mozo_10k.htm

Statements of Operations

	For the Year Ended
	March31,			March 31,
	2019			2018

REVENUES	$	-		$	-

OPERATING EXPENSES
General and administrative		22,897			27,275
Professional fees		188,101			155,407
		210,998			182,682

OPERATING LOSS		(210,998	)		(182,682	)

OTHER INCOME (EXPENSES)
Interest expense		(8,503	)		(7,434	)
Gain on settlement		-			7,373
		(8,503	)		(61	)

NET LOSS	$	(219,501	)	$	(182,743	)

Basic and Diluted Loss per Common Share	$	(0.00	)		(0.00	)
Basic and Diluted Weighted Average Common Shares Outstanding		760,250,000			842,360,137

The accompanying notes are an integral part of these audited financial statements.

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Statements of Stockholders’ Deficit

	Common Stock						Additional
	Number of Shares			Amount			Paid-in Capital			Accumulated Deficit			Total

Balance - March 31, 2017		1,336,600,000		$	1,336,600		$	(985,800	)	$	(407,834	)	$	(57,034	)
Issuance of note for cancellation of shares		(576,350,000	)		(576,350	)		536,350			-			(40,000	)
Net loss		-			-			-			(182,743	)		(182,743	)
Balance - March 31, 2018		760,250,000		$	760,250		$	(449,450	)	$	(590,577	)	$	(279,777	)
Net loss		-			-			-			(219,501	)		(219,501	)
Balance - March 31, 2019		760,250,000		$	760,250		$	(449,450	)	$	(810,078	)	$	(499,278	)

The accompanying notes are an integral part of these audited financial statements.

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Statements of Cash Flows

	For the Year Ended
	March 31,			March 31,
	2019			2018

CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(219,501	)	$	(182,743	)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on settlement		-			(7,373	)
Changes in operating assets and liabilities:
Prepaid expenses		(1,167	)		(5,833	)
Accounts payable and accrued liabilities		(32,480	)		56,895
Accrued interest, related party		8,503			7,335
Net cash used in operating activities		(244,645	)		(131,719	)

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party advances		244,645			131,711
Net cash provided by financing activities		244,645			131,711

Net decrease in cash and cash equivalents		-			(8	)
Cash and cash equivalents - beginning of period		-			8
Cash and cash equivalents - end of period	$	-		$	-

Supplemental Cash Flow Disclosures
Cash paid for interest	$	-		$	-
Cash paid for income taxes	$	-		$	-

Non-cash investing and financing transactions
Issuance of note for cancellation of shares	$	-		$	40,000
Issuance of convertible note for settlement of promissory notes, accrued interest, accounts payable and accrued liabilities	$	-		$	106,292

The accompanying notes are an integral part of these audited financial statements.

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

Notes to the Financial Statements

March 31, 2019

NOTE 1 - NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS

M101 Corp. (the Company) was incorporated on May 20, 1980 as Concept Holding Corp. under the laws of the State of Utah. The Company originally operated under the name of Dayne Weiss and Associates, Inc. On December 22, 1982, the Company filed amended articles with the State of Utah to change the Company’s name to Merrymack Corporation, to reduce the par value of the shares to $0.001 per share, and to increase the authorized shares to 50,000,000.

On January 4, 1990, the Company acquired all of the outstanding stock of Concept Technologies, Inc. (CTI) which then became a wholly owned subsidiary of the Company for 372,750 shares of its common stock. CTI was dissolved in January 1991 and the name of Company was changed to Concept Technologies, Inc.

On July 21, 2017, the Board of Directors of the Company elected to file a Certificate of Amendment with the Nevada Secretary of State (“NV SOS”) to (a) increase the number of authorized shares of common and preferred stock from 90 million (90,000,000) shares of common stock and 10 million (10,000,000) shares of preferred stock to 10 billion (10,000,000,000) shares of common stock and 10 million (10,000,000) shares of preferred stock; (b) increase the issued and outstanding shares of common stock at a ratio of 200:1; and (c) change the Company’s ticker symbol to “MOZO.” These actions were approved by the Company’s Board of Directors and were then approved via written consent of shareholders holding cumulatively 60% of the Company’s voting shares.

On July 21, 2017, the Board of Directors of the Company elected to file Articles of Merger with the Nevada SOS whereby it would enter into a statutory merger with its wholly-owned subsidiary, M101 Corp., a Nevada corporation, pursuant to Nevada Revised Statutes 92A.200, et seq. The effect of such merger is the Company is the surviving entity and changed its name to “M101 Corp.” The merger took effect on August 14, 2017.

On December 7, 2018, Datin Chan Heng Si resigned as the President, Chief Executive Officer and Director of the Company. On that same date, Dato Yap Ting Hau resigned as a Director of the Company. There were no disagreements between Datin Chan, Dato Yap and the Company on any matter relating to the Company’s operations, policies or practices, which resulted in their resignation. On December 7, 2018, the remaining Board of Directors appointed Ousman Haji Aliyas to serve as the Company’s President, Chief Executive Officer and Director. Ousman Haji Aliyas acquired approximately 83% of the shares from the major shareholders of M101 Corp. through Smartex Investment Ltd., a corporation controlled by Ousman Haji Aliyas.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States.

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Use of Estimates

The Company prepares its financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) which require 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 reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Financial Instruments

The Company’s financial instruments consist primarily of accounts payable and debts. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments.

Related Parties

We follow ASC 850, “Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions (see Note 4).

Prepaid Expenses

Prepaid expenses relate to prepayment made for future services in advance and will be expensed over time as the benefit of the services is received in the future, expected within one year.

As of March 31, 2019 and 2018, prepaid expenses were $7,000 and $5,833, respectively, related to OTC Markets monthly fees from April to October 2019 and 2018, respectively.

Basic Income (Loss) Per Share

The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, “Earnings per Share.” Basic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. As of March 31, 2019 and March 31, 2018, convertible notes were dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive.

The following is a reconciliation of the numerator and denominator used for the computation of basic and diluted net loss per common shares:

	For the Year Ended
	March31			March 31
	2019			2018
Numerator:
Net loss available to stockholders	$	(219,501	)	$	(182,743	)

Denominator:
Weighted average number of common shares- Basic and Diluted		760,250,000			842,360,137

Net loss per common share - Basic and Diluted	$	(0.00	)	$	(0.00	)

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For the year ended March 31, 2019 and March 31, 2018, the following convertible notes were excluded from the computation of diluted net loss per shares as the result of the computation was anti-dilutive:

	For the Year Ended
	March 31		March 31
	2019		2018
	(Shares)		(Shares)

Convertible notes payable		106,292,000		106,292,000

Income Taxes

The Company accounts for income taxes pursuant to FASB ASC 740 “Income Taxes.” Pursuant to ASC 740, deferred income taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences, and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The provision for income taxes represents the tax expense for the period, if any, and the change during the period in deferred tax assets and liabilities. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

ASC 740 also provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax positions. Under ASC 740, the impact of an uncertain tax position on the income tax return may only be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. At March 31, 2019, there were no unrecognized tax benefits.

Recently Issued Accounting Pronouncements

Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

NOTE 3 - GOING CONCERN

The Company has not yet generated any revenue since its inception and has an operating loss of $210,998 and net loss of $219,501 for the year ended March 31, 2019. As of March 31, 2019, the Company has accumulated deficit of $810,078, and negative working capital of $499,278. The Company’s continuation as a going concern is dependent on its ability to execute its operation plan to generate sufficient cash flows from operations to meet its obligations and/or obtaining additional financing from its shareholders or other sources, as may be required. There can be no assurance that the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company. We estimate that based on current plans and assumptions, our available cash will not be sufficient to satisfy our cash requirements under our present operating expectations, without further financing, for up to 12 months.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern; however, the above conditions raise substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

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We are attempting to generate sufficient revenue; however, our cash position may not be sufficient to support our daily operations. While we believe in the viability of our strategy to generate sufficient revenues in the future and in our ability to raise additional funds, there can be no assurances to that effect. The ability of our company to continue as a going concern is dependent upon our ability to further implement our business plan, generate sufficient revenue to cover operating expenses and in our ability to raise additional funds.

NOTE 4 - RELATED PARTY TRANSACTIONS

	March 31		March 31,
	2019		2018
Amount due to former director	$	375,106	$	130,461
Amount due to former shareholder		1,250		1,250
		376,356		131,711

As of March 31, 2019 and 2018, total amounts due to related parties was $376,356 and $131,711, respectively.

During the years ended March 31, 2019 and 2018, the former director of the Company, who resigned on December 7, 2018, advanced $244,645 and $130,461, respectively, to the Company for operating expense payments on behalf of the Company. As of March 31, 2019 and 2018, the Company owed $375,106 and $130,461, respectively, to the former Director of the Company.

As of March 31, 2019 and 2018, the Company owed $1,250 and $1,250, respectively, to a former shareholder for the payment of transfer agent termination fees on behalf of the Company. The shareholder sold all his shareholdings to the new Director of the Company in December 2018.

8% Convertible Note – July 2017

Convertible notes payable consisted of the following at March 31, 2019 and 2018:

	March 31,		March 31
	2019		2018
Convertible Note - July 2017	$	106,292	$	106,292

On July 5, 2017, the Company issued an 8% convertible note in the principal amount of $106,292 to a former shareholder for the payment of the Company’s promissory notes and accrued interest at $84,588 and accounts payable and accrued liabilities of $21,704. The convertible note is due on demand, bears interest of 8% per annum and is convertible at a conversion price of $0.01 per share. No beneficial conversion was recognized because the note conversion price of $0.01 per share exceeded the Company stock trading price of $0.0001 on July 5, 2017. As of March 31, 2019 and 2018, the accrued interest payable on the convertible note was $14,770 and $6,267, respectively.

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NOTE 5 – SHARE CAPITAL

On July 21, 2017, the Board of Directors of the Company executed a written consent to approve the increase of the Company’s total authorized shares from 100,000,000 shares to 10,010,000,000 shares (including preferred stock) and the execution of a forward split at the rate of two hundred shares for every one share currently issued and outstanding. The Company accounted for the forward stock split with a memorandum entry and a proportionate reduction of the par value. The effects of the stock split have been retroactively applied to all periods presented.

Preferred Stock

The Company is authorized to issue an aggregate of 10,000,000 shares of preferred stock with a par value of $0.001 per share. As at March 31, 2019 and 2018, no preferred shares have been issued.

Common Stock

The Company is authorized to issue an aggregate of 10,000,000,000 shares of common stock with a par value of $0.001 per share.

On May 23, 2017, 576,350,000 shares were cancelled and repurchased from a former shareholder for a $40,000 promissory note which was subsequently fully repaid on July 5, 2017.

As of March 31, 2019 and 2018, the Company had 760,250,000 shares of common stock issued and outstanding.

NOTE 6 – INCOME TAX

The Company provides for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.

On December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (the “Act”) resulting in significant modifications to existing law. The Company has considered the accounting impact of the effects of the Act during the year ended March 31, 2018 including a reduction in the corporate tax rate from 34% to 21% among other changes.

The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the new statutory rate of 21% to the income tax amount recorded as of March 31, 2019 and 2018 are as follows:

	March 31,			March 31,
	2019			2018
Net operating loss carryforward	$	(465,141	)	$	(245,640	)
Tax rate		21	%		21	%
Deferred tax asset		(97,679	)		(51,584	)
Less: Valuation allowance		97,679			51,584
Deferred tax asset	$	-		$	-

The income tax provision differs from the amount of estimated income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the periods ended March 31, 2019 and 2018 due to the following:

March 31,

March 31,

2019

2018

Net loss

$ (219,501 )

$ (182,743 )
Tax rate

21 %

21 %
Change in valuation allowance

(46,095 )

(38,376 )
Tax at effective rate

$ -

$ -

As of March 31, 2019, the Company had approximately $465,000 in net operating losses (“NOLs”) that may be available to offset future taxable income. In accordance with Section 382 of the U.S. Internal Revenue Code, the usage of the Company’s net operating loss carry forwards is subject to annual limitations following greater than 50% ownership changes. Tax returns for the years ended 2014 through 2019 are subject to review by the tax authorities.

NOTE 7 – SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date these financial statements were issued. Based on our evaluation no material events have occurred that require disclosure.

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None

ITEM 9A. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

Our management, with the participation of our President and Treasurer evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this Annual Report. Based on that evaluation, our President and Treasurer concluded that our disclosure controls and procedures as of the end of the period covered by the Annual Report were not effective in providing reasonable assurance that the information required to be disclosed by us in reports filed under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms and (ii) accumulated and communicated to our management, including our President and Treasurer, as appropriate to allow timely decisions regarding disclosure. A controls system cannot provide absolute assurance, however, that the objectives of the controls system are met, and no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within a company have been detected.

Management’s Annual Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act). Our internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes of accounting principles generally accepted in the United States.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance of achieving their control objectives.

Our management, consisting of officers and directors, evaluated the effectiveness of our internal control over financial reporting as of March 31, 2019. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control – Integrated Framework (2013). Based on this evaluation, our management, with the participation of the President and Secretary/Treasurer, concluded that, as of March 31, 2019, our internal control over financial reporting was not effective.

This Annual Report does not include an attestation report of our registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by our registered public accounting firm pursuant to the rules of the Security and Exchange Commission that permit us to provide only management’s report in this Annual Report.

Changes in Internal Control over Financial Reporting

There have been no changes in internal control over financial reporting.

ITEM 9B. OTHER INFORMATION

None.

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PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Directors and Executive Officers

Set forth below is the name of directors and executive officers as of June 27, 2019:

NAME	AGE	POSITION

Ousman Haji Aliyas	45	President, Chief Executive Officer, Director
Lee Hui Chin	38	Treasurer, Director
Yong Chian Yon	61	Secretary, Director

Ousman Haji Aliyas:

Ousman Haji Aliyas is our President, Chief Executive Officer and Director. Mr. Ousman is an entrepreneur. He previously worked as an Account Supervisor at Rashid Hussain Securities, a Logistics Supervisor at Bechtel Bina Sdn Bhd and a Logistics Supervisor at Gas Malaysia Sdn Bhd. Mr. Ousman holds a Malaysia Examination Certificate at Tengku Mahmud School, Terengganu, Malaysia and a Diploma Certificate at Sultan Zainal Abidin College (university Darul Iman), Terengganu, Malaysia.

Lee Hui Chin:

Lee Hui Chin is a Director and Treasurer of M101 Corp. Lee Hui Chin is also a Sales Manager at GO2U (M) Sdn. Bhd. As a Sales Manager Lee Hui Chin liaises with bankers for loan applications, and builds and maintains an active and strong relationship with clients and prospects. Lee Hui Chin leads sales teams to achieve company goals with professionalism, plans and implements effective sales strategies to achieve business targets and acquires and updates product knowledge. Prior to employment at GO2U (M) Sdn. Bhd., Lee Hui Chin was a Senior Sales and Administrative Executive from May 2007 to January 2015 with MK Assist (M) Sdn. Bnd. As a Sales and Administrative Executive, Lee Hui Chin maintained and grew client account base, and achieved sales target and goals. Lee Hui Chin presented promotions and offers, reported changes of market conditions, and customer preferences. As a Sales and Administrative Executive, Lee Hui Chin built rapport with both clients and vendors to maintain a sustainable business relationship, and handled inquiries and provided support to clients in addition to payment collections.

Yong Chian Yon:

Yong Chian Yon is currently a Director and Secretary with M101 Corp. From January 2007 to April 2013, Yong Chian Yon was a Human Resource Manager with Pro Road Sdn. Bhd. in Malaysia. As a HR Manager, Yong Chian Yon was responsible for the accurate and timely preparation of payment of employees’ salary, government statutory contributions, employment contracts and all related communications. Yong Chian Yon was also responsible for reviewing and updating and maintaining proper filing of documents. He managed staff benefits in line with company budget, measured employee satisfaction and identified areas that required improvement. Yong Chian Yan also liaised with external parties such as auditors, bankers and relevant authorities and worked with senior management and support in preparing employee appraisal criteria and scorecards.

Significant Employees

As of the date hereof, the Company has no significant employees.

Family Relationships

None.

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Involvement in Certain Legal Proceedings

There have been no events under any bankruptcy act, no criminal proceedings and no judgments, injunctions, orders or decrees material to the evaluation of the ability and integrity of any director, executive officer, promoter or control person of the Company during the past five years.

Section 16(a) Beneficial Ownership Reporting Compliance

Section 16(a) of the Exchange Act requires officers and directors, and greater than 10% stockholders of companies with a class of securities registered under Section 12 of the Exchange Act, to file reports of ownership and changes in ownership of its securities with the Securities and Exchange Commission. Copies of the reports are required by SEC regulation to be furnished to the Company. The Company is not aware of any late filings of any such reports.

Code of Ethics

We have adopted a Code of Ethics for our principal executive and financial officers.

Nominating Committee

We have not established a Nominating Committee because, due to our lack of operations and the fact that we only have four directors and three executive officers, we believe that we are able to effectively manage the issues normally considered by a Nominating Committee. Following the entry into any business or the completion of any acquisition, merger or reorganization, a further review of this issue will no doubt be necessitated and undertaken by new management.

If we do establish a Nominating Committee, we will disclose this change to our procedures in recommending nominees to our Board of Directors.

Audit Committee and Audit Committee Financial Expert

We have not established an Audit Committee because, due to our lack of material operations and the fact that we only have four directors and three executive officers, we believe that we are able to effectively manage the issues normally considered by an Audit Committee. Following the entry into any business or the completion of any acquisition, merger or reorganization, a further review of this issue will no doubt be necessitated and undertaken by new management.

ITEM 11. EXECUTIVE COMPENSATION

All Compensation

No cash compensation, deferred compensation or long-term incentive plan awards were issued or granted to our management during the years ended March 31, 2019 or 2018. Furthermore, no member of our management has been granted any option or stock appreciation rights; accordingly, no tables relating to such items have been included within this Item.

Name and Position	Year	Cash Compensation	Other Compensation

Ousman Haji Aliyas (1)	2018/2019	None	None
Lee Hui Chin (2)	2018/2019	None	None
Yong Chian Yon (3)	2018/2019	None	None

____________

(1)	Ousman Haji Aliyas is our current President, Chief Executive Officer and Director.

(2)	Lee Hui Chin is our current Treasurer and Director.

(3)	Yong Chian Yon is our current Secretary and Director.

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Outstanding Equity Awards at Fiscal Year-End

None.

Compensation of Directors

There are no standard arrangements pursuant to which our directors are compensated for any services provided as director, including services for committee participation or for special assignments. Our directors received no compensation for service as directors for the year ended March 31, 2019.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

Security Ownership of Certain Beneficial Owners

The following table sets forth certain information as of March 31, 2019, with respect to the beneficial ownership of M101’s Common Stock by the director of M101 and each person known by M101 to be the beneficial owner of more than 5% of M101’s outstanding shares of Common Stock. At March 31, 2019, there were 760,250,000 shares of common stock and no shares of preferred stock issued and outstanding.

For purposes of this table, information as to the beneficial ownership of shares of common stock is determined in accordance with the rules of the Securities and Exchange Commission and includes general voting power and/or investment power with respect to securities. Except as otherwise indicated, all shares of our common stock are beneficially owned, and sole investment and voting power is held, by the person named. For purposes of this table, a person or group of persons is deemed to have “beneficial ownership” of any shares of common stock, which such person has the right to acquire within 60 days after the date hereof. The inclusion herein of such shares listed beneficially owned does not constitute an admission of beneficial ownership.

Name and Address	Number of Shares Beneficially Owned		Percent of Outstanding Shares
Principal Stockholders
Directors and Officers:
Smartex Investments Ltd. (1)		622,194,316		81.84	%
Unit 18-02 Level 18 Menara K1 Lorong 3/137C Off, Kuala Lumpur, Malaysia 58200

Lee Hui Chin		0		0	%
21 JLN Hijauan Residence 2C TMN Hijauan, Selangor, Malaysia 43200

Yong Chian Yon		0		0	%
21 JLN Hijauan Residence 2C TMN Hijauan, Selangor, Malaysia 43200

Ousman Haji Aliyas		622,194,316		81.84	%
Unit 18-02 Level 18 Menara K1 Lorong 3/137C Off, Kuala Lumpur, Malaysia 58200

Officers and Directors as a Group (3 persons)		622,194,316		81.84	%

__________

(1) Smartex Investment Ltd. is owned and controlled by Ousman Haji Aliyas.

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SEC Rule 13d-3 generally provides that beneficial owners of securities include any person who, directly or indirectly, has or shares voting power and/or investment power with respect to such securities, and any person who has the right to acquire beneficial ownership of such security within 60 days. Any securities not outstanding which are subject to such options, warrants or conversion privileges exercisable within 60 days are treated as outstanding for the purpose of computing the percentage of outstanding securities owned by that person. Such securities are not treated as outstanding for the purpose of computing the percentage of the class owned by any other person. At the present time there are no outstanding options or warrants.

Securities Authorized for Issuance under Equity Compensation Plans

None.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, DIRECTOR INDEPENDENCE

Related Party Transactions

As of March 31, 2019 and 2018, the Company owed $1,250 and $1,250, respectively, to a former shareholder for the payment of transfer agent termination fee on behalf of the Company. The shareholder sold all his shareholdings to the new Director of the Company in December 2018.

Promoters and Certain Control Persons

See the heading “Transactions with Related Persons” above.

Parents of the Smaller Reporting Company

We have no parents.

Director Independence

We do not have any independent directors serving on our Board of Directors.

ITEM 14. PRINCIPAL ACCOUNTING FEES AND SERVICES

The following is a summary of the fees billed to us by our independent auditors during the fiscal years ended March 31, 2019, and 2018:

	2019		2018
Audit fees	$	7,350	$	6,600
Audit related fees		-		-
Tax fees		-		-
Other fees		-		-
Total Fees	$	7,350	$	6,600

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Audit Fees - Consists of fees for professional services rendered by our principal accountants for the audit of our annual financial statements and review of the financial statements included in our Forms 10-Q or services that are normally provided by our principal accountants in connection with statutory and regulatory filings or engagements.

Audit-related Fees - Consists of fees for assurance and related services by our principal accountants that are reasonably related to the performance of the audit or review of our financial statements and are not reported under “Audit fees.”

Tax Fees - Consists of fees for professional services rendered by our principal accountants for tax compliance, tax advice and tax planning.

All Other Fees - Consists of fees for products and services provided by our principal accountants, other than the services reported under “Audit fees,” “Audit-related fees,” and “Tax fees” above.

Policy on Audit Committee Pre-Approval of Audit and Permissible Non-Audit Services of Independent Auditors

We have not adopted an Audit Committee; therefore, there is no Audit Committee policy in this regard. However, we do require approval in advance of the performance of professional services to be provided to us by our principal accountant. Additionally, all services rendered by our principal accountant are performed pursuant to a written engagement letter between us and the principal accountant.

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PART IV

ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

The following documents are filed as part of this 10-K:

Exhibits:

31.1	Certification of Principal Executive Officer as adopted pursuant to section 302 of the Sarbanes-Oxley Act of 20023
31.2	Certification of Principal Financial Officer as adopted pursuant to section 302 of the Sarbanes-Oxley Act of 20023
32.2	Certification of Principal Executive and Financial Officer pursuant to 18 U.S.C section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

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SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	M101 CORP.

DATED: July 9, 2019	By:	/s/ Ousman Haji Aliyas
		Ousman Haji Aliyas
		Chief Executive Officer (Principal Executive Officer)

	By:	/s/ Lee Hui Chun
		Lee Hui Chin
		Treasurer (Principal Financial Officer)

EX-31.1 2 mozo_ex311.htm CERTIFICATION mozo_ex311.htm

EXHIBIT 31.1

CERTIFICATION

I, Ousman Haji Aliyas, Chief Executive Officer of M101 CORP., certify that:

1.	I have reviewed this Annual Report on Form 10-K of M101 CORP.;

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.	I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-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 control and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me 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 my 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 my 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;

	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.	I have disclosed, based on my 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: July 9, 2019

By:	/s/ Ousman Haji Aliyas
Name:	Ousman Haji Aliyas
Title:	Chief Executive Officer

EX-31.2 3 mozo_ex312.htm CERTIFICATION mozo_ex312.htm

EXHIBIT 31.2

CERTIFICATION

I, Lee Hui Chin, Treasurer of M101 CORP., certify that:

1.	I have reviewed this Annual Report on Form 10-K of M101 CORP.;

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.	I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-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 control and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me 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 my 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 my 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;

	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.	I have disclosed, based on my 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: July 9, 2019

By:	/s/ Lee Hui Chin
Name:	Lee Hui Chin
Title:	Treasurer (Principal Financial Officer)

EX-32.1 4 mozo_ex321.htm CERTIFICATION mozo_ex321.htm

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

In connection with the Annual Report of M101 CORP. (the “Company”) on Form 10-K for the period ended March 31, 2019 as filed with the Securities and Exchange Commission on or about the date hereof (the “Report”), the undersigned, in the capacities and on the dates indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:

	1.	The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

	2.	The information contained in this Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: July 9, 2019

By:	/s/ Ousman Haji Aliyas
Name:	Ousman Haji Aliyas
Title:	Chief Executive Officer (Principal Executive Officer)

By:	/s/ Lee Hui Chin
Name:	Lee Hui Chin
Title:	Treasurer (Principal Financial Officer)

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M101 Corp. (the Company) was incorporated on May 20, 1980 as Concept Holding Corp. under the laws of the State of Utah. The Company originally operated under the name of Dayne Weiss and Associates, Inc. On December 22, 1982, the Company filed amended articles with the State of Utah to change the Company’s name to Merrymack Corporation, to reduce the par value of the shares to $0.001 per share, and to increase the authorized shares to 50,000,000.   On January 4, 1990, the Company acquired all of the outstanding stock of Concept Technologies, Inc. (CTI) which then became a wholly owned subsidiary of the Company for 372,750 shares of its common stock. CTI was dissolved in January 1991 and the name of Company was changed to Concept Technologies, Inc.   On December 8, 2014, the Company restated and amended its Articles of Incorporation to increase its capitalization to 100,000,000 shares of capital stock, which consisted of 10,000,000 shares of preferred stock and 90,000,000 shares of common stock, both with a par value of $0.001 per share.   On December 19, 2014, the Company completed a change of domicile merger with Concept Holding Corp., a Nevada corporation which became the surviving entity and Concept Technologies, Inc., a Utah corporation ceased. The Company currently has no business operations.   On July 21, 2017, the Board of Directors of the Company elected to file a Certificate of Amendment with the Nevada Secretary of State (“NV SOS”) to (a) increase the number of authorized shares of common and preferred stock from 90 million (90,000,000) shares of common stock and 10 million (10,000,000) shares of preferred stock to 10 billion (10,000,000,000) shares of common stock and 10 million (10,000,000) shares of preferred stock; (b) increase the issued and outstanding shares of common stock at a ratio of 200:1; and (c) change the Company’s ticker symbol to “MOZO.” These actions were approved by the Company’s Board of Directors and were then approved via written consent of shareholders holding cumulatively 60% of the Company’s voting shares.   On July 21, 2017, the Board of Directors of the Company elected to file Articles of Merger with the Nevada SOS whereby it would enter into a statutory merger with its wholly-owned subsidiary, M101 Corp., a Nevada corporation, pursuant to Nevada Revised Statutes 92A.200, et seq. The effect of such merger is the Company is the surviving entity and changed its name to “M101 Corp.” The merger took effect on August 14, 2017.   On December 7, 2018, Datin Chan Heng Si resigned as the President, Chief Executive Officer and Director of the Company. On that same date, Dato Yap Ting Hau resigned as a Director of the Company. There were no disagreements between Datin Chan, Dato Yap and the Company on any matter relating to the Company’s operations, policies or practices, which resulted in their resignation. On December 7, 2018, the remaining Board of Directors appointed Ousman Haji Aliyas to serve as the Company’s President, Chief Executive Officer and Director. Ousman Haji Aliyas acquired approximately 83% of the shares from the major shareholders of M101 Corp. through Smartex Investment Ltd., a corporation controlled by Ousman Haji Aliyas.

Basis of Presentation   The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States.    Use of Estimates   The Company prepares its financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) which require 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 reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.   Financial Instruments   The Company’s financial instruments consist primarily of accounts payable and debts. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments.   Related Parties   We follow ASC 850,“Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions (see Note 4).   Prepaid Expenses   Prepaid expenses relate to prepayment made for future services in advance and will be expensed over time as the benefit of the services is received in the future, expected within one year.   As of March 31, 2019 and 2018, prepaid expenses were $7,000 and $5,833, respectively, related to OTC Markets monthly fees from April to October 2019 and 2018, respectively.   Basic Income (Loss) Per Share   The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, “Earnings per Share.” Basic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. As of March 31, 2019 and March 31, 2018, convertible notes were dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive.   The following is a reconciliation of the numerator and denominator used for the computation of basic and diluted net loss per common shares:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" id="hdcell" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">For the Year Ended</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March31</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2019</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2018</td> <td style="text-align: justify"> </td></tr> <tr> <td style="vertical-align: top; text-align: justify">Numerator:</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" id="ffcell" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net loss available to stockholders</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(219,501</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(182,743</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Denominator:</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Weighted average number of common shares- Basic and Diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">760,250,000</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">842,360,137</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Net loss per common share - Basic and Diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">(0.00</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">(0.00</td> <td style="vertical-align: bottom; text-align: justify">)</td></tr> </table>    For the year ended March 31, 2019 and March 31, 2018, the following convertible notes were excluded from the computation of diluted net loss per shares as the result of the computation was anti-dilutive:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">For the Year Ended</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">2019</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">2018</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">(Shares)</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">(Shares)</td> <td style="text-align: justify"> </td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 80%; text-align: justify">Convertible notes payable</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 7%; text-align: right">106,292,000</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 7%; text-align: right">106,292,000</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   Income Taxes   The Company accounts for income taxes pursuant to FASB ASC 740 “Income Taxes.” Pursuant to ASC 740, deferred income taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences, and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The provision for income taxes represents the tax expense for the period, if any, and the change during the period in deferred tax assets and liabilities. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.   ASC 740 also provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax positions. Under ASC 740, the impact of an uncertain tax position on the income tax return may only be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. At March 31, 2019, there were no unrecognized tax benefits.   Recently Issued Accounting Pronouncements   Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

The Company has not yet generated any revenue since its inception and has an operating loss of $210,998 and net loss of $219,501 for the year ended March 31, 2019. As of March 31, 2019, the Company has accumulated deficit of $810,078, and negative working capital of $499,278. The Company’s continuation as a going concern is dependent on its ability to execute its operation plan to generate sufficient cash flows from operations to meet its obligations and/or obtaining additional financing from its shareholders or other sources, as may be required. There can be no assurance that the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company. We estimate that based on current plans and assumptions, our available cash will not be sufficient to satisfy our cash requirements under our present operating expectations, without further financing, for up to 12 months.   The accompanying financial statements have been prepared assuming that the Company will continue as a going concern; however, the above conditions raise substantial doubt about the Company’s ability to do so. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.   We are attempting to generate sufficient revenue; however, our cash position may not be sufficient to support our daily operations. While we believe in the viability of our strategy to generate sufficient revenues in the future and in our ability to raise additional funds, there can be no assurances to that effect. The ability of our company to continue as a going concern is dependent upon our ability to further implement our business plan, generate sufficient revenue to cover operating expenses and in our ability to raise additional funds.

On July 21, 2017, the Board of Directors of the Company executed a written consent to approve the increase of the Company’s total authorized shares from 100,000,000 shares to 10,010,000,000 shares (including preferred stock) and the execution of a forward split at the rate of two hundred shares for every one share currently issued and outstanding. The Company accounted for the forward stock split with a memorandum entry and a proportionate reduction of the par value. The effects of the stock split have been retroactively applied to all periods presented.   Preferred Stock   The Company is authorized to issue an aggregate of 10,000,000 shares of preferred stock with a par value of $0.001 per share. As at March 31, 2019 and 2018, no preferred shares have been issued.   Common Stock   The Company is authorized to issue an aggregate of 10,000,000,000 shares of common stock with a par value of $0.001 per share.   On May 23, 2017, 576,350,000 shares were cancelled and repurchased from a former shareholder for a $40,000 promissory note which was subsequently fully repaid on July 5, 2017.   As of March 31, 2019 and 2018, the Company had 760,250,000 shares of common stock issued and outstanding.

Management has evaluated subsequent events through the date these financial statements were issued. Based on our evaluation no material events have occurred that require disclosure.

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The Company provides for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.   On December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (the “Act”) resulting in significant modifications to existing law. The Company has considered the accounting impact of the effects of the Act during the year ended March 31, 2018 including a reduction in the corporate tax rate from 34% to 21% among other changes.   The components of the Company’s deferred tax asset and reconciliation of income taxes computed at the new statutory rate of 21% to the income tax amount recorded as of March 31, 2019 and 2018 are as follows:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" id="hdcell" style="text-align: center">March 31,</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31,</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2019</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2018</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net operating loss carryforward</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td id="ffcell" style="vertical-align: bottom; width: 9%; text-align: right">(465,141</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(245,640</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Tax rate</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: right">21</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: right">21</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Deferred tax asset</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(97,679</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(51,584</td> <td style="vertical-align: bottom; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Less: Valuation allowance</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: right">97,679</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: right">51,584</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Deferred tax asset</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>   The income tax provision differs from the amount of estimated income tax determined by applying the U.S. federal income tax rate to pretax income from continuing operations for the periods ended March 31, 2019 and 2018 due to the following:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31,</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31,</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2019</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2018</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net loss</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(219,501</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(182,743</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Tax rate</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: right">21</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: right">21</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Change in valuation allowance</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(46,095</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(38,376</td> <td style="vertical-align: bottom; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Tax at effective rate</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>   As of March 31, 2019, the Company had approximately $465,000 in net operating losses (“NOLs”) that may be available to offset future taxable income. In accordance with Section 382 of the U.S. Internal Revenue Code, the usage of the Company’s net operating loss carry forwards is subject to annual limitations following greater than 50% ownership changes. Tax returns for the years ended 2014 through 2019 are subject to review by the tax authorities.

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" id="hdcell" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">For the Year Ended</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March31</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2019</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2018</td> <td style="text-align: justify"> </td></tr> <tr> <td style="vertical-align: top; text-align: justify">Numerator:</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" id="ffcell" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net loss available to stockholders</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(219,501</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(182,743</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Denominator:</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Weighted average number of common shares- Basic and Diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">760,250,000</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">842,360,137</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Net loss per common share - Basic and Diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">(0.00</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">(0.00</td> <td style="vertical-align: bottom; text-align: justify">)</td></tr> </table>

0.21

245640

465141

51584

97679

51584

97679

-499278

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" id="hdcell" style="text-align: center">March 31</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31,</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2019</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">2018</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Amount due to former director</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td id="ffcell" style="vertical-align: bottom; width: 9%; text-align: right">375,106</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">130,461</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Amount due to former shareholder</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">1,250</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">1,250</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">376,356</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; vertical-align: bottom; text-align: right">131,711</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>   As of March 31, 2019 and 2018, total amounts due to related parties was $376,356 and $131,711, respectively.    During the years ended March 31, 2019 and 2018, the former director of the Company, who resigned on December 7, 2018, advanced $244,645 and $130,461, respectively, to the Company for operating expense payments on behalf of the Company. As of March 31, 2019 and 2018, the Company owed $375,106 and $130,461, respectively, to the former Director of the Company.   As of March 31, 2019 and 2018, the Company owed $1,250 and $1,250, respectively, to a former shareholder for the payment of transfer agent termination fees on behalf of the Company. The shareholder sold all his shareholdings to the new Director of the Company in December 2018.   8% Convertible Note – July 2017   Convertible notes payable consisted of the following at March 31, 2019 and 2018:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31,</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2019</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2018</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; width: 80%; text-align: justify">Convertible Note - July 2017</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 7%; text-align: right">106,292</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 7%; text-align: right">106,292</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   On July 5, 2017, the Company issued an 8% convertible note in the principal amount of $106,292 to a former shareholder for the payment of the Company’s promissory notes and accrued interest at $84,588 and accounts payable and accrued liabilities of $21,704. The convertible note is due on demand, bears interest of 8% per annum and is convertible at a conversion price of $0.01 per share. No beneficial conversion was recognized because the note conversion price of $0.01 per share exceeded the Company stock trading price of $0.0001 on July 5, 2017. As of March 31, 2019 and 2018, the accrued interest payable on the convertible note was $14,770 and $6,267, respectively.

760250000

465000

-46095

-38376

The financial statements and related disclosures have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). These financial statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles (“GAAP”) of the United States.

The Company prepares its financial statements in conformity with accounting principles generally accepted in the United States of America (“GAAP”) which require 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 reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

The Company’s financial instruments consist primarily of accounts payable and debts. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments.

We follow ASC 850,“Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions (see Note 4). Prepaid expenses relate to prepayment made for future services in advance and will be expensed over time as the benefit of the services is received in the future, expected within one year.   As of March 31, 2019 and 2018, prepaid expenses were $7,000 and $5,833, respectively, related to OTC Markets monthly fees from April to October 2019 and 2018, respectively.

The Company computes basic and diluted earnings per share amounts in accordance with ASC Topic 260, “Earnings per Share.” Basic earnings per share is computed by dividing net income (loss) available to common shareholders by the weighted average number of common shares outstanding during the reporting period. Diluted earnings per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company. As of March 31, 2019 and March 31, 2018, convertible notes were dilutive instruments and were not included in the calculation of diluted loss per share as their effect would be antidilutive.   The following is a reconciliation of the numerator and denominator used for the computation of basic and diluted net loss per common shares:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" id="hdcell" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">For the Year Ended</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March31</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2019</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2018</td> <td style="text-align: justify"> </td></tr> <tr> <td style="vertical-align: top; text-align: justify">Numerator:</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" id="ffcell" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net loss available to stockholders</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(219,501</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(182,743</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Denominator:</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Weighted average number of common shares- Basic and Diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">760,250,000</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">842,360,137</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Net loss per common share - Basic and Diluted</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">(0.00</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">(0.00</td> <td style="vertical-align: bottom; text-align: justify">)</td></tr> </table>    For the year ended March 31, 2019 and March 31, 2018, the following convertible notes were excluded from the computation of diluted net loss per shares as the result of the computation was anti-dilutive:   <table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; font-size-adjust: none; font-stretch: normal"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="6" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">For the Year Ended</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">2019</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">2018</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">(Shares)</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">(Shares)</td> <td style="text-align: justify"> </td></tr> <tr> <td style="text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="2" style="vertical-align: bottom; text-align: right"> </td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Convertible notes payable</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">106,292,000</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 9%; text-align: right">106,292,000</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td></tr> </table>

The Company accounts for income taxes pursuant to FASB ASC 740 “Income Taxes.” Pursuant to ASC 740, deferred income taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences, and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The provision for income taxes represents the tax expense for the period, if any, and the change during the period in deferred tax assets and liabilities. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.   ASC 740 also provides criteria for the recognition, measurement, presentation and disclosure of uncertain tax positions. Under ASC 740, the impact of an uncertain tax position on the income tax return may only be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. At March 31, 2019, there were no unrecognized tax benefits.

Management has considered all recent accounting pronouncements issued. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" id="hdcell" style="text-align: center">March 31,</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="text-align: center">March 31,</td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2019</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> <td colspan="2" style="border-bottom-style: solid; border-bottom-width: 1pt; text-align: center">2018</td> <td style="text-align: justify"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Net loss</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td id="ffcell" style="vertical-align: bottom; width: 9%; text-align: right">(219,501</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="vertical-align: bottom; width: 1%; text-align: justify">$</td> <td style="vertical-align: bottom; width: 9%; text-align: right">(182,743</td> <td style="vertical-align: bottom; width: 1%; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Tax rate</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: right">21</td> <td style="vertical-align: bottom; text-align: justify">%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: solid; border-bottom-width: 1pt; text-align: right">21</td> <td style="vertical-align: bottom; text-align: justify">%</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: top; text-align: justify">Change in valuation allowance</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(46,095</td> <td style="vertical-align: bottom; text-align: justify">)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: right">(38,376</td> <td style="vertical-align: bottom; text-align: justify">)</td></tr> <tr style="background-color: white"> <td style="vertical-align: top; text-align: justify">Tax at effective rate</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: justify">$</td> <td style="vertical-align: bottom; border-bottom-style: double; border-bottom-width: 2.25pt; text-align: right">-</td> <td style="vertical-align: bottom; text-align: justify"> </td></tr> </table>

Reduction in the corporate tax rate from 34% to 21% among other changes. Utah

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Document and Entity Information - USD ($)	12 Months Ended
Document and Entity Information - USD ($)	Mar. 31, 2019	Jun. 27, 2019	Sep. 28, 2018
Document And Entity Information
Entity Registrant Name	M101 CORP.
Entity Central Index Key	0001651932
Document Type	10-K
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		760,250,000
Entity Public Float			$ 25,226,068
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	false
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Entity Shell Company	true

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Balance Sheets - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Current Assets
Prepaid expenses	$ 7,000	$ 5,833
Total Current Assets	7,000	5,833
TOTAL ASSETS	7,000	5,833
Current Liabilities
Accounts payable and accrued liabilities	8,860	41,340
Accrued interest, related party	14,770	6,267
Due to related parties	376,356	131,711
Convertible note payable	106,292	106,292
Total Current Liabilities	506,278	285,610
TOTAL LIABILITIES	506,278	285,610
STOCKHOLDERS' DEFICIT
Preferred stock, par value $0.001 per share, 10,000,000 shares authorized, no shares issued and outstanding
Common stock, par value $0.001 per share, 10,000,000,000 shares authorized, 760,250,000 shares issued and outstanding	760,250	760,250
Capital deficiency	(449,450)	(449,450)
Accumulated deficit	(810,078)	(590,577)
Total Stockholders' Deficit	(499,278)	(279,777)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 7,000	$ 5,833

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Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2019	Mar. 31, 2018
STOCKHOLDERS' DEFICIT
Preferred stock, par value, per share in dollars	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value, per share in dollars	$ 0.001	$ 0.001
Common stock, shares authorized	10,000,000,000	10,000,000,000
Common stock, shares issued	760,250,000	760,250,000
Common stock, shares outstanding	760,250,000	760,250,000

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Statements of Operations - USD ($)	12 Months Ended
Statements of Operations - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Statements Of Operations
REVENUES
OPERATING EXPENSES
General and administrative	22,897	27,275
Professional fees	188,101	155,407
Total operating expenses	210,998	182,682
OPERATING LOSS	(210,998)	(182,682)
OTHER INCOME (EXPENSES)
Interest expense	(8,503)	(7,434)
Gain on settlement		7,373
Total Other Income (Expenses)	(8,503)	(61)
NET LOSS	$ (219,501)	$ (182,743)
Basic and Diluted Loss per Common Share	$ 0.00	$ 0.00
Basic and Diluted Weighted Average Common Shares Outstanding	760,250,000	842,360,137

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Statements of Stockholders' Deficit - USD ($)	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total
Beginning Balance, Shares at Mar. 31, 2017	1,336,600,000
Beginning Balance, Amount at Mar. 31, 2017	$ 1,336,600	$ (985,800)	$ (407,834)	$ (57,034)
Issuance of note for cancellation of shares, Shares	(576,350,000)
Issuance of note for cancellation of shares, Amount	$ (576,350)	536,350		(40,000)
Net loss			(182,743)	(182,743)
Ending Balance, Shares at Mar. 31, 2018	760,250,000
Ending Balance, Amount at Mar. 31, 2018	$ 760,250	(449,450)	(590,577)	(279,777)
Net loss			(219,501)	(219,501)
Ending Balance, Shares at Mar. 31, 2019	760,250,000
Ending Balance, Amount at Mar. 31, 2019	$ 760,250	$ (449,450)	$ (810,078)	$ (499,278)

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Statements of Cash Flows - USD ($)	12 Months Ended
Statements of Cash Flows - USD ($)	Mar. 31, 2019	Mar. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (219,501)	$ (182,743)
Adjustments to reconcile net loss to net cash used in operating activities:
Gain on settlement		(7,373)
Changes in operating assets and liabilities:
Prepaid expenses	(1,167)	(5,833)
Accounts payable and accrued liabilities	(32,480)	56,895
Accrued interest, related party	8,503	7,335
Net cash used in operating activities	(244,645)	(131,719)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party advances	244,645	131,711
Net cash provided by financing activities	244,645	131,711
Net decrease in cash and cash equivalents		(8)
Cash and cash equivalents - beginning of period		8
Cash and cash equivalents - end of period
Supplemental Cash Flow Disclosures
Cash paid for interest
Cash paid for income taxes
Non-cash investing and financing transactions
Issuance of note for cancellation of shares		40,000
Issuance of convertible note for settlement of promissory notes, accrued interest, accounts payable and accrued liabilities		$ 106,292

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NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS

12 Months Ended

Mar. 31, 2019

NOTE 1 - NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS

On July 21, 2017, the Board of Directors of the Company elected to file Articles of Merger with the Nevada SOS whereby it would enter into a statutory merger with its wholly-owned subsidiary, M101 Corp., a Nevada corporation, pursuant to Nevada Revised Statutes 92A.200, et seq. The effect of such merger is the Company is the surviving entity and changed its name to “M101 Corp.” The merger took effect on August 14, 2017.

On December 7, 2018, Datin Chan Heng Si resigned as the President, Chief Executive Officer and Director of the Company. On that same date, Dato Yap Ting Hau resigned as a Director of the Company. There were no disagreements between Datin Chan, Dato Yap and the Company on any matter relating to the Company’s operations, policies or practices, which resulted in their resignation. On December 7, 2018, the remaining Board of Directors appointed Ousman Haji Aliyas to serve as the Company’s President, Chief Executive Officer and Director. Ousman Haji Aliyas acquired approximately 83% of the shares from the major shareholders of M101 Corp. through Smartex Investment Ltd., a corporation controlled by Ousman Haji Aliyas.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Mar. 31, 2019

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Use of Estimates

Financial Instruments

Related Parties

We follow ASC 850,“Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions (see Note 4).

Prepaid Expenses

Prepaid expenses relate to prepayment made for future services in advance and will be expensed over time as the benefit of the services is received in the future, expected within one year.

As of March 31, 2019 and 2018, prepaid expenses were $7,000 and $5,833, respectively, related to OTC Markets monthly fees from April to October 2019 and 2018, respectively.

Basic Income (Loss) Per Share

The following is a reconciliation of the numerator and denominator used for the computation of basic and diluted net loss per common shares:

	For the Year Ended
	March31			March 31
	2019			2018
Numerator:
Net loss available to stockholders	$	(219,501	)	$	(182,743	)

Denominator:
Weighted average number of common shares- Basic and Diluted		760,250,000			842,360,137

Net loss per common share - Basic and Diluted	$	(0.00	)	$	(0.00	)

	For the Year Ended
	March 31		March 31
	2019		2018
	(Shares)		(Shares)

Convertible notes payable		106,292,000		106,292,000

Income Taxes

Recently Issued Accounting Pronouncements

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GOING CONCERN

12 Months Ended

Mar. 31, 2019

NOTE 3 - GOING CONCERN

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RELATED PARTY TRANSACTIONS

12 Months Ended

Mar. 31, 2019

NOTE 4 - RELATED PARTY TRANSACTIONS

	March 31		March 31,
	2019		2018
Amount due to former director	$	375,106	$	130,461
Amount due to former shareholder		1,250		1,250
		376,356		131,711

As of March 31, 2019 and 2018, total amounts due to related parties was $376,356 and $131,711, respectively.

8% Convertible Note – July 2017

Convertible notes payable consisted of the following at March 31, 2019 and 2018:

	March 31,		March 31
	2019		2018
Convertible Note - July 2017	$	106,292	$	106,292

On July 5, 2017, the Company issued an 8% convertible note in the principal amount of $106,292 to a former shareholder for the payment of the Company’s promissory notes and accrued interest at $84,588 and accounts payable and accrued liabilities of $21,704. The convertible note is due on demand, bears interest of 8% per annum and is convertible at a conversion price of $0.01 per share. No beneficial conversion was recognized because the note conversion price of $0.01 per share exceeded the Company stock trading price of $0.0001 on July 5, 2017. As of March 31, 2019 and 2018, the accrued interest payable on the convertible note was $14,770 and $6,267, respectively.

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SHARE CAPITAL

12 Months Ended

Mar. 31, 2019

NOTE 5 - SHARE CAPITAL

Preferred Stock

The Company is authorized to issue an aggregate of 10,000,000 shares of preferred stock with a par value of $0.001 per share. As at March 31, 2019 and 2018, no preferred shares have been issued.

Common Stock

The Company is authorized to issue an aggregate of 10,000,000,000 shares of common stock with a par value of $0.001 per share.

On May 23, 2017, 576,350,000 shares were cancelled and repurchased from a former shareholder for a $40,000 promissory note which was subsequently fully repaid on July 5, 2017.

As of March 31, 2019 and 2018, the Company had 760,250,000 shares of common stock issued and outstanding.

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INCOME TAX

12 Months Ended

Mar. 31, 2019

NOTE 6 - INCOME TAX

	March 31,			March 31,
	2019			2018
Net operating loss carryforward	$	(465,141	)	$	(245,640	)
Tax rate		21	%		21	%
Deferred tax asset		(97,679	)		(51,584	)
Less: Valuation allowance		97,679			51,584
Deferred tax asset	$	-		$	-

	March 31,			March 31,
	2019			2018
Net loss	$	(219,501	)	$	(182,743	)
Tax rate		21	%		21	%
Change in valuation allowance		(46,095	)		(38,376	)
Tax at effective rate	$	-		$	-

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SUBSEQUENT EVENTS

12 Months Ended

Mar. 31, 2019

NOTE 7 - SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date these financial statements were issued. Based on our evaluation no material events have occurred that require disclosure.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Mar. 31, 2019

Summary Of Significant Accounting Policies

Basis of Presentation

Use of Estimates

Financial Instruments

Related Parties

We follow ASC 850,“Related Party Disclosures,” for the identification of related parties and disclosure of related party transactions (see Note 4).

Prepaid Expenses

Prepaid expenses relate to prepayment made for future services in advance and will be expensed over time as the benefit of the services is received in the future, expected within one year.

As of March 31, 2019 and 2018, prepaid expenses were $7,000 and $5,833, respectively, related to OTC Markets monthly fees from April to October 2019 and 2018, respectively.

Basic Income (Loss) Per Share

The following is a reconciliation of the numerator and denominator used for the computation of basic and diluted net loss per common shares:

	For the Year Ended
	March31			March 31
	2019			2018
Numerator:
Net loss available to stockholders	$	(219,501	)	$	(182,743	)

Denominator:
Weighted average number of common shares- Basic and Diluted		760,250,000			842,360,137

Net loss per common share - Basic and Diluted	$	(0.00	)	$	(0.00	)

	For the Year Ended
	March 31		March 31
	2019		2018
	(Shares)		(Shares)

Convertible notes payable		106,292,000		106,292,000

Income Taxes

Recently Issued Accounting Pronouncements

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

Summary Of Significant Accounting Policies Tables Abstract

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Mar. 31, 2019

Schedule of Earnings Per Share, Basic and Diluted

	For the Year Ended
	March31			March 31
	2019			2018
Numerator:
Net loss available to stockholders	$	(219,501	)	$	(182,743	)

Denominator:
Weighted average number of common shares- Basic and Diluted		760,250,000			842,360,137

Net loss per common share - Basic and Diluted	$	(0.00	)	$	(0.00	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

	For the Year Ended
	March 31		March 31
	2019		2018
	(Shares)		(Shares)

Convertible notes payable		106,292,000		106,292,000

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RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Mar. 31, 2019

Related Party Transactions

Schedule of related party transactions

	March 31		March 31,
	2019		2018
Amount due to former director	$	375,106	$	130,461
Amount due to former shareholder		1,250		1,250
		376,356		131,711

Schedule of convertible note payable, related party

	March 31,		March 31
	2019		2018
Convertible Note - July 2017	$	106,292	$	106,292

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INCOME TAX (Tables)

12 Months Ended

Mar. 31, 2019

Income Tax

Schedule of Deferred Tax Assets

	March 31,			March 31,
	2019			2018
Net operating loss carryforward	$	(465,141	)	$	(245,640	)
Tax rate		21	%		21	%
Deferred tax asset		(97,679	)		(51,584	)
Less: Valuation allowance		97,679			51,584
Deferred tax asset	$	-		$	-

Schedule of income tax provision

	March 31,			March 31,
	2019			2018
Net loss	$	(219,501	)	$	(182,743	)
Tax rate		21	%		21	%
Change in valuation allowance		(46,095	)		(38,376	)
Tax at effective rate	$	-		$	-

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NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS (Detail Narrative) - $ / shares		1 Months Ended	12 Months Ended
	Jan. 04, 1990	Jul. 21, 2017	Mar. 31, 2019	Dec. 07, 2018	Mar. 31, 2018	Dec. 08, 2014	Dec. 22, 1982
State of incorporation			Utah
Date of incorporation			May 20, 1980
Shares par value reduce							$ 0.001
Increase in authorized shares							50,000,000
Preferred stock, par value			$ 0.001		$ 0.001	$ 0.001
Preferred stock, shares authorized			10,000,000		10,000,000	10,000,000
Common stock, par value			$ 0.001		$ 0.001	$ 0.001
Common stock, shares authorized			10,000,000,000		10,000,000,000	90,000,000
Increased ratio of issued and outstanding common shares		200:1
Capital stock shares authorized		100,000,000				100,000,000
Increase in common stock shares		10,000,000,000
Increase in preferred stock shares		10,000,000
Company voting right shares		60.00%
Ousman Haji Aliyas [Member]
Business acquisition, percentage of ownership acquired by related party				83.00%
Concept Technologies, Inc. [Member]
Business acquisition shares	372,750

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Numerator:
Net loss available to stockholders	$ (219,501)	$ (182,743)
Denominator:
Weighted average number of common shares- Basic and Diluted	760,250,000	842,360,137
Net loss per common share - Basic and Diluted	$ 0.00	$ 0.00

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

XML 30 R20.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - shares	Mar. 31, 2019	Mar. 31, 2018
Summary Of Significant Accounting Policies Details 1Abstract
Convertible notes payable	106,292,000	106,292,000

XML 31 R21.htm IDEA: XBRL DOCUMENT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Summary Of Significant Accounting Policies Details Narrative Abstract
Prepaid expenses	$ 7,000	$ 5,833

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GOING CONCERN (Detail Narrative) - USD ($)	12 Months Ended
GOING CONCERN (Detail Narrative) - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Going Concern
Operating loss	$ (210,998)	$ (182,682)
Net loss	(219,501)	(182,743)
Accumulated deficit	(810,078)	$ (590,577)
Working capital deficit	$ (499,278)

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

XML 33 R23.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Details) - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Due to related party	$ 376,356	$ 131,711
Former Director [Member]
Due to related party	375,106	130,461
Former Shareholder [Member]
Due to related party	$ 1,250	$ 1,250

XML 34 R24.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Details 1) - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Convertible Notes Details Abstract
Convertible Note - July 2017	$ 106,292	$ 106,292

XML 35 R25.htm IDEA: XBRL DOCUMENT

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		12 Months Ended
	Jul. 05, 2017	Mar. 31, 2019	Mar. 31, 2018
Due to related parties		$ 376,356	$ 131,711
Convertible note payable		106,292	106,292
Accrued interest payable		14,770	6,267
Proceeds from related party debt		244,645	131,711
Promissory Notes [Member]
Convertible note payable	$ 106,292
Accounts payable and accrued liabilities	$ 21,704
Interest rate	8.00%
Conversion price	$ 0.01
Accrued interest payable	$ 84,588
Trading price per share	$ 0.0001
Former Shareholder [Member]
Due to related parties		1,250	1,250
Former Director [Member]
Due to related parties		375,106	130,461
Proceeds from related party debt		$ 244,645	$ 130,461

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SHARE CAPITAL (Details Narrative) - USD ($)	1 Months Ended
SHARE CAPITAL (Details Narrative) - USD ($)	Jul. 21, 2017	May 23, 2017	Mar. 31, 2019	Mar. 31, 2018	Dec. 08, 2014
Share Capital
Promissory note		$ 40,000
Shares repurchased		576,350,000
Common stock, shares issued			760,250,000	760,250,000
Common stock, shares outstanding			760,250,000	760,250,000
Common stock, par value in dollars			$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized			10,000,000,000	10,000,000,000	90,000,000
Preferred stock, par value, per share in dollars			$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares authorized			10,000,000	10,000,000	10,000,000
Capital stock shares authorized	100,000,000				100,000,000
Increase in capital stock shares authorized	10,010,000,000
Forward split rate description	Two hundred shares for every one share currently issued and outstanding

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INCOME TAX (Details) - USD ($)	12 Months Ended
INCOME TAX (Details) - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Income Tax Details Abstract
Net operating loss carryforward	$ (465,141)	$ (245,640)
Tax rate	21.00%	21.00%
Deferred tax asset	$ (97,679)	$ (51,584)
Less: Valuation allowance	97,679	51,584
Deferred tax asset

XML 38 R28.htm IDEA: XBRL DOCUMENT

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
INCOME TAXES (Details 1) - USD ($)	Mar. 31, 2019	Mar. 31, 2018
Income Taxes Details 1Abstract
Net loss	$ (219,501)	$ (182,743)
Tax rate	21.00%	21.00%
Change in valuation allowance	$ (46,095)	$ (38,376)
Tax at effective rate

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.