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<p style="margin: 0"></p>

<!-- Field: Rule-Page --><div style="margin-top: 10pt; margin-bottom: 3pt; width: 100%"><div style="border-top: Black 2pt solid; border-bottom: Black 1pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page -->

<p style="margin: 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 14pt Times New Roman, Times, Serif"><b>UNITED
STATES</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 14pt Times New Roman, Times, Serif"><b>SECURITIES
AND EXCHANGE COMMISSION</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 12pt Times New Roman, Times, Serif"><b>Washington,
D.C. 20549</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 18pt Times New Roman, Times, Serif"><b>FORM
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font: 12pt Times New Roman, Times, Serif"><span id="xdx_902_edei--DocumentQuarterlyReport_c20210101__20210930_zUKtloAh4Jf1"><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" format="ixt:booleantrue" name="dei:DocumentQuarterlyReport">&#9746;</ix:nonNumeric></span>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>For
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>OR</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>For
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Exact
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Registrant&#8217;s
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Not
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Former
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p>

<!-- Field: Page; Sequence: 1 -->
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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221;
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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    <td><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of November 15, 2021, there were <span id="xdx_908_edei--EntityCommonStockSharesOutstanding_iI_c20211115_z0rdR4GcENb7"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2021-11-15" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,027,000</ix:nonFraction></span> shares of the registrant&#8217;s common stock, par value $0.001 per share, outstanding.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"></span></p>

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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>TABLE OF CONTENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: rgb(204,238,255)">
    <td colspan="2" style="vertical-align: top"><span style="font-size: 10pt"><a href="#a_001">Cautionary Note&#160;Regarding Forward-Looking Statements</a></span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">ii</span></td></tr>
  <tr style="background-color: White">
    <td colspan="2" style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td colspan="2" style="vertical-align: top"><span style="font-size: 10pt"><a href="#a_002">PART I &#8211; FINANCIAL INFORMATION</a></span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">1</span></td></tr>
  <tr style="background-color: White">
    <td colspan="2" style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; width: 10%"><span style="font-size: 10pt">Item 1.</span></td>
    <td style="vertical-align: top; width: 85%"><span style="font-size: 10pt"><a href="#a_003">Financial Statements</a></span></td>
    <td style="vertical-align: bottom; width: 5%; text-align: right"><span style="font-size: 10pt">1</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top"><span style="font-size: 10pt">Item 2.</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#a_004">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</a></span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">10</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-size: 10pt">Item 3.</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#a_005">Quantitative and Qualitative Disclosures About Market Risk</a></span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">12</span></td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: top"><span style="font-size: 10pt">Item 4.</span></td>
    <td style="vertical-align: top"><span style="font-size: 10pt"><a href="#a_006">Controls and Procedures</a></span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">12</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td colspan="2" style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
  <tr style="background-color: White">
    <td colspan="2" style="vertical-align: top"><span style="font-size: 10pt"><a href="#a_007">PART II &#8211; OTHER INFORMATION</a></span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">13</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td colspan="2" style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Item 1.</span></td>
    <td><span style="font-size: 10pt"><a href="#a_008">Legal Proceedings</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt">13</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Item 1A.</span></td>
    <td><span style="font-size: 10pt"><a href="#a_009">Risk Factors</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt">13</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Item 2.</span></td>
    <td><span style="font-size: 10pt"><a href="#a_010">Unregistered Sales of Equity Securities and Use of Proceeds</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt">13</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Item 3.</span></td>
    <td><span style="font-size: 10pt"><a href="#a_011">Defaults Upon Senior Securities</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt">13</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Item 4.</span></td>
    <td><span style="font-size: 10pt"><a href="#a_012">Mine Safety Disclosures</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt">13</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">Item 5.</span></td>
    <td><span style="font-size: 10pt"><a href="#a_013">Other Information</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt">13</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td><span style="font-size: 10pt">Item 6.</span></td>
    <td><span style="font-size: 10pt"><a href="#a_014">Exhibits</a></span></td>
    <td style="text-align: right"><span style="font-size: 10pt">13</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td colspan="2" style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
  <tr style="background-color: White">
    <td colspan="2" style="vertical-align: top"><span style="font-size: 10pt"><a href="#a_015">SIGNATURES</a></span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 10pt">14</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_001"></span>CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This report, including, without limitation, statements
under the heading &#8220;Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations,&#8221; includes
forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities
Exchange Act of 1934, as amended (&#8220;Exchange Act&#8221;). These forward-looking statements can be identified by the use of forward-looking
terminology, including the words &#8220;believes,&#8221; &#8220;estimates,&#8221; &#8220;anticipates,&#8221; &#8220;expects,&#8221; &#8220;intends,&#8221;
&#8220;plans,&#8221; &#8220;may,&#8221; &#8220;will,&#8221; &#8220;potential,&#8221; &#8220;projects,&#8221; &#8220;predicts,&#8221; &#8220;continues,&#8221;
or &#8220;should,&#8221; or, in each case, their negative or other variations or comparable terminology. There can be no assurance that
actual results will not materially differ from expectations. Such statements include, but are not limited to, any statements relating
to our ability to consummate any acquisition or other business combination and any other statements that are not statements of current
or historical facts. These statements are based on management&#8217;s current expectations, but actual results may differ materially due
to various factors, including, but not limited to:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px">&#160;</td>
    <td style="width: 29px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">our ability to establish our business in China and implement our business plan;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px">&#160;</td>
    <td style="width: 29px"><span style="font-size: 10pt">&#9679;</span></td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px">&#160;</td>
    <td style="width: 29px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">our ability to retain key employees;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 48px">&#160;</td>
    <td style="width: 29px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">adverse changes in general market conditions for smart-home products and services in China;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
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    <td style="width: 29px">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#9679;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#9679;</p></td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
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    <td style="width: 29px"><span style="font-size: 10pt">&#9679;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -18pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The forward-looking statements contained in this report
are based on our current expectations and beliefs concerning future developments and their potential effects on us. Future developments
affecting us may not be those that we have anticipated. These forward-looking statements involve a number of risks, uncertainties (some
of which are beyond our control) and other assumptions that may cause actual results or performance to be materially different from those
expressed or implied by these forward-looking statements. These risks and uncertainties include, but are not limited to, those factors
described under the heading &#8220;Risk Factors&#8221; in our periodic reports filed with the U.S. Securities and Exchange Commission
(the &#8220;SEC&#8221;). Should one or more of these risks or uncertainties materialize, or should any of our assumptions prove incorrect,
actual results may vary in material respects from those projected in these forward-looking statements. We undertake no obligation to update
or revise any forward-looking statements, whether as a result of new information, future events or otherwise, except as may be required
under applicable securities laws. These risks and others described in our periodic reports are not exhaustive.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">By their nature, forward-looking statements involve
risks and uncertainties because they relate to events and depend on circumstances that may or may not occur in the future. We caution
you that forward-looking statements are not guarantees of future performance and that our actual results of operations, financial condition
and liquidity, and developments in the industry in which we operate may differ materially from those made in or suggested by the forward-looking
statements contained in this report. In addition, even if our results or operations, financial condition and liquidity, and developments
in the industry in which we operate are consistent with the forward-looking statements contained in this report, those results or developments
may not be indicative of results or developments in subsequent periods.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_002"></span>PART I - FINANCIAL INFORMATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt"><b>Item 1.</b></span></td>
    <td style="width: 93%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_003"></span>Financial Statements</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Exent Corp.</b>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Condensed Balance Sheets</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(US$, except share data or otherwise noted)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_492_20210930" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Current Assets</td><td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>The accompanying notes are an integral part of these
condensed financial statements.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Exent Corp.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Condensed Statements of Operations</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(US$, except share data or otherwise noted)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30C_113_zARRPG0NBgN1" summary="xdx: Statement - Condensed Statements of Operations (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49B_20210701_20210930" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_499_20200701_20200930" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom">
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    <td colspan="3" style="color: #222222; font-weight: bold; text-align: center">(Unaudited)</td><td style="color: #222222; font-weight: bold">&#160;</td>
    <td colspan="3" style="color: #222222; font-weight: bold; text-align: center">(Unaudited)</td><td style="color: #222222; font-weight: bold">&#160;</td>
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  <tr id="xdx_40C_eus-gaap--CostOfRevenue_d0_msCzq5i_zhXd5jGoq30k" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40B_eus-gaap--GrossProfit_iT_d0_mtCzq5i_maCzDUp_z76lJ3AiIZ22" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--OperatingExpensesAbstract_iB_zmygrLBbpOHk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Operating Expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ProfessionalFees_i01_maCzZDe_zhrCmBlr7Vu8" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; width: 40%; text-align: left; text-indent: -10pt">Professional fees</td><td style="width: 3%">&#160;</td>
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  <tr id="xdx_404_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzZDe_zZQnBLG8rRPd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">General &amp; administrative expenses</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr id="xdx_404_eus-gaap--OperatingExpenses_iT_mtCzZDe_msCzDUp_zdoDnAEsXAF7" style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--OperatingIncomeLoss_iT_mtCzDUp_maCzFXI_zoqCYFZZ1Ni7" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2020-07-012020-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">17,978</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--NonoperatingIncomeExpenseAbstract_iB_znzJHr1SauUk" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Other expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--GainLossOnSaleOfPropertyPlantEquipment_i01_d0_maCz6kk_zDE0Q9DninNh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:GainLossOnSaleOfPropertyPlantEquipment" contextRef="From2021-07-012021-09-30" format="ixt:zerodash" decimals="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:GainLossOnSaleOfPropertyPlantEquipment" contextRef="From2020-07-012020-09-30" format="ixt:zerodash" decimals="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:GainLossOnSaleOfPropertyPlantEquipment" contextRef="From2021-01-01to2021-09-30" format="ixt:zerodash" decimals="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:GainLossOnSaleOfPropertyPlantEquipment" contextRef="From2020-01-012020-09-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,623</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_408_eus-gaap--NonoperatingIncomeExpense_iT_d0_mtCz6kk_maCzFXI_zPaDTKCuKHWk" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Total other expense</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtCzFXI_maCzDJl_ztaIXVgoGFqj" style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td style="padding-left: 10pt; text-indent: -10pt; width: 3%"><i id="xdx_F00_zSwApXqWWrvb">*</i></td>
  <td style="padding-left: 10pt; text-indent: -10pt; width: 97%"><i id="xdx_F14_zXNEelvg18ne"><ix:footnote id="Footnote000188" xml:lang="en-US">Less than $0.01</ix:footnote></i></td></tr>
</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>The accompanying notes are an integral part of these
condensed financial statements.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Exent Corp.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Condensed Statements of Changes in Stockholders&#8217;
Equity</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(US$, except share data or otherwise noted)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>For the Three Months Ended September 30, 2021</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Contributions from stockholders</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>For the Three Months Ended September 30, 2020</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

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  </table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>The accompanying notes are an integral part of these
condensed financial statements.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Exent Corp.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Condensed Statements of Cash Flows</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(US$, except share data or otherwise noted)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30A_112_zrWUfkwQhIVl" summary="xdx: Statement - Condensed Statements of Cash Flows (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>The accompanying notes are an integral part of these
condensed financial statements.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Exent Corp</b>.<br />
<b>Notes to the Condensed Financial Statements</b><br />
<b>For the Nine Months Ended September 30, 2021 and 2020</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(Unaudited)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock"><p id="xdx_800_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zr61yF7sgGs9" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 1&#160;&#8211; <span id="xdx_822_zVMpHehW0kil">ORGANIZATION AND BASIS OF PRESENTATION</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Exent Corp. (the &#8220;Company&#8221;) was incorporated
under the laws of the State of Nevada on February 15, 2017. The Company was primarily engaged in manufacturing and sales of steel drywall
studs since its inception.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the fiscal year ended December 31, 2019, the
Company sold the machine it was utilizing for studs manufacturing as it was outdated. Production was thus placed on hold until new equipment
could be purchased.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 3, 2020, pursuant to a stock purchase
agreement dated on January 21, 2020, an individual investor (Mr. Weining Zheng) purchased 1,500,000 shares of the Company&#8217;s common
stock from its then majority stockholder, Marat Asylbekov, representing 74% of the voting securities of the Company. Following this change
of control, the Company changed its business plan to engage in the &#8220;smart-home&#8221; business in the People&#8217;s Republic of
China.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company plans to conduct business in the People&#8217;s
Republic of China in the &#8220;smart-home&#8221; sector, with a focus on developing, promoting and executing high quality integrated
smart-home systems and solutions. The Company is presently evaluating the optimal corporate and legal structures in China necessary to
establish its business. Given the impact of the novel coronavirus epidemic on the general economy of China and the smart-home industry
in particular, the Company has delayed its plan to start the smart-home business in 2020 and the funds to finance the start-up of this
new business will primarily come from its majority stockholder, Mr. Zheng.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In March 2020, the Word Health Organization has declared
the spread of the novel coronavirus and related illness known as COVID-19 a pandemic. The global economy (including China, the Company&#8217;s
base of operations) has been significantly impacted by the pandemic. The Company&#8217;s current business plans and initiatives have been
and are expected to continue to be impacted by the pandemic. The extent of the impact of COVID-19 pandemic on the Company&#8217;s ability
to execute its business plans and initiatives will depend upon the developments related to the pandemic, including the recurrence, duration
and spread of the COVID-19 and lockdown restrictions imposed by the respective global governments and oversight bodies. All of these factors
are uncertain and cannot be easily estimated given the novelty of the pandemic and the risk of outbreak recurrences even in places (such
as in China) where initial outbreaks have subsided. Given the fluid nature of pandemic situation, the Company cannot reasonably estimate
the impact of COVID-19 on its future operational and financial performance and implementation of its business plans.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>GOING CONCERN</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The unaudited condensed financial statements have
been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the
normal course of business for the foreseeable future. The Company has incurred a loss since inception (February 15, 2017) resulting in
an accumulated deficit of as of September 30, 2021 and further losses are anticipated in the development of its business. Accordingly,
there is substantial doubt about the Company&#8217;s ability to continue as a going concern.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The ability to continue as a going concern is dependent
upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay
its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next
twelve months primarily through financings from the Company&#8217;s major stockholder.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">These unaudited condensed financial statements do
not reflect adjustments that would be necessary if the Company were unable to continue as a &#8220;going concern.&#8221; While management
believes that the actions already taken or planned will mitigate the adverse conditions and events which raise doubt about the validity
of the &#8220;going concern&#8221; assumption used in preparing these financial statements, there can be no assurance that these actions
will be successful. If the Company were unable to continue as a &#8220;going concern,&#8221; then substantial adjustments would be necessary
to the reported amounts of its liabilities, the reported expenses and the balance sheet classifications used.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s unaudited condensed financial
statements have been prepared in accordance with generally accepted accounting principles in the United States of America (&#8220;U.S.
GAAP&#8221;). The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items,
which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not
necessarily indicative of the results to be expected for the full year ending December 31, 2021. These unaudited condensed financial statements
should be read in conjunction with the financial statements and related notes included in the Company&#8217;s Annual Report on Form 10-K
for the year ended December 31, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company computes earnings (loss) per share
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earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to
common stockholders by the weighted average number of outstanding common stock during the period. Diluted loss per share gives
effect to all dilutive potential common stock outstanding during the period. Dilutive loss per share excludes all potential common
stock if their effect is anti-dilutive. There were <span id="xdx_909_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20210101__20210930_zhxqazaBOhnd" title="Dilutive securities"><span id="xdx_904_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20200101__20201231_zhbSCX2S1ccf" title="Dilutive securities"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-01-01to2021-09-30" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-01-012020-12-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">no</ix:nonFraction></ix:nonFraction></span></span>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers all highly liquid instruments
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has not adopted any policy regarding payment
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows the liability method of accounting
for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable
to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect
on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment
date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s policy regarding advertising is
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount
of revenues and expenses during the reporting period. Actual results could differ from those estimates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company will follow Accounting Standards Codification
(&#8220;ASC&#8221;) 718-10,&#160;Stock Compensation, which addresses the accounting for transactions in which an entity exchanges its
equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based
payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments
based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications
of awards after the grant date must be recognized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the three and nine months ended September 30,
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 1, 2019, the Company adopted Accounting
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model for entities to use in accounting for revenue arising from contracts with customers that supersedes most current revenue recognition
guidance. The updated guidance, and subsequent clarifications, collectively referred to as ASC 606, require an entity to recognize revenue
when it transfers control of promised goods or services to customers in an amount that reflects the consideration to which the entity
expects to be entitled in exchange for those goods or services. Previously we recorded revenue based on ASC Topic 605. Adoption of new
accounting standard did not have any material impact on our reported revenue.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenue is recognized when the following criteria
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company did not generate any revenue during the
three and nine months ended September 30, 2021 and 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="exnn:TaxationPoliciesTextBlock"><p id="xdx_846_ecustom--TaxationPoliciesTextBlock_zsTW9rKtAMdg" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i><span id="xdx_86A_zyDya9uZ8wVi">Taxation</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Current income taxes are provided on the basis of
net profit for financial reporting purposes, adjusted for income and expense items which are not assessable or deductible for income tax
purposes, in accordance with the regulations of the relevant tax jurisdictions.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Deferred income taxes are recognized for temporary
differences between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements, net operating
loss carry forwards and credits. 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. Current income taxes are provided in accordance
with the laws of the relevant taxing authorities. Deferred tax assets and liabilities are measured using enacted rates expected to apply
to taxable income in which temporary differences are expected to be reversed or settled. The effect on deferred tax assets and liabilities
of changes in tax rates is recognized in the statement of comprehensive income in the period of the enactment of the change.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers positive and negative evidence
when determining whether a portion or all of its deferred tax assets will more likely than not be realized. This assessment considers,
among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration
of statutory carry-forward periods, its experience with tax attributes expiring unused, and its tax planning strategies. The ultimate
realization of deferred tax assets is dependent upon its ability to generate sufficient future taxable income within the carry-forward
periods provided for in the tax law and during the periods in which the temporary differences become deductible. When assessing the realization
of deferred tax assets, the Company has considered possible sources of taxable income including (i)&#160;future reversals of existing
taxable temporary differences, (ii)&#160;future taxable income exclusive of reversing temporary differences and carry-forwards, (iii)&#160;future
taxable income arising from implementing tax planning strategies, and (iv)&#160;specific known trend of profits expected to be reflected
within the industry.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company recognizes a tax benefit associated with
an uncertain tax position when, in its judgment, it is more likely than not that the position will be sustained upon examination by a
taxing authority. For a tax position that meets the more-likely-than-not recognition threshold, the Company initially and subsequently
measures the tax benefit as the largest amount that the Company judges to have a greater than 50% likelihood of being realized upon ultimate
settlement with a taxing authority. The Company&#8217;s liability associated with unrecognized tax benefits is adjusted periodically due
to changing circumstances, such as the progress of tax audits, case law developments and new or emerging legislation. Such adjustments
are recognized entirely in the period in which they are identified. The Company&#8217;s effective tax rate includes the net impact of
changes in the liability for unrecognized tax benefits and subsequent adjustments as considered appropriate by management. The Company
classifies interest and penalties recognized on the liability for unrecognized tax benefits as income tax expense.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zf50WxKsWNmi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span id="xdx_860_zub1mfdkykS6">Recent Accounting Pronouncements</span></i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has reviewed all the recent accounting
pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will have
a material impact on the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has <span id="xdx_90E_eus-gaap--CommonStockSharesAuthorized_iI_c20210930_zQ7DwcR3Aqo6" title="Common stock shares authorized"><span id="xdx_906_eus-gaap--CommonStockSharesAuthorized_iI_c20201231_zBgJw4OSBKLf" title="Common stock shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">75,000,000</ix:nonFraction></ix:nonFraction></span></span> shares of common stock
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issued.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2021 and December 31, 2020, the
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><p id="xdx_233_z29FhdAn0pnl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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<ix:exclude><p id="xdx_23F_zmHSwQJ1GVVl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the three and nine months ended September 30,
2021, the Company received capital contribution of $<span id="xdx_904_eus-gaap--ProceedsFromContributedCapital_c20210701__20210930_pp0p0" title="Capital contributions from shareholders"><ix:nonFraction name="us-gaap:ProceedsFromContributedCapital" contextRef="From2021-07-012021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">13,050</ix:nonFraction></span> and $<span id="xdx_90E_eus-gaap--ProceedsFromContributedCapital_c20210101__20210930_pp0p0" title="Capital contributions from shareholders"><ix:nonFraction name="us-gaap:ProceedsFromContributedCapital" contextRef="From2021-01-01to2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">52,400</ix:nonFraction></span>, respectively, from its majority stockholder, Weining Zheng, for
working capital uses. The capital contribution was recorded in additional paid-in-capital.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_80D_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zAc7DWvMsKr7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 4 &#8211; <span id="xdx_829_zoU0fBP3YGWf">RELATED PARTY TRANSACTIONS</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In support of the Company&#8217;s efforts and cash
requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate
financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers,
directors, or stockholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary
in nature and have not been formalized by a promissory note.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Since its inception through December 31, 2019, the
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costs and operating expenses. On January 22, 2020, the Company and Mr. Asylbekov entered into a debt forgiveness agreement pursuant to
which the former sole officer and director forgave the loan with the principal amount of $<span id="xdx_908_eus-gaap--DebtInstrumentDecreaseForgiveness_c20200101__20200122__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AsylbekovMember_pp0p0" title="Debt forgiveness"><ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2020-01-012020-01-22_custom_AsylbekovMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,524</ix:nonFraction></span> that the Company owed to him. Therefore,
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the three and nine months ended September 30,
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working capital uses.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-09-30" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_801_eus-gaap--SubsequentEventsTextBlock_zdmUPEFtGsMb" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 5 - <span id="xdx_825_zWGi0cMgBZVl">SUBSEQUENT EVENTS</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In accordance with ASC 855-10, the Company has analyzed
its operations subsequent to September 30, 2021 has determined that it does not have any material subsequent events to disclose in these
financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><p id="xdx_81B_zaNCd4dzCaCl" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt"><b>Item&#160;2.</b></span></td>
    <td style="width: 93%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_004"></span>Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations </b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>The following discussion and analysis of our results
of operations and financial condition should be read together with our unaudited condensed financial statements and the notes thereto,
which are included elsewhere in this report and our Annual Report on Form 10-K for the year ended December 31, 2020 (the &#8220;Annual
Report&#8221;) filed with SEC. Our financial statements have been prepared in accordance with U.S. GAAP. </i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Exent Corp. (the &#8220;Company,&#8221; &#8220;we&#8221;
or similar terminology) incorporated in the state of Nevada on February 15, 2017. Our original business was manufacturing and selling
steel drywall studs in the Kyrgyz market to wholesale customers. During the fiscal year ended December 31, 2019, we sold our stud manufacturing
machine as it was outdated. Production thereafter was temporarily on hold until new equipment was purchased.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On February 3, 2020, pursuant to a stock purchase
agreement dated on January 21, 2020, an individual investor (Mr. Weining Zheng) purchased 1,500,000 shares of our common stock from our
then majority stockholder, Marat Asylbekov, representing 74% of the voting securities of our company (the &#8220;Change of Control&#8221;).
Following the Change of Control, we changed our business plan to engage in smart-home business in the People&#8217;s Republic of China.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We plan to conduct business in the People&#8217;s
Republic of China in the &#8220;smart home&#8221; sector, with a focus on developing, promoting and executing high quality integrated
smart-home systems and solutions. We are presently evaluating the optimal corporate and legal structures in China necessary to establish
our business or to acquire and/or invest in existing smart home businesses. We aim to start the smart-home business in 2021 and the funds
to financing the start-up of the new business or acquisition of and/or investment in existing smart home businesses will primarily come
from our major stockholder. However, our plan to operate in the smart home industry has been adversely impacted by the ongoing COVID-19
pandemic, which is now continuing to spread throughout the world. Although China has made great efforts to contain the spread of the virus
and had brought the outbreak under control, the economy, financial market and businesses in China have been suffering due to COVID-19.
As a result of COVID-19 and its socioeconomic impact in China, we may change our plan to do business in other industries in China should
we determine that the smart home industry is materially and adversely affected by COVID-19 and it is no longer in the best interest of
our stockholders and the Company to proceed with our original plan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Results of Operations</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There was no revenue generated for the three and nine
months ended September 30, 2021 and 2020.&#160;We did not expect to generate any revenue until our business plan is implemented.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the three months ended September 30, 2021,
we incurred operating expenses of $15,047, which included legal, accounting, audit and filing expenses. The amount is consistent with
$17,978 incurred during the same period of 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2021, we
incurred operating expenses of $49,291, which is fairly consistent with the $48,035 incurred during the same period of 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the nine months ended September 30, 2020, we
had other expense of $4,623 relating to the write-off of the Company&#8217;s property &amp; equipment. There were no other expenses for
the nine months ended September 30, 2021 and for the three-month periods ended September, 2020 and 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a result of the foregoing, our net loss for the
three and nine months ended September 30, 2021 was $15,047 and $49,291, respectively, as compared to the net loss of $17,978 and $52,658
for the same periods of 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Liquidity and Capital Resources</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 30, 2021, our total liabilities were
$6,235 compared to $9,344 at December 31, 2020. Stockholders&#8217; deficit was $6,235 as of September 30, 2021 compared to the stockholders&#8217;
deficit of $9,344 as of December 31, 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Cash Flows from Operating Activities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have not generated positive cash flows from operating
activities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the nine months ended September 30, 2021, net
cash flows used in operating activities was $52,400 due to:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">net loss of $49,291; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">decrease in accounts payable of $3,109.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net cash flows used in operating activities was $49,466
for the same period of 2020 due to:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">net loss of $52,658;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 10pt">&#9679;&#160;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">increase in non-cash write-off of fixed assets of $4,623;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">increase in prepaid expenses of $(4,453);</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">Increase in accounts payable of $3,022.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Cash Flows from Investing Activities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There were no investing activities for the nine months
ended September 30, 2021 and 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Cash Flows from Financing Activities</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have financed our operations primarily from either
advance from stockholders or financing through the sales of securities. For the nine months ended September 30, 2021, we received capital
contributions of $52,400 from our major stockholder for working capital uses. For the same period of 2020, we received capital contributions
of $49,456 from our then sole officer and director.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Plan of Operation and Funding</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our future capital requirements will depend on numerous
factors including, but not limited to, the establishment and development of our new smart-home business opportunities in China. We expect
to depend on financing from our majority stockholder to meet our current minimal operating expenses. As we are a start-up company, our
operating expenses are limited and discretional based on the availability of its funds. Management believes that the financing from our
majority stockholder will support our planned operations over the next 12 months.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We do not have lines of credit or other bank financing
arrangements. In connection with our new business plan after the Change of Control, management anticipates operating expenses and capital
expenditures relating to: (i) developmental expenses associated with a start-up business and (ii) marketing expenses will be funded primarily
by debt or equity financings from our majority stockholder. However, there is no assurance that such funds will be available or available
on acceptable terms. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage
of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%; text-align: justify"><span style="font-size: 10pt"><b>Item 3.</b></span></td>
    <td style="width: 93%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_005"></span>Quantitative and Qualitative Disclosures about Market Risk.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">Not applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%; text-align: justify"><span style="font-size: 10pt"><b>Item 4.</b></span></td>
    <td style="width: 93%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_006"></span>Controls and Procedures.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 26.4pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">Disclosure controls and procedures
are controls and other procedures designed to ensure that information required to be disclosed in our reports filed or submitted under
the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC&#8217;s rules and forms.
Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to
be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to our Principal Executive Officer
and Principal Financial Officer (the &#8220;Certifying Officer&#8221;) or persons performing similar functions, as appropriate, to allow
timely decisions regarding required disclosure.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">Under the supervision of our Certifying
Officer, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a-15(e)
and 15d-15(e) under the Exchange Act. Based on the foregoing, our Certifying Officer concluded that our disclosure controls and procedures
were not effective as of September 30, 2021 due to the material weaknesses in our internal control over financial reporting, which are
indicative of many small companies with small staff: (i) lack of proper segregation of duties and risk assessment process; (ii) lack of
formal documentation in internal controls over financial reporting; (iii) lack of multi-level review and oversight in internal control
structure and (iv) lack of independent directors and an audit committee. We will devote resources to remediate these material weaknesses
as we grow and such resources required for implementing proper internal controls for financial reporting are available.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Changes in Internal Control over Financial Reporting</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">There have not been any changes
in our internal controls over financial reporting that occurred during our fiscal quarter ended September 30, 2021 that has materially
affected, or is reasonably likely to materially affect, our internal control over financial reporting.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_007"></span>PART II - OTHER INFORMATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt"><b>Item 1.</b></span></td>
    <td style="width: 93%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_008"></span>Legal Proceedings.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt"><b>Item&#160;1A.</b></span></td>
    <td style="width: 93%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_009"></span>Risk Factors.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">We are a smaller reporting company
and accordingly we are not required to provide information required by this Item.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt"><b>Item 2.</b></span></td>
    <td style="width: 93%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_010"></span>Unregistered Sales of Equity Securities and Use of Proceeds.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt"><b>Item 3.</b></span></td>
    <td style="width: 93%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_011"></span>Defaults Upon Senior Securities.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt"><b>Item 4.</b></span></td>
    <td style="width: 93%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_012"></span>Mine Safety Disclosures.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">Not applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt"><b>Item 5.</b></span></td>
    <td style="width: 93%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_013"></span>Other Information.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">Not applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%"><span style="font-size: 10pt"><b>Item 6.</b></span></td>
    <td style="width: 93%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_014"></span>Exhibits.</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="border-bottom: black 1pt solid; width: 7%"><span style="font-size: 10pt"><b>Number</b></span></td>
<td style="width: 1%; padding-bottom: 1pt">&#160;</td>
<td style="border-bottom: black 1pt solid; width: 92%"><span style="font-size: 10pt"><b>Description</b></span></td></tr>
<tr style="vertical-align: top">
<td>&#160;</td>
<td>&#160;</td>
<td>&#160;</td></tr>
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<td><span style="font-size: 10pt">31.1*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt"><a href="e3277_ex31-1.htm">Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</a></span></td></tr>
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<td><span style="font-size: 10pt">32.1**</span></td>
<td>&#160;</td>
<td style="text-align: justify"><span style="font-size: 10pt"><a href="e3277_ex32-1.htm">Certification pursuant to 18 U.S.C. Section&#160;1350, as adopted pursuant to Section&#160;906 of the Sarbanes-Oxley Act of 2002.</a></span></td></tr>
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<td><span style="font-size: 10pt">101.INS*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Instance Document</span></td></tr>
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<td><span style="font-size: 10pt">101.SCH*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Taxonomy Extension Schema Document</span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td><span style="font-size: 10pt">101.CAL*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Taxonomy Extension Calculation Linkbase Document</span></td></tr>
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<td><span style="font-size: 10pt">101.DEF*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Taxonomy Extension Definition Linkbase Document</span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td><span style="font-size: 10pt">101.LAB*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Taxonomy Extension Label Linkbase Document</span></td></tr>
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<td><span style="font-size: 10pt">101.PRE*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Taxonomy Extension Presentation Linkbase Document</span></td></tr>
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<td>Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).&#160;</td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">*Filed herewith.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">**Furnished herewith.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_015"></span>SIGNATURES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">Pursuant to the requirements of
the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 36pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td colspan="2"><span style="font-size: 10pt"><b>Exent Corp.</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="width: 50%">&#160;</td>
    <td style="width: 5%">&#160;</td>
    <td style="width: 45%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-size: 10pt">Dated: November 15, 2021</span></td>
    <td><span style="font-size: 10pt">By:</span></td>
    <td style="border-bottom: black 1pt solid"><span style="font-size: 10pt">/s/ Li Deng</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Name: Li Deng</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-size: 10pt">Title: President, Treasurer and Secretary <br />
(Principal Executive Officer and Principal<br />
Financial and Accounting Officer)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">14</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 36pt">&#160;</p>

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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended
September 30, 2021
OR
☐
TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from ________ to ________.
Commission
File Number:
333-222829
Exent Corp.
(Exact
name of registrant as specified in its charter)
Nevada
35-2611667
(State or other jurisdiction
(IRS Employer
of incorporation or organization)
Identification No.)
Room 6B1-2
,
Block AB
,
Tianxiang Building
Che Gong Miao
,
Futian District
Shenzhen
,
Guangdong
, People's Republic of
China
517000
(Address of principal executive
    offices)
(Zip Code)
+
86
755-83218411
(Registrant's
telephone number, including area code)
Not
Applicable
(Former
name, former address and former fiscal year, if changed since last report)
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days.
Yes
☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit such files).
Yes
☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer,"
"smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☐
Accelerated filer
☐
Non-accelerated filer
☒
Smaller reporting company
☒
Emerging growth company
☒
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
Yes
☒ No ☐
As
of November 15, 2021, there were
2,027,000
shares of the registrant's common stock, par value $0.001 per share, outstanding.
TABLE OF CONTENTS
Cautionary Note Regarding Forward-Looking Statements
ii
PART I – FINANCIAL INFORMATION
1
Item 1.
Financial Statements
1
Item 2.
Management's Discussion and Analysis of Financial Condition and Results of Operations
10
Item 3.
Quantitative and Qualitative Disclosures About Market Risk
12
Item 4.
Controls and Procedures
12
PART II – OTHER INFORMATION
13
Item 1.
Legal Proceedings
13
Item 1A.
Risk Factors
13
Item 2.
Unregistered Sales of Equity Securities and Use of Proceeds
13
Item 3.
Defaults Upon Senior Securities
13
Item 4.
Mine Safety Disclosures
13
Item 5.
Other Information
13
Item 6.
Exhibits
13
SIGNATURES
14
i
CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS
This report, including, without limitation, statements
under the heading "Management's Discussion and Analysis of Financial Condition and Results of Operations," includes
forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities
Exchange Act of 1934, as amended ("Exchange Act"). These forward-looking statements can be identified by the use of forward-looking
terminology, including the words "believes," "estimates," "anticipates," "expects," "intends,"
"plans," "may," "will," "potential," "projects," "predicts," "continues,"
or "should," or, in each case, their negative or other variations or comparable terminology. There can be no assurance that
actual results will not materially differ from expectations. Such statements include, but are not limited to, any statements relating
to our ability to consummate any acquisition or other business combination and any other statements that are not statements of current
or historical facts. These statements are based on management's current expectations, but actual results may differ materially due
to various factors, including, but not limited to:
●
our ability to establish our business in China and implement our business plan;
●
acceptance of our smart-home products and services that we expect to market;
●
our ability to retain key employees;
●
adverse changes in general market conditions for smart-home products and services in China;
●
●
our ability to continue as a going concern;
our future financing plans; and
●
our ability to address and as necessary adapt to changes in foreign, cultural, economic, political and financial market conditions which could impair our future operations and financial performance (including, without limitation, the changes resulting from the ongoing global novel coronavirus pandemic in China and around the world).
The forward-looking statements contained in this report
are based on our current expectations and beliefs concerning future developments and their potential effects on us. Future developments
affecting us may not be those that we have anticipated. These forward-looking statements involve a number of risks, uncertainties (some
of which are beyond our control) and other assumptions that may cause actual results or performance to be materially different from those
expressed or implied by these forward-looking statements. These risks and uncertainties include, but are not limited to, those factors
described under the heading "Risk Factors" in our periodic reports filed with the U.S. Securities and Exchange Commission
(the "SEC"). Should one or more of these risks or uncertainties materialize, or should any of our assumptions prove incorrect,
actual results may vary in material respects from those projected in these forward-looking statements. We undertake no obligation to update
or revise any forward-looking statements, whether as a result of new information, future events or otherwise, except as may be required
under applicable securities laws. These risks and others described in our periodic reports are not exhaustive.
By their nature, forward-looking statements involve
risks and uncertainties because they relate to events and depend on circumstances that may or may not occur in the future. We caution
you that forward-looking statements are not guarantees of future performance and that our actual results of operations, financial condition
and liquidity, and developments in the industry in which we operate may differ materially from those made in or suggested by the forward-looking
statements contained in this report. In addition, even if our results or operations, financial condition and liquidity, and developments
in the industry in which we operate are consistent with the forward-looking statements contained in this report, those results or developments
may not be indicative of results or developments in subsequent periods.
ii
PART I - FINANCIAL INFORMATION
Item 1.
Financial Statements
Exent Corp.
Condensed Balance Sheets
(US$, except share data or otherwise noted)
September 30, 2021
December 31,
2020
(Unaudited)
(Audited)
ASSETS
Current Assets
Cash
$
—
$
—
Total Current Assets
—
—
Total Assets
$
—
$
—
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
Accounts Payable
$
6,235
9,344
Total Liabilities
6,235
9,344
Commitments and Contingencies
—
—
Stockholders' Deficit
Common stock, $
0.001
par value,
75,000,000
shares authorized;
2,027,000
shares issued and outstanding as of September 30, 2021 and December 31, 2020
2,027
2,027
Additional paid-in-capital
157,728
105,328
Accumulated Deficit
(
165,990
)
(
116,699
)
Total Stockholders' Equity (Deficit)
(
6,235
)
(
9,344
)
Total Liabilities and Stockholders' Equity
$
—
$
—
The accompanying notes are an integral part of these
condensed financial statements.
1
Exent Corp.
Condensed Statements of Operations
(US$, except share data or otherwise noted)
For the Three Months Ended
For the Nine Months Ended
September 30,
September 30,
2021
2020
2021
2020
(Unaudited)
(Unaudited)
(Unaudited)
(Unaudited)
Revenue
$
—
$
—
$
—
$
—
Cost of sales
—
—
—
—
Gross profit
—
—
—
—
Operating Expenses
Professional fees
13,050
15,050
43,300
41,200
General & administrative expenses
1,997
2,928
5,991
6,835
Total operating expenses
15,047
17,978
49,291
48,035
Loss from operations
(
15,047
)
(
17,978
)
(
49,291
)
(
48,035
)
Other expense
Write off of property & equipment
—
—
—
(
4,623
)
Total other expense
—
—
—
(
4,623
)
Loss before income taxes
(
15,047
)
(
17,978
)
(
49,291
)
(
52,658
)
Provision for income taxes
—
—
—
—
Net loss
$
(
15,047
)
$
(
17,978
)
$
(
49,291
)
$
(
52,658
)
Earnings (loss) per common share: basic and diluted
—
*
(
0.01
)
(
0.02
)
(
0.03
)
Weighted average number of common stock basic and diluted
2,027,000
2,027,000
2,027,000
2,027,000
*
Less than $0.01
The accompanying notes are an integral part of these
condensed financial statements.
2
Exent Corp.
Condensed Statements of Changes in Stockholders'
Equity
(US$, except share data or otherwise noted)
For the Three Months Ended September 30, 2021
Number of Common Stock
Amount
Additional paid-in capital
Accumulated Deficit
Total equity
Balance as of June 30, 2021
2,027,000
$
2,027
$
144,678
$
(
150,943
)
$
(
4,238
)
Net loss
(
15,047
)
(
15,047
)
Contributions from stockholders
—
—
13,050
—
13,050
Balance as of September 30, 2021 (unaudited)
2,027,000
$
2,027
$
157,728
$
(
165,990
)
$
(
6,235
)
For the Nine Months Ended September 30, 2021
Number of Common Stock
Amount
Additional paid-in capital
Accumulated Deficit
Total equity
Balance as of January 1, 2021
2,027,000
$
2,027
$
105,328
$
(
116,699
)
$
(
9,344
)
Net loss
(
49,291
)
(
49,291
)
Contributions from stockholders
—
—
52,400
—
52,400
Balance as of September 30, 2021 (unaudited)
2,027,000
$
2,027
$
157,728
$
(
165,990
)
$
(
6,235
)
For the Three Months Ended September 30, 2020
Number of Common Stock
Amount
Additional paid-in capital
Accumulated Deficit
Total equity
Balance as of June 30, 2020
2,027,000
$
2,027
$
70,797
$
(
81,674
)
$
(
8,850
)
Net loss
(
17,978
)
(
17,978
)
Contributions from stockholders
—
—
31,006
—
31,006
Balance as of September 30, 2020 (unaudited)
2,027,000
$
2,027
$
101,803
$
(
99,652
)
$
4,178
For the Nine Months Ended September 30, 2020
Number of Common Stock
Amount
Additional paid-in capital
Accumulated Deficit
Total equity
Balance as of January 1, 2020
2,027,000
$
2,027
$
25,823
$
(
46,994
)
$
(
19,144
)
Net loss
(
52,658
)
(
52,658
)
Forgiveness of related party loan
—
—
26,524
—
26,524
Contributions from stockholders
—
—
49,456
—
49,456
Balance as of September 30, 2020 (unaudited)
2,027,000
$
2,027
$
101,803
$
(
99,652
)
$
4,178
The accompanying notes are an integral part of these
condensed financial statements.
3
Exent Corp.
Condensed Statements of Cash Flows
(US$, except share data or otherwise noted)
For Nine Months Ended September 30, 2021
For Nine Months Ended September 30, 2020
(Unaudited)
(Unaudited)
Operating Activities
Net loss
$
(
49,291
)
$
(
52,658
)
Adjustments of non-cash items
Write-off of property & equipment
—
4,623
Changes in working capital
Increase (decrease) in prepaid expenses
—
(
4,453
)
Increase (decrease) in accounts payable
(
3,109
)
3,022
Net cash used in operating activities
(
52,400
)
(
49,466
)
Financing Activities
Capital contributions from stockholders
52,400
49,456
Net cash provided by financing activities
52,400
49,456
Net increase in cash and equivalents
—
(
10
)
Cash and equivalents at beginning of the period
—
10
Cash and equivalents at end of the period
$
—
$
—
Supplemental cash flow information:
Non-cash activities
Forgiveness of related party loan
$
—
$
26,524
Supplemental cash flow information:
Cash paid for:
Interest
$
—
$
—
Income taxes
$
—
$
—
The accompanying notes are an integral part of these
condensed financial statements.
4
Exent Corp
.
Notes to the Condensed Financial Statements
For the Nine Months Ended September 30, 2021 and 2020
(Unaudited)
NOTE 1 –
ORGANIZATION AND BASIS OF PRESENTATION
Exent Corp. (the "Company") was incorporated
under the laws of the State of Nevada on February 15, 2017. The Company was primarily engaged in manufacturing and sales of steel drywall
studs since its inception.
During the fiscal year ended December 31, 2019, the
Company sold the machine it was utilizing for studs manufacturing as it was outdated. Production was thus placed on hold until new equipment
could be purchased.
On February 3, 2020, pursuant to a stock purchase
agreement dated on January 21, 2020, an individual investor (Mr. Weining Zheng) purchased 1,500,000 shares of the Company's common
stock from its then majority stockholder, Marat Asylbekov, representing 74% of the voting securities of the Company. Following this change
of control, the Company changed its business plan to engage in the "smart-home" business in the People's Republic of
China.
The Company plans to conduct business in the People's
Republic of China in the "smart-home" sector, with a focus on developing, promoting and executing high quality integrated
smart-home systems and solutions. The Company is presently evaluating the optimal corporate and legal structures in China necessary to
establish its business. Given the impact of the novel coronavirus epidemic on the general economy of China and the smart-home industry
in particular, the Company has delayed its plan to start the smart-home business in 2020 and the funds to finance the start-up of this
new business will primarily come from its majority stockholder, Mr. Zheng.
In March 2020, the Word Health Organization has declared
the spread of the novel coronavirus and related illness known as COVID-19 a pandemic. The global economy (including China, the Company's
base of operations) has been significantly impacted by the pandemic. The Company's current business plans and initiatives have been
and are expected to continue to be impacted by the pandemic. The extent of the impact of COVID-19 pandemic on the Company's ability
to execute its business plans and initiatives will depend upon the developments related to the pandemic, including the recurrence, duration
and spread of the COVID-19 and lockdown restrictions imposed by the respective global governments and oversight bodies. All of these factors
are uncertain and cannot be easily estimated given the novelty of the pandemic and the risk of outbreak recurrences even in places (such
as in China) where initial outbreaks have subsided. Given the fluid nature of pandemic situation, the Company cannot reasonably estimate
the impact of COVID-19 on its future operational and financial performance and implementation of its business plans.
GOING CONCERN
The unaudited condensed financial statements have
been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the
normal course of business for the foreseeable future. The Company has incurred a loss since inception (February 15, 2017) resulting in
an accumulated deficit of as of September 30, 2021 and further losses are anticipated in the development of its business. Accordingly,
there is substantial doubt about the Company's ability to continue as a going concern.
The ability to continue as a going concern is dependent
upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay
its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next
twelve months primarily through financings from the Company's major stockholder.
5
These unaudited condensed financial statements do
not reflect adjustments that would be necessary if the Company were unable to continue as a "going concern." While management
believes that the actions already taken or planned will mitigate the adverse conditions and events which raise doubt about the validity
of the "going concern" assumption used in preparing these financial statements, there can be no assurance that these actions
will be successful. If the Company were unable to continue as a "going concern," then substantial adjustments would be necessary
to the reported amounts of its liabilities, the reported expenses and the balance sheet classifications used.
NOTE 2 –
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Basis of Presentation
The Company's unaudited condensed financial
statements have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S.
GAAP"). The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items,
which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not
necessarily indicative of the results to be expected for the full year ending December 31, 2021. These unaudited condensed financial statements
should be read in conjunction with the financial statements and related notes included in the Company's Annual Report on Form 10-K
for the year ended December 31, 2020.
Basic Earnings (Loss) Per Share
The Company computes earnings (loss) per share
in accordance with "ASC-260", "Earnings per Share" which requires presentation of both basic and diluted
earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to
common stockholders by the weighted average number of outstanding common stock during the period. Diluted loss per share gives
effect to all dilutive potential common stock outstanding during the period. Dilutive loss per share excludes all potential common
stock if their effect is anti-dilutive. There were
no
dilutive shares outstanding as of September 30, 2021 and December 31, 2020.
Cash and Cash Equivalents
The Company considers all highly liquid instruments
purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.
Dividends
The Company has not adopted any policy regarding payment
of dividends. No dividends have been paid during any of the periods shown.
Income Taxes
The Company follows the liability method of accounting
for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable
to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect
on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment
date.
6
Advertising Costs
The Company's policy regarding advertising is
to expense advertising when incurred. The Company did
no
t incur any advertising expenses for the three and nine months ended September
30, 2021 and 2020
.
Use of Estimates
The preparation of financial statements in conformity
with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount
of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Stock-Based Compensation
The Company will follow Accounting Standards Codification
("ASC") 718-10, Stock Compensation, which addresses the accounting for transactions in which an entity exchanges its
equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee services in share-based
payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange for an award of equity instruments
based on the grant-date fair value of the award (with limited exceptions). Incremental compensation costs arising from subsequent modifications
of awards after the grant date must be recognized.
For the three and nine months ended September 30,
2021 and 2020, the Company has
no
t issued any stock-based payments to its employees. To date, the Company has not adopted a stock option
plan and has not granted any stock options.
Revenue Recognition
On January 1, 2019, the Company adopted Accounting
Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers, which outlines a single comprehensive
model for entities to use in accounting for revenue arising from contracts with customers that supersedes most current revenue recognition
guidance. The updated guidance, and subsequent clarifications, collectively referred to as ASC 606, require an entity to recognize revenue
when it transfers control of promised goods or services to customers in an amount that reflects the consideration to which the entity
expects to be entitled in exchange for those goods or services. Previously we recorded revenue based on ASC Topic 605. Adoption of new
accounting standard did not have any material impact on our reported revenue.
Revenue is recognized when the following criteria
are met:
●
Identification of the contract, or contracts, with customer;
●
Identification of the performance obligations in the contract;
●
Determination of the transaction price;
●
Allocation of the transaction price to the performance obligations in the contract; and
●
Recognition of revenue when, or as, we satisfy performance obligation.
The Company did not generate any revenue during the
three and nine months ended September 30, 2021 and 2020.
7
Taxation
Current income taxes are provided on the basis of
net profit for financial reporting purposes, adjusted for income and expense items which are not assessable or deductible for income tax
purposes, in accordance with the regulations of the relevant tax jurisdictions.
Deferred income taxes are recognized for temporary
differences between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements, net operating
loss carry forwards and credits. 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. Current income taxes are provided in accordance
with the laws of the relevant taxing authorities. Deferred tax assets and liabilities are measured using enacted rates expected to apply
to taxable income in which temporary differences are expected to be reversed or settled. The effect on deferred tax assets and liabilities
of changes in tax rates is recognized in the statement of comprehensive income in the period of the enactment of the change.
The Company considers positive and negative evidence
when determining whether a portion or all of its deferred tax assets will more likely than not be realized. This assessment considers,
among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability, the duration
of statutory carry-forward periods, its experience with tax attributes expiring unused, and its tax planning strategies. The ultimate
realization of deferred tax assets is dependent upon its ability to generate sufficient future taxable income within the carry-forward
periods provided for in the tax law and during the periods in which the temporary differences become deductible. When assessing the realization
of deferred tax assets, the Company has considered possible sources of taxable income including (i) future reversals of existing
taxable temporary differences, (ii) future taxable income exclusive of reversing temporary differences and carry-forwards, (iii) future
taxable income arising from implementing tax planning strategies, and (iv) specific known trend of profits expected to be reflected
within the industry.
The Company recognizes a tax benefit associated with
an uncertain tax position when, in its judgment, it is more likely than not that the position will be sustained upon examination by a
taxing authority. For a tax position that meets the more-likely-than-not recognition threshold, the Company initially and subsequently
measures the tax benefit as the largest amount that the Company judges to have a greater than 50% likelihood of being realized upon ultimate
settlement with a taxing authority. The Company's liability associated with unrecognized tax benefits is adjusted periodically due
to changing circumstances, such as the progress of tax audits, case law developments and new or emerging legislation. Such adjustments
are recognized entirely in the period in which they are identified. The Company's effective tax rate includes the net impact of
changes in the liability for unrecognized tax benefits and subsequent adjustments as considered appropriate by management. The Company
classifies interest and penalties recognized on the liability for unrecognized tax benefits as income tax expense.
Recent Accounting Pronouncements
The Company has reviewed all the recent accounting
pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will have
a material impact on the Company.
NOTE 3 –
EQUITY
The Company has
75,000,000
shares of common stock
authorized with a par value of $
0.001
per share. During the three and nine months ended September 30, 2021 and 2020, there was no securities
issued.
As of September 30, 2021 and December 31, 2020, the
Company had
2,027,000
shares of common stock issued and outstanding.
8
During the three and nine months ended September 30,
2021, the Company received capital contribution of $
13,050
and $
52,400
, respectively, from its majority stockholder, Weining Zheng, for
working capital uses. The capital contribution was recorded in additional paid-in-capital.
NOTE 4 –
RELATED PARTY TRANSACTIONS
In support of the Company's efforts and cash
requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate
financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers,
directors, or stockholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary
in nature and have not been formalized by a promissory note.
Since its inception through December 31, 2019, the
Company's former sole officer and director, Marat Asylbekov, loaned the Company an aggregate of $
26,524
to pay for incorporation
costs and operating expenses. On January 22, 2020, the Company and Mr. Asylbekov entered into a debt forgiveness agreement pursuant to
which the former sole officer and director forgave the loan with the principal amount of $
26,524
that the Company owed to him. Therefore,
the Company recorded a gain of $
26,524
in the nine months ended September 30, 2020.
During the three and nine months ended September 30,
2021, the Company received capital contribution of $
13,050
and $
52,400
, respectively, from its majority stockholder, Weining Zheng, for
working capital uses.
NOTE 5 -
SUBSEQUENT EVENTS
In accordance with ASC 855-10, the Company has analyzed
its operations subsequent to September 30, 2021 has determined that it does not have any material subsequent events to disclose in these
financial statements.
9
Item 2.
Management's Discussion and Analysis of Financial Condition and Results of Operations
The following discussion and analysis of our results
of operations and financial condition should be read together with our unaudited condensed financial statements and the notes thereto,
which are included elsewhere in this report and our Annual Report on Form 10-K for the year ended December 31, 2020 (the "Annual
Report") filed with SEC. Our financial statements have been prepared in accordance with U.S. GAAP.
Exent Corp. (the "Company," "we"
or similar terminology) incorporated in the state of Nevada on February 15, 2017. Our original business was manufacturing and selling
steel drywall studs in the Kyrgyz market to wholesale customers. During the fiscal year ended December 31, 2019, we sold our stud manufacturing
machine as it was outdated. Production thereafter was temporarily on hold until new equipment was purchased.
On February 3, 2020, pursuant to a stock purchase
agreement dated on January 21, 2020, an individual investor (Mr. Weining Zheng) purchased 1,500,000 shares of our common stock from our
then majority stockholder, Marat Asylbekov, representing 74% of the voting securities of our company (the "Change of Control").
Following the Change of Control, we changed our business plan to engage in smart-home business in the People's Republic of China.
We plan to conduct business in the People's
Republic of China in the "smart home" sector, with a focus on developing, promoting and executing high quality integrated
smart-home systems and solutions. We are presently evaluating the optimal corporate and legal structures in China necessary to establish
our business or to acquire and/or invest in existing smart home businesses. We aim to start the smart-home business in 2021 and the funds
to financing the start-up of the new business or acquisition of and/or investment in existing smart home businesses will primarily come
from our major stockholder. However, our plan to operate in the smart home industry has been adversely impacted by the ongoing COVID-19
pandemic, which is now continuing to spread throughout the world. Although China has made great efforts to contain the spread of the virus
and had brought the outbreak under control, the economy, financial market and businesses in China have been suffering due to COVID-19.
As a result of COVID-19 and its socioeconomic impact in China, we may change our plan to do business in other industries in China should
we determine that the smart home industry is materially and adversely affected by COVID-19 and it is no longer in the best interest of
our stockholders and the Company to proceed with our original plan.
10
Results of Operations
There was no revenue generated for the three and nine
months ended September 30, 2021 and 2020. We did not expect to generate any revenue until our business plan is implemented.
During the three months ended September 30, 2021,
we incurred operating expenses of $15,047, which included legal, accounting, audit and filing expenses. The amount is consistent with
$17,978 incurred during the same period of 2020.
During the nine months ended September 30, 2021, we
incurred operating expenses of $49,291, which is fairly consistent with the $48,035 incurred during the same period of 2020.
During the nine months ended September 30, 2020, we
had other expense of $4,623 relating to the write-off of the Company's property & equipment. There were no other expenses for
the nine months ended September 30, 2021 and for the three-month periods ended September, 2020 and 2021.
As a result of the foregoing, our net loss for the
three and nine months ended September 30, 2021 was $15,047 and $49,291, respectively, as compared to the net loss of $17,978 and $52,658
for the same periods of 2020.
Liquidity and Capital Resources
As of September 30, 2021, our total liabilities were
$6,235 compared to $9,344 at December 31, 2020. Stockholders' deficit was $6,235 as of September 30, 2021 compared to the stockholders'
deficit of $9,344 as of December 31, 2020.
Cash Flows from Operating Activities
We have not generated positive cash flows from operating
activities.
For the nine months ended September 30, 2021, net
cash flows used in operating activities was $52,400 due to:
●
net loss of $49,291; and
●
decrease in accounts payable of $3,109.
Net cash flows used in operating activities was $49,466
for the same period of 2020 due to:
●
net loss of $52,658;
●
increase in non-cash write-off of fixed assets of $4,623;
●
increase in prepaid expenses of $(4,453);
●
Increase in accounts payable of $3,022.
Cash Flows from Investing Activities
There were no investing activities for the nine months
ended September 30, 2021 and 2020.
Cash Flows from Financing Activities
We have financed our operations primarily from either
advance from stockholders or financing through the sales of securities. For the nine months ended September 30, 2021, we received capital
contributions of $52,400 from our major stockholder for working capital uses. For the same period of 2020, we received capital contributions
of $49,456 from our then sole officer and director.
11
Plan of Operation and Funding
Our future capital requirements will depend on numerous
factors including, but not limited to, the establishment and development of our new smart-home business opportunities in China. We expect
to depend on financing from our majority stockholder to meet our current minimal operating expenses. As we are a start-up company, our
operating expenses are limited and discretional based on the availability of its funds. Management believes that the financing from our
majority stockholder will support our planned operations over the next 12 months.
We do not have lines of credit or other bank financing
arrangements. In connection with our new business plan after the Change of Control, management anticipates operating expenses and capital
expenditures relating to: (i) developmental expenses associated with a start-up business and (ii) marketing expenses will be funded primarily
by debt or equity financings from our majority stockholder. However, there is no assurance that such funds will be available or available
on acceptable terms. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage
of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.
Item 3.
Quantitative and Qualitative Disclosures about Market Risk.
Not applicable.
Item 4.
Controls and Procedures.
Disclosure controls and procedures
are controls and other procedures designed to ensure that information required to be disclosed in our reports filed or submitted under
the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms.
Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to
be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to our Principal Executive Officer
and Principal Financial Officer (the "Certifying Officer") or persons performing similar functions, as appropriate, to allow
timely decisions regarding required disclosure.
Under the supervision of our Certifying
Officer, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a-15(e)
and 15d-15(e) under the Exchange Act. Based on the foregoing, our Certifying Officer concluded that our disclosure controls and procedures
were not effective as of September 30, 2021 due to the material weaknesses in our internal control over financial reporting, which are
indicative of many small companies with small staff: (i) lack of proper segregation of duties and risk assessment process; (ii) lack of
formal documentation in internal controls over financial reporting; (iii) lack of multi-level review and oversight in internal control
structure and (iv) lack of independent directors and an audit committee. We will devote resources to remediate these material weaknesses
as we grow and such resources required for implementing proper internal controls for financial reporting are available.
Changes in Internal Control over Financial Reporting
There have not been any changes
in our internal controls over financial reporting that occurred during our fiscal quarter ended September 30, 2021 that has materially
affected, or is reasonably likely to materially affect, our internal control over financial reporting.
12
PART II - OTHER INFORMATION
Item 1.
Legal Proceedings.
None.
Item 1A.
Risk Factors.
We are a smaller reporting company
and accordingly we are not required to provide information required by this Item.
Item 2.
Unregistered Sales of Equity Securities and Use of Proceeds.
None.
Item 3.
Defaults Upon Senior Securities.
None.
Item 4.
Mine Safety Disclosures.
Not applicable.
Item 5.
Other Information.
Not applicable.
Item 6.
Exhibits.
Number
Description
31.1*
Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1**
Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS*
XBRL Instance Document
101.SCH*
XBRL Taxonomy Extension Schema Document
101.CAL*
XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF*
XBRL Taxonomy Extension Definition Linkbase Document
101.LAB*
XBRL Taxonomy Extension Label Linkbase Document
101.PRE*
XBRL Taxonomy Extension Presentation Linkbase Document
104*
Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).
*Filed herewith.
**Furnished herewith.
13
SIGNATURES
Pursuant to the requirements of
the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.
Exent Corp.
Dated: November 15, 2021
By:
/s/ Li Deng
Name: Li Deng
Title: President, Treasurer and Secretary
(Principal Executive Officer and Principal
Financial and Accounting Officer)
14