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

<!-- Field: Rule-Page --><div style="margin-top: 12pt; 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">&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><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; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>Form
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><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; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">(Mark
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><b>OF
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><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; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">For
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><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; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><b><span id="xdx_901_edei--DocumentTransitionReport_c20220101__20220331" title="Document Transition Report"><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" format="ixt:booleanfalse" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span></b>&#160;<b>TRANSITION
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><b>OF
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><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; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">For
the transition period from ______________ to ______________</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><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; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif"><i>Commission
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><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: 0cm"><span style="font-family: Times New Roman, Times, Serif">&#160;(Exact
name of registrant as specified in its charter)</span></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">(Address
of principal executive offices)</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><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; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90D_edei--CityAreaCode_c20220101__20220331_zJDqAySxWTeg"><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" name="dei:CityAreaCode">(973)</ix:nonNumeric></span>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">(Registrant&#8217;s
telephone number, including area code)</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">Securities
registered pursuant to Section 12(b) of the Act:</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act 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&#160;&#9744;&#160;<span id="xdx_908_edei--EntityCurrentReportingStatus_c20220101__20220331" title="Entity Current Reporting Status"><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" name="dei:EntityCurrentReportingStatus">No</ix:nonNumeric></span>&#160;&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0cm"><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: left; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">Indicated
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
was required to submit such files). Yes&#160;&#9744;&#160;<span id="xdx_90F_edei--EntityInteractiveDataCurrent_c20220101__20220331" title="Entity Interactive Data Current"><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" name="dei:EntityInteractiveDataCurrent">No</ix:nonNumeric></span>&#160;&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0cm"><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: left; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">Check
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 definitions of&#160;&#8221;large, accelerated filer,&#8221;&#160;&#8221;accelerated filer,&#8221;&#160;&#8221;smaller
reporting company,&#8221;&#160;and&#160;&#8221;emerging growth company&#8221;&#160;in Rule 12b-2 of the Exchange Act.</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
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Accelerated Filer&#160;&#9744;</span></td>
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    <td style="padding: 0pt; text-align: left; text-indent: 0pt; width: 38%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated
Filer&#160;&#9744;</span></td></tr>
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Reporting Company&#160;<span id="xdx_905_edei--EntitySmallBusiness_c20220101__20220331" title="Entity Small Business"><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" format="ixt:booleanfalse" name="dei:EntitySmallBusiness">&#9744;</ix:nonNumeric></span></span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0cm"><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
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0cm"><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: left; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">Check
whether the issuer is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes&#160;&#9744;&#160;<span id="xdx_906_edei--EntityShellCompany_c20220101__20220331" title="Entity Shell Company"><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" format="ixt:booleanfalse" name="dei:EntityShellCompany">No</ix:nonNumeric></span>&#160;&#9744;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0cm"><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; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif">As
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0cm"><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; text-indent: 0cm">UNAUDITED CONDENSED FINANCIAL STATEMENTS</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm">&#160;&#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">
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  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-align: justify; text-indent: 0pt">&#160;</td>
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  <tr style="vertical-align: top">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0cm">&#160;</p>

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

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

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
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    <td style="padding: 0pt; white-space: nowrap; width: 21%; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="padding: 0pt; white-space: nowrap; width: 4%; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
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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>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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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">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0cm">&#160;&#160;</p>

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

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

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 4.5pt 0 0; text-align: center; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: normal; line-height: normal; word-spacing: normal"><b>Statement
of Changes in Owners' Equity</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 6pt 0 0; text-align: center; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: normal; line-height: normal; word-spacing: normal"><b>WALL
STREET ACQUISITIONS CORP</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 5.25pt 0 0; text-align: center; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: normal; line-height: normal; word-spacing: normal"><b>For
the three-month period ended March 31, 2022</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 5.25pt 0 0; text-align: center; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: normal; line-height: normal; word-spacing: normal">&#160;&#160;</span></p>

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    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: 0pt">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_4B4_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_zRGx8mfrJIXk" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>Total</b></td></tr>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: 0pt">Issuance of Common Stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0180">&#8212;</span></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: 0pt">Capital Contribution</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0185">&#8212;</span></td><td style="text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
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    <td style="padding: 0pt 0pt 1pt 10pt; text-align: left; text-indent: 0pt">Net Loss</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-03-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">266,374</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: normal; line-height: normal; word-spacing: normal">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0cm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; letter-spacing: normal; line-height: normal; word-spacing: normal">The
accompanying notes are an integral part of these financial statements.</span></p>

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

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

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

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td style="padding: 0pt; white-space: nowrap; width: 73%; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>WALL
STREET ACQUISITIONS CORP</b></span></td>
<td style="padding: 0pt; white-space: nowrap; width: 27%; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; white-space: nowrap; text-align: left; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Statements
of Cash Flows</b></span></td>
<td style="padding: 0pt; white-space: nowrap; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; white-space: nowrap; text-align: left; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the three-month period ended March 31, 2022</b></span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; white-space: nowrap; text-align: left; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: -18pt">&#160;</p>

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    <td style="text-align: left">&#160;</td><td id="xdx_499_20220101__20220331_zZEND3NUzrc2" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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  <td style="text-align: right"></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></tr>
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    <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Due to related party</td><td>&#160;</td>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#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">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
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    <td style="padding: 0pt 0pt 0pt 40pt; font-weight: bold; text-align: left; text-indent: -10pt">Net cash provided by (used in) operating activities</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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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 style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zBMdGN8j41M4" 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">Cash flows from investing activities:</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>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#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">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
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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></tr>
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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></tr>
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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></tr>
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    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Cash:</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></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: -18pt"><b>&#160;&#160;</b></p>

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: center; text-indent: -18pt"><b>WALL STREET ACQUISITIONS,
CORPORATION</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: center; text-indent: -18pt"><b>Notes to Financial
Statements</b></p>

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

<ix:nonNumeric contextRef="From2022-01-01to2022-03-31" escape="true" name="us-gaap:NatureOfOperations"><p id="xdx_806_eus-gaap--NatureOfOperations_zhMyUKQOVxi8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 18pt; text-align: justify; text-indent: 0pt; background-color: white"><b>1.
<span id="xdx_821_zX8VxKgpq6d6">Nature of Operations</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0pt 0 18pt; text-align: justify; text-indent: -18pt; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0pt 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Wall
Street Acquisitions Corp (referred to herein as the &#8220;Company&#8221;) was incorporated on&#160;<span id="xdx_90F_edei--EntityIncorporationDateOfIncorporation_dd_c20220101__20220331_z309x7NM04c4" title="Entity Incorporation, Date of Incorporation"><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" format="ixt:datemonthdayyearen" name="dei:EntityIncorporationDateOfIncorporation">December 2, 2016</ix:nonNumeric></span>&#160;in the State
of Delaware.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0pt 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0pt 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
Company operates as a mineral exploration business headquartered at located at 4440 S. Piedras Drive, Suite 136, San Antonio, Texas 78228.
Its principal business activity is the acquisition, exploration, and development of mineral property interests in United States. The Company
is considered to be in the exploration stage and substantially all of the Company&#8217;s efforts are devoted to financing and developing
these property interests.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0pt 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0pt 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
Company is the owner of titles and/or deeds to several mineral properties in Nevada, New Mexico, and Arizona. There has been no determination
whether the Company&#8217;s interests in unproven mineral properties contain mineral reserves, which are economically recoverable. However,
the Company engaged the services of CJHx4 Consulting of Brookside Village, TX, a geological consulting firm which conducted a study of
our mining properties and produced The National Instrument 43-101 Report (&#8216;the &#8220;43-101 Report&#8221;) which established presence
of gold mineralization. Under SEC standards, mineralization may not be classified as a &#8220;reserve&#8221; unless determination has
been made that the mineralization could be economically produced or extracted at the time of the reserve determination. The term &#8220;economically&#8221;
as used in the SEC&#8217;s New Mining Rules, means that profitable extraction or production has been established or analytically demonstrated
in a feasibility study to be viable and justifiable under reasonable investment and market assumptions. The term &#8220;legally&#8221;&#160;as
used in the New Mining Rules definition of reserves, does not imply that all permits needed for mining and processing have been obtained
or that other legal issues have been completely resolved. Therefore, for a &#8220;reserve&#8221; to exist, we must have a justifiable
expectation, based on applicable laws and regulations, that issuance of permits or resolution of legal issues necessary for mining and
processing at a particular deposit will be accomplished in the ordinary course and in a timeframe consistent with our current mine plans.
In accordance with the New Mining Rules, the terms &#8220;mineral resource,&#8221; &#8220;measured mineral resource,&#8221; &#8220;indicated
mineral resource&#8221; and &#8220;inferred mineral resource&#8221; used in herein are defined in the New Mining Rules. We cannot classify
the mineral resources as &#8220;reserves.&#8221;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0pt 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
financial statements have been prepared on a going concern basis. The going concern basis of presentation assumes that the Company will
continue operations for the foreseeable future and will be able to realize its assets and discharge its liabilities and commitments in
the normal course of operation.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
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stage entity, the&#160;Company has not yet commenced its mining operations and accordingly does not have any revenue. This casts substantial
doubt on the Company&#8217;s ability to continue as a going concern unless it can begin to generate net profit and raise adequate financing.</p>

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significant accounting policies followed in the preparation of these financial statements are as follows:</p>

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costs of acquiring mineral properties are capitalized at the date of acquisition. After acquisition, various factors can affect the recoverability
of the capitalized costs. If, after review, management concludes that the carrying amount of a mineral property is impaired, it will be
written down to estimated fair value. Exploration costs incurred on mineral properties are expensed as incurred. Development costs incurred
on proven and probable reserves will be capitalized. Upon commencement of production, capitalized costs will be amortized using the unit-of-production
method over the estimated life based on proven and probable reserves (which exclude non-recoverable reserves and anticipated processing
losses). When the Company receives an option payment related to a property, the proceeds of the payment are applied to reduce the carrying
value of the exploration asset.</p>

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and at interim periods if triggering events or changes in circumstances indicate that the related carrying amounts may not be recoverable.
Events that may trigger a test for recoverability include significant adverse changes to projected revenues, costs, or future expansion
plans, or changes to federal and state regulations (with which the Company must comply) that may adversely impact the Company&#8217;s
current or future operations. An impairment is determined to exist if the total projected future cash flows on an undiscounted basis are
less than the carrying amount of a long-lived asset group. An impairment loss is measured and recorded based on the excess carrying value
of the impaired long-lived asset group over fair value.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm">To determine fair value,
the Company will use a discounted cash flow model based on quantities of estimated recoverable minerals and incorporates projections and
probabilities involving metal prices (considering current and historical prices, price trends and related factors), production levels,
operating and production costs, and the timing and capital costs of expansion and sustaining projects, all of which are based on life-of-mine
plans. The term &#8220;recoverable minerals&#8221; refers to the estimated amount of gold that will be sold after taking into account
losses during ore processing and treatment. In estimating future cash flows, assets will be grouped at the lowest level for which there
are identifiable cash flows that are largely independent of future cash flows from other asset groups. The Company&#8217;s estimates of
future cash flows will be based on numerous assumptions, which are consistent or reasonable in relation to internal budgets and projections,
and actual future cash flows will be significantly different than the estimates, as actual future quantities of recoverable gold and metal
prices, operating and production costs, and the timing and capital costs of expansion and sustaining projects are each subject to significant
risks and uncertainties.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm">Mineral properties are
tangible assets recorded at cost and include royalty interests and land and mineral rights to explore and extract minerals from properties.
Once a property is in the production phase, mineral property costs will be amortized using the units-of-production method based upon the
estimated recoverable gold ounces in proven and probable reserves at such properties. Currently, the Company has no property in production.
Costs to maintain mineral properties will be expensed in the period they are incurred. Gains and losses from the sale or disposal of mineral
properties will be recorded to<i>&#160;Loss (gain) on dispositions or sales of mineral properties</i>.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm">The Company&#8217;s mining
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The Company&#8217;s asset retirement obligation (&#8220;ARO&#8221;), which will consist of estimated future mine reclamation and closure
costs, may increase, or decrease significantly as a result of changes in regulations, mine plans, estimates, or other factors. Currently,
the Company has no operating property. Therefore, no such property was recognized as a liability at fair value in the period incurred.
Any such ARO, which is initially estimated based on discounted cash flow estimates, will be accreted to full value over time through charges
to&#160;<i>Accretion expense</i>. Resultant ARO cost assets will be depreciated on a units-of-production method over the related long-lived
asset&#8217;s useful life. The Company&#8217;s ARO will be adjusted annually, or more frequently at interim periods, if necessary, to
reflect changes in the estimated present value resulting from revisions to the timing or amount of reclamation and closure costs.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets
and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods.
Actual results could differ from those estimates. Some of the Company&#8217;s more significant estimates include those related to going
concern, collectability of receivables, and the fair value of stock-based compensation and other equity instruments. These estimates are
reviewed periodically, and, as adjustments become necessary, they are reported in earnings in the period in which they become known.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
Company follows the guidance in ASC 220,&#160;<i>Comprehensive Income</i>. ASC 220 establishes standards for the reporting and presentation
of comprehensive income and its components in a full set of financial statements. Comprehensive income is presented in the statements
of changes in stockholders&#8217; deficit and consists of foreign currency translation adjustments. ASC 220 requires only additional disclosures
in the financial statements and does not affect the Company&#8217;s financial position or results of operations.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">In
accordance with ASC 820,&#160;<i>Fair Value Measurement,</i>&#160;fair value is defined as the price that would be received to sell an
asset or paid to transfer a liability (i.e., the &#8220;exit price&#8221;) in an orderly transaction between market participants at the
measurement date.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">In
determining fair value, the Company uses various valuation approaches. A fair value hierarchy for inputs is used in measuring fair value
that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs
be used when available. Observable inputs are those that market participants would use in pricing the asset or liability based on market
data obtained from sources independent of the Fund.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Unobservable
inputs reflect the Company assumptions about the inputs market participants would use in pricing the asset or liability developed based
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

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fair value hierarchy is categorized into three levels based on the inputs as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
<td style="padding: 0pt; text-indent: 0pt; width: 10%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
1 - &#160; &#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt; width: 85%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inputs
to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.</span></td></tr>
<tr style="vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="vertical-align: top">
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<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 - &#160;
&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inputs
to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable
for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.</span></td></tr>
<tr style="vertical-align: top">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-align: justify; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="vertical-align: top">
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<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 -</span></td>
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inputs to the valuation
methodology are unobservable and significant to the fair value.</span></td></tr>
</table>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
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differences between the financial statements and tax basis of the assets and liabilities that will result in taxable or deductible amounts
in the future based on enacted tax laws and rates. Valuation allowances are established when necessary to reduce deferred tax assets to
the amount expected to be realized. Income tax expense is recorded for the amount of income tax payable or refundable for the period increased
or decreased by the change in deferred tax assets and liabilities during the period.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
Company accounts for Stock-Based Compensation in accordance with ASC 718,&#160;<i>Compensation &#8211;&#160;Stock Compensation</i>. ASC
718 establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services.
It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value
of the entity&#8217;s equity instruments or that may be settled by the issuance of those equity instruments. ASC 718 focuses primarily
on accounting for transactions in which an entity obtains employee services in share-based payment transactions. ASC 718 requires that
the compensation cost relating to share-based payment transactions be recognized in the financial statements measured based on the fair
value of the equity or liability instruments issued, when granted in exchange for employee services.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Awards
granted to non-employees fall under ASC 505-50 and are recognized based on the fair value of the goods or services received or the equity
instruments, whichever is more reliable.</p>

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Earnings (Loss) Per Share</span></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
Company accounts for earnings (loss) per share pursuant ASC 260,&#160;<i>Earnings Per Share</i>, which requires disclosure on the financial
statements of &#8220;basic&#8221; and &#8220;diluted&#8221; earnings (loss) per share. Basic earnings (loss) per share is computed by
dividing net income (loss) by the weighted average number of common shares outstanding for the year. Diluted earnings (loss) per share
is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if
dilutive) related to stock options and warrants for each year. The weighted average number of shares outstanding has been adjusted for
the effects of stock dividends, stock splits, and reverse stock splits.</p>

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Accounting Pronouncements</span></b></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
below recent accounting pronouncements were adopted during the year ended December 31, 2019:</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#9679;&#160;&#8221;Compensation
- Stock Compensation (Topic 718): Scope of Modification Accounting&#8221; (ASU 2017-09) was issued in May 2017. This update provides clarity
and reduces both diversity in practice, cost, and complexity when applying the guidance in Topic 718, Compensation - Stock Compensation,
to a change to the terms or conditions of a share-based payment award. This standard was effective for annual periods beginning after
December 15, 2017. The adoption of ASU 2017-09 did not have an impact on the Company&#8217;s financial statements.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#9679;&#160;&#8221;Statement
of Cash Flows (Topic 230)&#8221; (&#8220;ASU 2016-15&#8221;) was issued during August 2016. ASU 2016-15 is intended to reduce the diversity
in practice regarding how certain transactions are classified within the statement of cash flows. ASU 2016-15 is effective for public
business entities for annual periods beginning after December 15, 2017, including interim periods within those fiscal years. In November
2016, the FASB issued ASU 2016-18, &#8220;Statement of Cash Flows, Restricted Cash (Topic 230)&#8221; (&#8220;ASU 2016-18&#8221;), which
requires the inclusion of restricted cash with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total
amounts shown on the statement of cash flows. ASU 2016-15 and ASU 2016-18 were both effective for fiscal years beginning after December
15, 2017, including interim periods within those fiscal years, provided that all of the amendments are adopted in the same period. The
amendments were applied using a retrospective transition method to each period presented. The adoption of ASU 2016-15 did not have an
impact on the Company&#8217;s financial statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#9679;
In January 2016, the FASB issued ASU No.&#160;2016-01,&#160;Financial Instruments&#8212;Overall: Recognition and Measurement of Financial
Assets and Financial Liabilities&#160;(&#8220;ASU 2016-01&#8221;). This standard affects the accounting for equity instruments, financial
liabilities under the fair value option and the presentation and disclosure requirements of financial instruments. In February 2018, the
FASB issued ASU 2018-03, &#8220;Technical Corrections and Improvements to Financial Instruments (Subtopic 825-10) &#8211;&#160;Recognition
and Measurement of Financial Assets and Financial Liabilities&#8221;. This update was issued to clarify certain narrow aspects of guidance
concerning the recognition of financial assets and liabilities established in ASU No. 2016-01,&#160;&#8221;Financial Instruments&#8212;Overall
(Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities&#8221;.&#160;This includes an amendment to
clarify that an entity measuring an equity security using the measurement alternative may change its measurement approach to a fair valuation
method in accordance with Topic 820, Fair Value Measurement, through an irrevocable election that would apply to that security and all
identical or similar investments of the same issued. The update is effective for fiscal years beginning after December 15, 2017 and interim
periods within those fiscal years beginning after June 15, 2018. The adoption of ASU 2016-01 did not have an impact on the Company&#8217;s
financial statements.</p>

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In February 2018, the Financial Accounting Standards Board (&#8220;FASB&#8221;) issued Accounting Standards Update (&#8220;ASU&#8221;)
2018-03, Technical Corrections and Improvements to Financial Instruments &#8211;&#160;Overall (Subtopic-10): Recognition and Measurement
of Financial Assets and Financial Liabilities to clarify codification and to correct unintended application of the guidance. The Company
adopted this pronouncement concurrently with the adoption of ASU 2016-01. The adoption of this update had no impact on the Company&#8217;s
financial statements.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
following are recent accounting pronouncements, which may have an impact on the Company&#8217;s future financial statements:</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#9679;
&#8220;Leases&#8221; (ASU 2016-02) was issued during February 2016. This update will require organizations that lease assets to recognize
on the balance sheet the assets and liabilities for the rights and obligations created by those leases. The new guidance will also require
additional disclosure about the amount, timing and uncertainty of cash flows arising from leases. This guidance is effective for annual
and interim periods beginning after December 15, 2018. The adoption of ASU 2016-02 will not have an impact on the Company&#8217;s financial
statements.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#9679;
In June 2016, the FASB issued ASU 2016-13, &#8220;Measurement of Credit Losses on Financial Instruments&#8221;, amended in November by
ASU 2018-19, &#8220;Codification Improvements to Topic 326, Financial Instruments &#8211;&#160;Credit Losses,&#8221; which introduces
the current expected credit losses model in the estimation of credit losses on financial instruments. This update is effective retrospectively
for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption being permitted
for fiscal years beginning after December 15, 2018. The Company plans to adopt this ASU on January 1, 2023.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#9679;&#160;&#8221;Compensation
- Stock Compensation (Topic 718): Scope of Modification Accounting.&#8221; (&#8220;ASU 2017-09&#8221;) Issued in May 2017, ASU 2017-09
amends the scope of modification accounting for share-based payment arrangements and provides guidance on the types of changes to the
terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting. The new guidance
will allow companies to make certain changes to awards without accounting for them as modifications. It does not change the accounting
for modifications. ASU 2017-09 is effective for annual reporting periods beginning after December 15, 2017, with early adoption permitted,
including adoption in any interim period for which financial statements have not yet been issued. The Company does not expect that the
adoption of ASU 2017-09 will have a material impact on the Company&#8217;s financial statement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#9679;&#160;In
August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic: 820): Disclosure Framework &#8211;&#160;Changes to the Disclosure
Requirements for Fair Value Measurement (ASU 2018-13). FASB issued the update to modify the disclosure requirements in Topic 820. ASU
2018-07 will be effective for public companies for fiscal years beginning after December 15, 2018 including interim periods.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
Company continues to evaluate the impact of these ASU&#8217;s on its financial statements.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Mine
1 &#8211;&#160;Yellow Aster</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found the Yellow Aster Mine Property located in Tonopah, Nevada in Esmeralda County.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Mine
2 &#8211;&#160;Fat Mule Flats</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Fat Mules Flats Mine Property located in Tonopah, Nevada in Esmeralda County.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Mine
3 &#8211;&#160;Cobin</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Cobin Mine Property located in Tonopah, Nevada in Esmeralda County.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Mine
4 &#8211;&#160;Jasper</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Jasper Mine Property located in Tonopah, Nevada in Esmeralda County.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Mine
5 &#8211;&#160;Barracks Nine</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Barracks Nine Property located in Tonopah, Nevada in Esmeralda County.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Mine
6 &#8211;&#160;Eclipse</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Eclipse Mine Property located in Tonopah, Nevada in Esmeralda County.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Mine
7 &#8211;&#160;Fortuna</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Fortuna Mine Property located in Tonopah, Nevada in Esmeralda County.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<ix:exclude><p id="xdx_23B_zx8QcwwY6z04" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"></p></ix:exclude>

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<ix:exclude><p id="xdx_238_zYnKULcVWRSe" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Mine
8 &#8211;&#160;Purple Heart</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found the Purple Heart Mine Property located in Buckhorn, New Mexico, in Grant County.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Mine
9 &#8211;&#160;Blackmoor</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Blackmoor Mine Property located in Buckhorn, New Mexico, in Grant County.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Mine
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the New River Mine Property located in Laz Paz, Laz Paz County, Arizona.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" escape="true" name="us-gaap:ShortTermDebtTextBlock"><p id="xdx_801_eus-gaap--ShortTermDebtTextBlock_zp1smKJjYhe4" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>5.
<span id="xdx_824_z4FWOrqoOX7l">Advances from Stockholders</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">N/A</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_801_eus-gaap--IncomeTaxDisclosureTextBlock_z0gYalGNwaik" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>7.
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Reconciliation
of the income tax expense / (benefit) computed at the U.S. Federal income tax rate to the Company&#8217;s reported income tax expense
/ (benefit) for the period ended March 31, 2022 and March 31, 2021 is as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

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    <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: left; text-indent: -10pt"><span id="xdx_8B1_zWxJ2EEO7Kj7" style="display: none">Schedule of Components of Income Tax Expense (Benefit)</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49E_20220101__20220331_zgETzgU0d1i4" 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_49B_20210101__20210331_zGSBoLQLGPDl" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<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">&#160;</td>
    <td colspan="7" style="font-weight: bold; text-align: center">For three months ended</td></tr>
  <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">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center">March 31, 2021</td><td style="font-weight: bold">&#160;</td>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">&#160;</td><td style="font-weight: bold">&#160;</td>
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    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Adjustments to derive effective tax rate:</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>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationOtherAdjustments" contextRef="From2022-01-01to2022-03-31" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
ultimate realization of deferred tax assets depends primarily on the Company&#8217;s ability to generate sufficient timely future income
of the appropriate character in the appropriate taxing jurisdiction.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">On
March 31, 2022, Company has&#160;<span id="xdx_903_eus-gaap--UnrecognizedTaxBenefits_iI_pp0p0_do_c20220331_zKfT4wgWr6wa" title="Unrecognized Tax Benefits"><ix:nonFraction name="us-gaap:UnrecognizedTaxBenefits" contextRef="AsOf2022-03-31" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD">no</ix:nonFraction></span>&#160;unrecognized tax benefits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
significant components of deferred tax assets and liabilities are as follows:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-03-31" escape="true" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88B_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zeSRnsdYT0b6" summary="xdx: Disclosure - Income Taxes (Details 1)" 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 10pt; text-align: left; text-indent: -10pt"><span id="xdx_8B2_zztaS3HrrT08" style="display: none">Schedule of Deferred Tax Assets and Liabilities</span></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 style="vertical-align: bottom">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="7" style="font-weight: bold; text-align: center">For three months ended</td></tr>
  <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">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center">March 31, 2021</td><td style="font-weight: bold">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center">March 31, 2021</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Deferred tax assets</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 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-align: left; text-indent: -10pt">Deferred tax liability</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Net deferred tax assets</td><td>&#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-align: left; text-indent: -10pt">Less: Valuation allowance</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eus-gaap--DeferredTaxAssetsValuationAllowance_c20220331_pp0p0" title="Less: Valuation allowance" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2022-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">12,643</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 id="xdx_988_eus-gaap--DeferredTaxAssetsValuationAllowance_iI_pp0p0_c20210331_zRfERo6eYN8j" title="Less: Valuation allowance" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2021-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">0</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--DeferredTaxAssetsNet_iI_pp0p0_d0_c20220331_zmPQRGfv9WZ1" title="Deferred tax asset - net valuation allowance" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsNet" contextRef="AsOf2022-03-31" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eus-gaap--DeferredTaxAssetsNet_iI_pp0p0_d0_c20210331_z3Sh8QKKxw9k" title="Deferred tax asset - net valuation allowance" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsNet" contextRef="AsOf2021-03-31" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">As
of March 31, 2022 the Company has an accumulated deficit or net operating loss carryover of approximately $<span id="xdx_909_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pp0p0_di_c20220331_zRAQEo2PQ3pl" title="Accumulated Deficit"><ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2022-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">293,822</ix:nonFraction></span>&#160;available to offset
future income for income tax reporting purposes, out of which $<span id="xdx_90C_eus-gaap--IncomeTaxExaminationInterestExpense_c20220101__20220331_pp0p0" title="Income from income tax expense"><ix:nonFraction name="us-gaap:IncomeTaxExaminationInterestExpense" contextRef="From2022-01-01to2022-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">293,822</ix:nonFraction></span> will expire in various years through 2037, if not previously utilized.
However, the Company&#8217;s ability to use the carryover net operating loss may be substantially limited or eliminated pursuant to Internal
Revenue Code Section&#160;382.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
Company&#8217;s policy regarding income tax interest and penalties is to expense those items as general and administrative expense but
to identify them for tax purposes. During the period January 1, 2022 to March 31, 2022, there was no income tax, or related interest and
penalty items in the income statement, or liabilities on the balance sheet. The Company files income tax returns in the U.S. federal jurisdiction
and Delaware state jurisdiction. We are not currently involved in any income tax examinations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>PROMISSORY
NOTES</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">As
of March 31, 2022 and December 31, 2021 the Company has two promissory notes with a total balance of $<span id="xdx_90B_eus-gaap--NotesPayableRelatedPartiesClassifiedCurrent_c20220331_pp0p0" title="Promissory notes payable"><span id="xdx_908_eus-gaap--NotesPayableRelatedPartiesClassifiedCurrent_c20211231_pp0p0" title="Promissory notes payable"><ix:nonFraction name="us-gaap:NotesPayableRelatedPartiesClassifiedCurrent" contextRef="AsOf2022-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:NotesPayableRelatedPartiesClassifiedCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">150,052</ix:nonFraction></ix:nonFraction></span></span>. The material terms of the
promissory notes are as follows: 1) the Creditor is CJHx4 Consulting which provided theNational Reserve Estimate N. 1 43-101 Technical
Report; 2) the loan is payable when the Company raises the funds as provided in the &#8220;Use of Proceeds&#8221; herein; and at zero
interest.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<ix:exclude><p id="xdx_232_zZ52j9Zz7Gq2" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 15; Value: 1 -->
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<ix:exclude><p id="xdx_233_zJPCbtwzQrSc" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_805_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zI1MTYRGGBw8" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>8.
<span id="xdx_822_zLK1T6sT2PS">Capital Stock</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>a)
Common Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">On&#160;<span id="xdx_90C_eus-gaap--SaleOfStockTransactionDate_dd_c20220101__20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JimmyRamirezMember_zmnSwrZV7dde" title="Sale of Stock, Transaction Date"><ix:nonNumeric contextRef="From2022-01-012022-03-31_custom_JimmyRamirezMember" format="ixt:datemonthdayyearen" name="us-gaap:SaleOfStockTransactionDate">September
30, 2019</ix:nonNumeric></span>,&#160;the Company issued&#160;<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JimmyRamirezMember_pdd" title="Stock Issued During Period, Shares, New Issues"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-01-012022-03-31_custom_JimmyRamirezMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">113,333,333</ix:nonFraction></span>&#160;common stock to Jimmy Ramirez and&#160;<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20220101__20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FranklinOgeleMember_pdd" title="Stock Issued During Period, Shares, New Issues"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2022-01-012022-03-31_custom_FranklinOgeleMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000,000</ix:nonFraction></span>&#160;shares of common stock
to Franklin Ogele to reflect the terms and ratio of ownership of the Company per the <span id="xdx_906_eus-gaap--SaleOfStockTransactionDate_dd_c20220101__20220331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FranklinOgeleMember_zR205onZQEae" title="Sale of Stock, Transaction Date"><ix:nonNumeric contextRef="From2022-01-012022-03-31_custom_FranklinOgeleMember" format="ixt:datemonthdayyearen" name="us-gaap:SaleOfStockTransactionDate">September 17, 2019</ix:nonNumeric></span> Share Purchase and Merger Agreement.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>b)
Stock To Be Issued</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">NONE</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>c)
Preferred Stock</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">NONE</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>d)
Stock-Based Compensation</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">NONE</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_80F_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zkd2ztDQ2Cfa" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>9.
<span id="xdx_829_z7qBer1gVQ94">Related Party Transactions and Balances</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm">The stockholders of the
Company advanced $<span id="xdx_90D_eus-gaap--ProceedsFromContributedCapital_c20220101__20220331_pp0p0" title="Proceeds from Contributed Capital"><ix:nonFraction name="us-gaap:ProceedsFromContributedCapital" contextRef="From2022-01-01to2022-03-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">67,018</ix:nonFraction></span> and $<span id="xdx_904_eus-gaap--ProceedsFromContributedCapital_pp0p0_c20210101__20211231_zzvKJBX1cif5" title="Proceeds from Contributed Capital"><ix:nonFraction name="us-gaap:ProceedsFromContributedCapital" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">67,018</ix:nonFraction></span> towards operating expenses on behalf of the Company for the period ended March 31, 12022 and December
31, 2021 respectively; the stockholders will be reimbursed the amount in due course.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" escape="true" name="us-gaap:FairValueOptionTextBlock"><p id="xdx_803_eus-gaap--FairValueOptionTextBlock_zhd8JlB87t5h" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>10.
<span id="xdx_822_z33FQPEZpsRf">Financial Instruments</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>Fair
Values</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
Company&#8217;s financial instruments consist of cash, accounts receivable, notes receivable, accounts payable and accrued liabilities,
dividends payable, and amounts due on mineral rights acquisition. The fair values of these financial instruments approximate their carrying
values due to the short-term maturity of these instruments. There were no transfers of financial instruments between Levels 1, 2, and
3 during the period ended March 31, 2022 and December 31, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>Foreign
Currency Risk</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">NONE.
The Company has no foreign operations.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>Concentration
of Credit Risk</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Concentration
of credit risk is the risk of loss in the event that certain counterparties are unable to fulfill its obligations to the Company. The
Company limits its exposure to credit loss on its cash by placing its cash with high credit quality financial institutions.&#160;The Company
does not have any cash in excess of federally insured limits.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>Liquidity
Risk</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Liquidity
risk is the risk that the Company&#8217;s cash flows from operations will not be sufficient for the Company to continue operating and
discharge is liabilities. The Company is exposed to liquidity risk as its continued operation is dependent upon its ability to obtain
financing, either in the form of debt or equity, or achieving profitable operations in order to satisfy its liabilities as they come due.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>Market
Risk</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">Market
risk is the risk that fluctuations in the market prices of minerals will impact the Company&#8217;s future cash flows. The Company is
exposed to market risk on the price of gold, which will determine its ability to build and achieve profitable operations, the amount of
exploration and development work that the Company will be able to perform, and the number of financing opportunities that will be available.
Management believes that it would be premature at this point to enter into any hedging or forward contracts to mitigate its exposure to
specific market price risks.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-03-31" escape="true" name="us-gaap:SegmentReportingDisclosureTextBlock"><p id="xdx_80E_eus-gaap--SegmentReportingDisclosureTextBlock_zutTX3Y34oBf" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white"><b>11.
<span id="xdx_82F_zUY2MbUrnkch">Segmented reporting</span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">The
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States. All of the mineral properties are located in United States.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">In
accordance with FASB ASC 855-10, Subsequent Events, the Company has analyzed its operations subsequent to March 31, 2022 to the date these
financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial
statements.</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 0cm; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0cm"><b>ITEM 5. OTHER INFORMATION</b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0cm">(b) Item 407(c)(3) of Regulation
S-K:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0cm">During the quarter covered by this
Report, there have not been any material changes to the procedures by which security holders may recommend nominees to the Board of Directors.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0cm"><b>ITEM 6. EXHIBITS</b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0cm">31. <a href="e3922_ex31.htm">Certification of the President and Director pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</a></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0cm">32. <a href="e3922_ex32.htm">Certification of the Vice President and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</a></p>

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0cm"><b>WALL STREET ACQUISITIONS CORP</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0cm">By: /s/ Jimmy Ramirez<br />
President and Director<br />
Dated: July 5, 2022</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0cm">By: /s/ Franklin Ogele, Esq.<br />
Vice President, Chief Financial Officer<br />
Dated: July 5, 2022</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">19</p>

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

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SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Form
10-Q
(Mark
One)
☒
QUARTERLY
REPORT UNDER SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended
March 31, 2022
☐
TRANSITION
REPORT UNDER SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from ______________ to ______________
Commission
File Number:
000-53809
WALL STREET ACQUISITIONS CORP
(Exact
name of registrant as specified in its charter)
Delaware
30-0965482
(State
    or other jurisdiction of
(I.R.S.
    Employer
incorporation
    or organization)
Identification
    No.)
4440 S. Piedras Drive
,
Suite 136
,
San Antonio
,
Texas
78228
.
(Address
of principal executive offices)
(973)
277-4239
(Registrant's
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Act:
Title
    of each class
Trading
    Symbol(s)
Name
    of each exchange on which registered
N/A
N/A
N/A
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act 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
☐
Indicated
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
☐
Check
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 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.
Check
whether the issuer is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐
No
☐
As
of March 31, 2022, there were
133,333,333
shares of common stock, par value $0.0001, issued, and outstanding.
UNAUDITED CONDENSED FINANCIAL STATEMENTS
Unaudited Condensed Financial Statements
2-5
Notes to Unaudited Condensed Financial Statements
6-17
1
WALL
    STREET ACQUISITIONS CORP
Balance
    Sheet
As of
March 31, 2022
December 31, 2021
ASSETS
Cash and Cash Equivalents
224
241
Mining claims
18,430
18,430
Total assets
18,654
18,671
LIABILITIES AND NET ASSETS
Liabilities:
Due to Related Party
67,018
67,018
Promissory Note Payable
150,052
150,052
Accounts payable
54,000
0
Accrued Expenses
13,957
13,957
Total short-term liabilities
285,028
231,028
0
Total long-term liabilities
0
0
Total liabilities
285,028
231,028
Owners' Equity
Preferred Stock $
0.0001
par value,
20,000,000
share authorized,
no
t outstanding
0
Common Stock,
0.0001
par value, 20,000,000 authorized and issued as of December 31, 2018
600,000,000
authorized
133,333,333
issued and outstanding as of March 31, 2022
13,333
13,333
Additional Paid In Capital
14,115
7,925
Accumulated Deficit
(
293,822
)
(
233,615
)
Total owners' equity
(
266,374
)
(
212,357
)
Total liabilities and owners' equity
18,654
18,671
The accompanying notes are an integral
part of these financial statements.
2
WALL
    STREET ACQUISITIONS CORP
Statements
    of Operations
For
    the three-month period ended:
March 31, 2022
March 31, 2021
REVENUES
Service Revenue
—
—
Total Revenues
—
—
Cost of revenue
—
—
Gross Profit
—
—
OPERATING EXPENSES
General & Administrative Expenses
207
—
Professional Fees
60,000
—
License Fee
—
—
Total expenses
60,207
—
Net profit (loss) from operations
(
60,207
)
—
Loss per share – Basic
(
0.00045
)
0.00000
Weighted Average Shares-Basic and Diluted
133,333,333
133,333,333
The accompanying notes are an integral
part of these financial statements.
3
Statement
of Changes in Owners' Equity
WALL
STREET ACQUISITIONS CORP
For
the three-month period ended March 31, 2022
SHARES
AMOUNT
CAPITAL
Deficit
Total
Balance at December 31, 2021
133,333,333
13,333
7,925
(
233,615
)
(
212,357
)
Issuance of Common Stock
—
—
—
—
—
Capital Contribution
—
—
6,190
—
6,190
Net Loss
—
—
—
(
60,207
)
(
60,207
)
Balance at March 31, 2022
133,333,333
13,333
14,115
(
293,822
)
(
266,374
)
The
accompanying notes are an integral part of these financial statements.
4
WALL
STREET ACQUISITIONS CORP
Statements
of Cash Flows
For
the three-month period ended March 31, 2022
Cash flows from operating activities:
Net income (loss)
$
(
60,207
)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
(Increase) decrease in operating assets:
Prepaid Expenses
—
Increase (decrease) in operating liabilities:
Due to related party
—
Accounts Payable
54,000
Net cash provided by (used in) operating activities
(
6,207
)
Cash flows from investing activities:
Net cash provided by (used in) investing activities
—
Cash flows from financing activities:
Proceeds from Issuance of Stock
—
Change in Promissory Note Payable
—
Proceeds from Owner Contribution
6,190
Net cash provided by (used in) financing activities
6,190
Net increase (decrease) in cash
(
17
)
Cash:
Beginning of year
241
End of year
$
224
The accompanying notes are an integral
part of these financial statements.
5
WALL STREET ACQUISITIONS,
CORPORATION
Notes to Financial
Statements
1.
Nature of Operations
Wall
Street Acquisitions Corp (referred to herein as the "Company") was incorporated on
December 2, 2016
in the State
of Delaware.
The
Company operates as a mineral exploration business headquartered at located at 4440 S. Piedras Drive, Suite 136, San Antonio, Texas 78228.
Its principal business activity is the acquisition, exploration, and development of mineral property interests in United States. The Company
is considered to be in the exploration stage and substantially all of the Company's efforts are devoted to financing and developing
these property interests.
The
Company is the owner of titles and/or deeds to several mineral properties in Nevada, New Mexico, and Arizona. There has been no determination
whether the Company's interests in unproven mineral properties contain mineral reserves, which are economically recoverable. However,
the Company engaged the services of CJHx4 Consulting of Brookside Village, TX, a geological consulting firm which conducted a study of
our mining properties and produced The National Instrument 43-101 Report ('the "43-101 Report") which established presence
of gold mineralization. Under SEC standards, mineralization may not be classified as a "reserve" unless determination has
been made that the mineralization could be economically produced or extracted at the time of the reserve determination. The term "economically"
as used in the SEC's New Mining Rules, means that profitable extraction or production has been established or analytically demonstrated
in a feasibility study to be viable and justifiable under reasonable investment and market assumptions. The term "legally" as
used in the New Mining Rules definition of reserves, does not imply that all permits needed for mining and processing have been obtained
or that other legal issues have been completely resolved. Therefore, for a "reserve" to exist, we must have a justifiable
expectation, based on applicable laws and regulations, that issuance of permits or resolution of legal issues necessary for mining and
processing at a particular deposit will be accomplished in the ordinary course and in a timeframe consistent with our current mine plans.
In accordance with the New Mining Rules, the terms "mineral resource," "measured mineral resource," "indicated
mineral resource" and "inferred mineral resource" used in herein are defined in the New Mining Rules. We cannot classify
the mineral resources as "reserves."
2.
Going Concern
The
financial statements have been prepared on a going concern basis. The going concern basis of presentation assumes that the Company will
continue operations for the foreseeable future and will be able to realize its assets and discharge its liabilities and commitments in
the normal course of operation.
The
Company has incurred a net loss of $
60,207
for the period ended March 31, 2022, and an accumulated deficit of $
266,374
. As an exploration
stage entity, the Company has not yet commenced its mining operations and accordingly does not have any revenue. This casts substantial
doubt on the Company's ability to continue as a going concern unless it can begin to generate net profit and raise adequate financing.
6
The
Company has been seeking additional debt or equity financing to support its operations until it becomes cash flow positive. There can
be no assurances that action and plan such as above will be sufficient for the Company to continue operating as a going concern.
The
financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or amounts
classified as liabilities that might be necessary should the Company be unable to continue in existence. These adjustments could be material.
3.
Significant Accounting Policies
These
financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America. The
significant accounting policies followed in the preparation of these financial statements are as follows:
4
Mineral
Properties and Exploration and Development Costs
The
costs of acquiring mineral properties are capitalized at the date of acquisition. After acquisition, various factors can affect the recoverability
of the capitalized costs. If, after review, management concludes that the carrying amount of a mineral property is impaired, it will be
written down to estimated fair value. Exploration costs incurred on mineral properties are expensed as incurred. Development costs incurred
on proven and probable reserves will be capitalized. Upon commencement of production, capitalized costs will be amortized using the unit-of-production
method over the estimated life based on proven and probable reserves (which exclude non-recoverable reserves and anticipated processing
losses). When the Company receives an option payment related to a property, the proceeds of the payment are applied to reduce the carrying
value of the exploration asset.
Impairment of Long-lived
Assets
The Company's long-lived
assets consist of plant, equipment, and mine development. The Company reviews and evaluates its long-lived assets for recoverability annually
and at interim periods if triggering events or changes in circumstances indicate that the related carrying amounts may not be recoverable.
Events that may trigger a test for recoverability include significant adverse changes to projected revenues, costs, or future expansion
plans, or changes to federal and state regulations (with which the Company must comply) that may adversely impact the Company's
current or future operations. An impairment is determined to exist if the total projected future cash flows on an undiscounted basis are
less than the carrying amount of a long-lived asset group. An impairment loss is measured and recorded based on the excess carrying value
of the impaired long-lived asset group over fair value.
To determine fair value,
the Company will use a discounted cash flow model based on quantities of estimated recoverable minerals and incorporates projections and
probabilities involving metal prices (considering current and historical prices, price trends and related factors), production levels,
operating and production costs, and the timing and capital costs of expansion and sustaining projects, all of which are based on life-of-mine
plans. The term "recoverable minerals" refers to the estimated amount of gold that will be sold after taking into account
losses during ore processing and treatment. In estimating future cash flows, assets will be grouped at the lowest level for which there
are identifiable cash flows that are largely independent of future cash flows from other asset groups. The Company's estimates of
future cash flows will be based on numerous assumptions, which are consistent or reasonable in relation to internal budgets and projections,
and actual future cash flows will be significantly different than the estimates, as actual future quantities of recoverable gold and metal
prices, operating and production costs, and the timing and capital costs of expansion and sustaining projects are each subject to significant
risks and uncertainties.
7
Mineral Properties
Mineral properties are
tangible assets recorded at cost and include royalty interests and land and mineral rights to explore and extract minerals from properties.
Once a property is in the production phase, mineral property costs will be amortized using the units-of-production method based upon the
estimated recoverable gold ounces in proven and probable reserves at such properties. Currently, the Company has no property in production.
Costs to maintain mineral properties will be expensed in the period they are incurred. Gains and losses from the sale or disposal of mineral
properties will be recorded to
Loss (gain) on dispositions or sales of mineral properties
.
Asset Retirement Obligation
The Company's mining
and exploration activities will be subject to various federal and state laws and regulations governing the protection of the environment.
The Company's asset retirement obligation ("ARO"), which will consist of estimated future mine reclamation and closure
costs, may increase, or decrease significantly as a result of changes in regulations, mine plans, estimates, or other factors. Currently,
the Company has no operating property. Therefore, no such property was recognized as a liability at fair value in the period incurred.
Any such ARO, which is initially estimated based on discounted cash flow estimates, will be accreted to full value over time through charges
to
Accretion expense
. Resultant ARO cost assets will be depreciated on a units-of-production method over the related long-lived
asset's useful life. The Company's ARO will be adjusted annually, or more frequently at interim periods, if necessary, to
reflect changes in the estimated present value resulting from revisions to the timing or amount of reclamation and closure costs.
Foreign
Currency Translation
The
Company has no foreign operations.
Use
of Estimates
The
preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires
management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets
and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting periods.
Actual results could differ from those estimates. Some of the Company's more significant estimates include those related to going
concern, collectability of receivables, and the fair value of stock-based compensation and other equity instruments. These estimates are
reviewed periodically, and, as adjustments become necessary, they are reported in earnings in the period in which they become known.
8
Comprehensive
Income
The
Company follows the guidance in ASC 220,
Comprehensive Income
. ASC 220 establishes standards for the reporting and presentation
of comprehensive income and its components in a full set of financial statements. Comprehensive income is presented in the statements
of changes in stockholders' deficit and consists of foreign currency translation adjustments. ASC 220 requires only additional disclosures
in the financial statements and does not affect the Company's financial position or results of operations.
Fair
Value of Financial Instruments
In
accordance with ASC 820,
Fair Value Measurement,
fair value is defined as the price that would be received to sell an
asset or paid to transfer a liability (i.e., the "exit price") in an orderly transaction between market participants at the
measurement date.
In
determining fair value, the Company uses various valuation approaches. A fair value hierarchy for inputs is used in measuring fair value
that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs
be used when available. Observable inputs are those that market participants would use in pricing the asset or liability based on market
data obtained from sources independent of the Fund.
Unobservable
inputs reflect the Company assumptions about the inputs market participants would use in pricing the asset or liability developed based
on the best information available in the circumstances.
The
fair value hierarchy is categorized into three levels based on the inputs as follows:
Level
1 -
Inputs
to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.
Level 2 -
Inputs
to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable
for the assets or liability, either directly or indirectly, for substantially the full term of the financial instruments.
Level 3 -
Inputs to the valuation
methodology are unobservable and significant to the fair value.
Income
Taxes
The
Company accounts for income taxes pursuant to ASC 740,
Income Taxes
. Deferred tax assets and liabilities are recorded for
differences between the financial statements and tax basis of the assets and liabilities that will result in taxable or deductible amounts
in the future based on enacted tax laws and rates. Valuation allowances are established when necessary to reduce deferred tax assets to
the amount expected to be realized. Income tax expense is recorded for the amount of income tax payable or refundable for the period increased
or decreased by the change in deferred tax assets and liabilities during the period.
9
Stock-based
Compensation
The
Company accounts for Stock-Based Compensation in accordance with ASC 718,
Compensation – Stock Compensation
. ASC
718 establishes standards for the accounting for transactions in which an entity exchanges its equity instruments for goods or services.
It also addresses transactions in which an entity incurs liabilities in exchange for goods or services that are based on the fair value
of the entity's equity instruments or that may be settled by the issuance of those equity instruments. ASC 718 focuses primarily
on accounting for transactions in which an entity obtains employee services in share-based payment transactions. ASC 718 requires that
the compensation cost relating to share-based payment transactions be recognized in the financial statements measured based on the fair
value of the equity or liability instruments issued, when granted in exchange for employee services.
Awards
granted to non-employees fall under ASC 505-50 and are recognized based on the fair value of the goods or services received or the equity
instruments, whichever is more reliable.
Net
Earnings (Loss) Per Share
The
Company accounts for earnings (loss) per share pursuant ASC 260,
Earnings Per Share
, which requires disclosure on the financial
statements of "basic" and "diluted" earnings (loss) per share. Basic earnings (loss) per share is computed by
dividing net income (loss) by the weighted average number of common shares outstanding for the year. Diluted earnings (loss) per share
is computed by dividing net income (loss) by the weighted average number of common shares outstanding plus common stock equivalents (if
dilutive) related to stock options and warrants for each year. The weighted average number of shares outstanding has been adjusted for
the effects of stock dividends, stock splits, and reverse stock splits.
There
were no dilutive financial instruments for the period ended March 31, 2022.
Recent
Accounting Pronouncements
The
below recent accounting pronouncements were adopted during the year ended December 31, 2019:
● "Compensation
- Stock Compensation (Topic 718): Scope of Modification Accounting" (ASU 2017-09) was issued in May 2017. This update provides clarity
and reduces both diversity in practice, cost, and complexity when applying the guidance in Topic 718, Compensation - Stock Compensation,
to a change to the terms or conditions of a share-based payment award. This standard was effective for annual periods beginning after
December 15, 2017. The adoption of ASU 2017-09 did not have an impact on the Company's financial statements.
10
● "Statement
of Cash Flows (Topic 230)" ("ASU 2016-15") was issued during August 2016. ASU 2016-15 is intended to reduce the diversity
in practice regarding how certain transactions are classified within the statement of cash flows. ASU 2016-15 is effective for public
business entities for annual periods beginning after December 15, 2017, including interim periods within those fiscal years. In November
2016, the FASB issued ASU 2016-18, "Statement of Cash Flows, Restricted Cash (Topic 230)" ("ASU 2016-18"), which
requires the inclusion of restricted cash with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total
amounts shown on the statement of cash flows. ASU 2016-15 and ASU 2016-18 were both effective for fiscal years beginning after December
15, 2017, including interim periods within those fiscal years, provided that all of the amendments are adopted in the same period. The
amendments were applied using a retrospective transition method to each period presented. The adoption of ASU 2016-15 did not have an
impact on the Company's financial statements.
●
In January 2016, the FASB issued ASU No. 2016-01, Financial Instruments—Overall: Recognition and Measurement of Financial
Assets and Financial Liabilities ("ASU 2016-01"). This standard affects the accounting for equity instruments, financial
liabilities under the fair value option and the presentation and disclosure requirements of financial instruments. In February 2018, the
FASB issued ASU 2018-03, "Technical Corrections and Improvements to Financial Instruments (Subtopic 825-10) – Recognition
and Measurement of Financial Assets and Financial Liabilities". This update was issued to clarify certain narrow aspects of guidance
concerning the recognition of financial assets and liabilities established in ASU No. 2016-01, "Financial Instruments—Overall
(Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities". This includes an amendment to
clarify that an entity measuring an equity security using the measurement alternative may change its measurement approach to a fair valuation
method in accordance with Topic 820, Fair Value Measurement, through an irrevocable election that would apply to that security and all
identical or similar investments of the same issued. The update is effective for fiscal years beginning after December 15, 2017 and interim
periods within those fiscal years beginning after June 15, 2018. The adoption of ASU 2016-01 did not have an impact on the Company's
financial statements.
●
In February 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU")
2018-03, Technical Corrections and Improvements to Financial Instruments – Overall (Subtopic-10): Recognition and Measurement
of Financial Assets and Financial Liabilities to clarify codification and to correct unintended application of the guidance. The Company
adopted this pronouncement concurrently with the adoption of ASU 2016-01. The adoption of this update had no impact on the Company's
financial statements.
The
following are recent accounting pronouncements, which may have an impact on the Company's future financial statements:
●
"Leases" (ASU 2016-02) was issued during February 2016. This update will require organizations that lease assets to recognize
on the balance sheet the assets and liabilities for the rights and obligations created by those leases. The new guidance will also require
additional disclosure about the amount, timing and uncertainty of cash flows arising from leases. This guidance is effective for annual
and interim periods beginning after December 15, 2018. The adoption of ASU 2016-02 will not have an impact on the Company's financial
statements.
●
In June 2016, the FASB issued ASU 2016-13, "Measurement of Credit Losses on Financial Instruments", amended in November by
ASU 2018-19, "Codification Improvements to Topic 326, Financial Instruments – Credit Losses," which introduces
the current expected credit losses model in the estimation of credit losses on financial instruments. This update is effective retrospectively
for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years, with early adoption being permitted
for fiscal years beginning after December 15, 2018. The Company plans to adopt this ASU on January 1, 2023.
11
● "Compensation
- Stock Compensation (Topic 718): Scope of Modification Accounting." ("ASU 2017-09") Issued in May 2017, ASU 2017-09
amends the scope of modification accounting for share-based payment arrangements and provides guidance on the types of changes to the
terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting. The new guidance
will allow companies to make certain changes to awards without accounting for them as modifications. It does not change the accounting
for modifications. ASU 2017-09 is effective for annual reporting periods beginning after December 15, 2017, with early adoption permitted,
including adoption in any interim period for which financial statements have not yet been issued. The Company does not expect that the
adoption of ASU 2017-09 will have a material impact on the Company's financial statement.
● In
August 2018, the FASB issued ASU 2018-13, Fair Value Measurement (Topic: 820): Disclosure Framework – Changes to the Disclosure
Requirements for Fair Value Measurement (ASU 2018-13). FASB issued the update to modify the disclosure requirements in Topic 820. ASU
2018-07 will be effective for public companies for fiscal years beginning after December 15, 2018 including interim periods.
The
Company continues to evaluate the impact of these ASU's on its financial statements.
4.
Mineral Property Interest
Acquisition
Date by
Purchase
Mines
Location
County
the Company
Amount
1
Yellow Aster Flats
Tonopah, Nevada
Esmeralda
9/17/2019
$
1,776.00
2
Fat Mules Flats
Tonopah, Nevada
Esmeralda
9/17/2019
$
770.00
3
Cobin
Tonopah, Nevada
Esmeralda
9/17/2019
$
929.00
4
Jasper
Tonopah, Nevada
Esmeralda
9/17/2019
$
3,316.00
5
Barracks Nine
Tonopah, Nevada
Esmeralda
9/17/2019
$
1,100.00
6
Eclipse
Tonopah, Nevada
Esmeralda
9/17/2019
$
1,501.00
7
Fortuna
Tonopah, Nevada
Esmeralda
9/17/2019
$
1,625.00
8
Purple Heart
Buckhorn, New Mexico
Grant
9/17/2019
$
1,439.00
9
Blackmoor
Buckhorn, New Mexico
Grant
9/17/2019
$
2,025.00
10
New River
La Paz, Arizona
La Paz
9/17/2019
$
3,950.00
Total as of March 31, 2021 and December 31 2020
$
18,430.00
12
Mine
1 – Yellow Aster
Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found the Yellow Aster Mine Property located in Tonopah, Nevada in Esmeralda County.
Mine
2 – Fat Mule Flats
Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Fat Mules Flats Mine Property located in Tonopah, Nevada in Esmeralda County.
Mine
3 – Cobin
Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Cobin Mine Property located in Tonopah, Nevada in Esmeralda County.
Mine
4 – Jasper
Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Jasper Mine Property located in Tonopah, Nevada in Esmeralda County.
Mine
5 – Barracks Nine
Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Barracks Nine Property located in Tonopah, Nevada in Esmeralda County.
Mine
6 – Eclipse
Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Eclipse Mine Property located in Tonopah, Nevada in Esmeralda County.
Mine
7 – Fortuna
Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Fortuna Mine Property located in Tonopah, Nevada in Esmeralda County.
13
Mine
8 – Purple Heart
Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found the Purple Heart Mine Property located in Buckhorn, New Mexico, in Grant County.
Mine
9 – Blackmoor
Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the Blackmoor Mine Property located in Buckhorn, New Mexico, in Grant County.
Mine
10 – New River Mine
Pursuant
to the Purchase and Merger Agreement of September 17, 2019, the Company acquired an undivided one hundred percent (100%) interest and
deed in and to certain mineral interests found in the New River Mine Property located in Laz Paz, Laz Paz County, Arizona.
5.
Advances from Stockholders
Advances
from stockholders was $
67,018
as on March 31, 2022 and $
67,018
as on December 31, 2021.
6.
Due On Mineral Rights Acquisitions
N/A
7.
Income Taxes
Reconciliation
of the income tax expense / (benefit) computed at the U.S. Federal income tax rate to the Company's reported income tax expense
/ (benefit) for the period ended March 31, 2022 and March 31, 2021 is as follows:
For three months ended
March 31, 2021
March 31, 2021
$
$
Profit / (loss) from operations before income tax
(
60,207
)
(
0
)
Income tax rate
21
%
21
%
Income tax expense at the U.S Federal tax
(
12,643
)
(
0
)
Adjustments to derive effective tax rate:
Non-deductible stock bases compensation
—
—
Other non-deductible expenses
—
—
Foreign rate differentials
—
—
State and local net of federal benefit
—
—
Valuation allowance
12,643
0
Income tax (benefit) / expenses
—
—
14
The
ultimate realization of deferred tax assets depends primarily on the Company's ability to generate sufficient timely future income
of the appropriate character in the appropriate taxing jurisdiction.
On
March 31, 2022, Company has
no
unrecognized tax benefits.
The
significant components of deferred tax assets and liabilities are as follows:
For three months ended
March 31, 2021
March 31, 2021
Deferred tax assets
Net income / (loss)
(
60,207
)
(
0
)
Deferred tax liability
—
—
Net deferred tax assets
(
12,643
)
(
0
)
Less: Valuation allowance
12,643
0
Deferred tax asset - net valuation allowance
—
—
As
of March 31, 2022 the Company has an accumulated deficit or net operating loss carryover of approximately $
293,822
available to offset
future income for income tax reporting purposes, out of which $
293,822
will expire in various years through 2037, if not previously utilized.
However, the Company's ability to use the carryover net operating loss may be substantially limited or eliminated pursuant to Internal
Revenue Code Section 382.
The
Company's policy regarding income tax interest and penalties is to expense those items as general and administrative expense but
to identify them for tax purposes. During the period January 1, 2022 to March 31, 2022, there was no income tax, or related interest and
penalty items in the income statement, or liabilities on the balance sheet. The Company files income tax returns in the U.S. federal jurisdiction
and Delaware state jurisdiction. We are not currently involved in any income tax examinations.
PROMISSORY
NOTES
As
of March 31, 2022 and December 31, 2021 the Company has two promissory notes with a total balance of $
150,052
. The material terms of the
promissory notes are as follows: 1) the Creditor is CJHx4 Consulting which provided theNational Reserve Estimate N. 1 43-101 Technical
Report; 2) the loan is payable when the Company raises the funds as provided in the "Use of Proceeds" herein; and at zero
interest.
15
8.
Capital Stock
a)
Common Stock
On
September
30, 2019
, the Company issued
113,333,333
common stock to Jimmy Ramirez and
20,000,000
shares of common stock
to Franklin Ogele to reflect the terms and ratio of ownership of the Company per the
September 17, 2019
Share Purchase and Merger Agreement.
b)
Stock To Be Issued
NONE
c)
Preferred Stock
NONE
d)
Stock-Based Compensation
NONE
9.
Related Party Transactions and Balances
The stockholders of the
Company advanced $
67,018
and $
67,018
towards operating expenses on behalf of the Company for the period ended March 31, 12022 and December
31, 2021 respectively; the stockholders will be reimbursed the amount in due course.
10.
Financial Instruments
Fair
Values
The
Company's financial instruments consist of cash, accounts receivable, notes receivable, accounts payable and accrued liabilities,
dividends payable, and amounts due on mineral rights acquisition. The fair values of these financial instruments approximate their carrying
values due to the short-term maturity of these instruments. There were no transfers of financial instruments between Levels 1, 2, and
3 during the period ended March 31, 2022 and December 31, 2021.
Foreign
Currency Risk
NONE.
The Company has no foreign operations.
Concentration
of Credit Risk
Concentration
of credit risk is the risk of loss in the event that certain counterparties are unable to fulfill its obligations to the Company. The
Company limits its exposure to credit loss on its cash by placing its cash with high credit quality financial institutions. The Company
does not have any cash in excess of federally insured limits.
16
Liquidity
Risk
Liquidity
risk is the risk that the Company's cash flows from operations will not be sufficient for the Company to continue operating and
discharge is liabilities. The Company is exposed to liquidity risk as its continued operation is dependent upon its ability to obtain
financing, either in the form of debt or equity, or achieving profitable operations in order to satisfy its liabilities as they come due.
Market
Risk
Market
risk is the risk that fluctuations in the market prices of minerals will impact the Company's future cash flows. The Company is
exposed to market risk on the price of gold, which will determine its ability to build and achieve profitable operations, the amount of
exploration and development work that the Company will be able to perform, and the number of financing opportunities that will be available.
Management believes that it would be premature at this point to enter into any hedging or forward contracts to mitigate its exposure to
specific market price risks.
11.
Segmented reporting
The
Company only has one
reportable segment, its acquisition, exploration, and development of mineral property interests in United
States. All of the mineral properties are located in United States.
12.
Subsequent events
In
accordance with FASB ASC 855-10, Subsequent Events, the Company has analyzed its operations subsequent to March 31, 2022 to the date these
financial statements were issued and has determined that it does not have any material subsequent events to disclose in these financial
statements.
17
ITEM 5. OTHER INFORMATION
(a) Not applicable.
(b) Item 407(c)(3) of Regulation
S-K:
During the quarter covered by this
Report, there have not been any material changes to the procedures by which security holders may recommend nominees to the Board of Directors.
ITEM 6. EXHIBITS
(a) Exhibits
31.
Certification of the President and Director pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.
Certification of the Vice President and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
18
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.
WALL STREET ACQUISITIONS CORP
By: /s/ Jimmy Ramirez
President and Director
Dated: July 5, 2022
By: /s/ Franklin Ogele, Esq.
Vice President, Chief Financial Officer
Dated: July 5, 2022
19