10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10−Q

(Mark One)

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended: November 30, 2017

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ____________ to _____________

Commission File Number: 333-196503

FINGERMOTION, INC.

(Exact Name of Registrant as Specified in Its Charter)

Delaware	46-4600326
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

Unit A, 19/F, Times Media Centre 133 Wan Chai Road, Wan Chai, Hong Kong


 (Address of principal executive offices, Zip Code)

-

(Registrant’s telephone number, including area code)

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes  ⌧ No  ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  Yes  ⌧ No  ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer ☐	Accelerated filer ☐
Non-accelerated filer ☐ (Do not check if a smaller reporting company)	Smaller reporting company  ⌧
	Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).  Yes ☐ No ⌧

The number of shares outstanding of each of the issuer’s classes of common stock, as of January 12, 2018 is as follows:

Class of Securities	Shares Outstanding
Common Stock, $0.001 par value	17,146,753
Series A Preferred Stock, $0.001 par value	0

FINGERMOTION, INC.

Quarterly Report on Form 10-Q

For the Quarter Ended November 30, 2017

TABLE OF CONTENTS

PART I – FINANCIAL INFORMATION
Item 1.	Condensed Consolidated Financial Statements - unaudited	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	14
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	17
Item 4.	Controls and Procedures	17
PART II – OTHER INFORMATION
Item 1.	Legal Proceedings	17
Item 1A.	Risk Factors	17
Item 2.	Unregistered Sale of Equity Securities and Use of Proceeds	17
Item 3.	Defaults Upon Senior Securities	18
Item 4.	Mine Safety Disclosures	18
Item 5.	Other Information	18
Item 6.	Exhibits	18
Signatures		18

PART I

FINANCIAL INFORMATION

ITEM 1.       FINANCIAL STATEMENTS.

FingerMotion, Inc.

fka Property Management Corp of America

Consolidated Condensed Balance Sheets

	November 30, 2017			February 28, 2017
	(Unaudited)
ASSETS
Current Assets
Cash	$	436,531		$	13,346
Accounts receivable		126,858			54,793
Equipment (net of $58 and $-0- depreciation)		1,681
Licenses (net of $64,583and $-0- amortization)		135,417			-
Escrowed funds		13,849			-
Other receivable		73,447			5,589
TOTAL ASSETS	$	787,783		$	73,728
LIABILITIES AND SHAREHOLDER'S EQUITY
Current Liabilities
Accounts payable and accrued expenses	$	111,462		$	131,580
Other accrued expenses		49,030			97,695
Due to related party		-			1,646
TOTAL LIABILITIES		160,492			230,921
SHAREHOLDERS' DEFICIT
Preferred stock, par value $.0001 per share; Authorized 1,000,000 shares; issued and outstanding -0- shares.		-			-
Common Stock, par value $.0001 per share; Authorized 19,000,000 shares; issued and outstanding 17,262,753 shares. and 12,000,000 issued and outstanding at November 30, 2017 and February 28, 2017 respectively		1,727			1,200
Common stock subscribed		270,000
Additional paid-in capital		1,385,146			-
Accumulated deficit		(1,029,582	)		(158,393	)
TOTAL SHAREHOLDERS' EQUITY		627,291			(157,193	)
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$	787,783		$	73,728

See Accompanying Notes to the Condensed Consolidated Financial Statements (Unaudited)

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FingerMotion, Inc.

fka Property Management Corp of America

Consolidated Condensed Statements of Operations

										April 6, 2016
	Thre Months Ended			Thre Months Ended			Nine Months Ended			Inception Through
	November 30,			November 30,			November 30,			November 30,
	2017			2016			2017			2016
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
Revenue	$	162,859		$	15,517		$	233,297		$	67,734
Cost of revenue		125,923			12,721			252,881			52,737
Gross profit/(loss)		36,936			2,796			(19,584	)		14,997
Amortization		50,000			-			64,583			-
General & administrative expenses		452,702			37,290			787,017			173,391
Total operating expenses		502,702			37,290			851,600			173,391
Net (loss) from operations		(465,766	)		(34,494	)		(871,184	)		(158,394	)
Other income - Exchange rate gain (loss)		(93	)		-			(5	)		-
Net (Loss)	$	(465,859	)	$	(34,494	)	$	(871,189	)	$	(158,394	)
Basic (Loss) Per Share	$	(0.03	)	$	(0.01	)	$	(0.09	)	$	(0.06	)
Diluted (Loss) Per Share	$	(0.03	)	$	(0.01	)	$	(0.09	)	$	(0.06	)
Wgt Ave Common Shares Outstanding - Basic		16,932,610			2,576,750			9,870,708			2,576,750
Wgt Ave Common Shares Outstanding - Diluted *		17,402,610			2,576,750			10,027,945			2,576,750

* Reflects 4 to 1 reverse split

See Accompanying Notes to the Condensed Consolidated Financial Statements (Unaudited)

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FingerMotion, Inc.

fka Property Management Corp of America

Consolidated Condensed Statements of Cash Flows

				April 6, 2016
				Inception
	Nine Months Ended			Through
	August 31,			August 31,
	2017			2016
	(Unaudited)			(Unaudited)
Net (loss)	$	(871,189	)	$	(158,394	)
Adjustments to reconcile decrease in net assets to net cash provided by operating activities:
Amortization & depreciation		64,641
Common stock issued for services		47,250			-
(Increase) decrease in accounts receivable		(72,065	)		(18,081	)
(Increase) decrease in other receivable		(67,858	)		-
(Increase) in prepaid expenses		(13,849	)		-
Increase (decrease) in accounts payable and accrued expenses		(70,429	)		74,669
Cash used in operating activities		(983,499	)		(101,806	)
Cash flows from investing activities
Purchase of equipment		(1,739	)
(Increase) in licenses		(200,000	)
Net cash used in investing activities		(201,739	)
Cash flows from financing activities
Proceeds from sale of common stock		1,354,000			-
Common stock issued in reverse merger		(15,577	)		-
Advances from related parties		-			-
Proceeds from stock subscriptions		270,000			-
Net cash provided by financing activities		1,608,423			-
Net change in cash		423,185			(101,806	)
Cash at beginning of period		13,346			-
Cash at end of period	$	436,531		$	(101,806	)
Supplemental disclosures of cash flow information:
Interest paid	$	-		$	-
Taxes paid	$	-		$	-

See Accompanying Notes to the Condensed Consolidated Financial Statements (Unaudited)

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FingerMotion, Inc.

fka Property Management Corp of America

Consolidated Statement of Shareholders' Equity

					Capital Paid
	Common Stock				in Excess			Shares to be		Deficit
	Shares		Amount		of Par Value			Issued		Accumulated			Total
Balance at March 1, 2017		12,000,000	$	1,200	$	-		$	-	$	(158,393	)	$	(157,193	)
Common stock issued in reverse merger *		2,576,753		258		(15,835	)							(15,577	)
Common stock issued for cash		1,336,000		134		1,353,866								1,354,000
Fair value of common stock issued for services		1,350,000		135		47,115								47,250
Stock subscribed		-		-		-			270,000					270,000
Net (Loss)		-		-		-			-		(871,189	)		(871,189	)
Balance at November 30, 2017 (Unaudited)		17,262,753	$	1,727	$	1,385,146		$	270,000	$	(1,029,582	)	$	627,291

*4 to 1 reverse stock split as of June 23, 2017.

See Accompanying Notes to the Condensed Consolidated Financial Statements (unaudited)

-6-

FINGERMOTION, INC.

Fka Property Management Corporation of America

Three Months and Nine Months ended November 30, 2017 and 2016

Notes to the Condensed Consolidated Financial Statements

(Unaudited)

Note 1 – Nature of Business and basis of Presentation

FingerMotion, Inc. fka Property Management Corporation of America (the “Company”) was incorporated on January 23, 2014 under the laws of the State of Delaware. The Company offers management and consulting services to residential and commercial real estate property owners who rent or lease their property to third party tenants.

The Company changed its name to FingerMotion, Inc. on July 13, 2017 after a change in control. In July 2017 the Company acquired all of the outstanding shares of Finger Motion Company Limited (FMCL), a Hong Kong corporation that is an information technology company which specialize in operating and publishing mobile games.

Pursuant to the Share Exchange Agreement, the Company agreed to exchange the outstanding equity stock of FMCL held by the FMCL Shareholders for shares of common stock of the Company. At the Closing Date, the Company issued 12,000,000 shares of common stock to the FMCL shareholders. In addition, the Company issued 600,000 shares to other consultants in connection with the transactions contemplated by the Share Exchange Agreement.

The transaction was accounted for as a “reverse acquisition” since, immediately following completion of the transaction, the shareholders of FMCL effectuated control of the post-combination Company. For accounting purposes, FMCL was deemed to be the accounting acquirer in the transaction and, consequently, the transaction is treated as a recapitalization of FMCL (i.e., a capital transaction involving the issuance of shares by the Company for the shares of FMCL). Accordingly, the consolidated assets, liabilities and results of operations of FMCL became the historical financial statements of FingerMotion, Inc. and its subsidiaries, and the Company’s assets, liabilities and results of operations were consolidated with FMCL beginning on the acquisition date. No step-up in basis or intangible assets or goodwill were recorded in this transaction.

Note 2 - Summary of Principal Accounting Policies

Basis of Presentation of Unaudited Condensed Financial Information

The unaudited condensed financial statements of the Company for the three and nine months ended November 30, 2017 and 2016 have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of February 28, 2017 was derived from the audited financial statements included in the Company's financial statements as of and for the year ended February 28, 2017 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on June 14, 2017. These financial statements should be read in conjunction with that report.

-7-

FINGERMOTION, INC.

Fka Property Management Corporation of America

Three Months and Nine Months ended November 30, 2017 and 2016

Notes to the Condensed Consolidated Financial Statements

(Unaudited)

Recently Issued Accounting Pronouncements (continued)

In July 2017, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2017-11, Earnings Per Share (Topic 260); Distinguishing Liabilities from Equity (Topic 480); Derivatives and Hedging (Topic 815): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. The ASU was issued to address the complexity associated with applying generally accepted accounting principles (GAAP) for certain financial instruments with characteristics of liabilities and equity. The ASU, among other things, eliminates the need to consider the effects of down round features when analyzing convertible debt, warrants and other financing instruments.  As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. The amendments are effective for fiscal years beginning after December 15, 2018, and should be applied retrospectively. Early adoption is permitted, including adoption in an interim period. The Company plans to early adopt the ASU, and is currently evaluating implementation date and the impact of this amendment on its financial statements.

In May 2017, the FASB issued ASU No. 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting, to provide clarity and reduce both (1) diversity in practice and (2) cost and complexity when applying the guidance in Topic 718, Compensation—Stock Compensation, to a change to the terms or conditions of a share-based payment award. The ASU provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in ASC 718.

The amendments are effective for fiscal years beginning after December 15, 2017, and should be applied prospectively to an award modified on or after the adoption date. Early adoption is permitted, including adoption in an interim period. The Company does not expect this amendment to have a material impact on its financial statements.

In March 2017, the FASB issued ASU No. 2017-08, Receivables—Nonrefundable Fees and Other Costs (Subtopic 310-20): Premium Amortization on Purchased Callable Debt Securities, to amend the amortization period for certain purchased callable debt securities held at a premium. The ASU shortens the amortization period for the premium to the earliest call date. Under current Generally Accepted Accounting Principles (“GAAP”), entities generally amortize the premium as an adjustment of yield over the contractual life of the instrument. The amendments should be applied on a modified retrospective basis, and are effective for fiscal years beginning after December 15, 2018. Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the impact of this amendment on its financial statements.

In February 2017, the FASB issued ASU No. 2017-05, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets, to clarify the scope of Subtopic 610-20, Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets, and to add guidance for partial sales of nonfinancial assets. Subtopic 610-20, which was issued in May 2014 as a part of ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606), provides guidance for recognizing gains and losses from the transfer of nonfinancial assets in contracts with noncustomers. The amendments are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years, which is the same time as the amendments in ASU No. 2014-09, and early adoption is permitted. The Company is currently evaluating the impact of this amendment on its financial statements.

-8-

FINGERMOTION, INC.

Fka Property Management Corporation of America

Three Months and Nine Months ended November 30, 2017 and 2016

Notes to the Condensed Consolidated Financial Statements

(Unaudited)

Recently Issued Accounting Pronouncements (continued)

In January 2017, the FASB issued ASU No. 2017-03, Accounting Changes and Error Corrections (Topic 250). The ASU adds SEC disclosure requirements for both the quantitative and qualitative impacts that certain recently issued accounting standards will have on the financial statements of a registrant when such standards are adopted in a future period. Specially, these disclosure requirements apply to the adoption of ASU No. 2014- 09, Revenue from Contracts with Customers (Topic 606); ASU No. 2016-02, Leases (Topic 842); and ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.   The Company is currently evaluating the impact of these amendments on its financial statements.

Between May 2014 and December 2016, the FASB issued several ASU’s on Revenue from Contracts with Customers (Topic 606). These updates will supersede nearly all existing revenue recognition guidance under current U.S. generally accepted accounting principles (GAAP). The core principle is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. A five-step process has been defined to achieve this core principle, and, in doing so, more judgment and estimates may be required within the revenue recognition process than are required under existing U.S. GAAP. The standards are effective for annual periods beginning after December 15, 2017, and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standards in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting the standards recognized at the date of adoption (which includes additional footnote disclosures). The Company is currently evaluating the impact of its pending adoption of these standards on its financial statements and has not yet determined the method by which it will adopt the standard in 2018.

In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash (a consensus of the FASB Emerging Issues Task Force), to provide guidance on the presentation of restricted cash or restricted cash equivalents in the statement of cash flow. The amendments should be applied using a retrospective transition method, and are effective for fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. The Company is currently evaluating the impact of these amendments on its financial statements.

Use Of Estimates

The preparation of the Company’s financial statements in conformity with generally accepted accounting principles of the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Actual results could differ from those estimates.

Certain Risks And Uncertainties

The Company relies on cloud based hosting through a global accredited hosting provider. Management believes that alternate sources are available; however, disruption or termination of this relationship could adversely affect our operating results in the near-term.

Identifiable Intangible Assets

Identifiable intangible assets are recorded at cost and are amortized over 3-10 years. Similar to tangible property and equipment, the Company periodically evaluates identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.

Impairment Of Long-Lived Assets

The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite – lived intangible assets.

Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets may not be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company first compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is not recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and third-party independent appraisals, as considered necessary.

The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company’s business strategy and its forecasts for specific market expansion.

Accounts Receivable And Concentration Of Risk

Accounts receivable, net is stated at the amount the Company expects to collect, or the net realizable value. The Company provides a provision for allowances that includes returns, allowances and doubtful accounts equal to the estimated uncollectible amounts. The Company estimates its provision for allowances based on historical collection experience and a review of the current status of trade accounts receivable. It is reasonably possible that the Company’s estimate of the provision for allowances will change.

-9-

FINGERMOTION, INC.

Fka Property Management Corporation of America

Three Months and Nine Months ended November 30, 2017 and 2016

Notes to the Condensed Consolidated Financial Statements

(Unaudited)

Cash And Cash Equivalents

Cash and cash equivalents represent cash on hand, demand deposits, and other short-term highly liquid investments placed with banks, which have original maturities of three months or less and are readily convertible to known amounts of cash.

Property and Equipment

Property and equipment are stated at cost. Depreciation of property and equipment is provided using the straight-line method for financial reporting purposes at rates based on the estimated useful lives of the assets. Estimated useful lives range from three to seven years. Land is classified as held for sale when management has the ability and intent to sell, in accordance with ASC Topic 360-45. 

Earnings Per Share

Basic (loss) earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per share.

FASB Accounting Standard Codification Topic 260 (“ASC 260”), “Earnings Per Share,” requires that employee equity share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted and not yet forfeited, unless doing so would be anti-dilutive. The Company uses the “treasury stock” method for equity instruments granted in share-based payment transactions provided in ASC 260 to determine diluted earnings per share. Antidilutive securities represent potentially dilutive securities which are excluded from the computation of diluted earnings or loss per share as their impact was antidilutive.

Revenue Recognition

The Company recognizes revenue from providing hosting and integration services and licensing the use of its technology platform to its customers. The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the service has been provided to the customer (for licensing, revenue is recognized when the Company’s technology is used to provide hosting and integration services); (3) the amount of fees to be paid by the customer is fixed or determinable; and (4) the collection of fees is probable.  We account for our multi-element arrangements, such as instances where we design a custom website and separately offer other services such as hosting, which are recognized over the period for when services are performed.

Income Taxes

The Company uses the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification (“ASC”) 740, “Income Taxes” (“ASC 740”). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported 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.

Note 3 - Going Concern

The accompanying unaudited financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company had an accumulated deficit of $1,029,582 and $158,393 at November 30, 2017 and February 28, 2017, respectively, and had a net loss of $465,859 and $871,189 for the three months and nine months ended November 30, 2017 respectively.

-10-

FINGERMOTION, INC.

Fka Property Management Corporation of America

Three Months and Nine Months ended November 30, 2017 and 2016

Notes to the Condensed Consolidated Financial Statements

(Unaudited)

Note 3 - Going Concern (continued)

The Company’s continuation as a going concern is dependent on its ability to obtain additional financing to fund operations, implement its business model, and ultimately, attain profitable operations. The Company will need to secure additional funds through various means, including equity and debt financing or any similar financing. There can be no assurance that the Company will be able to obtain additional equity or debt financing, if and when needed, on terms acceptable to the Company, or at all. Any additional equity or debt financing may involve substantial dilution to the Company’s stockholders, restrictive covenants or high interest costs. The Company’s long-term liquidity also depends upon its ability to generate revenues and achieve profitability.

Note 4 – Equipment

As of November 30, 2017 and February 28, 2017, the company has the following amounts related to intangible assets:

	November 30,			February 28,
	2017			2017
Equipment	$	1,739		$	-
Less: accumulated depreciation		(58	)		-
Net equipment	$	1,681		$	-

No significant residual value is estimated for the equipment. Depreciation expense for the three months ended November 30, 2017 and 2016 totaled $58 and nil, respectively. Depreciation expense for the nine months ended November 30, 2017 and period from April 6, 2016 Inception to November 30, 2016 totaled $58 and nil, respectively.

Note 5 – Intangible Assets

As of November 30, 2017 and February 28, 2017, the company has the following amounts related to intangible assets:

	November 30,			February 28,
	2017			2017
Licenses	$	200,000		$	-
Less: accumulated amortization		(64,583	)		-
Net intangible assets	$	135,417		$	-

No significant residual value is estimated for these intangible assets. Amortization expense for the three months ended November 30, 2017 and 2016 totaled $14,583 and nil, respectively. Amortization expense for the nine months ended November 30, 2017 and period from April 6, 2016 Inception to November 31, 2016 totaled $14,583 and nil, respectively.

The remaining amortization period of the Company’s amortizable intangible assets is approximately 11 months as of November 30, 2017. The estimated future amortization of the intangible assets is as follows:

For Nine months ended November 30,	Estimated Amortization Expenses
2018	$	135,417

Note 6 – Common Stock

On June 21, 2017, the Company filed Articles of Amendment to its Amended Articles of Incorporation with the Secretary of State of the State of Delaware effecting a 1 for 4 reverse stock split of the Company's common stock and increase in the authorized shares of common stock to 200,000,000 and a name change of the Company from Property Management Corporation of America to FingerMotion, Inc. (the "Corporate Actions"). The Corporate Actions and the Amended Articles became effective on June 21, 2017.

Effective July 13, 2017 (the “Closing Date”), the Company entered into that certain Share Exchange Agreement (the “Share Exchange Agreement”) by and among the Company, Finger Motion Company Limited, a Hong Kong corporation (“FMCL”) and certain shareholders of FMCL (the “FMCL Shareholders”). Pursuant to the Share Exchange Agreement, the Company agreed to exchange the outstanding equity stock of FMCL held by the FMCL Shareholders for shares of common stock of the Company. At the Closing Date, the Company issued approximately 12,000,000 shares of common stock to the FMCL shareholders. In addition, the Company issued 600,000 shares to consultants in connection with the transactions contemplated by the Share Exchange Agreement, and up to 2,562,500 additional shares to accredited investors.

The Company issued approximately 2,686,000 shares of common stock during the nine months ended November 30, 2017, of which 1,350,000 were issued to consultants at $0.035 per share and 500,000 were issued to investors at a per share purchase price of $1.00 and 836,000 shares at a per share price of $1.50. The Company also entered into agreement for the issuance of an additional approximately 470,000 shares for an aggregate purchase price of approximately $270,000. A portion of such shares have not yet been issued.

Also, in September 2017, Company’s CEO, Wong H’Sien Loong, distributed approximately 1,900,000 of his shares of common stock to to certain non-U.S. accredited investors. Mr. Wong retained 350,000 shares of common stock.

The Company declared no dividends through November 30, 2017.

Note 7 – Common Stock Subscribed

The Company has received $270,000 from the sale of common stock and the shares had not been issued as of November 30, 2017.

-11-

FINGERMOTION, INC.

Fka Property Management Corporation of America

Three Months and Nine Months ended November 30, 2017 and 2016

Notes to the Condensed Consolidated Financial Statements

(Unaudited)

Note 8 – Related Party Transactions

One hundred percent (100%) of the Company’s revenue prior to the change of control on April 14, 2017 came from the management of two properties under management services contracts. These properties are owned in part by the former Chairman, Chief Executive Officer, President and Chief Financial Officer of the Company. Since the control change the Company no longer has this revenue stream.

The Company sublet an approximate 250 square foot office space from Washington Capital Advisors LLC. in Marshall, Virginia, which served as its principal executive offices. The sublease was on a month-to-month basis for $350 per month. Rent expense related to its office space was $350 and $1,050 and $350 and $2,100 for the three and nine month periods ended November 30, 2017 and $1,050 for November 30, 2016, respectively. The lease ended after March 2017.

Note 9 – Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per common share:

	For the Three Months Ended November 30,						For the Nine Months Ended November 30,			April 6, 2016 Inception Through November 30,
	2017			2016			2017			2016
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
Numerator - basic and diluted
Net Loss	$	(465,859	)	$	(34,494	)	$	(871,189	)	$	(158,394	)
Denominator
Weighted average number of common shares outstanding —basic *		16,932,610			2,576,750			9,870,708			2,576,750
Weighted average number of common shares outstanding —diluted *		17,402,610			2,576,750			10,027,945			2,576,750
Loss per common share — basic and diluted	$	(0.03	)	$	(0.01	)	$	(0.09	)	$	(0.06	)

* Reflects 4 for 1 reverse split

Note 10 - Income Taxes

The Company and its subsidiaries file separate income tax returns.

The United States of America

FingerMotion, Inc. is incorporated in the State of Delaware in the U.S., and is subject to a gradual U.S. federal corporate income tax of 15% to 35%. The Company generated taxable income for the nine months ended November 30, 2017 and period from April 6, 2016 Inception to November 30, 2016, and which is subject to U.S. federal corporate income tax rate of 34%, respectively.

Hong Kong

Finger Motion Company Limited is incorporated in Hong Kong and Hong Kong’s profits tax rate is 16.5%. Finger Motion Company Limited did not earn any income that was derived in Hong Kong for the nine months ended November, 30, 2017 and period from April 6, 2016 Inception to November 30, 2016 , and therefore, Finger Motion Company Limited was not subject to Hong Kong profits tax.

The Company’s effective income tax rates were 34% for the nine months ended November 30, 2017 and period from April 6, 2016 Inception to November 30, 2016, respectively. Income tax mainly consists of foreign income tax at statutory rates and the effects of permanent and temporary differences.

	For the nine months ended November 30,			April 6, 2016 Inception Through November 30,
	2017			2016
	(Unaudited)
U.S. statutory tax rate		34.0	%		34.0	%
Hong Kong profit tax rate		16.5	%		16.5	%
Foreign income not registered in the Hong Kong		(16.5	%)		(16.5	%)
Others		0.0	%		0.0	%
Effective tax rate		34.0	%		34.0	%

-12-

FINGERMOTION, INC.

Fka Property Management Corporation of America

Three Months and Nine Months ended November 30, 2017 and 2016

Notes to the Condensed Consolidated Financial Statements

(Unaudited)

As of November 30, 2017 and February 28, 2017, the Company has a deferred tax asset of $296,204 and $19,240, resulting from certain net operating losses in U.S., respectively. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those net operating losses are available. The Company considers projected future taxable income and tax planning strategies in making its assessment. At present, the Company concludes that it is more-likely-than-not that the Company will be able to realize all of its tax benefits in the near future and therefore a valuation allowance has been provided for the full value of the deferred tax asset. A valuation allowance will be maintained until sufficient positive evidence exists to support the reversal of any portion or all of the valuation allowance. As of November 30, 2017 and February 28, 2017, the valuation allowance was $296,204 and $19,240, respectively.

	November 30,			February 28,
	2017			2017
Deferred tax asset from operating losses carry-forwards	$	296,204		$	19,240
Valuation allowance		(296,204	)		(19,240	)
Deferred tax asset, net	$	-		$	-

Note 11 – Commitments And Contingencies

Operating lease

The Company did not have any operating lease as of November 30, 2017.

Legal proceedings

The Company is not aware of any material outstanding claim and litigation against them.

Note 12– Subsequent Events

The Company has evaluated all transactions from November 30, 2017 through the financial statement issuance date for subsequent event disclosure consideration and noted no significant subsequent event that needs to be disclosed.

-13-

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

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

Caution Regarding Forward-Looking Information

This Quarterly Resport on Form 10-Q, including, without limitation, statements containing the words "believes", "anticipates", "expects" and words of similar import, constitute forward-looking statements. Such forward-looking statements involve known and unknown risks, uncertainties and other factors that may cause the actual results, performance or achievements of the Company, or industry results, to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements.

Such factors include, among others, the following: international, national and local general economic and market conditions: demographic changes; the ability of the Company to sustain, manage or forecast its growth; the ability of the Company to successfully make and integrate acquisitions; existing government regulations and changes in, or the failure to comply with, government regulations; adverse publicity; competition; fluctuations and difficulty in forecasting operating results; changes in business strategy or development plans; business  disruptions; the ability to attract and retain qualified personnel; and other factors referenced in this and previous filings.

Given these uncertainties, readers of this Form 10-Q and investors are cautioned not to place undue reliance on such forward-looking statements. The Company disclaims any obligation to update any such factors or to publicly announce the result of any revisions to any of the forward-looking statements contained herein to reflect future events or developments.

General

The Company was initially incorporated as Property Management Corporation of America on January 23, 2014 in Delaware.

On June 21, 2017, the Company filed Articles of Amendment to its Amended Articles of Incorporation with the Secretary of State of the State of Delaware effecting a 1 for 4 reverse stock split of the Company's common stock and increase in the authorized shares of common stock to 200,000,000 and a name change of the Company from Property Management Corporation of America to FingerMotion, Inc. (the "Corporate Actions"). The Corporate Actions and the Amended Articles became effective on June 21, 2017.

Effective July 13, 2017 (the “Closing Date”), the Company entered into that certain Share Exchange Agreement (the “Share Exchange Agreement”) by and among the Company, Finger Motion Company Limited, a Hong Kong corporation (“FMCL”) and certain shareholders of FMCL (the “FMCL Shareholders”). Pursuant to the Share Exchange Agreement, the Company agreed to exchange the outstanding equity stock of FMCL held by the FMCL Shareholders for shares of common stock of the Company. At the Closing Date, the Company issued approximately 12,000,000 shares of common stock to the FMCL shareholders. In addition, the Company issued 600,000 shares to consultants in connection with the transactions contemplated by the Share Exchange Agreement, and up to 2,562,500 additional shares to accredited investors.

As a result of the Share Exchange Agreement and the other transactions contemplated thereunder, FMCL became a wholly owned subsidiary of the Company. FMCL, a Hong Kong corporation, was formed in April 6, 2016. The Company is an information technology company which specialize in operating and publishing mobile games.

The Video Game industry covers multiple sectors and is currently experiencing a move away from physical games towards digital software. Advances in technology and streaming now allow users to download games rather than visiting retailers. Video game publishers are expanding their direct to consumer channels with mobile gaming current growth leader, and eSports and virtual reality gaining momentum as the next big sectors. This is the business focus for FMCL.

-14-

Currently, FMCL have secured a strategic alliance with Games Development Studio in China to design and develop games for the Company. As of to date, we have 3 games licenses and more to be ready within the year. Our licenses cover worldwide distribution rights (except China). The two current games are Action Role Playing Games ("ARPG") and the other is Simulated Life Game (SLG).

Dragon Samurai is the title of one of the ARPG game that will be launch within the next 2 months. The story line is set in a Medieval period where Dragons reign supreme. The game's 3D landscape and large scale system provide great visual to players. This game was created using a 3D "real simulation" module and players will be able to see it on the game's background, battlefield, city, character equipment and weapons. Fill with exciting multi social tournament Player versus Environment (PVE) and Player to Player (PVP) challenges in the game makes stickiness of the gamers. There are 4 classes to choose, Vanguard, Roque, Samurai & Seer. Regardless of the class, you will be able to overcome challenges and quests as long as you enhance your character's combat capability. There are countless ways of boosting your battle power including artifacts, companions, wings and more.

Pirate Kingdom is an SLG game which embark on the newest epic pirate strategy adventure. This game allows gamers to lead their crew into a grand battle of pirates, monsters and players from around the globe in the most addicting, interactive strategy game. Assemble your heroes, power up your crew and anchor your warships away. While you're at it, start your tactical naval warfare, take over hundreds of islands and discover hidden loots along the sail. With many new game features and in multiple language available, this game is expected to be a hit and most addictive for casual gamers around the globe.

Three Kingdom - This is an ARPG game based on the book written by the traditional folk artist combine with the reference of ancient history documents. The game has a grand world with vivid characters and story that brings the best story of three kingdoms to players. The game has many new features which is unique with other APRG games and will be the key selling point for the product. Players that knows the 3 kingdom storyline will surely be appreciating better to enjoy this new experience.

FMCL will progressively launch these games within the next 6 months and will be targeting worldwide markets. All of these games are played in mobile and will be marketed by our own team. Our team have many experience in this space from marketing to product operations. The team will also be working very closely with the development team to suggest changes and even provide new requirements to ensure the success of the product as our team are experience in the game and culture of each of the territories we are targeting.

The Company previously offered management and consulting services to residential and commercial real estate property owners.

Results of Operations

We recorded $162,859 in revenue from operations for the three month period ended November 30, 2017, compared to $15,517 for the three month period ended November 31, 2016.

We recorded $233,297 in revenue from operations for the nine month period ended November 30, 2017, compared to $67,734 for the nine month period ended November 31, 2016.

Our revenue during the referenced periods in 2017 increased from 2016 as a result of a new game launche in August 2017.

-15-

Cost of revenue

We recorded $125,923 in cost of revenue for the three month period ended November 30, 2017, compared to $12,721 during the same period in 2016. We also recorded $252,881 in cost of revenue for the nine month period ended November 31, 2016, compared to $52,737 during the period from inception April 6, 2016 through November 31, 2016.

.

Our cost of revenue increased during 2017 as we increased our support in preparation for the game launched in August 2017. Key costs are server hosting costs and marketing cost. Our cost of revenue in 2016 has consisted of direct costs associated with the delivery of services under our management service agreements, primarily sub-contractor costs.

Operating expenses

We recorded $502,702 in operating expenses for the three month period ended November 30, 2017 compared to $37,290 for the three month period ended November 31, 2016. The increase was primarily related to payment of consulting and contract labor with respect to our new business operations and financing activities, while our operating expenses in 2016 consisted primarily of professional fees and administrative expenses. Similarly, we recorded $851,600 in operating expenses for the nine month period ended November 30, 2017 compared to $173,391 for the period from inception April 6, 2016 through November 31, 2016.

Loss per share for the three months ended November 31, 2016 and 2017 were approximately $0.01 and $0.03, respectively, based on the weighted-average shares issued and outstanding at the end of each respective period.

Liquidity and Capital Resources

During the nine months ended November 30, 2017, the Company incurred a net loss of $871,189, used cash in operations of $983,499, and at November 30, 2017, had a stockholders' deficit of $627,291. However, as of November 30, 2017, the Company had $627,291 in working capital.

The Company’s continuation as a going concern is dependent on its ability to obtain additional financing to fund operations, implement its business model, and ultimately, attain profitable operations. The Company will need to secure additional funds through various means, including equity and debt financing or any similar financing. There can be no assurance that the Company will be able to obtain additional equity or debt financing, if and when needed, on terms acceptable to the Company, or at all. Any additional equity or debt financing may involve substantial dilution to the Company’s stockholders, restrictive covenants or high interest costs. The Company’s long-term liquidity also depends upon its ability to generate revenues and achieve profitability.

The Company’s sources and uses of cash were as follows:

Cash Flows

We used net cash of $983,499 in our operating activities during the nine months ended November 30, 2017, while net cash provided by financing activities during the period was $1,608,423, and cash at end of the period of $436,531.

Off-Balance Sheet Arrangements

The Company was not a party to any off-balance sheet arrangements during the three months ended November 30, 2017.

Significant and Critical Accounting Policies and Practices and Recently Issued Accounting Pronouncements

Please refer to Note 1 in the Notes to the Financial Statements for a discussion on the Company’s Significant and Critical Accounting Policies and Practices and Recently Issued Accounting Pronouncements.

-16-

We review new accounting standards as issued. Although some of these accounting standards issued or effective after the end of our previous fiscal year may be applicable to us, we have not identified any standards that we believe merit further discussion. We believe that none of the new standards will have a significant impact on our financial position, operations or cash flows.

Item 3 - Quantitative and Qualitative Disclosures About Market Risk

In future periods, the Company may become subject to certain market risks, including changes in interest rates and currency exchange rates.  At the present time, the Company has no identified exposure and does not undertake any specific actions to limit exposures, if any.

Item 4 - Controls and Procedures

Disclosure Controls and Procedures.  Our management, under the supervision and with the participation of our Chief Executive and Financial Officer (Certifying Officer), has evaluated the effectiveness of our disclosure controls and procedures as defined in Rules 13a-15 promulgated under the Exchange Act as of the end of the period covered by this Quarterly Report.  Disclosure controls and procedures are controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Commission’s rules and forms and include controls and procedures designed to ensure that information we are required to disclose in such reports is accumulated and communicated to management, including our Certifying Officer, as appropriate, to allow timely decisions regarding required disclosure.  Based upon that evaluation, our Certifying Officer concluded that as of such date, our disclosure controls and procedures were not effective to ensure that the information required to be disclosed by us in our reports is recorded, processed, summarized and reported within the time periods specified by the SEC due to a weakness in our controls more fully disclosed in our Annual Report on Form 10-K.  However, our Certifying Officer believes that the financial statements included in this report fairly present, in all material respects, our financial condition, results of operations and cash flows for the respective periods presented.

Changes in Internal Control over Financial Reporting.  There was no change in our internal control over financial reporting that occurred during the quarter ended November 30, 2017 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting which internal controls will remain deficient until such time as the Company completes a merger transaction or acquisition of an operating business at which time management will be able to implement effective controls and procedures.

PART II

OTHER INFORMATION

Item 1 - Legal Proceedings

None

Item 1A – Risk Factors

We are a smaller reporting company as defined by Reg. 240.12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

Item 2 - Sales of Unregistered Equity Securities and Use of Proceeds

The Company issued approximately 2,686,000 shares of common stock during the nine months ended November 30, 2017, of which 1,350,000 were issued to consultants at $0.035 per share and 500,000 were issued to investors at a per share purchase price of $1.00 and 836,000 shares at a per share price of $1.50. The Company also entered into agreement for the issuance of an additional approximately 470,000 shares for an aggregate purchase price of approximately $270,000. A portion of such shares have not yet been issued.

-17-

Also, in September 2017, Company’s CEO, Wong H’Sien Loong, distributed approximately 1,900,000 of his shares of common stock to to certain non-U.S. accredited investors. Mr. Wong retained 350,000 shares of common stock.

The securities referred to herein will not be and have not been registered under the United States Securities Act of 1933, as amended, and may not be offered or sold in the United States absent registration or an applicable exemption from registration requirements.

Item 3 - Defaults upon Senior Securities

None

Item 4 - Mine Safety Disclosures

N/A

Item 5 - Other Information

None

ITEM 6. EXHIBITS.

The following exhibits are filed as part of this report or incorporated by reference:

Exhibit No.	Description
31.1*	Certifications Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2*	Certifications Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1*	Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2*	Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101	Materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended November 30, 2017 formatted in Extensible Business Reporting Language (XBRL).

* Filed herewith

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: January 22, 2017	FINGERMOTION, INC.
	By:	/s/ Wong H’Sien Loong
		Wong H’Sien Loong Chief Executive Officer
		(Principal Executive Officer)

-18-

EX-31.1

 EXHIBIT 31.1

CERTIFICATIONS

I, Wong H’Sien Loong, certify that:

1. I have reviewed this quarterly report on Form 10-Q of FingerMotion, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: January 22, 2018

/s/ Wong H’Sien Loong

Wong H’Sien Loong

Chief Executive Officer

(Principal Executive Officer)

EX-31.2

 EXHIBIT 31.2

CERTIFICATIONS

I, Wong H’Sien Loong, certify that:

1. I have reviewed this quarterly report on Form 10-Q of FingerMotion, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: January 22, 2018

/s/ Wong H’Sien Loong

Wong H’Sien Loong

Chief Financial Officer

(Principal Financial and Accounting Officer)

EX-32.1

EXHIBIT 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

The undersigned, Wong H’Sien Loong, the Chief Executive Officer of FingerMotion, Inc. (the “Company”), DOES HEREBY CERTIFY that:

1.      The Company’s Quarterly Report on Form 10-Q for the quarter ended November 30, 2017 (the “Report”), fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934; and

2.       Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company.

IN WITNESS WHEREOF, the undersigned has executed this statement this 22^nd day of January, 2018.

/s/ Wong H’Sien Loong

Wong H’Sien Loong

Chief Executive Officer

(Principal Executive Officer)

A signed original of this written statement required by Section 906 has been provided to FingerMotion, Inc. and will be retained by JD International Limtied and furnished to the Securities and Exchange Commission or its staff upon request.

The forgoing certification is being furnished to the Securities and Exchange Commission pursuant to §18 U.S.C. Section 1350.  It is not being filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and is not to be incorporated by reference into any filing of the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing.

EX-32.2

EXHIBIT 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

The undersigned, Wong H’Sien Loong, the Chief Financial Officer of FingerMotion, Inc. (the “Company”), DOES HEREBY CERTIFY that:

1.      The Company’s Quarterly Report on Form 10-Q for the quarter ended November 30, 2017 (the “Report”), fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934; and

2.       Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company.

IN WITNESS WHEREOF, the undersigned has executed this statement this 22^nd day of January, 2018.

/s/ Wong H’Sien Loong

Wong H’Sien Loong

Chief Financial Officer

(Principal Financial and Accounting Officer)

A signed original of this written statement required by Section 906 has been provided to FingerMotion, Inc. and will be retained by FingerMotion, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

The forgoing certification is being furnished to the Securities and Exchange Commission pursuant to § 18 U.S.C. Section 1350.  It is not being filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and is not to be incorporated by reference into any filing of the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing.

XML

Document And Entity Information - shares	9 Months Ended
	Nov. 30, 2017	Jan. 12, 2018
Document Information [Line Items]
Entity Registrant Name	FingerMotion, Inc.
Entity Central Index Key	0001602409
Trading Symbol	fngr
Current Fiscal Year End Date	--02-28
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding (in shares)		17,146,753
Document Type	10-Q
Document Period End Date	Nov. 30, 2017
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
Amendment Flag	false

XML

Consolidated Condensed Balance Sheets (Current Period Unaudited) - USD ($)	Nov. 30, 2017	Feb. 28, 2017
Current Assets
Cash	$ 436,531	$ 13,346
Accounts receivable	126,858	54,793
Equipment (net of $58 and $-0- depreciation)	1,681
Licenses (net of $64,583and $-0- amortization)	135,417
Escrowed funds	13,849
Other receivable	73,447	5,589
TOTAL ASSETS	787,783	73,728
Current Liabilities
Accounts payable and accrued expenses	111,462	131,580
Other accrued expenses	49,030	97,695
Due to related party		1,646
TOTAL LIABILITIES	160,492	230,921
SHAREHOLDERS' DEFICIT
Preferred stock, par value $.0001 per share; Authorized 1,000,000 shares; issued and outstanding -0- shares.
Common Stock, par value $.0001 per share; Authorized 19,000,000 shares; issued and outstanding 17,262,753 shares. and 12,000,000 issued and outstanding at November 30, 2017 and February 28, 2017 respectively	1,727	1,200
Common stock subscribed	270,000
Additional paid-in capital	1,385,146
Accumulated deficit	(1,029,582)	(158,393)
TOTAL SHAREHOLDERS' EQUITY	627,291	(157,193)
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 787,783	$ 73,728

XML

Consolidated Condensed Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($)	Nov. 30, 2017	Feb. 28, 2017
Depreciation	$ 58	$ 0
Amortization	$ 64,583	$ 0
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	1,000,000	1,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	19,000,000	19,000,000
Common stock, shares issued (in shares)	17,262,753	12,000,000
Common stock, shares outstanding (in shares)	17,262,753	12,000,000

XML

Consolidated Condensed Statements of Operations (Unaudited) - USD ($)		3 Months Ended		8 Months Ended	9 Months Ended
		Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2016	Nov. 30, 2017
Revenue		$ 162,859	$ 15,517	$ 67,734	$ 233,297
Cost of revenue		125,923	12,721	52,737	252,881
Gross profit/(loss)		36,936	2,796	14,997	(19,584)
Amortization		14,583	0	0	14,583
General & administrative expenses		452,702	37,290	173,391	787,017
Total operating expenses		502,702	37,290	173,391	851,600
Net (loss) from operations		(465,766)	(34,494)	(158,394)	(871,184)
Other income - Exchange rate gain (loss)		(93)			(5)
Net (Loss)		$ (465,859)	$ (34,494)	$ (158,394)	$ (871,189)
Basic (Loss) Per Share (in dollars per share)		$ (0.03)	$ (0.01)	$ (0.06)	$ (0.09)
Diluted (Loss) Per Share (in dollars per share)		$ (0.03)	$ (0.01)	$ (0.06)	$ (0.09)
Wgt Ave Common Shares Outstanding - Basic (in shares)	[1],[2]	16,932,610	2,576,750	2,576,750	9,870,708
Wgt Ave Common Shares Outstanding - Diluted * (in shares)	[1],[2]	17,402,610	2,576,750	2,576,750	10,027,945

[1] Reflects 4 for 1 reverse split

[2] Reflects 4 to 1 reverse split

XML

Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($)	8 Months Ended	9 Months Ended
	Nov. 30, 2016	Nov. 30, 2017
Net (Loss)	$ (158,394)	$ (871,189)
Adjustments to reconcile decrease in net assets to net cash provided by operating activities:
Amortization & depreciation		64,641
Common stock issued for services		47,250
(Increase) decrease in accounts receivable	(18,081)	(72,065)
(Increase) decrease in other receivable		(67,858)
(Increase) in prepaid expenses		(13,849)
Increase (decrease) in accounts payable and accrued expenses	74,669	(70,429)
Cash used in operating activities	(101,806)	(983,499)
Cash flows from investing activities
Purchase of equipment		(1,739)
(Increase) in licenses		(200,000)
Net cash used in investing activities		(201,739)
Cash flows from financing activities
Proceeds from sale of common stock		1,354,000
Common stock issued in reverse merger		(15,577)
Advances from related parties
Proceeds from stock subscriptions		270,000
Net cash provided by financing activities		1,608,423
Net change in cash	(101,806)	423,185
Cash at beginning of period		13,346
Cash at end of period	(101,806)	436,531
Supplemental disclosures of cash flow information:
Interest paid
Taxes paid

XML

Consolidated Statement of Shareholders' Equity (unaudited) - 9 months ended Nov. 30, 2017 - USD ($)		Common Stock [Member]	Additional Paid-in Capital [Member]	Shares to be Issued [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Feb. 28, 2017		12,000,000
Balance at Feb. 28, 2017		$ 1,200			$ (158,393)	$ (157,193)
Common stock issued in reverse merger * (in shares)		2,576,753
Common stock issued in reverse merger *	[1]	$ 258	(15,835)			(15,577)
Common stock issued for cash (in shares)		1,336,000
Common stock issued for cash		$ 134	1,353,866			1,354,000
Fair value of common stock issued for services (in shares)		1,350,000
Fair value of common stock issued for services		$ 135	47,115			47,250
Stock subscribed				270,000		270,000
Net (Loss)					(871,189)	(871,189)
Balance (in shares) at Nov. 30, 2017		17,262,753
Balance at Nov. 30, 2017		$ 1,727	$ 1,385,146	$ 270,000	$ (1,029,582)	$ 627,291

[1] 4 to 1 reverse stock split as of June 23, 2017.

XML

Note 1 - Nature of Business and Basis of Presentation

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies [Text Block]

Note

1

– Nature of Business and basis of Presentation

FingerMotion, Inc. fka Property Management Corporation of America (the “Company”) was incorporated on

January 23, 2014

under the laws of the State of Delaware. The Company offers management and consulting services to residential and commercial real estate property owners who rent or lease their property to

third

party tenants.

The Company changed its name to FingerMotion, Inc. on

July 13, 2017

after a change in control. In

July 2017

the Company acquired all of the outstanding shares of Finger Motion Company Limited (FMCL), a Hong Kong corporation that is an information technology company which specialize in operating and publishing mobile games.

Pursuant to the Share Exchange Agreement, the Company agreed to exchange the outstanding equity stock of FMCL held by the FMCL Shareholders for shares of common stock of the Company. At the Closing Date, the Company issued

12,000,000

shares of common stock to the FMCL shareholders. In addition, the Company issued

600,000

shares to other consultants in connection with the transactions contemplated by the Share Exchange Agreement.

The transaction was accounted for as a “reverse acquisition” since, immediately following completion of the transaction, the shareholders of FMCL effectuated control of the post-combination Company. For accounting purposes, FMCL was deemed to be the accounting acquirer in the transaction and, consequently, the transaction is treated as a recapitalization of FMCL (i.e., a capital transaction involving the issuance of shares by the Company for the shares of FMCL). Accordingly, the consolidated assets, liabilities and results of operations of FMCL became the historical financial statements of FingerMotion, Inc. and its subsidiaries, and the Company

’s assets, liabilities and results of operations were consolidated with FMCL beginning on the acquisition date.

No

step-up in basis or intangible assets or goodwill were recorded in this transaction.

XML

Note 2 - Summary of Principal Accounting Policies

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Significant Accounting Policies [Text Block]

Note

2

- Summary of Principal Accounting Policies

Basis of Presentation of Unaudited Condensed Financial Information

The unaudited condensed financial statements of the Company for the

three

and

nine

months ended

November 30, 2017

and

2016

have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form

10

-Q and Regulation S-K. Accordingly, they do

not

include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are

not

necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of

February 28, 2017

was derived from the audited financial statements included in the Company's financial statements as of and for the year ended

February 28, 2017

included in the Company

’s Annual Report on Form

10

-K filed with the Securities and Exchange Commission (the “SEC”) on

June 14, 2017.

These financial statements should be read in conjunction with that report.

In

July 2017,

the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”)

No.

2017

-

11,

Earnings Per Share (Topic

260

); Distinguishing Liabilities from Equity (Topic

480

); Derivatives and Hedging (Topic

815

): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. The ASU was issued to address the complexity associated with applying generally accepted accounting principles (GAAP) for certain financial instruments with characteristics of liabilities and equity. The ASU, among other things, eliminates the need to consider the effects of down round features when analyzing convertible debt, warrants and other financing instruments.

  As a result, a freestanding equity-linked financial instrument (or embedded conversion option)

no

longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. The amendments are effective for fiscal years beginning after

December 15, 2018,

and should be applied retrospectively. Early adoption is permitted, including adoption in an interim period. The Company plans to early adopt the ASU, and is currently evaluating implementation date and the impact of this amendment on its financial statements.

In

May 2017,

the FASB issued ASU

No.

2017

-

09,

Compensation

—Stock Compensation (Topic

718

): Scope of Modification Accounting, to provide clarity and reduce both (

1

) diversity in practice and (

2

) cost and complexity when applying the guidance in Topic

718,

Compensation—Stock Compensation, to a change to the terms or conditions of a share-based payment award. The ASU provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in ASC

718.

The amendments are effective for fiscal years beginning after

December 15, 2017,

and should be applied prospectively to an award modified on or after the adoption date. Early adoption is permitted, including adoption in an interim period. The Company does

not

expect this amendment to have a material impact on its financial statements.

In

March 2017,

the FASB issued ASU

No.

2017

-

08,

Receivables

—Nonrefundable Fees and Other Costs (Subtopic

310

-

20

): Premium Amortization on Purchased Callable Debt Securities, to amend the amortization period for certain purchased callable debt securities held at a premium. The ASU shortens the amortization period for the premium to the earliest call date. Under current Generally Accepted Accounting Principles (“GAAP”), entities generally amortize the premium as an adjustment of yield over the contractual life of the instrument. The amendments should be applied on a modified retrospective basis, and are effective for fiscal years beginning after

December 15, 2018.

Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the impact of this amendment on its financial statements.

In

February 2017,

the FASB issued ASU

No.

2017

-

05,

Other Income

—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic

610

-

20

): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets, to clarify the scope of Subtopic

610

-

20,

Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets, and to add guidance for partial sales of nonfinancial assets. Subtopic

610

-

20,

which was issued in

May 2014

as a part of ASU

No.

2014

-

09,

Revenue from Contracts with Customers (Topic

606

), provides guidance for recognizing gains and losses from the transfer of nonfinancial assets in contracts with noncustomers. The amendments are effective for fiscal years beginning after

December 15, 2017,

including interim periods within those fiscal years, which is the same time as the amendments in ASU

No.

2014

-

09,

and early adoption is permitted. The Company is currently evaluating the impact of this amendment on its financial statements.

In

January 2017,

the FASB issued ASU

No.

2017

-

03,

Accounting Changes and Error Corrections (Topic

250

). The ASU adds SEC disclosure requirements for both the quantitative and qualitative impacts that certain recently issued accounting standards will have on the financial statements of a registrant when such standards are adopted in a future period. Specially, these disclosure requirements apply to the adoption of ASU

No.

2014

-

09,

Revenue from Contracts with Customers (Topic

606

); ASU

No.

2016

-

02,

Leases (Topic

842

); and ASU

No.

2016

-

13,

Financial Instruments

—Credit Losses (Topic

326

): Measurement of Credit Losses on Financial Instruments.   The Company is currently evaluating the impact of these amendments on its financial statements.

Between

May 2014

and

December 2016,

the FASB issued several ASU

’s on Revenue from Contracts with Customers (Topic

606

). These updates will supersede nearly all existing revenue recognition guidance under current U.S. generally accepted accounting principles (GAAP). The core principle is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. A

five

-step process has been defined to achieve this core principle, and, in doing so, more judgment and estimates

may

be required within the revenue recognition process than are required under existing U.S. GAAP. The standards are effective for annual periods beginning after

December 15, 2017,

and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standards in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting the standards recognized at the date of adoption (which includes additional footnote disclosures). The Company is currently evaluating the impact of its pending adoption of these standards on its financial statements and has

not

yet determined the method by which it will adopt the standard in

2018.

In

November 2016,

the FASB issued ASU

No.

2016

-

18,

Statement of Cash Flows (Topic

230

): Restricted Cash (a consensus of the FASB Emerging Issues Task Force), to provide guidance on the presentation of restricted cash or restricted cash equivalents in the statement of cash flow. The amendments should be applied using a retrospective transition method, and are effective for fiscal years beginning after

December 15, 2017,

including interim periods within those fiscal years. The Company is currently evaluating the impact of these amendments on its financial statements.

Use Of Estimates

The preparation of the Company

’s financial statements in conformity with generally accepted accounting principles of the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Actual results could differ from those estimates.

Certain Risks And Uncertainties

The Company relies on cloud based hosting through a global accredited hosting provider. Management believes that alternate sources are available; however, disruption or termination of this relationship could adversely affect our operating results in the near-term.

Identifiable Intangible Assets

Identifiable intangible assets are recorded at cost and are amortized over

3

-

10

years. Similar to tangible property and equipment, the Company periodically evaluates identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount

may

not

be recoverable.

Impairment Of Long-Lived Assets

The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite

– lived intangible assets.

Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets

may

not

be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company

first

compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is

not

recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and

third

-party independent appraisals, as considered necessary.

The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company

’s business strategy and its forecasts for specific market expansion.

Accounts Receivable And Concentration Of Risk

Accounts receivable, net is stated at the amount the Company expects to collect, or the net realizable value. The Company provides a provision for allowances that includes returns, allowances and doubtful accounts equal to the estimated uncollectible amounts. The Company estimates its provision for allowances based on historical collection experience and a review of the current status of trade accounts receivable. It is reasonably possible that the Company

’s estimate of the provision for allowances will change.

Cash And Cash Equivalents

Cash and cash equivalents represent cash on hand, demand deposits, and other short-term highly liquid investments placed with banks, which have original maturities of

three

months or less and are readily convertible to known amounts of cash.

Property and Equipment

Property and equipment are stated at cost. Depreciation of property and equipment is provided using the straight-line method for financial reporting purposes at rates based on the estimated useful lives of the assets. Estimated useful lives range from

thr

ee

to

seven

years. Land is classified as held for sale when management has the ability and intent to sell, in accordance with ASC Topic

360

-

45.

 

Earnings Per Share

Basic (loss) earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per share.

FASB Accounting Standard Codification Topic

260

(“ASC

260”

), “Earnings Per Share,” requires that employee equity share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted and

not

yet forfeited, unless doing so would be anti-dilutive. The Company uses the “treasury stock” method for equity instruments granted in share-based payment transactions provided in ASC

260

to determine diluted earnings per share. Antidilutive securities represent potentially dilutive securities which are excluded from the computation of diluted earnings or loss per share as their impact was antidilutive.

Revenue Recognition

The Company recognizes revenue from providing hosting and integration services and licensing the use of its technology platform to its customers. The Company recognizes revenue when all of the following conditions are satisfied: (

1

) there is persuasive evidence of an arrangement; (

2

) the service has been provided to the customer (for licensing, revenue is recognized when the Company

’s technology is used to provide hosting and integration services); (

3

) the amount of fees to be paid by the customer is fixed or determinable; and (

4

) the collection of fees is probable.  We account for our multi-element arrangements, such as instances where we design a custom website and separately offer other services such as hosting, which are recognized over the period for when services are performed.

Income Taxes

The Company uses the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification (“ASC”)

740,

“Income Taxes” (“ASC

740”

). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported 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.

XML

Note 3 - Going Concern

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Substantial Doubt about Going Concern [Text Block]

Note

3

- Going Concern

The accompanying unaudited financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company had an accumulated deficit of

$1,029,582

and

$158,393

at

November 30, 2017

and

February 28, 2017,

respectively, and had a net loss of

$465,859

and

$871,189

for the

three

months and

nine

months ended

November 30, 2017

respectively.

The Company

’s continuation as a going concern is dependent on its ability to obtain additional financing to fund operations, implement its business model, and ultimately, attain profitable operations. The Company will need to secure additional funds through various means, including equity and debt financing or any similar financing. There can be

no

assurance that the Company will be able to obtain additional equity or debt financing, if and when needed, on terms acceptable to the Company, or at all. Any additional equity or debt financing

may

involve substantial dilution to the Company’s stockholders, restrictive covenants or high interest costs. The Company’s long-term liquidity also depends upon its ability to generate revenues and achieve profitability.

XML

Note 4 - Equipment

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Property, Plant and Equipment Disclosure [Text Block]

Note

4

– Equipment

As of

November 30, 2017

and

February 28, 2017,

the company has the following amounts related to intangible assets:

	November 30,			February 28,
	2017			2017
Equipment	$	1,739		$	-
Less: accumulated depreciation		(58	)		-
Net equipment	$	1,681		$	-

No

significant residual value is estimated for the equipment. Depreciation expense for the

three

months ended

November 30, 2017

and

2016

totaled

$58

and

nil,

respectively. Depreciation expense for the

nine

months ended

November 30, 2017

and period from Ap

ril

6,

2016

Inception to

November 30, 2016

totaled

$58

and

nil,

respectively.

XML

Note 5 - Intangible Assets

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Intangible Assets Disclosure [Text Block]

Note

5

 

– Intangible Assets

As of

November 30, 2017

and

February 28, 2017,

the company has the following amounts related to intangible assets:

	November 30,			February 28,
	2017			2017
Licenses	$	200,000		$	-
Less: accumulated amortization		(64,583	)		-
Net intangible assets	$	135,417		$	-

No

significant residual value is estimated for these intangible assets. Amortization expense for the

three

months ended

November 30, 2017

and

2016

totaled

$14,583

and

nil,

respectively. Amortization expense for the

nine

months ended

November 30, 2017

and period from

April 6, 2016

Inception to

November

31,

2016

totaled

$14,583

and

nil,

respectively.

The remaining amortization period of the Company

’s amortizable intangible assets is approximately

11

months as of

November 30, 2017.

The estimated future amortization of the intangible assets is as follows:

For Nine months ended November 30 ,	Estimated Amortization Expenses
2018	$	135,417

XML

Note 6 - Common Stock

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Stockholders' Equity Note Disclosure [Text Block]

Note

6

 

– Common Stock

On

June 21, 2017,

the Company filed Articles of Amendment to its Amended Articles of Incorporation with the Secretary of State of the State of Delaware effecting a

1

for

4

reverse stock split of the Company's common stock and increase in the authorized shares of common stock to

200,000,000

and a name change of the Company from Property Management Corporation of America to FingerMotion, Inc. (the "Corporate Actions"). The Corporate Actions and the Amended Articles became effective on

June 21, 2017.

Effective

July 13, 2017 (

the “Closing Date”), the Company entered into that certain Share Exchange Agreement (the “Share Exchange Agreement”) by and among the Company, Finger Motion Company Limited, a Hong Kong corporation (“FMCL”) and certain shareholders of FMCL (the “FMCL Shareholders”). Pursuant to the Share Exchange Agreement, the Company agreed to exchange the outstanding equity stock of FMCL held by the FMCL Shareholders for shares of common stock of the Company. At the Closing Date, the Company issued approximately

12,000,000

shares of common stock to the FMCL shareholders. In addition, the Company issued

600,000

shares to consultants in connection with the transactions contemplated by the Share Exchange Agreement, and up to

2,562,500

additional shares to accredited investors.

The Company issued approximately

2,686,000

shares of common stock during the

nine

months ended

November 30, 2017,

of which

1,350,000

were issued to consultants at

$0.035

per share and

500,000

were issued to investors at a per share purchase price of

$1.00

and

836,000

shares at a per share price of

$1.50.

The Company also entered into agreement for the issuance of an additional approximately

470,000

shares for an aggregate purchase price of approximately

$270,000.

A portion of such shares have

not

yet been issued.

Also, in

September 2017,

Company

’s CEO, Wong H’Sien Loong, distributed approximately

1,900,000

of his shares of common stock to to certain non-U.S. accredited investors. Mr. Wong retained

350,000

shares of common stock.

The Company declared

no

dividends through

November 30, 2017.

XML

Note 7 - Common Stock Subscribed

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Common Stock Subscribed, Disclosure [Text Block]

Note

7

 

– Common Stock Subscribed

The Company has received

$270,000

from the sale of common stock and the shares had

not

been issued as of

November 30, 2017.

XML

Note 8 - Related Party Transactions

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Related Party Transactions Disclosure [Text Block]

Note

8

 

– Related Party Transactions

One hundred percent (

100%

) of the Company

’s revenue prior to the change of control on

April 14, 2017

came from the management of

two

properties under management services contracts. These properties are owned in part by the former Chairman, Chief Executive Officer, President and Chief Financial Officer of the Company. Since the control change the Company

no

longer has this revenue stream.

The Company sublet an approximate

250

square foot office space from Washington Capital Advisors LLC. in Marshall, Virginia, which served as its principal executive offices. The sublease was on a month-to-month basis for

$350

per month. Rent expense related to its office space was

$350

and

$1,050

and

$350

and

$2,100

for the

three

and

nine

month periods ended

November 30, 2017

and

$1,050

for

November 30, 2016,

respectively. The lease ended after

March 2017.

XML

Note 9 - Earnings Per Share

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Earnings Per Share [Text Block]

Note

9

 

– Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per common share:

	For the Three Months Ended November 30 ,						For the Nine Months Ended November 30 ,			April 6, 2016 Inception Through November 30 ,
	2017			2016			2017			2016
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
Numerator - basic and diluted
Net Loss	$	(465,859	)	$	(34,494	)	$	(871,189	)	$	(158,394	)
Denominator
Weighted average number of common shares outstanding —basic *		16,932,610			2,576,750			9,870,708			2,576,750
Weighted average number of common shares outstanding —diluted *		17,402,610			2,576,750			10,027,945			2,576,750
Loss per common share — basic and diluted	$	(0.03	)	$	(0.01	)	$	(0.09	)	$	(0.06	)

* Reflects

4

for

1

reverse split

XML

Note 10 - Income Taxes

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Income Tax Disclosure [Text Block]

Note

10

 - Income Taxes

The Company and its subsidiaries file separate income tax returns.

The United States of America

FingerMotion, Inc. is incorporated in the State of Delaware in the U.S., and is subject to a gradual U.S. federal corporate income tax of

15%

to

35%.

The Company generated taxable income for the

nine

months ended

November 30, 2017

and period from

April 6, 2016

Inception to

November 30, 2016,

and which is subject to U.S. federal corporate income tax rate of

34%,

respectively.

Hong Kong

Finger Motion Company Limited is incorporated in Hong Kong and Hong Kong

’s profits tax rate is

16.5%.

Finger Motion Company Limited did

not

earn any income that was derived in Hong Kong for the

nine

months ended

November, 30, 2017

and period from

April 6, 2016

Inception to

November 30, 2016 ,

and therefore, Finger Motion Company Limited was

not

subject to Hong Kong profits tax.

The Company

’s effective income tax rates were

34%

for the

nine

months ended

November 30, 2017

and period from

April 6, 2016

Inception to

November 30, 2016,

respectively. Income tax mainly consists of foreign income tax at statutory rates and the effects of permanent and temporary differences.

	For the nine months ended November 30 ,			April 6, 2016 Inception Through November 30 ,
	2017			2016
	(Unaudited)
U.S. statutory tax rate		34.0	%		34.0	%
Hong Kong profit tax rate		16.5	%		16.5	%
Foreign income not registered in the Hong Kong		(16.5	%)		(16.5	%)
Others		0.0	%		0.0	%
Effective tax rate		34.0	%		34.0	%

As of

November 30, 2017

and

February 28, 2017,

the Company has a deferred tax asset of

$296,204

and

$19,240,

resulting from certain net operating losses in U.S., respectively. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those net operating losses are available. The Company considers projected future taxable income and tax planning strategies in making its assessment. At present, the Company concludes that it is more-likely-than-

not

that the Company will be able to realize all of its tax benefits in the near future and therefore a valuation allowance has been provided for the full value of the deferred tax asset. A valuation allowance will be maintained until sufficient positive evidence exists to support the reversal of any portion or all of the valuation allowance. As of

November 30, 2017

and

February 28, 2017,

the valuation allowance was

$296,204

and

$19,240,

respectively.

	November 30 ,			February 28,
	2017			2017
Deferred tax asset from operating losses carry-forwards	$	296,204		$	19,240
Valuation allowance		(296,204	)		(19,240	)
Deferred tax asset, net	$	-		$	-

XML

Note 11 - Commitments and Contingents

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Commitments and Contingencies Disclosure [Text Block]

Note

11

 

– Commitments And Contingencies

Operating lease

The Company did

not

have any operating lease as of

November 30, 2017.

Legal proceedings

The Company is

not

aware of any material outstanding claim and litigation against them.

XML

Note 12 - Subsequent Events

9 Months Ended

Nov. 30, 2017

Notes to Financial Statements

Subsequent Events [Text Block]

Note

12

– Subsequent Events

The Company has evaluated all transactions from

November 30, 2017

through the financial statement issuance date for subsequent event disclosure consideration and noted

no

significant subsequent event that needs to be disclosed.

XML

Significant Accounting Policies (Policies)

9 Months Ended

Nov. 30, 2017

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Basis of Presentation of Unaudited Condensed Financial Information

The unaudited condensed financial statements of the Company for the

three

and

nine

months ended

November 30, 2017

and

2016

have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form

10

-Q and Regulation S-K. Accordingly, they do

not

include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are

not

necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of

February 28, 2017

was derived from the audited financial statements included in the Company's financial statements as of and for the year ended

February 28, 2017

included in the Company

’s Annual Report on Form

10

-K filed with the Securities and Exchange Commission (the “SEC”) on

June 14, 2017.

These financial statements should be read in conjunction with that report.

In

July 2017,

the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”)

No.

2017

-

11,

Earnings Per Share (Topic

260

); Distinguishing Liabilities from Equity (Topic

480

); Derivatives and Hedging (Topic

815

): (Part I) Accounting for Certain Financial Instruments with Down Round Features, (Part II) Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope Exception. The ASU was issued to address the complexity associated with applying generally accepted accounting principles (GAAP) for certain financial instruments with characteristics of liabilities and equity. The ASU, among other things, eliminates the need to consider the effects of down round features when analyzing convertible debt, warrants and other financing instruments.

  As a result, a freestanding equity-linked financial instrument (or embedded conversion option)

no

longer would be accounted for as a derivative liability at fair value as a result of the existence of a down round feature. The amendments are effective for fiscal years beginning after

December 15, 2018,

and should be applied retrospectively. Early adoption is permitted, including adoption in an interim period. The Company plans to early adopt the ASU, and is currently evaluating implementation date and the impact of this amendment on its financial statements.

In

May 2017,

the FASB issued ASU

No.

2017

-

09,

Compensation

—Stock Compensation (Topic

718

): Scope of Modification Accounting, to provide clarity and reduce both (

1

) diversity in practice and (

2

) cost and complexity when applying the guidance in Topic

718,

Compensation—Stock Compensation, to a change to the terms or conditions of a share-based payment award. The ASU provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in ASC

718.

The amendments are effective for fiscal years beginning after

December 15, 2017,

and should be applied prospectively to an award modified on or after the adoption date. Early adoption is permitted, including adoption in an interim period. The Company does

not

expect this amendment to have a material impact on its financial statements.

In

March 2017,

the FASB issued ASU

No.

2017

-

08,

Receivables

—Nonrefundable Fees and Other Costs (Subtopic

310

-

20

): Premium Amortization on Purchased Callable Debt Securities, to amend the amortization period for certain purchased callable debt securities held at a premium. The ASU shortens the amortization period for the premium to the earliest call date. Under current Generally Accepted Accounting Principles (“GAAP”), entities generally amortize the premium as an adjustment of yield over the contractual life of the instrument. The amendments should be applied on a modified retrospective basis, and are effective for fiscal years beginning after

December 15, 2018.

Early adoption is permitted, including adoption in an interim period. The Company is currently evaluating the impact of this amendment on its financial statements.

In

February 2017,

the FASB issued ASU

No.

2017

-

05,

Other Income

—Gains and Losses from the Derecognition of Nonfinancial Assets (Subtopic

610

-

20

): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets, to clarify the scope of Subtopic

610

-

20,

Other Income—Gains and Losses from the Derecognition of Nonfinancial Assets, and to add guidance for partial sales of nonfinancial assets. Subtopic

610

-

20,

which was issued in

May 2014

as a part of ASU

No.

2014

-

09,

Revenue from Contracts with Customers (Topic

606

), provides guidance for recognizing gains and losses from the transfer of nonfinancial assets in contracts with noncustomers. The amendments are effective for fiscal years beginning after

December 15, 2017,

including interim periods within those fiscal years, which is the same time as the amendments in ASU

No.

2014

-

09,

and early adoption is permitted. The Company is currently evaluating the impact of this amendment on its financial statements.

In

January 2017,

the FASB issued ASU

No.

2017

-

03,

Accounting Changes and Error Corrections (Topic

250

). The ASU adds SEC disclosure requirements for both the quantitative and qualitative impacts that certain recently issued accounting standards will have on the financial statements of a registrant when such standards are adopted in a future period. Specially, these disclosure requirements apply to the adoption of ASU

No.

2014

-

09,

Revenue from Contracts with Customers (Topic

606

); ASU

No.

2016

-

02,

Leases (Topic

842

); and ASU

No.

2016

-

13,

Financial Instruments

—Credit Losses (Topic

326

): Measurement of Credit Losses on Financial Instruments.   The Company is currently evaluating the impact of these amendments on its financial statements.

Between

May 2014

and

December 2016,

the FASB issued several ASU

’s on Revenue from Contracts with Customers (Topic

606

). These updates will supersede nearly all existing revenue recognition guidance under current U.S. generally accepted accounting principles (GAAP). The core principle is to recognize revenues when promised goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled for those goods or services. A

five

-step process has been defined to achieve this core principle, and, in doing so, more judgment and estimates

may

be required within the revenue recognition process than are required under existing U.S. GAAP. The standards are effective for annual periods beginning after

December 15, 2017,

and interim periods therein, using either of the following transition methods: (i) a full retrospective approach reflecting the application of the standards in each prior reporting period with the option to elect certain practical expedients, or (ii) a retrospective approach with the cumulative effect of initially adopting the standards recognized at the date of adoption (which includes additional footnote disclosures). The Company is currently evaluating the impact of its pending adoption of these standards on its financial statements and has

not

yet determined the method by which it will adopt the standard in

2018.

In

November 2016,

the FASB issued ASU

No.

2016

-

18,

Statement of Cash Flows (Topic

230

): Restricted Cash (a consensus of the FASB Emerging Issues Task Force), to provide guidance on the presentation of restricted cash or restricted cash equivalents in the statement of cash flow. The amendments should be applied using a retrospective transition method, and are effective for fiscal years beginning after

December 15, 2017,

including interim periods within those fiscal years. The Company is currently evaluating the impact of these amendments on its financial statements.

Use of Estimates, Policy [Policy Text Block]

Use Of Estimates

The preparation of the Company

’s financial statements in conformity with generally accepted accounting principles of the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.  Management makes its best estimate of the ultimate outcome for these items based on historical trends and other information available when the financial statements are prepared. Actual results could differ from those estimates.

Certain Risks And Uncertainties [Policy Text Block]

Certain Risks And Uncertainties

The Company relies on cloud based hosting through a global accredited hosting provider. Management believes that alternate sources are available; however, disruption or termination of this relationship could adversely affect our operating results in the near-term.

Goodwill and Intangible Assets, Intangible Assets, Policy [Policy Text Block]

Identifiable Intangible Assets

Identifiable intangible assets are recorded at cost and are amortized over

3

-

10

years. Similar to tangible property and equipment, the Company periodically evaluates identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount

may

not

be recoverable.

Property, Plant and Equipment, Impairment [Policy Text Block]

Impairment Of Long-Lived Assets

The Company classifies its long-lived assets into: (i) computer and office equipment; (ii) furniture and fixtures, (iii) leasehold improvements, and (iv) finite

– lived intangible assets.

Long-lived assets held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets

may

not

be fully recoverable. It is possible that these assets could become impaired as a result of technology, economy or other industry changes. If circumstances require a long-lived asset or asset group to be tested for possible impairment, the Company

first

compares undiscounted cash flows expected to be generated by that asset or asset group to its carrying value. If the carrying value of the long-lived asset or asset group is

not

recoverable on an undiscounted cash flow basis, an impairment is recognized to the extent that the carrying value exceeds its fair value. Fair value is determined through various valuation techniques, including discounted cash flow models, relief from royalty income approach, quoted market values and

third

-party independent appraisals, as considered necessary.

The Company makes various assumptions and estimates regarding estimated future cash flows and other factors in determining the fair values of the respective assets. The assumptions and estimates used to determine future values and remaining useful lives of long-lived assets are complex and subjective. They can be affected by various factors, including external factors such as industry and economic trends, and internal factors such as the Company

’s business strategy and its forecasts for specific market expansion.

Receivables, Policy [Policy Text Block]

Accounts Receivable And Concentration Of Risk

Accounts receivable, net is stated at the amount the Company expects to collect, or the net realizable value. The Company provides a provision for allowances that includes returns, allowances and doubtful accounts equal to the estimated uncollectible amounts. The Company estimates its provision for allowances based on historical collection experience and a review of the current status of trade accounts receivable. It is reasonably possible that the Company

’s estimate of the provision for allowances will change.

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash And Cash Equivalents

Cash and cash equivalents represent cash on hand, demand deposits, and other short-term highly liquid investments placed with banks, which have original maturities of

three

months or less and are readily convertible to known amounts of cash.

Property, Plant and Equipment, Policy [Policy Text Block]

Property and Equipment

Property and equipment are stated at cost. Depreciation of property and equipment is provided using the straight-line method for financial reporting purposes at rates based on the estimated useful lives of the assets. Estimated useful lives range from

thr

ee

to

seven

years. Land is classified as held for sale when management has the ability and intent to sell, in accordance with ASC Topic

360

-

45.

 

Earnings Per Share, Policy [Policy Text Block]

Earnings Per Share

Basic (loss) earnings per share is based on the weighted average number of common shares outstanding during the period while the effects of potential common shares outstanding during the period are included in diluted earnings per share.

FASB Accounting Standard Codification Topic

260

(“ASC

260”

), “Earnings Per Share,” requires that employee equity share options, non-vested shares and similar equity instruments granted to employees be treated as potential common shares in computing diluted earnings per share. Diluted earnings per share should be based on the actual number of options or shares granted and

not

yet forfeited, unless doing so would be anti-dilutive. The Company uses the “treasury stock” method for equity instruments granted in share-based payment transactions provided in ASC

260

to determine diluted earnings per share. Antidilutive securities represent potentially dilutive securities which are excluded from the computation of diluted earnings or loss per share as their impact was antidilutive.

Revenue Recognition, Policy [Policy Text Block]

Revenue Recognition

The Company recognizes revenue from providing hosting and integration services and licensing the use of its technology platform to its customers. The Company recognizes revenue when all of the following conditions are satisfied: (

1

) there is persuasive evidence of an arrangement; (

2

) the service has been provided to the customer (for licensing, revenue is recognized when the Company

’s technology is used to provide hosting and integration services); (

3

) the amount of fees to be paid by the customer is fixed or determinable; and (

4

) the collection of fees is probable.  We account for our multi-element arrangements, such as instances where we design a custom website and separately offer other services such as hosting, which are recognized over the period for when services are performed.

Income Tax, Policy [Policy Text Block]

Income Taxes

The Company uses the asset and liability method of accounting for income taxes in accordance with Accounting Standards Codification (“ASC”)

740,

“Income Taxes” (“ASC

740”

). Under this method, income tax expense is recognized as the amount of: (i) taxes payable or refundable for the current year and (ii) future tax consequences attributable to differences between financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported 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.

XML

Note 4 - Equipment (Tables)

9 Months Ended

Nov. 30, 2017

Notes Tables

Property, Plant and Equipment [Table Text Block]

	November 30,			February 28,
	2017			2017
Equipment	$	1,739		$	-
Less: accumulated depreciation		(58	)		-
Net equipment	$	1,681		$	-

XML

Note 5 - Intangible Assets (Tables)

9 Months Ended

Nov. 30, 2017

Notes Tables

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	November 30,			February 28,
	2017			2017
Licenses	$	200,000		$	-
Less: accumulated amortization		(64,583	)		-
Net intangible assets	$	135,417		$	-

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

For Nine months ended November 30 ,	Estimated Amortization Expenses
2018	$	135,417

XML

Note 9 - Earnings Per Share (Tables)

9 Months Ended

Nov. 30, 2017

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	For the Three Months Ended November 30 ,						For the Nine Months Ended November 30 ,			April 6, 2016 Inception Through November 30 ,
	2017			2016			2017			2016
	(Unaudited)			(Unaudited)			(Unaudited)			(Unaudited)
Numerator - basic and diluted
Net Loss	$	(465,859	)	$	(34,494	)	$	(871,189	)	$	(158,394	)
Denominator
Weighted average number of common shares outstanding —basic *		16,932,610			2,576,750			9,870,708			2,576,750
Weighted average number of common shares outstanding —diluted *		17,402,610			2,576,750			10,027,945			2,576,750
Loss per common share — basic and diluted	$	(0.03	)	$	(0.01	)	$	(0.09	)	$	(0.06	)

XML

Note 10 - Income Taxes (Tables)

9 Months Ended

Nov. 30, 2017

Notes Tables

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	For the nine months ended November 30 ,			April 6, 2016 Inception Through November 30 ,
	2017			2016
	(Unaudited)
U.S. statutory tax rate		34.0	%		34.0	%
Hong Kong profit tax rate		16.5	%		16.5	%
Foreign income not registered in the Hong Kong		(16.5	%)		(16.5	%)
Others		0.0	%		0.0	%
Effective tax rate		34.0	%		34.0	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	November 30 ,			February 28,
	2017			2017
Deferred tax asset from operating losses carry-forwards	$	296,204		$	19,240
Valuation allowance		(296,204	)		(19,240	)
Deferred tax asset, net	$	-		$	-

XML

Note 1 - Nature of Business and Basis of Presentation (Details Textual) - shares		9 Months Ended
	Jul. 13, 2017	Nov. 30, 2017
Stock Issued During Period, Shares, New Issues		2,686,000
Cheong Chee Ming, Cheong Leong Foong and Liew Siew Chin [Member]
Stock Issued During Period, Shares, New Issues	12,000,000
Consultants [Member]
Stock Issued During Period, Shares, New Issues	600,000	1,350,000

XML

Note 2 - Summary of Principal Accounting Policies (Details Textual)	9 Months Ended
	Nov. 30, 2017
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life	3 years
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life	10 years
Property, Plant and Equipment, Useful Life	7 years

XML

Note 3 - Going Concern (Details Textual) - USD ($)	3 Months Ended		8 Months Ended	9 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2016	Nov. 30, 2017	Feb. 28, 2017
Retained Earnings (Accumulated Deficit)	$ (1,029,582)			$ (1,029,582)	$ (158,393)
Net Income (Loss) Attributable to Parent	$ (465,859)	$ (34,494)	$ (158,394)	$ (871,189)

XML

Note 4 - Equipment (Details Textual) - USD ($)	3 Months Ended		8 Months Ended	9 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2016	Nov. 30, 2017
Depreciation	$ 58	$ 0	$ 0	$ 58

XML

Note 4 - Equipment - Equipment (Details) - USD ($)	Nov. 30, 2017	Feb. 28, 2017
Equipment	$ 1,739
Less: accumulated depreciation	(58)	0
Net equipment	$ 1,681

XML

Note 5 - Intangible Assets (Details Textual) - USD ($)	3 Months Ended		8 Months Ended	9 Months Ended
	Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2016	Nov. 30, 2017
Amortization of Intangible Assets	$ 14,583	$ 0	$ 0	$ 14,583
Finite-Lived Intangible Assets, Remaining Amortization Period				330 days

XML

Note 5 - Intangible Assets - Intangible Assets (Details) - USD ($)	Nov. 30, 2017	Feb. 28, 2017
Less: accumulated amortization	$ (64,583)	$ 0
Net intangible assets	135,417
Licensing Agreements [Member]
Gross intangible assets	200,000
Less: accumulated amortization	(64,583)
Net intangible assets	$ 135,417

XML

Note 5 - Intangible Assets - Amortization of Intangible Assets (Details)	Nov. 30, 2017 USD ($)
2018	$ 135,417

XML

Note 6 - Common Stock (Details Textual)			1 Months Ended	9 Months Ended
	Jul. 13, 2017 shares	Jun. 21, 2017 shares	Sep. 30, 2017 shares	Nov. 30, 2017 USD ($) $ / shares shares	Feb. 28, 2017 shares
Common Stock, Shares Authorized		200,000,000		19,000,000	19,000,000
Stock Issued During Period, Shares, New Issues				2,686,000
Additional Shares to Be Issued				470,000
Additional Shares to Be Issued, Purchase Price | $				$ 270,000
Common Shares Distributed from CEO to Non-U.S. Accredited Investors			1,900,000
Common Shares Owned by CEO			350,000
Dividends | $				$ 0
Cheong Chee Ming, Cheong Leong Foong and Liew Siew Chin [Member]
Stock Issued During Period, Shares, New Issues	12,000,000
Consultants [Member]
Stock Issued During Period, Shares, New Issues	600,000			1,350,000
Shares Issued, Price Per Share | $ / shares				$ 0.035
Accredited Investors [Member]
Stock Issued During Period, Shares, New Issues	2,562,500
Investors [Member] | Common Stock Issued at $1.00 Per Share [Member]
Stock Issued During Period, Shares, New Issues				500,000
Shares Issued, Price Per Share | $ / shares				$ 1
Investors [Member] | Common Stock Issued at $1.50 Per Share [Member]
Stock Issued During Period, Shares, New Issues				836,000
Shares Issued, Price Per Share | $ / shares				$ 1.50
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio		4

XML

Note 7 - Common Stock Subscribed (Details Textual) - USD ($)	8 Months Ended	9 Months Ended
	Nov. 30, 2016	Nov. 30, 2017
Proceeds from Sale of Common Stock Subscribed		$ 270,000

XML

Note 8 - Related Party Transactions (Details Textual)	3 Months Ended	9 Months Ended
	Nov. 30, 2017 USD ($) ft²	Nov. 30, 2017 USD ($) ft²
Office Space Sublease in Marshall, Virginia [Member]
Area of Real Estate Property | ft²	250	250
Operating Lease, Monthly Sublease Rental	$ 350	$ 350
Office Space Lease [Member]
Operating Leases, Rent Expense	$ 1,050	$ 2,100
Customer Concentration Risk [Member] | Sales Revenue, Net [Member] | Two Customers [Member]
Concentration Risk, Percentage		100.00%

XML

Note 9 - Earnings Per Share - Computation of Basic and Diluted Earnings Per Common Share (Details) - USD ($)		3 Months Ended		8 Months Ended	9 Months Ended
		Nov. 30, 2017	Nov. 30, 2016	Nov. 30, 2016	Nov. 30, 2017
Net Loss		$ (465,859)	$ (34,494)	$ (158,394)	$ (871,189)
Weighted average number of common shares outstanding —basic * (in shares)	[1],[2]	16,932,610	2,576,750	2,576,750	9,870,708
Weighted average number of common shares outstanding —diluted * (in shares)	[1],[2]	17,402,610	2,576,750	2,576,750	10,027,945
Loss per common share — basic and diluted (in dollars per share)		$ (0.03)	$ (0.01)	$ (0.06)	$ (0.09)

[1] Reflects 4 for 1 reverse split

[2] Reflects 4 to 1 reverse split

XML

Note 10 - Income Taxes (Details Textual) - USD ($)	8 Months Ended	9 Months Ended
	Nov. 30, 2016	Nov. 30, 2017	Feb. 28, 2017
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%	34.00%
Effective Income Tax Rate Reconciliation, Percent	34.00%	34.00%
Effective Income Tax Rate Reconciliation, Foreign Profit Tax Rate, Percent	16.50%	16.50%
Deferred Tax Assets, Gross		$ 296,204	$ 19,240
Deferred Tax Assets, Valuation Allowance		$ 296,204	$ 19,240
Domestic Tax Authority [Member]
Effective Income Tax Rate Reconciliation, Percent	34.00%	34.00%
Foreign Tax Authority [Member]
Effective Income Tax Rate Reconciliation, Percent	34.00%	34.00%
Minimum [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		15.00%
Maximum [Member]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		35.00%

XML

Note 10 - Income Taxes - Effective Income Tax Rates (Details)	8 Months Ended	9 Months Ended
	Nov. 30, 2016	Nov. 30, 2017
U.S. statutory tax rate	34.00%	34.00%
Hong Kong profit tax rate	16.50%	16.50%
Foreign income not registered in the Hong Kong	(16.50%)	(16.50%)
Others	0.00%	0.00%
Effective tax rate	34.00%	34.00%

XML

Note 10 - Income Taxes - Deferred Tax Asset (Details) - USD ($)	Nov. 30, 2017	Feb. 28, 2017
Deferred tax asset from operating losses carry-forwards	$ 296,204	$ 19,240
Valuation allowance	(296,204)	(19,240)
Deferred tax asset, net