discount, and accrued interest owed by the Company under the Cimmaron Note, as of the date of this Agreement . Effective upon receipt of the first payment required by Section 2 , A . renella hereby cancels all principal, including original issue discount . and accrued interest owed by the Company under the Arenella Note, as of the date of this Agreement . 2. Payments to Cimarron ancl Arenella . In consideration of Ciman - on·s and Arenella's cancelling the Cimarron Note and the Arenella Note, respectively, the Company shall pay Cimarron and Arenella, jointly, the total sum of Two Hundred Sixty - Four Thousand Dollars ( $ 264 , 000 ), in accordance with the following payment schedule, by wire transfer to an account designated by CimmTon and Arenella in a separate e - mail containing the wire instructions, which they may change from time to time in writing : (a) Commencing on the date of the mutual execution of this Agreement, and on the first day of each of the follo - wing 1] months, the Company shall pay to Cimarron and Arenella, jointly. the sum of Ten Thousand Doll r (, 10,000) per month, for a total of One - Hundred T \ venty Thousand Dollars ($120,000). 2}? N=l..,,9' - f - l!' - t'O.A' \ m, \ Cf> - - - b) On ,Mard1 I. 2025, the Company shall have the right but not the obligation to satisfy its remaining obligation of One Hundred Forty - Four Thousand Dollars ($144,000) then 0 \ \ 11ed to Cimanon and Arenella by making a lump sum payment to Cimarron and A.renella of One Hw1dred Twenty Thousand Dollars ( 00). ( c) ln the event that the Company elects not to make this lump sum payment as set forth in paragraph 2(b), then, commencing Marc!:J. 1, 2025, and continuing on the first day of each of the following 11 APn., SETTLO!E: - ;T . - \ GREE. \ IE: \ T I I

Jl'l(lnths . the Comp :: u 1 y shall m 1 kc monthly p : 1 ) rncnt . · to Cirnnrron and 1 \ rc - m % 1 . jointly . for a tot :: il of One llundred forty - Four Thousand Dollars ( $ 144 . 000 ) . (cl) 1 n the , en! th n t the Company foils l o make any of the p:l) n 1i..nts required by thjs Scctiun 2. the' entir ; imount th 1 . 'n due :: ind 11 \ \ · ing hall imrn ecl i :: ikly become payable and th e n :: maining unpaid : 1111 nunt hall bcdr int e rest at tJ 1 c highc 5 t thcn - kgal rate . 3. \ ·Iutuai ( ; tul rn! IZelt - ase ant.l ( .. o \ 'cnant f \ 'ot to Sue,. E . : \ ccpt \ Y.ith r espec r 10 t'l1e obligati ons un ck:· - r : ind h. ' i"i1b \ ;1 · th i . . - \ grc: , : m c nt. :m1.I :, ubj cLl i ii 1hc i"uil a nd 1.1 mpl c: ic pcrliirmui1 ' I:' ul ' : ill . Ul . - h uh lig ;1 1i o1b . th, . Cnm1xmy on the· · ,ne hanJ. and Cimarron anJ Arcnclla . on the other. do hereby agre e w fully. fino.Uy and furl:' · 1 e r rnutu ill) release and fi.,rc' \ ' er disch 1rge nd own:mt n ot to sue each other. and each other·s respcctiYe parent companies. subsidiaries. 8fliliutes. diYisions. attorneys. insurers. officers. directors. princjp::11s. aJcnts shareholders. members. employees. predecessors. successors. assigns. personal representatives. partners. heirs and executors from any and all debts. fees. attorneys· fees. liens. costs. expenses. damages, sums of money. accounts. bonds. bills. co \ enants. promises. _judgments. charges. demands. claims. causes of action. suits. liabilities. obligations or contracts of any kind \ Yhntsoe \ ·er_ ,, ' hether in .law or in equity, , - vhether asserted or unassertecl. whether kno,Yn or unknown. fi \ ed or contingent. under statute or othe.1wise. mising : from or related t(i the ads and omissions forming the basis of this Dispute . The Parties expressly and specifically waive any and all rights and remedies _proYided by any statute .in any jurisdiction . .including. but not limited to. any lm \ S or the t:nitecl Stales or any State \ Yithin the United States. including. Cali fornja CiYi! Code † 15 - +2 which provides that a general release does not extend to claims which a creditor does not know or suspect to exist in his. ber , or it. faYor at the time of e \ ecutim!. a rclcnsc which. if known b Y ., the creditor. ,,ould haYc materi:i11 v . affected his. her. or its settlement with a debtor. - L ] \ on - Disparagement Agrcmu·nt . Each of the Parties hereby ngrees not to disparage an y of the other Parties . their respectiw officers . directors . employees . stockholders . agenls and affiliates . in any manner like]Y to be harmful to them or their bu s iness . business reputation or personal reputation . 5 . Confidentiality . Except as otbenYise provided for herein . the Parties agree that this Agreement . and the terms of the settlement by and bet,vcen the P :: 1 rties shall be deemed to be conficlentia . l . and the Pmties agree not to disclose . din 1 lge . or communicate any of the lerms or conditions or thjs Agreement to any person \ Yho is not . ' . 1 Party to this Agreement . Not,Yithstanding the foregoing provision . the Parties may disclose informJtion relating to the terms : ind conditions of this Agreement free from any restriction or obligation to keep such information confidential . if : (a) sucb information is being disclosed by the Pm - ties to their respective legal counsel nnd accountants . and the disclosing party instructs such counsel or accountants to keep such disclo s ure confidential : {b) such information is required to be disclosed by any lmY or order of an arbitration panel or court : (c) such information is needed . in the opinion oflegal counsel for any of the Parties . to be disclosed in c 01 mection \ Yith any kgal action taken to enforce the proyjsions of this Agreement : (cl) all of th e Pnrtic - s consent . in ,vriting . to disclosure of such information : or (d such information is disclosed in response to any inquiry about this settlement or its underlying focis and circumstnnces by the Securities and Exchange Commjssion . FlNRA . any other sci f - regulntory organization . or any other federal or stale regubtory authority . The Parties . nnd their respectin counsel . arc authorized to make the following statement in response to any inquiry from any third party concerning this Agreement . or the terms of the settlement by and bet \ \ een the Parties : '"The Parties n ; soln · d the rri :: - ttter pursu 8 nt to a Confidential Agreement ... In the e \ 'ent that any Party is requested or required (by l, . m or regulntion . interrogmories . reql 1 est for information or documents . subpoena . ciYil investigative demand or similar process) 10 disclose any of the conJiclcntial information described : iboYe . the Party who is subject to such reque st or requirement shall use' eYery reasonable effort to legally prc, · ent sucl 1 information from being disclosed to the public or : my third party not n parry to this Agreement . and shall proYide prompt \ Hillen notice of such reque st or requirement to all of the other Pnrties :: rnd their respectin· legal counsel prior to complying therewith so that an appropriate protecti \ e order . if . ' . 1 pprnpriate . can be sought . and / or \ \ ai,·er can be obtained by the other Parties . If . jn the absence of : 1 proh ctiq : orckr or the receipt of a \ \ aiwr / consent hereunder . the Party subject to such request SETTLDIE' \ T . - \ GRE[ \ IE' \ T

or requirement is non e thc : less legnlly comp e l l e · ] t o di s cll s c such informnti o n . the P n m mc 1 Y di sc lo se su c h inl 1 . , rrnation \ rithout my liability h e reunder . Jr . in the : absence of a protecti v e o . rckr . or 1 i 1 e rec e ip t or a \ \ :: liHT 1 'c : 1 ,nsent hereunder . the sign :: itory subject to s ucl 1 r e gue s t or r e quir e ment i s nonethel e ss l e gally com p e l led to Ji,cln s e s uch information . the sign . ' . 'ltnry m 1 y di sc l ose sucJ 1 inform . ' . 'lti o n \ \ · i 1 h o ur a ny l i :: i bililY h e reunder . , - \ n , 111 m - di : - 1 .: IP UJ \ : pn>Yi s ion in Lhi s S 1 :. · 1 lkmem Agr e em e nt do es not prohibit o r r e stri c t Jny party h r e t o ( D r artorne , ) !'mm r e sp o nding l o any inquiry. o r prm iding te _ ·timony. about this sett le m e nt o r its un de rlying fact s u = 1 d circumst.'.'lnces by. or before. the S c - curities nnd E' \ change Commi ss ion . FJNRJ \ . mw ot h e r sel 1 :.r cg ubt o r y t' 1 r miL1,l i ) n , . J r ;111> · •tll1.: ' r fr d er J] 0 r s tat e r e gu b t c, 1 , iullic ri ty . \ : ol \ Yith s tanding : my proYi s i 011 in the l o rt'gl ing p ;: irngrnph t o th e tontr nr y . im n rr o n and A r c n e l b . a nd each or them . spccilic : 11 ly agrtc and con : ent to (n) thL· Compnny · s clisc l o . ure or foe m a terial t e rms 01 · thi s Agreement in any filing mnc!e \ , · ith tht SEC nml / or OTC' i' vlnrk c ts nnd ( . 2 ) the Company·s filing a true nncl co rrect copy of thi s Agreement as an exhibit to any Offering Statement on Form 1 - A filed with the SEC . 6. Choice of Law and Venue . This Agr e ement and nil tnmsnctions contemplntecl by this A greemcnt shall be governed by . and construe I ,tncl en . forc e d in nccorclnnce \ \ ·ith . the Lrns or the State of Floridn . i \ ny I itigation brought or held on the basis or this Agreement shall be brought and held in Palm B e ach County . Florida . 7. . Merger and Integration Clause . This Agreement a 11 d any and all e xhibits . constitutes the enti r e agreement bd \ Yeen the Parties hereto :: rnd supersedes all prior or contemporaneous ornl and \ \ Titten discussions . negotiations . ngrccments . commitments . understandings . and representntions . if any . mad e b y and bet, \ ·e e n the Parti e s which arc clecmecl merged herein . and this Agreement mny not be amended . changed or modified except by n \ \ Tiling signed by th e Parties mad e \ \ ith specific reference to thjs Agreement . Tbe Parties expressly disclaim any rcli, : mce on any or :: il or \ \ Tit 1 en n : prcscntntion by any person . and rely solely and exclusively upon only those representations set forth in this Agreement . 8. Senrabilit · - If any term . pwvision . co, - enant or condition of this Agreement . or the application thereof . in \ vhole or in pnrL is rendered inY a lid . Yoid or unenforceable . the remainder of this Agreement or t he applicntitm of such term or prO \ ision to persons or circumstanc e s other than those to ,Yhich it is held i : nrnlid , Yoicl or unenforcenble shall not be n!Tectecl thereby . and co . ch term and proYision of this Agreement shall be Yalicl and enforceable to the fullest extent permitted by !rrw . 9. \ Vniver. The waiYer hy any party 10 this Agreement of the violation or breach of any pro, . i s ion hereof by :my other party shall not constitute a \ Yai,er of any prior or subsequent Yiolation or br e acb or any pro,ision or this Agreement. 10. Authority and ! \ on - Transfe r of Rigl 1 ts . Tbe undersigned parti e s warrant and repr e sent that the y art duly authorized lo execute tl 1 is .. \ greement . bn \ e the foll authority to bind the Pmty that they purport to bin d by their signnture . and thm tbe Parties have been represented by counsel of their choice . The Parties . and each of th e 111 . hereby wa 1 T 3111 and represent that they h 3 \ e not transferred or otbern · i s e assigned to any non - pruty an y o I th e cbims released under this Agreement . and that no oth e r person h a s any right . lien . claim again st or interest in the same . 11. Binding Effect . All of the terms and pro \ · isions of this . '" \ grcemen 1 are bin ling up o n . and inure t o the benel'it oL and are enfllrceable by . the Parties . and their respecti \ ·e legal representatives . successor s . and permitted assigns . 12. Counterparts . Thi s Agreement may be signed in counterparts . e :: ich of \ Vhich wh e n e : - - e cut e d s hJ! l he deemed an original . and all of \ Yhich tog . ether sball constitute a single instrument binding upon tbe Parti es hereto . This Ag : reern e nt nncl any counterpart may be executed by s ignatures proYid e d Yi n facsin . 1 ile trnnsmis s i o n

ancl/ 0 r YiJ electronic mail in 1 .. pelf' file . , \ - hich foi .. simik ancl l o r electronic m Ƒ il ··pelf'" sign :: uures s h a ll l • i .. as binding and cftcl'li \ 'c as origin :: il signo . tures . 13 . Construction . This Agn .: L'ment shall be cun s trucJ ns if th e Parties colkc 1 i,ely prepmL'J it and a n y uncertninty and ambiguity s hall not be interpreted against any Party ns the drafter . 1 - L V olm 1 t ; u - - yA ss('n t . The P a i - tie s to thi . · : \ g_re c m e nt h 1 , e been r e pre se nted a nd fully ac hi s ed by le ga l 1 .. 'lll 1 I 1 :.; d 111 J . in c : - ; ecuting this : \ gri ;; cm c nt . no pnrt) bu s r e li .: d upon any repr es entati o ns . w arranti es . promi :; es . o r ind uc c n 11 .: n 1 , : m ; 1 d hy : rn : uthcr p : in_' - . i n cludi ng . \ \ itl wu t !i 111 ilatiun rn _ re .. , re . e m .: i tiQn : - : . \ \ J!Tumi, ;. > : , ; _ ! rtlmi . e : - : . · 1 ,, · inducements made during the rnurse or n e gotiating this Agrecrnc 111 . ,,ith th e so l e exception of the pr ,mise s s et forth in this Agn :: ernent . [ :: ich p :: irty h :. 1 s made :: in independent inH·stigation :: incl inquiry into s uch foctu : : ll matter s a s that Party deemed rcle,ant i 11 connection ,,ith this . ' - \ greemcnt and li :: is consulted \ Yith c o unsel as to tht : nature and effect of the provisions of this Agreement . Each party ackncl \ \ "ledges :: ind agrees tlml this Agreement has been care . fully rend . freely and rn 1 umarily assented to . signed as his or her or its cnrn free act . and that each party bas consulted with counsel of its choice in connection here \ vith . The Parties ack . J 10 ,vJedge that each of them is sophisticntecl il . ncl has rend this / \ greement cmd under . stands the terms . including the legal consequeoces therefrom . and in offering to make . and in mnking . executing . rmd delivering this Agreement . none of them was acting under any duress or undue influence . 15. Captions . The captions appearing at the commencement or section s of this Agreement are cle s l . ' . riptive only and hs \ 'e been used for con \ 'enience in reference to this Ab 1 Teement and shall not define . limit . or ck s cribc the scope or intent of this Agreement . nor in : : my way affect this Agreement . 16. Costs and Attorney's Fees . Ir any dispute :: irises bet \ veen the Parties oYer this Agreement . the pr e rni lin g 1 x 1 . rty in any action or other proceeding brought to resolw said dispute shall be entitled to recover from the losing party its reasonable costs il . ncl nttorney's tee s arising therefrom . including costs and attomey·s fees incident to any appeals . 17. Notices . Any n o tice required or pennitted to be gi, ·e n under thi s A, ; reement sh :: ill be sufficient if in \ \ Titi m , . and if dehcred b - ,· electronic mail and O \ 'erni g , ht de]iYer v p or hand d( , ; liYCT V . , . to the follo \ \ i n , : 1 - f to Cimarron and Arenella: If to the Company: Russell L. Forkey. Esq. Russell L. Forkey. P.A. I 075 Broken Sound Pm - k \ rny. NW. Suite ] 03 Boen Raton. Florida 33..J.87 Tel: (561) 406 - ..J.6..J...J. E - mail: RJorkey @ forkeylaw . com Maison Luxe. lnc. Ann: Anil Idnani l Bridge; Pbza J \ orth. Suite 2 Fort Lee. Ne,, Jersey 0702..J. Tel: (551 J 486 - 3980 E - mail: anil · : rnaisonluxeny.com 18 . Time is oftbc Essence . Time i s o!'the essence \ Yith respect to the performan ce of the t er m s of 1 h is At - n : emcnt and it is the intention of the Parties that thi s Agreement \ \ · ill become effe ctiYc after full . compl ete and perfect performance by each and all of the Partie s o f all deli \ 'eries required by the A reernent . I SIGNATURE PAGE FOLLOWS j SETI l.E \ IE' \ T AGREE \ l [ ' \ :T I 4

I \ : \ VlT \ l FSS \ \ ~ HCR EO F. lhl· Pcirties h::in:· cntcrccl inw and exe cu t ed thi s Ag roec'm e nl as of th e cbu: fost rckrenccd abo \ 'c. v1AISON u . :XE. INC. Cl:v!ARRON CAPJTA.L. 1 N C. Anil Tdmmi ; !{ , • L J . c : - ; 2 , = > - - : - . - - . - - - . - " J ' - , - = ! - - - - - - = L - • - = C - - . j '< - c I ' - , = - "1 , - • .. , 1...<:. -- U... L ' - - .. Christina Arenell - SLT I LE \ IE ' \ T - \ GR EF. \ IE \ T 1 5

EX1A-6 MAT CTRCT

Exhibit 6.14

Maison Luxe, Inc.

Anil Idnani Employment Agreement

THIS AGREEMENT, effective the 1^st day of May 2022, by Maison Luxe, Inc. with its principal place of business at 1 Bridge Plaza North Suite 2 Fort Lee, NJ 07024 ("Company"), and Anil Idnani, whose address is 121 Madison Avenue #3J New York, NY 10016 ("Executive").

WHEREAS, the Company offers luxury retail consumer items that are responsibly sourced and affordable. The Company operates as a niche high-end luxury goods retailer, helping interested consumers obtain rare luxury items that may otherwise not be reliably available due to the nature of the luxury retail marketplace; and

WHEREAS, Company hereby offers to employ Executive on the terms and conditions set forth herein and Executive hereby accepts such employment; and

NOW, THEREFORE, in consideration of the mutual covenants contained herein and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows:

1. Employment, Duties and Acceptance

1.1 Company hereby employs Executive as Chief Executive Officer for the Term (as defined in Section 2 hereof) to render his full-time exclusive services to Company upon execution of this Agreement. The Executive shall devote his best efforts to the affairs of the Company and perform such duties as Executive shall reasonably be directed to perform by Officers of the Company. Said job description attached hereto as Exhibit A

1.2 Executive hereby accepts such employment and agrees to render such services. Executive agrees to render such services and Executive will travel on temporary trips to such places as may be required from time to time to perform his duties hereunder. During the Term hereof, Executive will not render any services for others, or for Executive's own account, in a competitive business and will not render any services to any supplier or significant customer of Company.

2. Term of Employment

2.1 The term of Executive's employment pursuant to this Agreement (the “Initial Term”) shall begin on the date hereof, and shall end on April 30^th , 2025, and shall be automatically renewed annually thereafter for one (1) year terms (each, an “Additional Term” and the Initial Term and all Additional Terms, shall be referred to collectively as the “Term”), unless and until either party provides thirty (30) days’ advance written notice prior to the end of the Initial Term or then-current Additional Term that such party declines to so extend the Term, subject to the provisions of Article 4 of this Agreement providing for earlier termination of Executive's employment in certain circumstances.

3. Compensation

3.1 As compensation for services to be rendered pursuant to this Agreement, Company agrees to pay Executive (A) 50,000,000 shares of Company common stock subject to the Restrictions promulgated under Rule 144 of the Securities Act of 1933 upon execution of this Agreement and (B) the sum of $20,000 per month during the Term of this Agreement.

Any change in compensation shall be agreed to in writing and included as an amendment to this Agreement

The Salary set forth hereinabove shall be payable in accordance with the regular payroll practices of the Company. All payments hereunder shall be subject to the provisions of Article 4 hereof.

3.2 Company shall pay or reimburse Executive for reasonable expenses incurred or paid by Executive in connection with the performance of services under this Agreement upon presentation of expense statements or vouchers or such other supporting information as it from time to time requests evidencing the nature of such expense, and, if appropriate, the payment thereof by Executive, and otherwise in accordance with Company procedures from time to time in effect which were pre- approved in writing in advance.

1

3.3 During the Term, Executive shall be entitled to participate in any group insurance, qualified pension, hospitalization, medical health and accident, disability, or similar plan or program of the Company now existing or hereafter established to the extent that he is eligible under the general provisions thereof. Notwithstanding anything herein to the contrary, however, Company shall have the right to amend or terminate any such plans or programs.

4. Termination

4.1 With Cause. Company may at any time during the Term, by notice, terminate the employment of Executive for malfeasance, misfeasance, or nonfeasance in connection with the performance of Executive's duties, the cause to be specified in the notice of termination. Without limiting the generality of the foregoing, the following acts during the Term shall constitute grounds for termination of employment hereunder:

(1) Any willful and intentional act having the effect of injuring the reputation, business, business relationships of Company or its affiliates;

(2) Conviction of or entering a plea of nolo contendere to a charge of a felony or a misdemeanor involving moral turpitude;

(3) Material breach of covenants contained in this Agreement; and

(4) Repeated or continuous failure, neglect, or refusal to perform Executive's duties hereunder.

5. Protection of Confidential Information

5.1 In view of the fact that Executive's work as an Executive of Company will bring Executive into close contact with many confidential affairs of the Company and its affiliates, including matters of a business nature, such as information about costs, profits, markets, sales, and any other information not readily available to the public, and plans for future developments, Executive agrees during the term of this Agreement and for two (2) years thereafter:

(1) To keep secret all confidential matters of Company and its affiliates and not to disclose them to anyone outside of Company, either during or after Executive's employment with Company, except with Company's written consent; and

(2) To deliver promptly to Company on termination of Executive's employment by Company, or at any time Company may so request, all memoranda, notes, records, reports, and other documents (and all copies thereof) relating to Company's and its affiliates' businesses which Executive may then possess or have under the Executive's control.

6. Ownership of Results of Services:

6.1 Company shall own, and Executive hereby transfers and assigns to it, all rights of every kind and character throughout the work, in perpetuity, in and to any material and/or ideas written, suggested, or submitted by Executive hereunder and all other results and proceeds of Executive's services hereunder, whether the same consists of literary, dramatic, mechanical or any other form of works, themes, ideas, creations, products, or compositions. Executive agrees to execute and deliver to Company such assignments or other instruments as Company may require from time to time to evidence its ownership of the results and proceeds of Executive's services.

7. Notices:

7.1 All notices, requests, consents and other communications required or permitted to be given hereunder shall be in writing and shall be deemed to have been duly given if delivered personally or sent by prepaid telegram, or mailed first-class, postage prepaid, as follows:

If to Executive: 1 Bridge Plaza North Suite 2 Fort Lee, NJ 07024

If to Company: 1 Bridge Plaza North Suite 2 Fort Lee, NJ 07024

or as such other addresses as either party may specify by written notice to the other as provided in this Section 7.1.

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8. General

8.1 It is acknowledged that the rights of Company under this Agreement are of a special, unique, and intellectual character which gives them a peculiar value, and that a breach of any provision of this Agreement (particularly, but not limited to, the exclusivity provisions hereof and the provisions of Article 5 hereof), will cause Company irreparable injury and damage which cannot be reasonably or adequately compensated in damages in an action at law. Accordingly, without limiting any right or remedy which Company may have in the premises, Executive specifically agrees that Company shall be entitled to seek injunctive relief to enforce and protect its rights under this Agreement.

8.2 This Agreement sets forth the entire agreement and understanding of the parties hereto, and supersedes all prior agreements, arrangements, and understandings. Nothing herein contained shall be construed so as to require the commission of any act contrary to law and wherever there is any conflict between any provision of this Agreement and any present or future statute, law, ordinance or regulation, the latter shall prevail, but in such event the provision of this Agreement affected shall be curtailed and limited only to the extent necessary to bring it within legal requirements. Without limiting the generality of the foregoing, in the event that any compensation or other monies payable hereunder shall be in excess of the amount permitted by any such statute, law, ordinance, or regulation, payment of the maximum amount allowed thereby shall constitute full compliance by Company with the payment requirements of this Agreement.

8.3 No representation, promise, or inducement has been made by either party that is not embodied in this Agreement, and neither party shall be bound by or liable for any alleged representation, promise, or inducement not so set forth. The section headings contained herein are for reference purposes only and shall not in any way affect the meaning or interpretation of this Agreement.

8.4 The provisions of this Agreement shall inure to the benefit of the parties hereto, their heirs, legal representatives, successors, and assigns. This Agreement, and Executive's rights and obligations hereunder, may not be assigned by Executive. Company may assign its rights, together with its obligations, hereunder in connection with any sale, transfer or other disposition of all or substantially all of its business and assets. Company may also assign this Agreement to any affiliate of Company; provided, however, that no such assignment shall (unless Executive shall so agree in writing) release Company of liability directly to Executive for the due performance of all of the terms, covenants, and conditions of this Agreement to be complied with and performed by Company. The term "affiliate", as used in this agreement, shall mean any corporation, firm, partnership, or other entity controlling, controlled by or under common control with Company. The term "control" (including "controlling", "controlled by", and "under common control with"), as used in the preceding sentence, shall be deemed to mean the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of such corporation, firm, partnership, or other entity, whether through ownership of voting securities or by contract or otherwise.

8.5 This Agreement may be amended, modified, superseded, cancelled, renewed or extended, and the terms or covenants hereof may be waived, only by a written instrument executed by both of the parties hereto, or in the case of a waiver, by the party waiving compliance. The failure of either party at any time or times to require performance of any provisions hereof shall in no manner affect the right at a later time to enforce the same. No waiver by either party of the breach of any term or covenant contained in this Agreement, whether by conduct or otherwise, in any one or more instances, shall be deemed to be, or construed as, a further or continuing waiver of any such breach, or a waiver of the breach of any other term or covenant contained in this Agreement.

8.6 This Agreement shall be governed by and construed according to the laws of the State of New Jersey applicable to agreements to be wholly performed therein.

IN WITNESS WHEREOF, the parties hereto have duly executed this Agreement as of the date first above written.

Maison Luxe, Inc. (“Company”)	Anil Idnani (“Executive”)
/s/ Anil Idnani	/s/ Anil Idnani
Anil Idnani, CEO	Anil Idnani

3

Exhibit “A”

Chief Executive Officer Duties & Responsibilities

In general, these responsibilities include:

1. Plan, develop, implement and direct the organization’s operational and fiscal function and performance.

2. Act as a strategic partner by developing and implementing the company’s plans and programs.

3. Analyze and make recommendation on the impact of long-range growth initiatives, planning, and introduction of new strategies and regulatory actions.

4. Develop credibility and authority for the finance leadership team by providing accurate analysis of budgets, reports and financial trends and operational procedures in order to assist the BOD and senior executive team.

5. Create, improve, implement and enforce policies and procedures of the organization that will improve operational and financial effectiveness of the company.

6. Communicate effectively and establish credibility throughout the organization and with the Board of Directors as an effective developer of solutions to business challenges.

7. Provide expert financial guidance and advice to others within executive leadership.

8. Improve the planning and budgeting process on a continual basis by educating departments and key members of corporate leadership.

9. Provide strategic input and leadership on decision making issues affecting the organization; specifically relating to the evaluation of potential mergers, acquisitions or partnerships.

10. Optimize the handling of banking relationships and work closely with CFO to foster and grow strategic financial partnerships.

11. Work with finance team to develop a solid cash flow projection and reporting mechanism, which includes setting a minimum cash threshold to meet operating needs.

12. Act as a strategic advisor and consultant offering expert advice on contracts, negotiations or business deals that the corporation may enter into.

13. Evaluate company’s financial, operational, and sales and marketing structures to plan for continual improvements and a continual increase of operating efficiencies.

14. Mentor and interact with members of staff at all levels to foster growth and encourage development among senior executive team and all members of staff.

4

EX1A-6 MAT CTRCT

Exhibit 6.15

MaLuxe, Inc.

Raj Idnani Employment Agreement

THIS AGREEMENT, effective the 1^st day of May 2022, by Maison Luxe, Inc. with its principal place of business at 1 Bridge Plaza North Suite 2 Fort Lee, NJ 07024 ("Company"), and Raj Idnani, whose address is 121 Madison Avenue #3J New York, NY 10016 ("Executive").

WHEREAS, the Company offers luxury retail consumer items that are responsibly sourced and affordable. The Company operates as a niche high-end luxury goods retailer, helping interested consumers obtain rare luxury items that may otherwise not be reliably available due to the nature of the luxury retail marketplace; and

WHEREAS, Company hereby offers to employ Executive on the terms and conditions set forth herein and Executive hereby accepts such employment; and

NOW, THEREFORE, in consideration of the mutual covenants contained herein and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the parties hereto agree as follows:

1. Employment, Duties and Acceptance

1.1 Company hereby employs Executive as Chief Operations Officer for the Term (as defined in Section 2 hereof) to render his full-time exclusive services to Company upon execution of this Agreement. The Executive shall devote his best efforts to the affairs of the Company and perform such duties as Executive shall reasonably be directed to perform by Officers of the Company. Said job description attached hereto as Exhibit A

1.2 Executive hereby accepts such employment and agrees to render such services. Executive agrees to render such services and Executive will travel on temporary trips to such places as may be required from time to time to perform his duties hereunder. During the Term hereof, Executive will not render any services for others, or for Executive's own account, in a competitive business and will not render any services to any supplier or significant customer of Company.

2. Term of Employment

2.1 The term of Executive's employment pursuant to this Agreement (the “Initial Term”) shall begin on the date hereof, and shall end on April 30^th , 2025, and shall be automatically renewed annually thereafter for one (1) year terms (each, an “Additional Term” and the Initial Term and all Additional Terms, shall be referred to collectively as the “Term”), unless and until either party provides thirty (30) days’ advance written notice prior to the end of the Initial Term or then-current Additional Term that such party declines to so extend the Term, subject to the provisions of Article 4 of this Agreement providing for earlier termination of Executive's employment in certain circumstances.

3. Compensation

3.1 As compensation for services to be rendered pursuant to this Agreement, Company agrees to pay Executive (A) 25,000,000 shares of Company common stock subject to the Restrictions promulgated under Rule 144 of the Securities Act of 1933 upon execution of this Agreement and (B) sum of $6,666.67 per month during the Term of this Agreement.

Any change in compensation shall be agreed to in writing and included as an amendment to this Agreement

The Salary set forth hereinabove shall be payable in accordance with the regular payroll practices of the Company. All payments hereunder shall be subject to the provisions of Article 4 hereof.

3.2 Company shall pay or reimburse Executive for reasonable expenses incurred or paid by Executive in connection with the performance of services under this Agreement upon presentation of expense statements or vouchers or such other supporting information as it from time to time requests evidencing the nature of such expense, and, if appropriate, the payment thereof by Executive, and otherwise in accordance with Company procedures from time to time in effect which were pre- approved in writing in advance.

1

3.3 During the Term, Executive shall be entitled to participate in any group insurance, qualified pension, hospitalization, medical health and accident, disability, or similar plan or program of the Company now existing or hereafter established to the extent that he is eligible under the general provisions thereof. Notwithstanding anything herein to the contrary, however, Company shall have the right to amend or terminate any such plans or programs.

4. Termination

4.1 With Cause. Company may at any time during the Term, by notice, terminate the employment of Executive for malfeasance, misfeasance, or nonfeasance in connection with the performance of Executive's duties, the cause to be specified in the notice of termination. Without limiting the generality of the foregoing, the following acts during the Term shall constitute grounds for termination of employment hereunder:

(1) Any willful and intentional act having the effect of injuring the reputation, business, business relationships of Company or its affiliates;

(2) Conviction of or entering a plea of nolo contendere to a charge of a felony or a misdemeanor involving moral turpitude;

(3) Material breach of covenants contained in this Agreement; and

(4) Repeated or continuous failure, neglect, or refusal to perform Executive's duties hereunder.

5. Protection of Confidential Information

5.1 In view of the fact that Executive's work as an Executive of Company will bring Executive into close contact with many confidential affairs of the Company and its affiliates, including matters of a business nature, such as information about costs, profits, markets, sales, and any other information not readily available to the public, and plans for future developments, Executive agrees during the term of this Agreement and for two (2) years thereafter:

(1) To keep secret all confidential matters of Company and its affiliates and not to disclose them to anyone outside of Company, either during or after Executive's employment with Company, except with Company's written consent; and

(2) To deliver promptly to Company on termination of Executive's employment by Company, or at any time Company may so request, all memoranda, notes, records, reports, and other documents (and all copies thereof) relating to Company's and its affiliates' businesses which Executive may then possess or have under the Executive's control.

6. Ownership of Results of Services:

6.1 Company shall own, and Executive hereby transfers and assigns to it, all rights of every kind and character throughout the work, in perpetuity, in and to any material and/or ideas written, suggested, or submitted by Executive hereunder and all other results and proceeds of Executive's services hereunder, whether the same consists of literary, dramatic, mechanical or any other form of works, themes, ideas, creations, products, or compositions. Executive agrees to execute and deliver to Company such assignments or other instruments as Company may require from time to time to evidence its ownership of the results and proceeds of Executive's services.

7. Notices:

7.1 All notices, requests, consents and other communications required or permitted to be given hereunder shall be in writing and shall be deemed to have been duly given if delivered personally or sent by prepaid telegram, or mailed first-class, postage prepaid, as follows:

If to Executive: 121 Madison Avenue #3J New York, NY 10016

If to Company: 1 Bridge Plaza North Suite 2 Fort Lee, NJ 07024

or as such other addresses as either party may specify by written notice to the other as provided in this Section 7.1.

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8. General

8.1 It is acknowledged that the rights of Company under this Agreement are of a special, unique, and intellectual character which gives them a peculiar value, and that a breach of any provision of this Agreement (particularly, but not limited to, the exclusivity provisions hereof and the provisions of Article 5 hereof), will cause Company irreparable injury and damage which cannot be reasonably or adequately compensated in damages in an action at law. Accordingly, without limiting any right or remedy which Company may have in the premises, Executive specifically agrees that Company shall be entitled to seek injunctive relief to enforce and protect its rights under this Agreement.

8.2 This Agreement sets forth the entire agreement and understanding of the parties hereto, and supersedes all prior agreements, arrangements, and understandings. Nothing herein contained shall be construed so as to require the commission of any act contrary to law and wherever there is any conflict between any provision of this Agreement and any present or future statute, law, ordinance or regulation, the latter shall prevail, but in such event the provision of this Agreement affected shall be curtailed and limited only to the extent necessary to bring it within legal requirements. Without limiting the generality of the foregoing, in the event that any compensation or other monies payable hereunder shall be in excess of the amount permitted by any such statute, law, ordinance, or regulation, payment of the maximum amount allowed thereby shall constitute full compliance by Company with the payment requirements of this Agreement.

8.3 No representation, promise, or inducement has been made by either party that is not embodied in this Agreement, and neither party shall be bound by or liable for any alleged representation, promise, or inducement not so set forth. The section headings contained herein are for reference purposes only and shall not in any way affect the meaning or interpretation of this Agreement.

8.4 The provisions of this Agreement shall inure to the benefit of the parties hereto, their heirs, legal representatives, successors, and assigns. This Agreement, and Executive's rights and obligations hereunder, may not be assigned by Executive. Company may assign its rights, together with its obligations, hereunder in connection with any sale, transfer or other disposition of all or substantially all of its business and assets. Company may also assign this Agreement to any affiliate of Company; provided, however, that no such assignment shall (unless Executive shall so agree in writing) release Company of liability directly to Executive for the due performance of all of the terms, covenants, and conditions of this Agreement to be complied with and performed by Company. The term "affiliate", as used in this agreement, shall mean any corporation, firm, partnership, or other entity controlling, controlled by or under common control with Company. The term "control" (including "controlling", "controlled by", and "under common control with"), as used in the preceding sentence, shall be deemed to mean the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of such corporation, firm, partnership, or other entity, whether through ownership of voting securities or by contract or otherwise.

8.5 This Agreement may be amended, modified, superseded, cancelled, renewed or extended, and the terms or covenants hereof may be waived, only by a written instrument executed by both of the parties hereto, or in the case of a waiver, by the party waiving compliance. The failure of either party at any time or times to require performance of any provisions hereof shall in no manner affect the right at a later time to enforce the same. No waiver by either party of the breach of any term or covenant contained in this Agreement, whether by conduct or otherwise, in any one or more instances, shall be deemed to be, or construed as, a further or continuing waiver of any such breach, or a waiver of the breach of any other term or covenant contained in this Agreement.

8.6 This Agreement shall be governed by and construed according to the laws of the State of New Jersey applicable to agreements to be wholly performed therein.

IN WITNESS WHEREOF, the parties hereto have duly executed this Agreement as of the date first above written.

Maison Luxe, Inc. (“Company”)	Raj Idnani (“Executive”)
/s/ Anil Idnani	/s/ Raj Idnani
Anil Idnani, CEO	Raj Idnani

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Exhibit “A”

Chief Operations Officer Duties & Responsibilities

In general, these responsibilities include:

1. Design and implement business strategies, plans and procedures

2. Set comprehensive goals for performance and growth

3. Establish policies that promote company culture and vision

4. Oversee daily operations of the company and the work of executives (IT, Marketing, Sales, Finance etc.)

5. Lead employees to encourage maximum performance and dedication

6. Evaluate performance by analyzing and interpreting data and metrics

7. Write and submit reports to the CEO in all matters of importance

8. Assist CEO in fundraising ventures

9. Participate in expansion activities (investments, acquisitions, corporate alliances etc.)

10. Manage relationships with partners/vendors

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EX1A-12 OPN CNSL

Exhibit 12.1

NEWLAN LAW FIRM, PLLC

2201 Long Prairie Road – Suite 107-762

Flower Mound, Texas 75022

940-367-6154

June 20, 2024

Maison Luxe, Inc.

1 Bridge Plaza, 2nd Floor

Fort Lee, New Jersey 07024

Re:       Offering Statement on Form 1-A

Gentlemen:

We have been requested by Maison Luxe, Inc., a Nevada corporation (the “Company”), to furnish you with our opinion as to the matters hereinafter set forth in connection with its offering statement on Form 1-A (the “Offering Statement”) relating to the qualification of shares of the Company’s common stock under Regulation A promulgated under the Securities Act of 1933, as amended. Specifically, this opinion relates to 500,000,000 shares of the Company’s $.00001 par value common stock (the “Company Shares”).

In connection with this opinion, we have examined the Offering Statement, the Company’s Articles of Incorporation and Bylaws (each as amended to date), copies of the records of corporate proceedings of the Company and such other documents as we have deemed necessary to enable us to render the opinion hereinafter expressed.

For purposes of this opinion, we have assumed the authenticity of all documents submitted to us as originals, the conformity to the originals of all documents submitted to us as copies and the authenticity of the originals of all documents submitted to us as copies. We have also assumed the legal capacity of all natural persons, the genuineness of the signatures of persons signing all documents in connection with which this opinion is rendered, the authority of such persons signing on behalf of the parties thereto other than the Company and the due authorization, execution and delivery of all documents by the parties thereto other than the Company. We have not independently established or verified any facts relevant to the opinions expressed herein, but have relied upon statements and representations of officers and other representatives of the Company and others.

Based upon and subject to the foregoing qualifications, assumptions and limitations and the further limitations set forth below, we are of the opinion that the 500,000,000 Company Shares being offered by the Company will, when issued in accordance with the terms set forth in the Offering Statement, be legally issued, fully paid and non-assessable shares of common stock of the Company.

Our opinion expressed above is subject to the qualification that we express no opinion as to the applicability of, compliance with, or effect of any laws except the Nevada Revised Statutes (including the statutory provisions and reported judicial decisions interpreting the foregoing).

We hereby consent to the use of this opinion as an exhibit to the Offering Statement and to the reference to our name under the caption “Legal Matters” in the Offering Statement and in the offering circular included in the Offering Statement. We confirm that, as of the date hereof, we beneficially own 640 shares of the Company’s common stock.

Sincerely,

/s/ Newlan Law Firm, PLLC

NEWLAN LAW FIRM, PLLC