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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 14pt"><b>SECURITIES
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><b>Washington,
DC 20549</b></span></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 18pt"><b>FORM
<span id="xdx_90F_edei--DocumentType_c20211001__20211231_z7s3r9lCiGxa"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" name="dei:DocumentType">10-Q</ix:nonNumeric></span></b></span></p>

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

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

<hr style="border-width: 0; color: Gray; background-color: Gray; height: 1px; width: 25%; margin-top: 3pt; margin-bottom: 3pt" />
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
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    <td style="border: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 7%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><span id="xdx_90F_edei--DocumentQuarterlyReport_c20211001__20211231_zyYJF6JdeEQc"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" format="ixt:booleantrue" name="dei:DocumentQuarterlyReport">&#9746;</ix:nonNumeric></span></span></td>
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  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

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

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="border: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 7%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><span id="xdx_907_edei--DocumentTransitionReport_c20211001__20211231" title="Document Transition Report"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" format="ixt:booleanfalse" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span></span></td>
<td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 93%; padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 12pt">TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 12pt">&#160;</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 12pt">&#160;</span></td></tr>
</table>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif">Commission
file number: <b><span id="xdx_900_edei--EntityFileNumber_c20211001__20211231_zWjY4EICsntl"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" name="dei:EntityFileNumber">000-56235</ix:nonNumeric></span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 22pt"><b><span style="text-decoration: underline"><span id="xdx_90E_edei--EntityRegistrantName_c20211001__20211231_zxql8mI2co2l"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" name="dei:EntityRegistrantName">GLOBAL INNOVATIVE PLATFORMS INC.</ix:nonNumeric></span></span></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(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"><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%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 53%; padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_903_edei--EntityIncorporationStateCountryCode_c20211001__20211231_zQAVdCnwt32d" style="text-transform: uppercase"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode">delaware</ix:nonNumeric></span></span></b></span></td>
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  <tr style="vertical-align: top">
    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(STATE
    OR OTHER JURISDICTION</span></td>
    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S.
    EMPLOYER</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">OF
    INCORPORATION OR ORGANIZATION)</span></td>
    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IDENTIFICATION
    NUMBER)</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span id="xdx_90A_edei--EntityAddressAddressLine1_c20211001__20211231_zuf7VmyYggo4"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" name="dei:EntityAddressAddressLine1">629 GUILD DR</ix:nonNumeric></span></b></span></td>
    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_90E_edei--EntityAddressCityOrTown_c20211001__20211231_zgQesK3AmqLl"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" name="dei:EntityAddressCityOrTown">VENICE</ix:nonNumeric></span>,
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    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_90A_edei--EntityAddressPostalZipCode_c20211001__20211231_zs4pdF92ocLa"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" name="dei:EntityAddressPostalZipCode">34285</ix:nonNumeric></span></span></b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ADDRESS
    OF PRINCIPAL EXECUTIVE OFFICES)</span></td>
    <td style="padding-right: 4.5pt; padding-left: 4.5pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ZIP
    CODE)</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b><span id="xdx_904_edei--CityAreaCode_c20211001__20211231" title="City Area Code"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" name="dei:CityAreaCode">941</ix:nonNumeric></span>.<span id="xdx_908_edei--LocalPhoneNumber_c20211001__20211231" title="Local Phone Number"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" name="dei:LocalPhoneNumber">320.0789</ix:nonNumeric></span></b></span></p>

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>8374 Market Street #284,
    Lakewood Ranch, Florida 34202</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>941.270.8885</b></span></p>

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

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

<hr style="border-width: 0; color: Gray; background-color: Gray; height: 1px; width: 50%; margin-top: 3pt; margin-bottom: 3pt" />
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">(Former
Address and phone of principal executive offices)</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif">Securities registered
pursuant to Section 12(b) of the Act: None&#160;</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border: black 1pt solid; width: 30%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title
    of each Class</span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 30%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trading
    Symbol</span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 40%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name
    of each exchange on which registered</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has
been subject to the filing requirements for the past 90 days.</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border: black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yes</span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_905_edei--EntityCurrentReportingStatus_c20211001__20211231_z80BcRYo0x4a"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" name="dei:EntityCurrentReportingStatus">No</ix:nonNumeric></span></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif">Indicate by check
mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 for
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).</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border: black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_edei--EntityInteractiveDataCurrent_c20211001__20211231_z8ZleCAxfHci"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No</span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 20%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

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

<!-- Field: Page; Sequence: 1 -->
    <div style="border-bottom: Black 2pt solid; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company or an emerging growth company. See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221;
&#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border: black 1pt solid; width: 32%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large
    accelerated filer</span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 19%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744; </span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 30%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer</span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 19%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</span></td></tr>
  <tr>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_edei--EntityFilerCategory_c20211001__20211231_zQaUUCup4aRc"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated filer</ix:nonNumeric></span></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

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

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

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

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

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

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

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

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="padding: 0pt; width: 14%; text-indent: 0pt">&#160;</td>
    <td style="padding-top: 0pt; padding-right: 0pt; padding-bottom: 0pt; width: 81%; font-weight: bold; text-align: left"><span style="font-size: 10pt">PART I - FINANCIAL INFORMATION</span></td>
    <td style="padding: 0pt; width: 5%; text-align: center"><span style="font-size: 10pt"><b>Page</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt"><span style="font-size: 10pt">Item 1.</span></td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_001"><span style="font-size: 10pt">Financial Statements</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">2</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_002"><span style="font-size: 10pt">Condensed Balance Sheets (Unaudited) as of December 31, 2021 and September 30, 2021 (Audited)</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">2</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; text-align: justify; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_003"><span style="font-size: 10pt">Condensed Statements of Operations (Unaudited) for the Three Months Ended December 31, 2021 and 2020</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">3</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; text-align: justify; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; text-align: justify; text-indent: 0pt"><a href="#a_004"><span style="font-family: Times New Roman, Times, Serif">Condensed Statements of Stockholders&#8217; Deficit (Unaudited) for the Three Months Ended December 31, 2021 and 2020</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">4</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; text-align: justify; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_005"><span style="font-size: 10pt">Condensed Statements of Cash Flows (Unaudited) for the Three Months Ended December 31, 2021 and 2020</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">5</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_006"><span style="font-size: 10pt">Notes to Condensed Financial Statements (Unaudited)</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">6</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt"><span style="font-size: 10pt">Item 2.</span></td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_007"><span style="font-size: 10pt">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">13</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt"><span style="font-size: 10pt">Item 3.</span></td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_008"><span style="font-size: 10pt">Quantitative and Qualitative Disclosures About Market Risk</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">16</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt"><span style="font-size: 10pt">Item 4.</span></td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_009"><span style="font-size: 10pt">Controls and Procedures</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">16</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-align: center; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: left; text-indent: 0pt"><span style="font-size: 10pt"><b>PART II - OTHER INFORMATION</b></span></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt"><span style="font-size: 10pt">Item 1.</span></td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_010"><span style="font-size: 10pt">Legal Proceedings</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">16</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt"><span style="font-size: 10pt">Item 1A.</span></td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_011"><span style="font-size: 10pt">Risk Factors</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">16</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt"><span style="font-size: 10pt">Item 2.</span></td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_012"><span style="font-size: 10pt">Unregistered Sales of Equity Securities and Use of Proceeds</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">17</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt"><span style="font-size: 10pt">Item 3.</span></td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_013"><span style="font-size: 10pt">Defaults Upon Senior Securities</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">17</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt"><span style="font-size: 10pt">Item 4.</span></td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_014"><span style="font-size: 10pt">Mine Safety Disclosures</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">17</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt"><span style="font-size: 10pt">Item 5.</span></td>
    <td style="padding: 0pt; text-indent: 0pt"><a href="#a_015"><span style="font-size: 10pt">Other Information</span></a></td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">17</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt"><span style="font-size: 10pt">Item 6.</span></td>
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    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">18</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt">&#160;</td></tr>
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    <td style="padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="padding: 0pt; text-align: right; text-indent: 0pt"><span style="font-size: 10pt">19</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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

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




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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_001"></span>ITEM 1. FINANCIAL STATEMENTS</b></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><b>GLOBAL INNOVATIVE PLATFORMS, INC.</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><b><span id="a_002"></span>CONDENSED BALANCE SHEETS</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_301_111_zTBBi93YcW96" summary="xdx: Statement - CONDENSED BALANCE SHEETS (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_495_20211231" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_494_20210930_zUNvW90QpfPe" style="text-align: center">&#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="3" style="font-weight: bold; text-align: center">DECEMBER 31,</td><td style="font-weight: bold">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: center">SEPTEMBER 30,</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; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2021</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>
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    <td colspan="3" style="font-weight: bold; text-align: center">(Audited)</td></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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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>
  <tr id="xdx_403_eus-gaap--LiabilitiesCurrentAbstract_iB_z9hQXJYq4qt6" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_40B_eus-gaap--AccountsPayableCurrent_i01I_maCzMZO_zdJJGXE16AC7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td 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><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>
  <tr id="xdx_40C_eus-gaap--LiabilitiesCurrent_iTI_mtCzMZO_maCzHZ0_z04QVJOvOyD8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td 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><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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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--CommitmentsAndContingencies_iI_d0_zNazqJfmSaI9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Commitments and Contingencies (Note 8)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--StockholdersEquityAbstract_iB" 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">Shareholders&#8217; Deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--PreferredStockValue_i01I_d0_maCzKDb_zwo0cowvxgBi" style="vertical-align: bottom; background-color: White">
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  <td>&#160; &#160;</td>
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  <td style="text-align: left">&#160; &#160;</td>
  <td>&#160; &#160;</td>
  <td style="text-align: left">&#160; &#160;</td>
  <td style="text-align: right">&#160; <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2021-09-30" format="ixt:zerodash" decimals="0" unitRef="USD">&#8212;</ix:nonFraction></td>
  <td style="text-align: left">&#160; &#160;</td>
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<tr id="xdx_40B_eus-gaap--CommonStockValue_i01I_maCzKDb_zwss9Z3DSGwi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <td>&#160; &#160;</td>
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  <td style="text-align: left">&#160; &#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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    <td style="padding-left: 10pt; text-align: center"><span style="font-size: 10pt"><i>The accompanying notes are an integral part of these condensed&#160;financial statements</i></span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

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

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  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><br />
</b></span><b><span style="font-size: 10pt">GLOBAL INNOVATIVE PLATFORMS, INC.</span></b></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 10pt"><i>* As retrospectively restated for a 2,000 for 1 reverse stock split effective December 29, 2020</i></span></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><i>The accompanying notes are an integral part of these condensed financial statements</i>&#160;</span></td></tr>
  </table>

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

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><b>GLOBAL INNOVATIVE PLATFORMS INC.</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><b><span id="a_004"></span>CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS&#8217; DEFICIT</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><b>(UNAUDITED)</b></span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
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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><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="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Net profit (loss) for the period</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td 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><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-size: 10pt"><b>GLOBAL INNOVATIVE PLATFORMS INC.</b></span></td></tr>
  <tr style="vertical-align: bottom">
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  <tr>
    <td style="text-align: center"><span style="font-size: 10pt"><b>(UNAUDITED)</b></span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: white">
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    <td>&#160;</td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>GLOBAL INNOVATIVE PLATFORMS
INC.</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span id="a_006"></span>Notes to the Condensed Financial Statements</p>

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

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

<ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:NatureOfOperations"><p id="xdx_803_eus-gaap--NatureOfOperations_zbLHvqbUOPS8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 1. <span id="xdx_82C_zKCUrYN9plk9">NATURE OF OPERATIONS</span></b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Global Innovative Platforms Inc<span style="background-color: white">.,
a Delaware corporation, (&#8220;Global Innovative Platforms,&#8221; &#8220;Canning Street,&#8221; &#8220;the Company,&#8221; &#8220;We&#8221;,
&#8220;Us&#8221; or &#8220;Our&#8217;) is a publicly quoted shell company seeking to merge with an entity with experienced management
and opportunities for growth in return for shares of our common stock to create value for our shareholders. The Company is presently evaluating
various opportunities in the biotech industry. Although the Company has not entered into any agreements with potential merger candidates
it is evaluating several opportunities for acquisition although there is no guarantee that the Company will be able to successfully close
such transactions.</span></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Global Innovative Platforms Inc. f/k/a Canning Street
Corporation or Canning Street was incorporated in Delaware on September 15, 2020.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Effective September 30, 2020,
following a corporate reorganization as described below (the &#8220;Holding Company Reorganization&#8221; or &#8220;the reverse recapitalization&#8221;),
Canning Street became the reorganized successor to Alexandria Advantage Warranty Company, a publicly quoted holding company that ceased
trading in 2016.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Reorganization into a Holding Company Structure
for Canning Street Corporation, reorganization successor to Alexandria Advantage Warranty Company.</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Effective September 29, 2020, Alexandria Advantage
Warranty Company (&#8220;Alexandria Advantage Colorado&#8217;), a Colorado corporation, redomiciled to Delaware by merging with its wholly
owned subsidiary, Alexandria Advantage Warranty Company (&#8220;Alexandria Advantage Delaware&#8221;), a Delaware corporation.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Alexandria Advantage Colorado ceased to exist as an
independent legal entity following its merger with Alexandria Advantage Delaware.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the Delaware Holding Company formation
statute, DGCL Section 251(g), Alexandria Advantage Delaware entered into an Agreement and Plan of Merger and Reorganization into a Holding
Company with Canning Street Corporation (&#8220;Canning Street&#8221;) and AAWC Corporation (&#8220;AAWC&#8221;), both wholly-owned subsidiaries
of Alexandria Advantage Delaware, effective September 30, 2020.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Agreement and Plan of Merger and Reorganization
into a Holding Company provided for the merger of Alexandria Advantage Delaware with, and into AAWC, with AAWC being the surviving corporation
in the merger, as a subsidiary to Canning Street.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Alexandria Advantage Delaware ceased to exist as an
independent legal entity following its merger with AAWC.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The shareholders of Alexandria Advantage Delaware
were converted, by the holding company reorganization, under the Agreement, to shareholders of Canning Street on a one for one basis pursuant
to the Agreement and the Delaware Statute Sec. 251(g).</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">AAWC, the surviving company of the merger with Alexandria
Advantage Delaware, became a wholly owned subsidiary of Canning Street, the holding company.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Canning Street became the parent holding company resulting
under the Agreement, pursuant to Delaware General Corporation Law section 251(g), with its wholly owned subsidiary company, AAWC, the
surviving company of the merger with Alexandria Advantage Delaware.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a result of the Holding Company Reorganization,
shareholders in publicly quoted Alexandria Advantage Delaware, formerly the shareholders of Alexandria Advantage Colorado as of the date
of the reorganization, became shareholders in the publicly quoted Canning Street.</p>

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

<ix:exclude><p id="xdx_233_z2g9G9I1UvZi" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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<ix:exclude><p id="xdx_232_zQIukg3M1enb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23C_zAOXe41rKNNj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>GLOBAL INNOVATIVE PLATFORMS
INC.</b></p></ix:exclude>

<ix:exclude><p id="xdx_236_z9DR15AFc2p6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Notes to the Condensed Financial Statements</p></ix:exclude>

<ix:exclude><p id="xdx_23C_zU1OmlV3Hlsk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Unaudited)</p></ix:exclude>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">AAWC, being the direct successor by the merger with
Alexandria Advantage Delaware, became a subsidiary company of Canning Street.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Holding Company Reorganization has been accounted
for so as to reflect the fact that both AAWC and Canning Street were under common control at the date of the Holding Company Reorganization,
similar to a reverse acquisition of AAWC by Canning Street</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Effective September 30, 2020, Canning Street disposed
of <span id="xdx_901_eus-gaap--DiscontinuedOperationEquityMethodInvestmentRetainedAfterDisposalOwnershipInterestPriorToDisposal_dp_c20191001__20200930__dei--LegalEntityAxis__custom--AAWCCorporationMember_zrPjR3Vsg2n6" title="Ownership interest prior to disposal"><ix:nonFraction name="us-gaap:DiscontinuedOperationEquityMethodInvestmentRetainedAfterDisposalOwnershipInterestPriorToDisposal" contextRef="From2019-10-012020-09-30_custom_AAWCCorporationMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">100</ix:nonFraction></span>% of the issued share capital of its sole subsidiary company, AAWC Corporation., to an unrelated third party for a $<span id="xdx_905_eus-gaap--RepaymentsOfRelatedPartyDebt_c20191001__20200930__dei--LegalEntityAxis__custom--AAWCCorporationMember_pp0p0" title="Payment to related party"><ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2019-10-012020-09-30_custom_AAWCCorporationMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,000</ix:nonFraction></span> payment
made to the purchaser to assume ownership of the subsidiary company with outstanding liabilities.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Effective December 29, 2020, we completed a <span id="xdx_900_eus-gaap--StockholdersEquityReverseStockSplit_c20201201__20201229_zTrPL4BcfBF1" title="Reverse stock split"><ix:nonNumeric contextRef="From2020-12-012020-12-29" name="us-gaap:StockholdersEquityReverseStockSplit">2,000:1
reverse stock split</ix:nonNumeric></span>. All numbers of our common shares disclosed as issued and outstanding in this Form 10-Q have been retrospectively
restated to reflect the impact of the reverse split. Effective December 29, 2020, our trading symbol changed from AAWC to CSTC.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>Name Change and Subsequent Change in Trading Symbol</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On May 10, 2021, the Company,
filed a Certificate of Amendment to its Certificate of Incorporation (the &#8220;Amendment&#8221;), which was corrected on May 11, 2021,
with the Secretary of State of the State of Delaware to change the Company&#8217;s name to &#8220;Global Innovative Platforms Inc.&#8221;
(the &#8220;Name Change&#8221;). The Amendment became effective on May 20, 2021. On May 10, 2021, the Company filed notification of the
Name Change (the &#8220;Notification&#8221;) with the Financial Industry Regulatory Authority (&#8220;FINRA&#8221;). In the Notification,
the Company requested FINRA to authorize a new trading symbol for the Common Stock. On September 9, 2021, FINRA processed the Name Change
and provided a new trading symbol, &#8220;GIPL&#8221;, with a market effective date of September 13, 2021. The new CUSIP is 37960M101.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;<br />
<b>Impact of the COVID-19 Pandemic </b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">We have not commenced operations
as yet and consequently have not been directly impacted by the COVID-19 outbreak at this time. However, the detrimental effect of the
COVID-19 outbreak on the economy as a whole may have a detrimental impact on our ability to raise funding and identify an entity to merge
with for the foreseeable future. We are unable to predict with any certainty the ultimate impact COVID-19 outbreak on our plans at this
time.</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our financial statements are prepared using accounting
principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets
and the liquidation of liabilities in the normal course of business. We have no ongoing business or income, incurred a loss of $<span id="xdx_909_eus-gaap--NetIncomeLoss_iN_di_c20211001__20211231_z5K4tr935cZ9" title="Net income loss"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2021-10-01to2021-12-31" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,520</ix:nonFraction></span>
in the three months ended December 31, 2021, and had a shareholders&#8217; deficit of $<span id="xdx_90D_eus-gaap--StockholdersEquity_iNI_pp0p0_di_c20211231_zKh84AVFZYU8" title="Shareholders defecit"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">35,418</ix:nonFraction></span> as of December 31, 2021. These conditions
raise substantial doubt about our ability to continue as a going concern. The financial statements do not include any adjustments to reflect
the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may
result from the outcome of these uncertainties. Our ability to continue as a going concern is dependent upon our ability to raise additional
debt or equity funding to meet our ongoing operating expenses and ultimately in merging with another entity with experienced management
and profitable operations. No assurances can be given that we will be successful in achieving these objectives.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_803_eus-gaap--SignificantAccountingPoliciesTextBlock_zp49TMTHDy6g" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 3. <span id="xdx_821_zUFDn27z4ZMj">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></p>

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

<ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_84F_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zoMmi20784Ul" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_868_zmpFRv3pz7Lf">Basis of Presentation</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">The summary of significant accounting policies
is presented to assist in the understanding of the financial statements. These policies conform to accounting principles generally accepted
in the United States of America and have been consistently applied. We have selected September 30 as our fiscal year end. We have not
earned any revenue to date.</p>

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

<ix:exclude><p id="xdx_23A_zV6adHhJhqV3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 9; Value: 1 -->
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    <div id="xdx_237_zL8NEaZS6mK8" style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt">&#160;</p></div>
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<ix:exclude><p id="xdx_234_zkjUgWKgprB8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_230_zbNPN2Q4oVJe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>GLOBAL INNOVATIVE PLATFORMS
INC.</b></p></ix:exclude>

<ix:exclude><p id="xdx_231_zCZtUUxKE2ye" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Notes to the Condensed Financial Statements</p></ix:exclude>

<ix:exclude><p id="xdx_23C_zklQNIV1JFNb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Unaudited)</p></ix:exclude>


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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_840_eus-gaap--UseOfEstimates_z7TOtXa19sh5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_86C_zdzIAWHEmS98">Use of Estimates</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The preparation
of financial statements in conformity with generally accepted accounting principles (&#8220;GAAP&#8221;) requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from those estimates.</span></p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_844_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zmMCrJpSjqF6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_863_zNy78OM9bBwf">Cash and Cash Equivalents</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">We maintain
cash balances in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements
of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. As of December
31, 2021, and September 30, 2021, our cash balance was $<span id="xdx_90A_eus-gaap--Cash_c20211231_pp0p0" title="Cash equivalents"><span id="xdx_90F_eus-gaap--Cash_c20210930_pp0p0" title="Cash equivalents"><ix:nonFraction name="us-gaap:Cash" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:Cash" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">262</ix:nonFraction></ix:nonFraction></span></span>.</span></p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock"><p id="xdx_84D_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zl6Y6uXVMVF1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_869_zKXNe2zxX1m7">Fair Value Measurements</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ASC Topic 820, Fair Value Measurements and Disclosures
(&#8220;ASC 820&#8221;), provides a comprehensive framework for measuring fair value and expands disclosures which are required about
fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs
to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest
priority to unobservable value inputs. ASC 820 defines the hierarchy as follows:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 1 &#8211; Quoted prices are available in active
markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly
liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 2 &#8211; Pricing inputs are other than quoted
prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities
in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Level 3 &#8211; Significant inputs to pricing that
are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant
management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission
rights.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our financial instruments consist of our accounts
payable, accrued expenses - related party and loan payable &#8211; related party. The carrying amount of our prepaid accounts payable,
accrued expenses- related parties and loan payable &#8211; related party approximates their fair values because of the short-term maturities
of these instruments.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="cstc:RelatedPartyTransactionsPolicyTextBlock"><p id="xdx_844_ecustom--RelatedPartyTransactionsPolicyTextBlock_zadNMeNddwo6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_864_zFNO8M9eUdb5">Related Party Transactions</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A related party is generally defined as (i) any person
that holds 10% or more of our membership interests including such person&#8217;s immediate families, (ii) our management, (iii) someone
that directly or indirectly controls, is controlled by or is under common control with us, or (iv) anyone who can significantly influence
our financial and operating decisions. A transaction is considered to be a related party transaction when there is a transfer of resources
or obligations between related parties. See Notes 4 and 5 below for details of related party transactions in the period presented.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock"><p id="xdx_84F_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_ziJnekRPYitb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_867_z9tACp8Nqte9">Fixed Assets</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">We owned <span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_do_c20211231_zF4lGj2b5dG8" title="Fixed assets"><span id="xdx_901_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_do_c20210930_zJSZPJ3EFMLb" title="Fixed assets"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-12-31" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2021-09-30" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD">no</ix:nonFraction></ix:nonFraction></span></span>
fixed assets as of December 31, 2021, or September 30, 2021.</span></p>

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

<ix:exclude><p id="xdx_23A_zDvJdv2zyOV2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 10; Value: 1 -->
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<ix:exclude><p id="xdx_232_zlnxU7GWakZa" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_235_zoHKO3ZSHHv8" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>GLOBAL INNOVATIVE PLATFORMS
INC.</b></p></ix:exclude>

<ix:exclude><p id="xdx_238_zTVqsYrJKbq9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Notes to the Condensed Financial Statements</p></ix:exclude>

<ix:exclude><p id="xdx_23B_zIHmRogPzTle" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Unaudited)</p></ix:exclude>


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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:LesseeLeasesPolicyTextBlock"><p id="xdx_84F_eus-gaap--LesseeLeasesPolicyTextBlock_zJNqx9VdE90a" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_864_zzkafqGxpgLg">Leases</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We determine if an arrangement is a lease at inception.
Operating leases are included in operating lease right-of-use (&#8220;ROU&#8221;) as assets, operating lease non-current liabilities,
and operating lease current liabilities in our balance sheet. Finance leases are property and equipment, other current liabilities, and
other non-current liabilities in the balance sheet.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ROU assets represent the right to use an asset for
the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets
and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As most of the leases
do not provide an implicit rate, we generally use the incremental borrowing rate on the estimated rate of interest for collateralized
borrowing over a similar term of the lease payments at the commencement date. The operating ROU asset also includes any lease payments
made and exclude lease incentives. Lease expense for lease payment is recognized on a straight-line basis over the lease term.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We were not party to any lease transactions during
the three months ended December 31, 2021 or December 31, 2020.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_847_eus-gaap--IncomeTaxPolicyTextBlock_zt8zpOSRZrsj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_86A_zdTfL776QZ8h">Income Taxes</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The provision for income taxes is computed using the
asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of
temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit
carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in
effect for the years in which those tax assets are expected to be realized or settled. We record a valuation allowance to reduce deferred
tax assets to the amount that is believed more likely than not to be realized.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:IncomeTaxUncertaintiesPolicy"><p id="xdx_842_eus-gaap--IncomeTaxUncertaintiesPolicy_zfrD3MsJL0Eb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_869_zNh2UGnTi70b">Uncertain Tax Positions</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We evaluate tax positions in a two-step process. We
first determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits
of the position. If a tax position meets the more-likely-than-not recognition threshold it is then measured to determine the amount of
benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that has a greater than
50% likelihood of being realized upon ultimate settlement. We classify gross interest and penalties and unrecognized tax benefits that
are not expected to result in payment or receipt of cash within one year as long-term liabilities in the financial statements.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p id="xdx_846_eus-gaap--RevenueRecognitionPolicyTextBlock_zJx1OeZD1p38" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_867_zs1DjUPDgBn4">Revenue Recognition</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Revenues are recognized when control of the promised
goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange
for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be
recognized as it fulfills its obligations under each of its agreements:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Step 1: Identify the contract(s) with customers</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Step 2: Identify the performance obligations in the
contract</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Step 3: Determine the transaction price</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Step 4: Allocate the transaction price to performance
obligations</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Step 5: Recognize revenue when the entity satisfies
a performance obligation</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Service revenues are recognized as the services are
performed in proportion to the transfer of control to the customer and real estate revenues are recognized at the time of sale when consideration
has been exchanged and title has been conveyed to the buyer. At this time, we have not identified specific planned revenue streams.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the three months ended December 31, 2021, or
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><p id="xdx_23A_zNmpsOJZF6id" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 11; Value: 1 -->
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    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_231_zU70wALWJet1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_233_zPn9wn14F2Yj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>GLOBAL INNOVATIVE PLATFORMS
INC.</b></p></ix:exclude>

<ix:exclude><p id="xdx_237_zOWswjc1Y7Lk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Notes to the Condensed Financial Statements</p></ix:exclude>

<ix:exclude><p id="xdx_23C_zWt79NBjVPhh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Unaudited)</p></ix:exclude>


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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:AdvertisingCostsPolicyTextBlock"><p id="xdx_84C_eus-gaap--AdvertisingCostsPolicyTextBlock_z8fkLJXOs7li" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_863_zxE3PsuRNMf3">Advertising Costs</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">We expense advertising
costs when advertisements occur. <span id="xdx_90D_eus-gaap--AdvertisingExpense_pp0p0_do_c20211001__20211231_zY69Pgiiidlk" title="Advertising costs"><span id="xdx_90F_eus-gaap--AdvertisingExpense_pp0p0_do_c20201001__20201231_z6eFCl5dNiHg" title="Advertising costs"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2021-10-01to2021-12-31" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD"><ix:nonFraction name="us-gaap:AdvertisingExpense" contextRef="From2020-10-012020-12-31" format="ixt-sec:numwordsen" decimals="0" scale="0" unitRef="USD">No</ix:nonFraction></ix:nonFraction></span></span> advertising costs were incurred </span>during the three months ended December 31, 2021, or December
31, 2020.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:CompensationRelatedCostsPolicyTextBlock"><p id="xdx_844_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zm7OgyrDAWld" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_868_zzatJlTQ4lQ8">Stock Based Compensation</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The cost of
equity instruments issued to non-employees in return for goods and services is measured by the grant date fair value of the equity instruments
issued. The cost of employee services received in exchange for equity instruments is based on the grant date fair value of the equity
instruments issued.</span></p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_849_eus-gaap--EarningsPerSharePolicyTextBlock_zpsRcxRD8p46" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_863_zmUNUjWUtQ1h">Net Loss per Share Calculation</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">Basic net loss
per common share (&#8220;EPS&#8221;) is computed by dividing loss available to common stockholders by the weighted-average number of common
shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding,
assuming all dilutive potential common shares were issued. Dilutive loss per share excludes all potential common shares if their effect
is anti-dilutive.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><span id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20211001__20211231_zLcQMutlJNhd" title="Antidilutive securities"><span id="xdx_901_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20201001__20201231_zSvJQQkoUhBa" title="Antidilutive securities"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-10-01to2021-12-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-10-012020-12-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">No</ix:nonFraction></ix:nonFraction></span></span> potentially
dilutive debt or equity instruments were issued or outstanding during </span>the three months ended December 31, 2021, or December 31,
2020.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_845_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zLswyD9UPCL8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="xdx_868_zH2u5oNOtnnb">Recently Accounting Pronouncements</span> </b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">We have reviewed
all the recently issued, but not yet effective, accounting pronouncements and do not believe any of these pronouncements will have a material
impact on our financial statements</span>.</p>

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

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_80C_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zbodo13AIMH4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 4. <span id="xdx_829_zvHLO44Ekjfj">ACCRUALS - RELATED PARTIES</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the year ended September 30, 2021, we settled
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:MortgageNotesPayableDisclosureTextBlock"><p id="xdx_807_eus-gaap--MortgageNotesPayableDisclosureTextBlock_zwiBhcf7Jqcc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 5.&#160;<span id="xdx_82F_zhssl3JoEBx">LOAN PAYABLE &#8211; RELATED PARTY</span></b></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The loan is unsecured, interest free and due on demand.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_80A_eus-gaap--IncomeTaxDisclosureTextBlock_zikKQyzF0yo7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 7.&#160;<span id="xdx_827_zFycihfhRXfe">INCOME TAXES</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On December 22, 2017, the U.S. government enacted
comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the &#8220;Tax Act&#8221;). The Tax Act makes broad and
complex changes to the U.S. tax code that affect fiscal 2018, including, but not limited to requiring a one-time transition tax on certain
unrepatriated earnings of foreign subsidiaries that is payable over eight years. The Tax Act also establishes new tax laws that will affect
2018 and later years, including, but not limited to, a reduction of the U.S. federal corporate tax rate from <span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20211001__20211231__srt--RangeAxis__srt--MinimumMember_z4nUhLTDq2ah" title="Federal corporate tax rate"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" contextRef="From2021-10-012021-12-31_srt_MinimumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">34</ix:nonFraction></span>% to <span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20211001__20211231__srt--RangeAxis__srt--MaximumMember_zQuTC5ZqqmKk" title="Federal corporate tax rate"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" contextRef="From2021-10-012021-12-31_srt_MaximumMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">21</ix:nonFraction></span>%, a general elimination
of U.S. federal income taxes on dividends from foreign subsidiaries, net operating loss deduction limitations, a base erosion, anti-tax
abuse tax and a deduction for foreign-derived intangible income and a new provision designed to tax global intangible low-taxed income.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We did not provide any current or deferred US federal
income tax provision or benefit during the three months ended December 31, 2021, or December 31, 2020 as we incurred tax losses during
the period. When it is more likely than not, that a tax asset cannot be realized through future income, we must record an allowance against
any future potential future tax benefit. We have provided a full valuation allowance against the net deferred tax asset, consisting of
net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient
to realize the deferred tax assets during the carry forward periods.</p>

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

<ix:exclude><p id="xdx_233_zHK4MGbHxII1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 12; Value: 1 -->
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<ix:exclude><p id="xdx_233_zqw2o05lA6s8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_238_zrBGDMgZNiFe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>GLOBAL INNOVATIVE PLATFORMS
INC.</b></p></ix:exclude>

<ix:exclude><p id="xdx_23C_zQ3IRv4EEi7d" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Notes to the Condensed Financial Statements</p></ix:exclude>

<ix:exclude><p id="xdx_237_zMupgXFl71Sf" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Unaudited)</p></ix:exclude>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has not taken a tax position that, if
challenged, would have a material effect on the financial statements for the three months ended December 31, 2021, or December 31, 2020
as defined under ASC 740, &#8220;Accounting for Income Taxes.&#8221;&#160;We did not recognize any adjustment to the liability for uncertain
tax position and therefore did not record any adjustment to the beginning balance of the accumulated deficit on the balance sheet.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The provision for income taxes differs from the amount
computed by applying the statutory federal income tax rate to income before provision for income taxes.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The sources and tax effects of the differences for
the periods presented are as follows:&#160;</p>

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

<ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zvJo2e4kI7Hg" summary="xdx: Disclosure - INCOME TAXES (Details)" 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_8BA_z5StSXbsVWtd" style="display: none">Schedule of effective income tax rate reconciliation</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49D_20211001__20211231_zk0rJLIo7YM8" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_490_20201001__20201231_zFdsKJd5Odc2" style="text-align: center">&#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="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">&#160;</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">&#160;</td><td>&#160;</td>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">State Income Taxes</td><td>&#160;</td>
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    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Effective Income Tax Rate</td><td style="padding-bottom: 2.5pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8AE_zaJuBOn79Ro6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">A reconciliation of the income taxes computed at the
statutory rate is as follows:</p>

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

<ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:SummaryOfValuationAllowanceTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--SummaryOfValuationAllowanceTextBlock_z6wGNjTzVnP9" 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-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: left; text-indent: -10pt"><span id="xdx_8BA_zjmgQZ4JOO1b" style="display: none">Schedule of valuation allowance</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_492_20211001__20211231_zBCFufcVYCa7" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49D_20201001__20201231_z68g2aZNZx5" style="text-align: center">&#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="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended December 31, 2021</td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Three Months Ended December 31, 2020</td></tr>
  <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationTaxCredits_iN_pp0p0" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</ix:nonNumeric><p id="xdx_8A3_zpbaOv7YqkF5" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021, the Company had a federal
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against taxable income to 80%. In response to the novel coronavirus COVID-19, the Coronavirus Aid, Relief, and Economic Security Act temporarily
repealed the 80% limitation for NOLs arising in 2018, 2019 and 2020. No tax benefit has been reported in the financial statements. The
annual offset of this carryforward loss against any future taxable profits may be limited under the provisions of Internal Revenue Code
Section 381 upon any future change(s) in control of the Company.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s&#160;2021 and income tax return
for the period from September 15, 2020 (Inception) to September 30, 2020 are&#160;currently open to audit by federal and state jurisdictions.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_801_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zfDtKI5ipL06" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 8. <span id="xdx_82B_zuL5ungQFAM3">COMMITMENTS &amp; CONTINGENCIES</span></b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We were not subject to any legal proceedings during
the three months ended December 31, 2021 or December 31, 2020 and, to the best of our knowledge, no legal proceedings are pending or threatened.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>Contractual
Obligations</b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We are not party to any contractual obligations at
this time.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zKGSiGAIKHod" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 9. <span id="xdx_82D_zB5jIOFwkqi9">SHAREHOLDERS&#8217; DEFICIT</span></b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021, we were authorized to issue
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_do_c20211231_zeQCqi7DBvIj" title="Preferred stock, shares issued"><span id="xdx_901_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20211231_z2A6z26bsMtj" title="Preferred stock, shares outstanding"><span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_do_c20210930_zFni3Jp1E0M2" title="Preferred stock, shares issued"><span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20210930_zLOqhL5wm1eh" title="Preferred stock, shares outstanding"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-12-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-12-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2021-09-30" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2021-09-30" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">No</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares of preferred stock were issued and outstanding
during the three months ended December 31, 2021 or as of September 30, 2021.</p>

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

<ix:exclude><p id="xdx_23C_zWm6KnwkivV4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<ix:exclude><!-- Field: Page; Sequence: 13; Value: 1 -->
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<ix:exclude><p id="xdx_232_zlJuRO10kLv2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23F_z5yELH6xvu34" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>GLOBAL INNOVATIVE PLATFORMS
INC.</b></p></ix:exclude>

<ix:exclude><p id="xdx_234_zIivINuv3urg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">Notes to the Condensed Financial Statements</p></ix:exclude>

<ix:exclude><p id="xdx_234_zT7LZWW41nD6" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center">(Unaudited)</p></ix:exclude>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">No series of preferred stock or rights for preferred
stock had been designated at December 31, 2021.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of December 31, 2021, we were authorized to issue
<span id="xdx_90F_eus-gaap--CommonStockSharesAuthorized_iI_c20211231_zCwcJeTgRSO8" title="Common stock, shares authorized"><span id="xdx_90F_eus-gaap--CommonStockSharesAuthorized_iI_c20210930_zdZuJ0pQ0dvc" title="Common stock, shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,990,000,000</ix:nonFraction></ix:nonFraction></span></span> shares of common stock with a par value of $<span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20211231_zx06wSEO1Zsi" title="Common stock, par value"><span id="xdx_900_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210930_zp7P3cfFH27l" title="Common stock, par value"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.0001</ix:nonFraction></ix:nonFraction></span></span>.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of September 15, 2020, the effective date of the
reverse recapitalization, <span id="xdx_901_eus-gaap--CommonStockSharesIssued_iI_c20211231_zzHiTlYalZvk" title="Common stock, shares issued"><span id="xdx_908_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zzqPGO1l4EJg" title="Common stock, shares outstanding"><span id="xdx_905_eus-gaap--CommonStockSharesIssued_iI_c20210930_zNIHPt11OQrk" title="Common stock, shares issued"><span id="xdx_907_eus-gaap--CommonStockSharesOutstanding_iI_c20210930_zCRs8sdvpp6c" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">619,085</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares of common stock were issued and outstanding in our predecessor company with a total par value
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As of September 30, 2021, and as of December 31, 2021, <span id="xdx_90A_eus-gaap--CommonStockSharesIssued_iI_c20211231_zR1DJBXKGBvl" title="Common stock, shares issued"><span id="xdx_90C_eus-gaap--CommonStockSharesOutstanding_iI_c20211231_zSCfxt98Ij24" title="Common stock, shares outstanding"><span id="xdx_908_eus-gaap--CommonStockSharesIssued_iI_c20210930_zSUJjXRLw5t1" title="Common stock, shares issued"><span id="xdx_904_eus-gaap--CommonStockSharesOutstanding_iI_c20210930_zPdDdewQwyic" title="Common stock, shares outstanding"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2021-09-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">619,085</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares of
common stock were issued and outstanding.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">No shares of common stock were issued during the three months ended December
31, 2021.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_901_eus-gaap--StockholdersEquityReverseStockSplit_c20211001__20211231_z8PWl9C9XwMf" title="Reverse stock split"><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" name="us-gaap:StockholdersEquityReverseStockSplit">Effective December 29, 2020 we completed a 2,000:1
reverse stock split</ix:nonNumeric></span>. All numbers of our common shares disclosed as issued and outstanding in this Form 10Q have been retrospectively restated
to reflect the impact of the reverse split.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightUnissued_iI_do_c20211231_zlxZI4iJtFqe" title="Warrant issued"><span id="xdx_901_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_do_c20211231_zLuppjZAORr3" title="Warrant Outstanding"><span id="xdx_908_eus-gaap--ClassOfWarrantOrRightUnissued_iI_do_c20210930_zghh8aq1ajD1" title="Warrant issued"><span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_do_c20210930_zDY6fdiHznX4" title="Warrant Outstanding"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightUnissued" contextRef="AsOf2021-12-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-12-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightUnissued" contextRef="AsOf2021-09-30" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:ClassOfWarrantOrRightOutstanding" contextRef="AsOf2021-09-30" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">No</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> warrants were issued or outstanding during the
three months ended December 31, 2021 or 2020.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">We currently have no stock option plan.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span id="xdx_902_ecustom--StockOptionIssued_iI_do_c20211231_zboFIXG9j0oh" title="Stock option issued"><span id="xdx_90D_ecustom--StockOptionOutstanding_iI_do_c20211231_zj9TIdH34k48" title="Stock option outstanding"><span id="xdx_909_ecustom--StockOptionIssued_iI_do_c20210930_zezXLwh0Ogx8" title="Stock option issued"><span id="xdx_90D_ecustom--StockOptionOutstanding_iI_do_c20210930_z3L49ePMEaPb" title="Stock option outstanding"><ix:nonFraction name="cstc:StockOptionIssued" contextRef="AsOf2021-12-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="cstc:StockOptionOutstanding" contextRef="AsOf2021-12-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="cstc:StockOptionIssued" contextRef="AsOf2021-09-30" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="cstc:StockOptionOutstanding" contextRef="AsOf2021-09-30" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">No</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> stock options were issued or outstanding during
the three months ended December 31, 2021 or 2020.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-10-01to2021-12-31" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_80D_eus-gaap--SubsequentEventsTextBlock_zxzTFkvGTXjg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>NOTE 10. <span id="xdx_823_znRQGb3EjbZk">SUBSEQUENT EVENTS</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company evaluated subsequent events after December
31, 2021, in accordance with FASB ASC 855 Subsequent Events, through the date of the issuance of these financial statements and has determined
there have been no subsequent events for which disclosure other than as described below:</p>

</ix:nonNumeric><p id="xdx_81B_zMRjWVvLAKmd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_007"></span>ITEM 2. MANAGEMENT&#8217;S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>The following discussion should be read in conjunction
with our unaudited financial statements and notes thereto included herein. In connection with, and because we desire to take advantage
of, the &#8220;safe harbor&#8221; provisions of the Private Securities Litigation Reform Act of 1995, we caution readers regarding certain
forward looking statements in the following discussion and elsewhere in this report and in any other statement made by, or on our behalf,
whether or not in future filings with the Securities and Exchange Commission. Forward-looking statements are statements not based on historical
information and which relate to future operations, strategies, financial results or other developments. Forward looking statements are
necessarily based upon estimates and assumptions that are inherently subject to significant business, economic and competitive uncertainties
and contingencies, many of which are beyond our control and many of which, with respect to future business decisions, are subject to change.
These uncertainties and contingencies can affect actual results and could cause actual results to differ materially from those expressed
in any forward looking statements made by, or on our behalf. We disclaim any obligation to update forward-looking statements.</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>The independent registered public accounting firm&#8217;s
report on the Company&#8217;s consolidated financial statements as of September 30, 2021 and 2020 includes a &#8220;going concern&#8221;
explanatory paragraph, that describes substantial doubt about the Company&#8217;s ability to continue as a going concern. </i></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">The Company&#8217;s
plan of operation is to obtain debt or equity finance to meet our ongoing operating expenses and attempt to merge with another entity
with experienced management and opportunities for growth in return for shares of our common stock to create value for our shareholders.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company will need substantial additional capital
to support its budget. The Company has had no revenues. The Company has no committed source for any funds as of date hereof. In the event
funds cannot be raised when needed, the Company may not be able to carry out its business plan, may never achieve sales or royalty income,
and could fail in business as a result of these uncertainties.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company may borrow money to finance its future
operations, although it does not currently contemplate doing so. Any such borrowing will increase the risk of loss to the investor in
the event the Company is unsuccessful in repaying such loans. Readers are referred to our Form 10-Q filed for the quarter ended December
31, 2020, for a discussion of the results of operations for the three months ended December 31, 2020.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">RESULTS OF OPERATIONS</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white"><b><span style="text-decoration: underline">Three Months Ended December 31, 2021</span></b></p>

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the three
months ended December 31, 2021, we incurred general and administrative expenses of $</span>6,520 comprising public entity costs of $520
and professional fees of $6,000.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the three
months ended December 31, 2021, we incurred an operating loss of $</span>6,520 <span style="background-color: white">due to the factors
discussed above.</span></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Interest and Other Income (Expenses) Net</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the three
months ended December 31, 2021, we recognized no interest and other income (expenses), net in the period.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Loss before Income Tax</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the three
months ended December 31, 2021, we incurred a loss before income taxes of $</span>6,520 <span style="background-color: white">due to the
factors discussed above.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Provision for Income Tax</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">No provision
for income taxes was recorded during the three months ended December 31, 2021 as we incurred a taxable loss in the period.</span></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">During the three
months ended December 31, 2021, we incurred a net loss of $</span>6,520 <span style="background-color: white">due to the factors discussed
above.</span></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">At December 31, 2021, we had total current assets
of $262. At December 31, 2021, we had total liabilities of $35,680. Total liabilities included $11,335 in accounts payable, and $24,345
in loans payable by a related party.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Consequently, we are now dependent on raising additional
equity and/or debt to meet our ongoing operating expenses. There is no assurance that we will be able to raise the necessary equity and/or
debt that we will need to fund our ongoing operating expenses.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">It is our current intention to seek to raise debt
and/or equity financing to meet ongoing operating expenses and attempt to merge with another entity with experienced management and opportunities
for growth in return for shares of our common stock to create value for our shareholders. There is no assurance that this series of events
will be satisfactorily completed.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Future losses are likely to occur as, until we are
able to merge with another entity with experienced management and opportunities for growth in return for shares of our common stock to
create value for our shareholders, we have no sources of income to meet our operating expenses.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a result of these, among other factors, we received
from our registered independent public accountants in their report for the financial statements for the year ending September 30, 2021,
and the quarter ended December 31, 2021, an explanatory paragraph stating that there is substantial doubt about our ability to continue
as a going concern.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">Our primary sources and uses of cash for the three
months ended December 31, 2021 and 2020 were as follows:</p>

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white">During
the three months ended December 31, 2021</span>, we incurred a net loss of $6,520 which after adjustments for an increase in accounts
payable of $6,520, resulting in net cash of $-0- being used in operations.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><span style="background-color: white">During
the three months ended December 31, 2021, we had no investing activities</span>.</p>

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We are dependent upon the receipt of capital investment
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and opportunities for growth in return for shares of our common stock to create value for our shareholders`. In addition, we are dependent
upon our controlling shareholder to provide continued funding and capital resources. If continued funding and capital resources are unavailable
at reasonable terms, we may not be able to implement our plan of operations.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white"><b>CRITICAL
ACCOUNTING POLICIES</b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">All companies are required to include a discussion
of critical accounting policies and estimates used in the preparation of their financial statements. On an on-going basis, we evaluate
our critical accounting policies and estimates. We base our estimates on historical experience and on various other assumptions that we
believe to be reasonable under the circumstances, the results of which form our basis for making judgments about the carrying values of
assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different
assumptions or conditions.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our significant accounting policies are described
in Note 3 of our Financial Statements on page 7. These policies were selected because they represent the more significant accounting policies
and methods that are broadly applied in the preparation of our financial statement.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In the opinion of management, inflation has not and
will not have a material effect on our operations in the immediate future.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Management will continue to monitor inflation and
evaluate the possible future effects of inflation on our business and operations.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Off-Balance Sheet Arrangements</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Per SEC regulations, we are required to disclose our
off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, such
as changes in financial condition, revenues, expenses, results of operations, liquidity, capital expenditures, or capital resources that
are material to investors. As of September 30, 2021 and as of December 31, 2021, we had no off-balance sheet arrangements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Recently Issued Accounting Pronouncements</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">We have reviewed
all the recently issued, but not yet effective, accounting pronouncements and do not believe any of these pronouncements will have a material
impact on our financial statements</span>.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_008"></span>ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a &#8220;smaller reporting company&#8221; as defined
by Item 10 of Regulation S-K, we are not required to provide information required by this Item.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_009"></span>ITEM 4. CONTROLS AND PROCEDURES</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i>Evaluation of Disclosure Controls and Procedures</i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We maintain disclosure controls and procedures that
are designed to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act is (1) recorded,
processed, summarized and reported within the time periods specified in the SEC&#8217;s rules and forms, and (2) accumulated and communicated
to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions
regarding required disclosure.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our sole executive officer, who serves as the Chief
Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as of December 31,
2021 (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act). Our management recognizes that any controls and procedures,
no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives, and management necessarily
applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures. Our Chief Executive Officer and
Chief Financial Officer has concluded, based upon the evaluation described above, that, as of December 31, 2021, our disclosure controls
and procedures were not effective due to the material weakness in internal control over financial reporting described below.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with the preparation of our financial
statements for the three months ended December 31, 2021, we determined that we did not maintain effective controls over certain aspects
of the financial reporting process because: (i) we lack a sufficient complement of personnel with a level of accounting expertise and
an adequate supervisory review structure that is commensurate with our financial reporting requirements, (ii) there is inadequate segregation
of duties due to the limitation on the number of our accounting personnel, and (iii) we have insufficient controls and processes in place
to adequately verify the accuracy and completeness of spreadsheets that we use for a variety of purposes for our financial reporting.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We intend to take appropriate and reasonable steps
to make the necessary improvements to remediate these deficiencies. However, due to our size and our financial resources, remediating
the several identified weaknesses has not been possible and may not be economically feasible now or in the future.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">There was no change in our internal control over financial
reporting that occurred during the fiscal quarter ended December 31, 2021, that has materially affected, or is reasonably likely to materially
affect, our internal control over financial reporting.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_010"></span>ITEM 1. LEGAL PROCEEDINGS </b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_011"></span>ITEM 1A. RISK FACTORS</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Not Applicable to Smaller Reporting Companies.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_012"></span>ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company did not make any unregistered sales of
its securities from October 1, 2021 through December 31, 2021.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><span id="a_013"></span><br />
ITEM 3. DEFAULTS UPON SENIOR SECURITIES</b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_014"></span>ITEM 4. MINE SAFETY DISCLOSURES</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Not Applicable.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_015"></span>ITEM 5. OTHER INFORMATION </b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><i><span style="text-decoration: underline">Reverse Split of Common Stock</span></i></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Effective December 29, 2020 we completed a 2,000:1
reverse stock split. Following this reverse stock split, the number of our common shares issued and outstanding was reduced to 619,085.
All numbers of our common shares disclosed as issued and outstanding in this Form 10Q have been retrospectively restated to reflect the
impact of the reverse split.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">As of December 31, and September 30, 2021, 619,085 shares of common stock
were issued and outstanding.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Effective December 29, 2020, our trading symbol changed
from AAWC to CSTC, and we changed again to a <span style="background-color: white">new trading symbol, &#8220;GIPL&#8221;, with a market
effective date of September 13, 2021</span></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Effective March 31, 2021, JS Electric, Inc., Path-Guard
Network, Inc. David Brown, Andrew N. Brown, Daniel Owen Trust, James Jones Trust and Brian Susi Inc (collectively &#8220;the Purchasers&#8221;),
purchased a total of 371,246 shares our common stock representing 59.97% of our issued and outstanding shares, in a private transaction
with David Cutler.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a result of the closing of the transaction on March
31, 2021, the Purchasers acquired a majority of the issued shares eligible to vote.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The total purchase price of $400,000 was paid in cash
by the Purchasers at Closing.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 31, 2021, David Cutler and Redgie Green resigned
as executive officers of the Company subject to the Company filings its Form 10Q Quarterly Report for the quarter ended December 31, 2020.
Further, Mr. Green resigned as a director of the Company effective March 31, 2021 and Mr. Cutler resigned as a director effective&#160;ten
days after mailing of&#160;Notice to shareholders in&#160;compliance with the requirements of Section 14(f) of the Securities Exchange
Act of 1934. The resignation of Mr. Cutler and Mr. Green was not the result of any disagreement with the Company on any matter relating
to the Company&#8217;s operations, policies, practices, or otherwise. The Board approved and accepted the resignations.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On March 31, 2021, John Shepard was appointed to serve
as Chairman of the Board of Directors and, subject to the effective date of the resignation of Mr. Cutler and Mr. Green, as the Company&#8217;s
Chief Executive Officer, Chief Financial Officer and Secretary.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On November 3, 2021, John Shepard resigned as an executive
officer and director of the Company. The resignation of Mr. Shepard was not the result of any disagreement with the Company on any matter
relating to the Company&#8217;s operations, policies, practices, or otherwise.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">On January 4, 2022, Matthew
Veal was engaged as the Company&#8217;s Chief Executive Officer, Chief Financial Officer and Secretary of the Company.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt"><b>ITEM 6.</b></span><b>
<span style="font-size: 10pt"><span id="a_016"></span>EXHIBITS</span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Exhibits.</b> The following is a complete list of exhibits filed as
part of this Form 10-Q. Exhibit numbers correspond to the numbers in the Exhibit Table of Item 601 of Regulation S-K.</p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr style="vertical-align: bottom">
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    <td style="border-bottom: black 1pt solid; width: 86%"><span style="font-size: 10pt">Title of Document&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
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    <td><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td><span style="font-size: 10pt">&#8239;&#160;</span></td></tr>
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    <td style="vertical-align: bottom"><a href="http://www.sec.gov/Archives/edgar/data/1837774/000106594920000181/ex3_1.htm"><span style="font-size: 10pt">Certification of Incorporation - Delaware &#8211; Canning Street Corporation&#8239;&#8211; .9.15.20&#160;(1)</span></a></td></tr>
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    <td><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td><span style="font-size: 10pt">&#8239;&#160;</span></td></tr>
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    <td><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td><span style="font-size: 10pt">&#8239;&#160;</span></td></tr>
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    <td><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1837774/000106594920000181/ex3_3.htm"><span style="font-size: 10pt">Certificate of Amendment of Certificate of Incorporation&#8239;- 10.23.20&#160;(1)</span></a></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
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    <td><a href="http://www.sec.gov/Archives/edgar/data/1837774/000173112221000828/e2757_ex3-1.htm"><span style="font-size: 10pt">Certificate of Amendment to the Certificate of Incorporation dated May 10, 2021 (3)</span></a></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1837774/000173112221000828/e2757_ex3-2.htm"><span style="font-size: 10pt">Certificate of Correction dated May 11, 2021 (3)</span></a></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1837774/000173112222000489/e3608_ex4-1.htm"><span style="font-size: 10pt">Description of Securities (4)</span></a></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-size: 10pt">10.1&#160;</span></td>
    <td><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1837774/000106594920000181/ex10_1.htm"><span style="font-size: 10pt">Agreement and Plan of Merger and Reorganization into Holding Company Structure&#160;(1)</span></a></td></tr>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1837774/000173112221000506/e2595_ex101.htm"><span style="font-size: 10pt">Stock Purchase Agreement dated March 31, 2021 (2)</span></a></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="background-color: rgb(204,238,255)">
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  <tr style="background-color: White">
    <td><span style="font-size: 10pt">&#8239;&#160;</span></td>
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  <tr style="background-color: White">
    <td style="vertical-align: top"><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">&#8239;&#160;</span></td></tr>
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    <td style="vertical-align: bottom"><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">XBRL Instance Document (3)&#160;</span></td></tr>
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    <td style="vertical-align: top"><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td style="vertical-align: bottom"><span style="font-size: 10pt">&#8239;&#160;</span></td>
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    <td style="vertical-align: bottom"><span style="font-size: 10pt">&#8239;&#160;</span></td>
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    <td style="vertical-align: bottom"><span style="font-size: 10pt">&#8239;&#160;</span></td>
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    <td style="vertical-align: bottom"><span style="font-size: 10pt">&#8239;&#160;</span></td>
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  <tr style="background-color: rgb(204,238,255)">
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    <td style="vertical-align: bottom"><span style="font-size: 10pt">&#8239;&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-size: 10pt">XBRL Taxonomy Extension Presentation Linkbase (3)&#160;</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">(1)<b>&#160;</b>Incorporated
by reference from the exhibits included in the Company&#8217;s Registration Statement on Form 10 dated December 28, 2020.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">(2) Incorporated by reference to the Form 8-K
filed with the Securities and Exchange Commission on April 2, 2021.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">(3) Incorporated by reference to the Form 8-K
filed with the Securities and Exchange Commission on May 13, 2021.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; background-color: white">(4) Incorporated by reference to the Form 10-K
filed with the Securities and Exchange Commission on March 21, 2022.</p>

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

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

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="a_017"></span>SIGNATURES</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Pursuant to the requirements of Section 12 of the
Securities and 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">&#160;</p>

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

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; width: 50%; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif">Dated: May 2, 2022</span></td>
    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; width: 5%; text-align: left; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif">By:</span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Courier New, Courier, Monospace; padding: 0pt; width: 45%; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif">/s/ Matthew Veal</span></td></tr>
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    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; text-align: left; text-indent: 0pt">&#160;</td>
    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif">Matthew Veal</span></td></tr>
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    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; text-indent: 0pt">&#160;</td>
    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; text-align: left; text-indent: 0pt">&#160;</td>
    <td style="font: 10pt Courier New, Courier, Monospace; padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif">(Chief Executive Officer, Principal Executive Officer, Chief Financial Officer, and Principal Accounting Officer)</span></td></tr>
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<p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">19</p>

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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 20549
FORM
10-Q
☒
QUARTERLY
    REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended
December 31, 2021
☐
TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT
For
the transition period from __________ to ___________
Commission
file number:
000-56235
GLOBAL INNOVATIVE PLATFORMS INC.
(Exact
name of registrant as specified in its charter)
delaware
85-3816149
(STATE
    OR OTHER JURISDICTION
(I.R.S.
    EMPLOYER
OF
    INCORPORATION OR ORGANIZATION)
IDENTIFICATION
    NUMBER)
629 GUILD DR
VENICE
,
florida
34285
(ADDRESS
    OF PRINCIPAL EXECUTIVE OFFICES)
(ZIP
    CODE)
941
.
320.0789
(Registrant's
Telephone number)
8374 Market Street #284,
    Lakewood Ranch, Florida 34202
941.270.8885
(Former
Address and phone of principal executive offices)
Securities registered
pursuant to Section 12(b) of the Act: None
Title
    of each Class
Trading
    Symbol
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 Securities Exchange
Act of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has
been subject to the filing requirements for the past 90 days.
Yes
☐
No
☒
Indicate by check
mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 for
Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required
to submit such files).
Yes
☒
No
☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer,"
"smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large
    accelerated filer
☐
Accelerated filer
☐
Non-accelerated filer
☒
Smaller reporting company
☒
Emerging growth company
☒
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided to Section 13(a) of the Exchange Act.
☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
Yes
☒
No
☐
Indicate
the number of share outstanding of each of the issuer's classes of common stock, as of the latest practicable date.
As
of April 28, 2022, there were
619,085
shares of the registrant's common stock issued and outstanding.
Table of Contents
PART I - FINANCIAL INFORMATION
Page
Item 1.
Financial Statements
2
Condensed Balance Sheets (Unaudited) as of December 31, 2021 and September 30, 2021 (Audited)
2
Condensed Statements of Operations (Unaudited) for the Three Months Ended December 31, 2021 and 2020
3
Condensed Statements of Stockholders' Deficit (Unaudited) for the Three Months Ended December 31, 2021 and 2020
4
Condensed Statements of Cash Flows (Unaudited) for the Three Months Ended December 31, 2021 and 2020
5
Notes to Condensed Financial Statements (Unaudited)
6
Item 2.
Management's Discussion and Analysis of Financial Condition and Results of Operations
13
Item 3.
Quantitative and Qualitative Disclosures About Market Risk
16
Item 4.
Controls and Procedures
16
PART II - OTHER INFORMATION
Item 1.
Legal Proceedings
16
Item 1A.
Risk Factors
16
Item 2.
Unregistered Sales of Equity Securities and Use of Proceeds
17
Item 3.
Defaults Upon Senior Securities
17
Item 4.
Mine Safety Disclosures
17
Item 5.
Other Information
17
Item 6.
Exhibits
18
SIGNATURES
19
1
PART I
ITEM 1. FINANCIAL STATEMENTS
GLOBAL INNOVATIVE PLATFORMS, INC.
CONDENSED BALANCE SHEETS
DECEMBER 31,
SEPTEMBER 30,
2021
2021
(Unaudited)
(Audited)
ASSETS
Current Assets
Cash and Cash Equivalents
$
262
$
262
Total Current Assets
262
262
Total Assets
$
262
$
262
LIABILITIES AND SHAREHOLDERS' DEFICIT
Current Liabilities
Accounts Payable
$
11,335
$
4,815
Accruals – Related Party
—
—
Loan Payable – Related Party
24,345
24,345
Total Current Liabilities
35,680
29,160
Total Liabilities
35,680
29,160
Commitments and Contingencies (Note 8)
—
—
Shareholders' Deficit
Preferred Stock, $
0.0001
par value,
10,000,000
shares authorized,
0
issued or outstanding
—
—
Common Stock, $
0.0001
par value,
1,990,000,000
shares authorized,
619,085
* issued and outstanding
62
62
*
Additional Paid in Capital
35,454
35,454
*
Retained (Deficit) Earnings
(
70,934
)
(
64,414
)
Total Shareholders' Deficit
(
35,418
)
(
28,898
)
Total Liabilities and Shareholders' Deficit
$
262
$
262
*
As retrospectively restated for a 2,000: 1 reverse stock split effective December 29, 2020
The accompanying notes are an integral part of these condensed financial statements
2
GLOBAL INNOVATIVE PLATFORMS, INC.
CONDENSED STATEMENTS OF OPERATIONS
(
UNAUDITED
)
FOR THE THREE MONTHS ENDED DECEMBER 31, 2021
FOR THE THREE MONTHS ENDED DECEMBER 31, 2020
REVENUE
$
—
$
—
EXPENSES
General and administrative expenses
6,520
26,203
Total Expenses
6,520
26,203
OPERATING LOSS
(
6,520
)
(
26,203
)
OTHER INCOME (EXPENSE)
—
—
Total Other Income (Expense)
—
—
INCOME (LOSS) BEFORE TAXES
(
6,520
)
(
26,203
)
TAXES
—
—
NET INCOME (LOSS)
$
(
6,520
)
$
(
26,203
)
Net Income (Loss) per Common Share: Basic and Diluted
$
(
0.01
)
$
(
.04
)
Weighted Average Common Shares Outstanding: Basic and Diluted
619,085
619,085
*
* As retrospectively restated for a 2,000 for 1 reverse stock split effective December 29, 2020
The accompanying notes are an integral part of these condensed financial statements
3
GLOBAL INNOVATIVE PLATFORMS INC.
CONDENSED STATEMENT OF CHANGES IN SHAREHOLDERS' DEFICIT
(UNAUDITED)
Common Shares
Shares
Amount
Additional Paid-In Capital
Retained (Deficit) Earnings
Total
Balance at September 30, 2020
619,085
*
$
62
*
$
(
15,550
)
$
8,859
$
(
6,629
)
Net profit (loss) for the period
—
—
—
(
26,230
)
(
26,230
)
Balance at December 31, 2020
619,085
$
62
$
(
15,550
)
$
(
17,344
)
$
(
32,832
)
Balance at September 30, 2021
619,085
*
$
62
$
35,454
$
(
64,414
)
$
(
28,898
)
Net loss for the period
—
—
—
(
6,520
)
(
6,520
)
Balance at December 31, 2021
619,085
$
62
$
35,454
$
(
70,934
)
$
(
35,418
)
* As retrospectively restated for a 2,000: 1 reverse stock split effective December 29, 2020
The accompanying notes are an integral part of these condensed financial statements
4
GLOBAL INNOVATIVE PLATFORMS INC.
CONDENSED STATEMENTS OF CASH FLOW
(UNAUDITED)
FOR THE THREE MONTHS ENDED DECEMBER 31, 2021
FOR THE THREE MONTHS ENDED DECEMBER 31, 2020
Cash Flow from Operating Activities:
Net Loss
$
(
6,520
)
$
(
26,203
)
Adjustments to reconcile net loss to net cash used in operating activities
—
—
Changes in working capital items:
Accounts payable
6,520
150
Accruals – related party
—
15,000
Net Cash Used in Operating Activities
—
(
11,053
)
Net Cash Flow from Investing Activities
—
—
Net Cash Flow from Financing Activities
Advances under loan payable - related party
—
11,053
Net Cash Provided by Financing Activities
—
11,053
Net Change in Cash:
—
—
Beginning Cash:
$
262
$
—
Ending Cash:
$
262
$
—
Supplemental Disclosures of Cash Flow Information:
Cash paid for interest
$
—
$
—
Cash paid for tax
$
—
$
—
The accompanying notes are an integral part of these condensed financial statements
5
GLOBAL INNOVATIVE PLATFORMS
INC.
Notes to the Condensed Financial Statements
(Unaudited)
NOTE 1.
NATURE OF OPERATIONS
Nature of Business
Global Innovative Platforms Inc
.,
a Delaware corporation, ("Global Innovative Platforms," "Canning Street," "the Company," "We",
"Us" or "Our') is a publicly quoted shell company seeking to merge with an entity with experienced management
and opportunities for growth in return for shares of our common stock to create value for our shareholders. The Company is presently evaluating
various opportunities in the biotech industry. Although the Company has not entered into any agreements with potential merger candidates
it is evaluating several opportunities for acquisition although there is no guarantee that the Company will be able to successfully close
such transactions.
History
Global Innovative Platforms Inc. f/k/a Canning Street
Corporation or Canning Street was incorporated in Delaware on September 15, 2020.
Effective September 30, 2020,
following a corporate reorganization as described below (the "Holding Company Reorganization" or "the reverse recapitalization"),
Canning Street became the reorganized successor to Alexandria Advantage Warranty Company, a publicly quoted holding company that ceased
trading in 2016.
Reorganization into a Holding Company Structure
for Canning Street Corporation, reorganization successor to Alexandria Advantage Warranty Company.
Effective September 29, 2020, Alexandria Advantage
Warranty Company ("Alexandria Advantage Colorado'), a Colorado corporation, redomiciled to Delaware by merging with its wholly
owned subsidiary, Alexandria Advantage Warranty Company ("Alexandria Advantage Delaware"), a Delaware corporation.
Alexandria Advantage Colorado ceased to exist as an
independent legal entity following its merger with Alexandria Advantage Delaware.
Pursuant to the Delaware Holding Company formation
statute, DGCL Section 251(g), Alexandria Advantage Delaware entered into an Agreement and Plan of Merger and Reorganization into a Holding
Company with Canning Street Corporation ("Canning Street") and AAWC Corporation ("AAWC"), both wholly-owned subsidiaries
of Alexandria Advantage Delaware, effective September 30, 2020.
The Agreement and Plan of Merger and Reorganization
into a Holding Company provided for the merger of Alexandria Advantage Delaware with, and into AAWC, with AAWC being the surviving corporation
in the merger, as a subsidiary to Canning Street.
Alexandria Advantage Delaware ceased to exist as an
independent legal entity following its merger with AAWC.
The shareholders of Alexandria Advantage Delaware
were converted, by the holding company reorganization, under the Agreement, to shareholders of Canning Street on a one for one basis pursuant
to the Agreement and the Delaware Statute Sec. 251(g).
AAWC, the surviving company of the merger with Alexandria
Advantage Delaware, became a wholly owned subsidiary of Canning Street, the holding company.
Canning Street became the parent holding company resulting
under the Agreement, pursuant to Delaware General Corporation Law section 251(g), with its wholly owned subsidiary company, AAWC, the
surviving company of the merger with Alexandria Advantage Delaware.
As a result of the Holding Company Reorganization,
shareholders in publicly quoted Alexandria Advantage Delaware, formerly the shareholders of Alexandria Advantage Colorado as of the date
of the reorganization, became shareholders in the publicly quoted Canning Street.
6
GLOBAL INNOVATIVE PLATFORMS
INC.
Notes to the Condensed Financial Statements
(Unaudited)
AAWC, being the direct successor by the merger with
Alexandria Advantage Delaware, became a subsidiary company of Canning Street.
The Holding Company Reorganization has been accounted
for so as to reflect the fact that both AAWC and Canning Street were under common control at the date of the Holding Company Reorganization,
similar to a reverse acquisition of AAWC by Canning Street
Disposal of AAWC Corporation
Effective September 30, 2020, Canning Street disposed
of
100
% of the issued share capital of its sole subsidiary company, AAWC Corporation., to an unrelated third party for a $
1,000
payment
made to the purchaser to assume ownership of the subsidiary company with outstanding liabilities.
Reverse Stock Split
Effective December 29, 2020, we completed a
2,000:1
reverse stock split
. All numbers of our common shares disclosed as issued and outstanding in this Form 10-Q have been retrospectively
restated to reflect the impact of the reverse split. Effective December 29, 2020, our trading symbol changed from AAWC to CSTC.
Name Change and Subsequent Change in Trading Symbol
On May 10, 2021, the Company,
filed a Certificate of Amendment to its Certificate of Incorporation (the "Amendment"), which was corrected on May 11, 2021,
with the Secretary of State of the State of Delaware to change the Company's name to "Global Innovative Platforms Inc."
(the "Name Change"). The Amendment became effective on May 20, 2021. On May 10, 2021, the Company filed notification of the
Name Change (the "Notification") with the Financial Industry Regulatory Authority ("FINRA"). In the Notification,
the Company requested FINRA to authorize a new trading symbol for the Common Stock. On September 9, 2021, FINRA processed the Name Change
and provided a new trading symbol, "GIPL", with a market effective date of September 13, 2021. The new CUSIP is 37960M101.
Impact of the COVID-19 Pandemic
We have not commenced operations
as yet and consequently have not been directly impacted by the COVID-19 outbreak at this time. However, the detrimental effect of the
COVID-19 outbreak on the economy as a whole may have a detrimental impact on our ability to raise funding and identify an entity to merge
with for the foreseeable future. We are unable to predict with any certainty the ultimate impact COVID-19 outbreak on our plans at this
time.
NOTE 2.
GOING CONCERN
Our financial statements are prepared using accounting
principles generally accepted in the United States of America applicable to a going concern, which contemplates the realization of assets
and the liquidation of liabilities in the normal course of business. We have no ongoing business or income, incurred a loss of $
6,520
in the three months ended December 31, 2021, and had a shareholders' deficit of $
35,418
as of December 31, 2021. These conditions
raise substantial doubt about our ability to continue as a going concern. The financial statements do not include any adjustments to reflect
the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may
result from the outcome of these uncertainties. Our ability to continue as a going concern is dependent upon our ability to raise additional
debt or equity funding to meet our ongoing operating expenses and ultimately in merging with another entity with experienced management
and profitable operations. No assurances can be given that we will be successful in achieving these objectives.
NOTE 3.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation
The summary of significant accounting policies
is presented to assist in the understanding of the financial statements. These policies conform to accounting principles generally accepted
in the United States of America and have been consistently applied. We have selected September 30 as our fiscal year end. We have not
earned any revenue to date.
7
GLOBAL INNOVATIVE PLATFORMS
INC.
Notes to the Condensed Financial Statements
(Unaudited)
Use of Estimates
The preparation
of financial statements in conformity with generally accepted accounting principles ("GAAP") requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ
from those estimates.
Cash and Cash Equivalents
We maintain
cash balances in a non-interest-bearing account that currently does not exceed federally insured limits. For the purpose of the statements
of cash flows, all highly liquid investments with a maturity of three months or less are considered to be cash equivalents. As of December
31, 2021, and September 30, 2021, our cash balance was $
262
.
Fair Value Measurements
ASC Topic 820, Fair Value Measurements and Disclosures
("ASC 820"), provides a comprehensive framework for measuring fair value and expands disclosures which are required about
fair value measurements. Specifically, ASC 820 sets forth a definition of fair value and establishes a hierarchy prioritizing the inputs
to valuation techniques, giving the highest priority to quoted prices in active markets for identical assets and liabilities and the lowest
priority to unobservable value inputs. ASC 820 defines the hierarchy as follows:
Level 1 – Quoted prices are available in active
markets for identical assets or liabilities as of the reported date. The types of assets and liabilities included in Level 1 are highly
liquid and actively traded instruments with quoted prices, such as equities listed on the New York Stock Exchange.
Level 2 – Pricing inputs are other than quoted
prices in active markets but are either directly or indirectly observable as of the reported date. The types of assets and liabilities
in Level 2 are typically either comparable to actively traded securities or contracts or priced with models using highly observable inputs.
Level 3 – Significant inputs to pricing that
are unobservable as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant
management judgment or estimation, such as complex and subjective models and forecasts used to determine the fair value of financial transmission
rights.
Our financial instruments consist of our accounts
payable, accrued expenses - related party and loan payable – related party. The carrying amount of our prepaid accounts payable,
accrued expenses- related parties and loan payable – related party approximates their fair values because of the short-term maturities
of these instruments.
Related Party Transactions
A related party is generally defined as (i) any person
that holds 10% or more of our membership interests including such person's immediate families, (ii) our management, (iii) someone
that directly or indirectly controls, is controlled by or is under common control with us, or (iv) anyone who can significantly influence
our financial and operating decisions. A transaction is considered to be a related party transaction when there is a transfer of resources
or obligations between related parties. See Notes 4 and 5 below for details of related party transactions in the period presented.
Fixed Assets
We owned
no
fixed assets as of December 31, 2021, or September 30, 2021.
8
GLOBAL INNOVATIVE PLATFORMS
INC.
Notes to the Condensed Financial Statements
(Unaudited)
Leases
We determine if an arrangement is a lease at inception.
Operating leases are included in operating lease right-of-use ("ROU") as assets, operating lease non-current liabilities,
and operating lease current liabilities in our balance sheet. Finance leases are property and equipment, other current liabilities, and
other non-current liabilities in the balance sheet.
ROU assets represent the right to use an asset for
the lease term and lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets
and liabilities are recognized at the commencement date based on the present value of lease payments over lease term. As most of the leases
do not provide an implicit rate, we generally use the incremental borrowing rate on the estimated rate of interest for collateralized
borrowing over a similar term of the lease payments at the commencement date. The operating ROU asset also includes any lease payments
made and exclude lease incentives. Lease expense for lease payment is recognized on a straight-line basis over the lease term.
We were not party to any lease transactions during
the three months ended December 31, 2021 or December 31, 2020.
Income Taxes
The provision for income taxes is computed using the
asset and liability method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of
temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating losses and tax credit
carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in
effect for the years in which those tax assets are expected to be realized or settled. We record a valuation allowance to reduce deferred
tax assets to the amount that is believed more likely than not to be realized.
Uncertain Tax Positions
We evaluate tax positions in a two-step process. We
first determine whether it is more likely than not that a tax position will be sustained upon examination, based on the technical merits
of the position. If a tax position meets the more-likely-than-not recognition threshold it is then measured to determine the amount of
benefit to recognize in the financial statements. The tax position is measured as the largest amount of benefit that has a greater than
50% likelihood of being realized upon ultimate settlement. We classify gross interest and penalties and unrecognized tax benefits that
are not expected to result in payment or receipt of cash within one year as long-term liabilities in the financial statements.
Revenue Recognition
Revenues are recognized when control of the promised
goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange
for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be
recognized as it fulfills its obligations under each of its agreements:
Step 1: Identify the contract(s) with customers
Step 2: Identify the performance obligations in the
contract
Step 3: Determine the transaction price
Step 4: Allocate the transaction price to performance
obligations
Step 5: Recognize revenue when the entity satisfies
a performance obligation
Service revenues are recognized as the services are
performed in proportion to the transfer of control to the customer and real estate revenues are recognized at the time of sale when consideration
has been exchanged and title has been conveyed to the buyer. At this time, we have not identified specific planned revenue streams.
During the three months ended December 31, 2021, or
December 31, 2020, we did
no
t recognize any revenue.
9
GLOBAL INNOVATIVE PLATFORMS
INC.
Notes to the Condensed Financial Statements
(Unaudited)
Advertising Costs
We expense advertising
costs when advertisements occur.
No
advertising costs were incurred
during the three months ended December 31, 2021, or December
31, 2020.
Stock Based Compensation
The cost of
equity instruments issued to non-employees in return for goods and services is measured by the grant date fair value of the equity instruments
issued. The cost of employee services received in exchange for equity instruments is based on the grant date fair value of the equity
instruments issued.
Net Loss per Share Calculation
Basic net loss
per common share ("EPS") is computed by dividing loss available to common stockholders by the weighted-average number of common
shares outstanding for the period. Diluted earnings per share is computed by dividing net income by the weighted average shares outstanding,
assuming all dilutive potential common shares were issued. Dilutive loss per share excludes all potential common shares if their effect
is anti-dilutive.
No
potentially
dilutive debt or equity instruments were issued or outstanding during
the three months ended December 31, 2021, or December 31,
2020.
Recently Accounting Pronouncements
We have reviewed
all the recently issued, but not yet effective, accounting pronouncements and do not believe any of these pronouncements will have a material
impact on our financial statements
.
NOTE 4.
ACCRUALS - RELATED PARTIES
During the year ended September 30, 2021, we settled
a balance of $
17,500
of accrued compensation which had been due to our chief financial officer, director and principal shareholder. This
amount was settled as part of a change in control on March 31, 2021.
NOTE 5.
LOAN PAYABLE – RELATED PARTY
As of December 31, 2021 and September 30, 2021, we
owed $
24,345
to a principal shareholder by way of a loan to finance our working capital requirements.
The loan is unsecured, interest free and due on demand.
NOTE 7.
INCOME TAXES
On December 22, 2017, the U.S. government enacted
comprehensive tax legislation commonly referred to as the Tax Cuts and Jobs Act (the "Tax Act"). The Tax Act makes broad and
complex changes to the U.S. tax code that affect fiscal 2018, including, but not limited to requiring a one-time transition tax on certain
unrepatriated earnings of foreign subsidiaries that is payable over eight years. The Tax Act also establishes new tax laws that will affect
2018 and later years, including, but not limited to, a reduction of the U.S. federal corporate tax rate from
34
% to
21
%, a general elimination
of U.S. federal income taxes on dividends from foreign subsidiaries, net operating loss deduction limitations, a base erosion, anti-tax
abuse tax and a deduction for foreign-derived intangible income and a new provision designed to tax global intangible low-taxed income.
We did not provide any current or deferred US federal
income tax provision or benefit during the three months ended December 31, 2021, or December 31, 2020 as we incurred tax losses during
the period. When it is more likely than not, that a tax asset cannot be realized through future income, we must record an allowance against
any future potential future tax benefit. We have provided a full valuation allowance against the net deferred tax asset, consisting of
net operating loss carry forwards, because management has determined that it is more likely than not that we will not earn income sufficient
to realize the deferred tax assets during the carry forward periods.
10
GLOBAL INNOVATIVE PLATFORMS
INC.
Notes to the Condensed Financial Statements
(Unaudited)
The Company has not taken a tax position that, if
challenged, would have a material effect on the financial statements for the three months ended December 31, 2021, or December 31, 2020
as defined under ASC 740, "Accounting for Income Taxes." We did not recognize any adjustment to the liability for uncertain
tax position and therefore did not record any adjustment to the beginning balance of the accumulated deficit on the balance sheet.
The provision for income taxes differs from the amount
computed by applying the statutory federal income tax rate to income before provision for income taxes.
The sources and tax effects of the differences for
the periods presented are as follows:
Three Months Ended December 31, 2021
Three Months Ended December 31, 2020
Statutory U.S. Federal Income Tax Rate
21
%
21
%
State Income Taxes
5
%
5
%
Change in Valuation Allowance
(
26
)%
(
26
)%
Effective Income Tax Rate
0
%
0
%
A reconciliation of the income taxes computed at the
statutory rate is as follows:
Three Months Ended December 31, 2021
Three Months Ended December 31, 2020
Tax credit (expense) at statutory rate (26%)
$
1,695
$
6,813
Increase in valuation allowance
(
1,695
)
(
6,813
)
Net deferred tax assets
$
—
$
—
As of December 31, 2021, the Company had a federal
net operating loss carryforward of approximately $
70,934
. The federal net operating loss carryforward do not expire but may only be used
against taxable income to 80%. In response to the novel coronavirus COVID-19, the Coronavirus Aid, Relief, and Economic Security Act temporarily
repealed the 80% limitation for NOLs arising in 2018, 2019 and 2020. No tax benefit has been reported in the financial statements. The
annual offset of this carryforward loss against any future taxable profits may be limited under the provisions of Internal Revenue Code
Section 381 upon any future change(s) in control of the Company.
The Company's 2021 and income tax return
for the period from September 15, 2020 (Inception) to September 30, 2020 are currently open to audit by federal and state jurisdictions.
NOTE 8.
COMMITMENTS & CONTINGENCIES
Legal Proceedings
We were not subject to any legal proceedings during
the three months ended December 31, 2021 or December 31, 2020 and, to the best of our knowledge, no legal proceedings are pending or threatened.
Contractual
Obligations
We are not party to any contractual obligations at
this time.
NOTE 9.
SHAREHOLDERS' DEFICIT
Preferred Stock
As of December 31, 2021, we were authorized to issue
10,000,000
shares of preferred stock with a par value of $
0.0001
.
No
shares of preferred stock were issued and outstanding
during the three months ended December 31, 2021 or as of September 30, 2021.
11
GLOBAL INNOVATIVE PLATFORMS
INC.
Notes to the Condensed Financial Statements
(Unaudited)
No series of preferred stock or rights for preferred
stock had been designated at December 31, 2021.
Common Stock
As of December 31, 2021, we were authorized to issue
1,990,000,000
shares of common stock with a par value of $
0.0001
.
As of September 15, 2020, the effective date of the
reverse recapitalization,
619,085
shares of common stock were issued and outstanding in our predecessor company with a total par value
of $
62
and negative balance of additional paid in capital totaling $(
15,550
).
As of September 30, 2021, and as of December 31, 2021,
619,085
shares of
common stock were issued and outstanding.
No shares of common stock were issued during the three months ended December
31, 2021.
Effective December 29, 2020 we completed a 2,000:1
reverse stock split
. All numbers of our common shares disclosed as issued and outstanding in this Form 10Q have been retrospectively restated
to reflect the impact of the reverse split.
Warrants
No
warrants were issued or outstanding during the
three months ended December 31, 2021 or 2020.
Stock Options
We currently have no stock option plan.
No
stock options were issued or outstanding during
the three months ended December 31, 2021 or 2020.
NOTE 10.
SUBSEQUENT EVENTS
The Company evaluated subsequent events after December
31, 2021, in accordance with FASB ASC 855 Subsequent Events, through the date of the issuance of these financial statements and has determined
there have been no subsequent events for which disclosure other than as described below:
12
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION
AND RESULTS OF OPERATIONS
The following discussion should be read in conjunction
with our unaudited financial statements and notes thereto included herein. In connection with, and because we desire to take advantage
of, the "safe harbor" provisions of the Private Securities Litigation Reform Act of 1995, we caution readers regarding certain
forward looking statements in the following discussion and elsewhere in this report and in any other statement made by, or on our behalf,
whether or not in future filings with the Securities and Exchange Commission. Forward-looking statements are statements not based on historical
information and which relate to future operations, strategies, financial results or other developments. Forward looking statements are
necessarily based upon estimates and assumptions that are inherently subject to significant business, economic and competitive uncertainties
and contingencies, many of which are beyond our control and many of which, with respect to future business decisions, are subject to change.
These uncertainties and contingencies can affect actual results and could cause actual results to differ materially from those expressed
in any forward looking statements made by, or on our behalf. We disclaim any obligation to update forward-looking statements.
The independent registered public accounting firm's
report on the Company's consolidated financial statements as of September 30, 2021 and 2020 includes a "going concern"
explanatory paragraph, that describes substantial doubt about the Company's ability to continue as a going concern.
PLAN OF OPERATIONS
The Company's
plan of operation is to obtain debt or equity finance to meet our ongoing operating expenses and attempt to merge with another entity
with experienced management and opportunities for growth in return for shares of our common stock to create value for our shareholders.
The Company will need substantial additional capital
to support its budget. The Company has had no revenues. The Company has no committed source for any funds as of date hereof. In the event
funds cannot be raised when needed, the Company may not be able to carry out its business plan, may never achieve sales or royalty income,
and could fail in business as a result of these uncertainties.
The Company may borrow money to finance its future
operations, although it does not currently contemplate doing so. Any such borrowing will increase the risk of loss to the investor in
the event the Company is unsuccessful in repaying such loans. Readers are referred to our Form 10-Q filed for the quarter ended December
31, 2020, for a discussion of the results of operations for the three months ended December 31, 2020.
RESULTS OF OPERATIONS
Three Months Ended December 31, 2021
Revenue
We recognized
no revenue during the three months ended December 31, 2021, as we had no revenue generating activities during this period.
G
eneral
and Administrative Expenses
During the three
months ended December 31, 2021, we incurred general and administrative expenses of $
6,520 comprising public entity costs of $520
and professional fees of $6,000.
Operating Loss
During the three
months ended December 31, 2021, we incurred an operating loss of $
6,520
due to the factors
discussed above.
13
Interest and Other Income (Expenses) Net
During the three
months ended December 31, 2021, we recognized no interest and other income (expenses), net in the period.
Loss before Income Tax
During the three
months ended December 31, 2021, we incurred a loss before income taxes of $
6,520
due to the
factors discussed above.
Provision for Income Tax
No provision
for income taxes was recorded during the three months ended December 31, 2021 as we incurred a taxable loss in the period.
Net Loss
During the three
months ended December 31, 2021, we incurred a net loss of $
6,520
due to the factors discussed
above.
LIQUIDITY
At December 31, 2021, we had total current assets
of $262. At December 31, 2021, we had total liabilities of $35,680. Total liabilities included $11,335 in accounts payable, and $24,345
in loans payable by a related party.
Consequently, we are now dependent on raising additional
equity and/or debt to meet our ongoing operating expenses. There is no assurance that we will be able to raise the necessary equity and/or
debt that we will need to fund our ongoing operating expenses.
It is our current intention to seek to raise debt
and/or equity financing to meet ongoing operating expenses and attempt to merge with another entity with experienced management and opportunities
for growth in return for shares of our common stock to create value for our shareholders. There is no assurance that this series of events
will be satisfactorily completed.
Future losses are likely to occur as, until we are
able to merge with another entity with experienced management and opportunities for growth in return for shares of our common stock to
create value for our shareholders, we have no sources of income to meet our operating expenses.
As a result of these, among other factors, we received
from our registered independent public accountants in their report for the financial statements for the year ending September 30, 2021,
and the quarter ended December 31, 2021, an explanatory paragraph stating that there is substantial doubt about our ability to continue
as a going concern.
Our primary sources and uses of cash for the three
months ended December 31, 2021 and 2020 were as follows:
Three Months Ended
Three Months Ended
December 31, 2021
December 31, 2020
Net Cash Used in Operating Activities
$
—
$
(11,053
)
Net Cash Flows from Investing Activities
—
—
Net Cash Flows from Financing Activities
—
11,053
Net Movement in Cash and Cash Equivalents
$
—
$
—
14
Operating Activities
During
the three months ended December 31, 2021
, we incurred a net loss of $6,520 which after adjustments for an increase in accounts
payable of $6,520, resulting in net cash of $-0- being used in operations.
Investing Activities
During
the three months ended December 31, 2021, we had no investing activities
.
Financing Activities
During the three
months ended December 31, 2021, we had no financing activities
.
We are dependent upon the receipt of capital investment
or other financing to fund our ongoing operations and to execute our business plan to merge with another entity with experienced management
and opportunities for growth in return for shares of our common stock to create value for our shareholders`. In addition, we are dependent
upon our controlling shareholder to provide continued funding and capital resources. If continued funding and capital resources are unavailable
at reasonable terms, we may not be able to implement our plan of operations.
CRITICAL
ACCOUNTING POLICIES
All companies are required to include a discussion
of critical accounting policies and estimates used in the preparation of their financial statements. On an on-going basis, we evaluate
our critical accounting policies and estimates. We base our estimates on historical experience and on various other assumptions that we
believe to be reasonable under the circumstances, the results of which form our basis for making judgments about the carrying values of
assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different
assumptions or conditions.
Our significant accounting policies are described
in Note 3 of our Financial Statements on page 7. These policies were selected because they represent the more significant accounting policies
and methods that are broadly applied in the preparation of our financial statement.
Inflation
In the opinion of management, inflation has not and
will not have a material effect on our operations in the immediate future.
Management will continue to monitor inflation and
evaluate the possible future effects of inflation on our business and operations.
Off-Balance Sheet Arrangements
Per SEC regulations, we are required to disclose our
off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, such
as changes in financial condition, revenues, expenses, results of operations, liquidity, capital expenditures, or capital resources that
are material to investors. As of September 30, 2021 and as of December 31, 2021, we had no off-balance sheet arrangements.
Recently Issued Accounting Pronouncements
We have reviewed
all the recently issued, but not yet effective, accounting pronouncements and do not believe any of these pronouncements will have a material
impact on our financial statements
.
15
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
As a "smaller reporting company" as defined
by Item 10 of Regulation S-K, we are not required to provide information required by this Item.
ITEM 4. CONTROLS AND PROCEDURES
Evaluation of Disclosure Controls and Procedures
We maintain disclosure controls and procedures that
are designed to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act is (1) recorded,
processed, summarized and reported within the time periods specified in the SEC's rules and forms, and (2) accumulated and communicated
to our management, including our principal executive officer and principal financial officer, as appropriate to allow timely decisions
regarding required disclosure.
Our sole executive officer, who serves as the Chief
Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures as of December 31,
2021 (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act). Our management recognizes that any controls and procedures,
no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives, and management necessarily
applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures. Our Chief Executive Officer and
Chief Financial Officer has concluded, based upon the evaluation described above, that, as of December 31, 2021, our disclosure controls
and procedures were not effective due to the material weakness in internal control over financial reporting described below.
Material Weakness
In connection with the preparation of our financial
statements for the three months ended December 31, 2021, we determined that we did not maintain effective controls over certain aspects
of the financial reporting process because: (i) we lack a sufficient complement of personnel with a level of accounting expertise and
an adequate supervisory review structure that is commensurate with our financial reporting requirements, (ii) there is inadequate segregation
of duties due to the limitation on the number of our accounting personnel, and (iii) we have insufficient controls and processes in place
to adequately verify the accuracy and completeness of spreadsheets that we use for a variety of purposes for our financial reporting.
We intend to take appropriate and reasonable steps
to make the necessary improvements to remediate these deficiencies. However, due to our size and our financial resources, remediating
the several identified weaknesses has not been possible and may not be economically feasible now or in the future.
Changes in Internal Control Over Financial Reporting
There was no change in our internal control over financial
reporting that occurred during the fiscal quarter ended December 31, 2021, that has materially affected, or is reasonably likely to materially
affect, our internal control over financial reporting.
PART II. OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS
None.
ITEM 1A. RISK FACTORS
Not Applicable to Smaller Reporting Companies.
16
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS
The Company did not make any unregistered sales of
its securities from October 1, 2021 through December 31, 2021.
ITEM 3. DEFAULTS UPON SENIOR SECURITIES
None.
ITEM 4. MINE SAFETY DISCLOSURES
Not Applicable.
ITEM 5. OTHER INFORMATION
Reverse Split of Common Stock
Effective December 29, 2020 we completed a 2,000:1
reverse stock split. Following this reverse stock split, the number of our common shares issued and outstanding was reduced to 619,085.
All numbers of our common shares disclosed as issued and outstanding in this Form 10Q have been retrospectively restated to reflect the
impact of the reverse split.
As of December 31, and September 30, 2021, 619,085 shares of common stock
were issued and outstanding.
Change in Trading Symbol
Effective December 29, 2020, our trading symbol changed
from AAWC to CSTC, and we changed again to a
new trading symbol, "GIPL", with a market
effective date of September 13, 2021
Change of Control
Effective March 31, 2021, JS Electric, Inc., Path-Guard
Network, Inc. David Brown, Andrew N. Brown, Daniel Owen Trust, James Jones Trust and Brian Susi Inc (collectively "the Purchasers"),
purchased a total of 371,246 shares our common stock representing 59.97% of our issued and outstanding shares, in a private transaction
with David Cutler.
As a result of the closing of the transaction on March
31, 2021, the Purchasers acquired a majority of the issued shares eligible to vote.
The total purchase price of $400,000 was paid in cash
by the Purchasers at Closing.
On March 31, 2021, David Cutler and Redgie Green resigned
as executive officers of the Company subject to the Company filings its Form 10Q Quarterly Report for the quarter ended December 31, 2020.
Further, Mr. Green resigned as a director of the Company effective March 31, 2021 and Mr. Cutler resigned as a director effective ten
days after mailing of Notice to shareholders in compliance with the requirements of Section 14(f) of the Securities Exchange
Act of 1934. The resignation of Mr. Cutler and Mr. Green was not the result of any disagreement with the Company on any matter relating
to the Company's operations, policies, practices, or otherwise. The Board approved and accepted the resignations.
On March 31, 2021, John Shepard was appointed to serve
as Chairman of the Board of Directors and, subject to the effective date of the resignation of Mr. Cutler and Mr. Green, as the Company's
Chief Executive Officer, Chief Financial Officer and Secretary.
On November 3, 2021, John Shepard resigned as an executive
officer and director of the Company. The resignation of Mr. Shepard was not the result of any disagreement with the Company on any matter
relating to the Company's operations, policies, practices, or otherwise.
On January 4, 2022, Matthew
Veal was engaged as the Company's Chief Executive Officer, Chief Financial Officer and Secretary of the Company.
17
ITEM 6.
EXHIBITS
Exhibits.
The following is a complete list of exhibits filed as
part of this Form 10-Q. Exhibit numbers correspond to the numbers in the Exhibit Table of Item 601 of Regulation S-K.
Exhibit No.
Title of Document
3.1
Certification of Incorporation - Delaware – Canning Street Corporation – .9.15.20 (1)
3.2
Bylaws (1)
3.3
Certificate of Amendment of Certificate of Incorporation - 10.23.20 (1)
3.4
Certificate of Amendment to the Certificate of Incorporation dated May 10, 2021 (3)
3.5
Certificate of Correction dated May 11, 2021 (3)
4.1
Description of Securities (4)
10.1
Agreement and Plan of Merger and Reorganization into Holding Company Structure (1)
10.2
Stock Purchase Agreement dated March 31, 2021 (2)
31.1 *
Certification of the Company's Principal Executive and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant's report on Form 10-K for the year ended September 30, 2021.
32.1 *
Certification of the Company's Principal Executive and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS
XBRL Instance Document (3)
101.SCH
XBRL Taxonomy Extension Schema (3)
101.CAL
XBRL Taxonomy Extension Calculation Linkbase (3)
101.DEF
XBRL Taxonomy Extension Definition Linkbase (3)
101.LAB
XBRL Taxonomy Extension Label Linkbase (3)
101.PRE
XBRL Taxonomy Extension Presentation Linkbase (3)
* Filed herewith.
(1)
Incorporated
by reference from the exhibits included in the Company's Registration Statement on Form 10 dated December 28, 2020.
(2) Incorporated by reference to the Form 8-K
filed with the Securities and Exchange Commission on April 2, 2021.
(3) Incorporated by reference to the Form 8-K
filed with the Securities and Exchange Commission on May 13, 2021.
(4) Incorporated by reference to the Form 10-K
filed with the Securities and Exchange Commission on March 21, 2022.
18
SIGNATURES
Pursuant to the requirements of Section 12 of the
Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.
GLOBAL INNOVATIVE PLATFORMS, INS.
(Registrant)
Dated: May 2, 2022
By:
/s/ Matthew Veal
Matthew Veal
(Chief Executive Officer, Principal Executive Officer, Chief Financial Officer, and Principal Accounting Officer)
19