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<p style="margin: 0">&#160;</p>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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<td style="width: 1%; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr style="vertical-align: top">
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<td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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<tr style="vertical-align: top">
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<td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
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<td style="vertical-align: top; text-align: center"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&#160;</p>

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

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

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Former name, former address and former fiscal
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

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

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

<!-- Field: Page; Sequence: 1 -->
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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="font-family: Times New Roman, Times, Serif">Indicate
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">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.&#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">&#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: 35%"><span style="font: 10pt Times New Roman, Times, Serif">Large accelerated filer</span></td>
<td style="width: 10%"><span style="font-family: Times New Roman, Times, Serif">&#9744;</span></td>
<td style="width: 10%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="width: 35%"><span style="font: 10pt Times New Roman, Times, Serif">Accelerated filer</span></td>
<td style="width: 10%"><span style="font: 10pt Times New Roman, Times, Serif">&#9744;</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif"><span id="xdx_908_edei--EntityFilerCategory_c20210101__20210630_zYPjMUctrqL"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated filer</ix:nonNumeric></span></span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#9746;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">Smaller reporting company</span></td>
<td><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_90F_edei--EntitySmallBusiness_c20210101__20210630_z6E3g9roiDwi"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt:booleantrue" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">Emerging growth company</span></td>
<td><span style="font-family: Times New Roman, Times, Serif"><span id="xdx_901_edei--EntityEmergingGrowthCompany_c20210101__20210630_zjpvQ1mZQUol"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt:booleantrue" name="dei:EntityEmergingGrowthCompany">&#9746;</ix:nonNumeric></span></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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">If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. <span id="xdx_90F_edei--EntityExTransitionPeriod_c20210101__20210630_zogq2DyrZBN5"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt:booleanfalse" name="dei:EntityExTransitionPeriod">&#9744;</ix:nonNumeric></span></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). <span id="xdx_909_edei--EntityShellCompany_c20210101__20210630_z6H2NHdg3Prc"><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" format="ixt:booleantrue" name="dei:EntityShellCompany">Yes</ix:nonNumeric></span>&#160;&#9746; No &#9744;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of August 16, 2021, there were <span id="xdx_902_edei--EntityCommonStockSharesOutstanding_iI_c20210816_zyhcOQ8wbPf2"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2021-08-16" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,027,000</ix:nonFraction></span>
shares of the registrant&#8217;s common stock, par value $0.001 per share, outstanding.</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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    <div style="page-break-before: always; margin-top: 6pt; margin-bottom: 12pt"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr><td style="text-align: center; width: 100%">&#160;</td></tr></table></div>
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="background-color: rgb(204,238,255)">
<td colspan="2" style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_001">Cautionary Note&#160;Regarding Forward-Looking Statements</a></span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">ii</span></td></tr>
<tr style="background-color: White">
<td colspan="2" style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="background-color: rgb(204,238,255)">
<td colspan="2" style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_002">PART I &#8211; FINANCIAL INFORMATION</a></span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">1</span></td></tr>
<tr style="background-color: White">
<td colspan="2" style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="background-color: rgb(204,238,255)">
<td style="padding: 0; vertical-align: top; width: 7%; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Item 1.</span></td>
<td style="padding: 0; vertical-align: top; width: 86%; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_003">Financial Statements</a></span></td>
<td style="padding: 0; vertical-align: bottom; width: 7%; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">1</span></td></tr>
<tr style="background-color: White">
<td style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Item 2.</span></td>
<td style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_004">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</a></span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">10</span></td></tr>
<tr style="background-color: rgb(204,238,255)">
<td style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Item 3.</span></td>
<td style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_005">Quantitative and Qualitative Disclosures About Market Risk</a></span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">12</span></td></tr>
<tr style="background-color: White">
<td style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Item 4.</span></td>
<td style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_006">Controls and Procedures</a></span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">12</span></td></tr>
<tr style="background-color: rgb(204,238,255)">
<td colspan="2" style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="background-color: White">
<td colspan="2" style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_007">PART II &#8211; OTHER INFORMATION</a></span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">13</span></td></tr>
<tr style="background-color: rgb(204,238,255)">
<td colspan="2" style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: top; background-color: White">
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Item 1.</span></td>
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_008">Legal Proceedings</a></span></td>
<td style="padding: 0; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">13</span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Item 1A.</span></td>
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_009">Risk Factors</a></span></td>
<td style="padding: 0; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">13</span></td></tr>
<tr style="vertical-align: top; background-color: White">
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Item 2.</span></td>
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_010">Unregistered Sales of Equity Securities and Use of Proceeds</a></span></td>
<td style="padding: 0; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">13</span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Item 3.</span></td>
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_011">Defaults Upon Senior Securities</a></span></td>
<td style="padding: 0; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">13</span></td></tr>
<tr style="vertical-align: top; background-color: White">
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Item 4.</span></td>
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_012">Mine Safety Disclosures</a></span></td>
<td style="padding: 0; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">13</span></td></tr>
<tr style="vertical-align: top; background-color: rgb(204,238,255)">
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Item 5.</span></td>
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_013">Other Information</a></span></td>
<td style="padding: 0; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">13</span></td></tr>
<tr style="vertical-align: top; background-color: White">
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">Item 6.</span></td>
<td style="padding: 0; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_014">Exhibits</a></span></td>
<td style="padding: 0; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">13</span></td></tr>
<tr style="background-color: rgb(204,238,255)">
<td colspan="2" style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="background-color: White">
<td colspan="2" style="padding: 0; vertical-align: top; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif"><a href="#a_015">SIGNATURES</a></span></td>
<td style="padding: 0; vertical-align: bottom; text-align: right; text-indent: 0"><span style="font: 10pt Times New Roman, Times, Serif">14</span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 48px">&#160;</td>
    <td style="width: 29px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">acceptance of our smart-home products and services that we expect to market;</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 48px">&#160;</td>
    <td style="width: 29px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">our ability to retain key employees;</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 48px">&#160;</td>
    <td style="width: 29px"><span style="font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-size: 10pt">adverse changes in general market conditions for smart-home products and services in China;</span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
    <td style="width: 48px">&#160;</td>
    <td style="width: 29px">
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#9679;</p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#9679;</p></td>
    <td>
        <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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; text-align: justify">our future financing plans; and</p></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
<td style="width: 48px">&#160;</td>
<td style="width: 29px"><span style="font-size: 10pt">&#9679;</span></td>
<td style="text-align: justify"><span style="font-size: 10pt">our ability to address and as necessary adapt to changes in foreign, cultural, economic, political and financial market conditions which could impair our future operations and financial performance (including, without limitation, the changes resulting from the ongoing global novel coronavirus pandemic in China and around the world).</span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -0.25in">&#160;</p>

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

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

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

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

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

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

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 8%"><span style="font-size: 10pt"><b>Item 1.</b></span></td>
<td style="width: 92%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_003"></span>Financial Statements</b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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

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

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

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

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

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<tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_498_20210630_zboEbkaO1tNj" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
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    <td>&#160;</td><td>&#160;</td>
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<tr id="xdx_401_eus-gaap--LiabilitiesCurrentAbstract_i01B_zNT9DiXFo5G9" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_405_eus-gaap--AccountsPayableCurrent_i02I_maCzVYT_zgw4Gc8xKJff" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40A_eus-gaap--Liabilities_iTI_mtCzVYT_maCz1wt_zAOgHREw1U6a" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total Liabilities</td><td style="font-weight: bold">&#160;</td>
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<tr id="xdx_404_eus-gaap--CommitmentsAndContingencies_iI_zL3A2HJFQIRi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Commitments and Contingencies</td><td style="font-weight: bold">&#160;</td>
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<tr id="xdx_40A_eus-gaap--StockholdersEquityAbstract_iB_zyxi5IrB6qnc" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Stockholders&#8217; Deficit</td><td>&#160;</td>
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<tr id="xdx_40F_eus-gaap--CommonStockValue_i01I_maCzQgX_zTeggIqB7uu1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40B_eus-gaap--AdditionalPaidInCapital_i01I_maCzQgX_zQhq3yrn0TH2" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0 0 0 20pt">Additional paid-in-capital</td><td>&#160;</td>
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<tr id="xdx_404_eus-gaap--RetainedEarningsAccumulatedDeficit_i01I_maCzQgX_zcLWfVElzEw6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0 0 0 20pt; text-align: left">Accumulated Deficit</td><td style="padding-bottom: 1pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><b></b>&#160;</p>

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

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

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

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

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

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

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

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

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

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

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

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<tr style="vertical-align: bottom; background-color: White">
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<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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<tr id="xdx_407_eus-gaap--Revenues_d0_maCz5xg_zaZabUDcwkF7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_405_eus-gaap--CostOfRevenue_d0_msCz5xg_zMa6xikl3fr8" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_40A_eus-gaap--GrossProfit_iT_d0_mtCz5xg_maCz19u_zfcLFOtWk4d" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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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>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_407_eus-gaap--OperatingExpensesAbstract_iB_zMqqtFxJOx6c" 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"></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_406_eus-gaap--ProfessionalFees_i01_maCzeZG_z2mAxeC9AAtj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Professional fees</td><td>&#160;</td>
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<tr id="xdx_40F_eus-gaap--GeneralAndAdministrativeExpense_i01_maCzeZG_zWSHDJ34E6I2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">General &amp; administrative expenses</td><td style="padding-bottom: 1pt">&#160;</td>
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<tr id="xdx_402_eus-gaap--OperatingExpenses_iT_mtCzeZG_msCz19u_zXMCuwTEZGXf" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total operating expenses</td><td style="padding-bottom: 1pt">&#160;</td>
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_iT_mtCz19u_maCzRGj_zRmMcdOP8X9b" style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_409_eus-gaap--NonoperatingIncomeExpenseAbstract_iB_z49wmFJLXWu3" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Other expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr id="xdx_405_eus-gaap--GainLossOnSaleOfPropertyPlantEquipment_i01_d0_maCzooo_zgM93yZW8epl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:GainLossOnSaleOfPropertyPlantEquipment" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,623</ix:nonFraction></td><td style="text-align: left; padding-bottom: 1pt">)</td></tr>
<tr id="xdx_409_eus-gaap--NonoperatingIncomeExpense_iT_d0_mtCzooo_maCzRGj_zWL90DOTxN44" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Total other expense</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2021-04-012021-06-30" format="ixt:zerodash" decimals="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="text-align: left; padding-bottom: 1pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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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)">
    <td>&#160;</td><td>&#160;</td>
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</table>




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

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td style="padding-left: 10pt; text-indent: -10pt; width: 3%"><i id="xdx_F0F_zNcu48FNDpz4">*</i></td>
  <td style="padding-left: 10pt; text-indent: -10pt; width: 97%"><i id="xdx_F1E_zbBM81vP3tE7"><ix:footnote id="Footnote000192" xml:lang="en-US">Less than $0.01</ix:footnote></i></td></tr>
</table>


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

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

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

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

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

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

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

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

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

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

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

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

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

<table cellpadding="0" cellspacing="0" id="xdx_307_114_zCLZ5ejlWq65" summary="xdx: Statement - Condensed Statements of Changes in Stockholders&apos; Equity (Unaudited) (USD $)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of &#160; Common &#160; Shares</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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<tr id="xdx_402_eus-gaap--ProfitLoss_zolwKsoYDR0k" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_402_eus-gaap--ProceedsFromContributedCapital_z9jtYTRR0I1h" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_43B_c20210401__20210630_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iE_zRaNw2CxtT8d" style="vertical-align: bottom; background-color: White">
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</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><b></b>&#160;</p>

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

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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<tr id="xdx_402_eus-gaap--ProfitLoss_zVHKMJIqTGbj" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_402_eus-gaap--ProceedsFromContributedCapital_zjPRJ5hqdL67" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Contributions from stockholders</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">&#8212;</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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<tr id="xdx_434_c20210101__20210630_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iE_z6dkKBRYPQvc" style="vertical-align: bottom; background-color: White">
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</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>For the Three Months ended June 30, 2020</b></p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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<tr id="xdx_43D_c20200401__20200630_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iS_zO0HQj48jxE1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_402_eus-gaap--ProfitLoss_z6JGxWlH3yxk" style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom">
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<tr id="xdx_402_eus-gaap--ProfitLoss_zxzzrhmZxB1g" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_40A_ecustom--ForgivenessOfRelatedPartyLoans_iP3us-gaap--ProfitLoss_zOVUUER9AqUc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_402_eus-gaap--ProceedsFromContributedCapital_zfVAIQNGCi76" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_43F_c20200101__20200630_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iE_zxQ9vDv3fEL2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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

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

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

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

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

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

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

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

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

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

<table cellpadding="0" cellspacing="0" id="xdx_300_122_z3rRpeUepHX3" summary="xdx: Statement - Condensed Statements of Cash Flows (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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<tr style="vertical-align: bottom">
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<tr id="xdx_408_eus-gaap--AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B_z9rnRj8mHWM9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_400_eus-gaap--GainLossOnDispositionOfAssets_i02N_di_msCz0s4_zDITnLPHvP9" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_405_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_i01B_zmSik52UldIc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40A_eus-gaap--NetCashProvidedByUsedInOperatingActivities_iT_mtCz0s4_maCzwrI_z34QKSPJxPa6" style="vertical-align: bottom; background-color: White">
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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_40B_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_zWAUPn3bh25c" style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_402_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zFUMgP4BbBU1" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_409_eus-gaap--ProceedsFromContributionsFromParent_i01_maNCPBUzRIm_zkiytJD5rdP1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_406_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_maCzwrI_mtNCPBUzRIm_zjJpF5heCCX2" style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
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<tr id="xdx_407_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect_iT_d0_mtCzwrI_zj88FYSzeEyd" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_409_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iS_d0_z7nusI6vIsE6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40E_eus-gaap--Cash_iE_d0_z1lMMrGZfWEa" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_406_eus-gaap--SupplementalCashFlowInformationAbstract_iB_z7UpGeWqmLV2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_40B_ecustom--NoncashActivities_i01_zs4tqF9qKBHf" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_40A_ecustom--ForgivenessOfRelatedPartyLoan_i01_d0_zuKehJOpx3S7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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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></tr>
<tr id="xdx_40A_eus-gaap--SupplementalCashFlowInformationAbstract_iB_ztRH0ec6NFRh" 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_407_ecustom--CashPaidForAbstract_i01B_zDxzNgBIlG1k" style="vertical-align: bottom; background-color: White">
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<tr id="xdx_40B_eus-gaap--InterestPaidNet_i01_d0_zSG5RQ7c7T5j" style="vertical-align: bottom; background-color: rgb(204,238,255)">
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<tr id="xdx_409_eus-gaap--IncomeTaxesPaidNet_i01_d0_zpgIc9v3aJZi" style="vertical-align: bottom; background-color: White">
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</table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><b></b>&#160;</p>

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

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

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

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

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

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

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

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock"><p id="xdx_804_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zRzRUMpr1nA4" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 1&#160;&#8211; <span id="xdx_82B_zz7BAb058fjl">ORGANIZATION AND BASIS OF PRESENTATION</span></b></p>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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POLICIES</span></b></p>

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

<ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_846_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zgDn4RKST81d" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span id="xdx_86F_zeEKb2p30bW8">Basis of Presentation</span></i></b></p>

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

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

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



<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">The Company computes earnings (loss) per share
in accordance with &#8220;ASC-260&#8221;, &#8220;Earnings per Share&#8221; which requires presentation of both basic and diluted
earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available
to common stockholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives
effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common
shares if their effect is anti-dilutive. There were <span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20210101__20210630_z27j9I29tdpg" title="Dilutive securities"><span id="xdx_90C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_do_c20200101__20201231_z5sXLfrjxQI6" title="Dilutive securities"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2021-01-01to2021-06-30" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" contextRef="From2020-01-012020-12-31" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">no</ix:nonFraction></ix:nonFraction></span></span> dilutive shares outstanding as of June 30, 2021 and December 31, 2020.</p>


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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company considers all highly liquid instruments
purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment
purposes.</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has not adopted any policy regarding
payment of dividends. No dividends have been paid during any of the periods shown.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p id="xdx_84F_eus-gaap--IncomeTaxPolicyTextBlock_zcbCuyDbRiA1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span id="xdx_868_zfJAC4x0g3b1">Income Taxes</span></i></b></p>

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

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

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<ix:exclude><p id="xdx_236_zTqmLjSajdy7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:AdvertisingCostsPolicyTextBlock"><p id="xdx_84F_eus-gaap--AdvertisingCostsPolicyTextBlock_zTcrzf6XBtCg" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span id="xdx_86B_zdJtjhkFrTT3">Advertising Costs</span></i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company&#8217;s policy regarding advertising
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June 30, 2021 and 2020<b>.</b></p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_84D_eus-gaap--UseOfEstimates_z0PLBFTCgaWk" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span id="xdx_86D_zqvfKYcU7lCe">Use of Estimates</span></i></b></p>

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

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

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:CompensationRelatedCostsPolicyTextBlock"><p id="xdx_846_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zl8jOMawyHH7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span id="xdx_864_zQJIk1YSfIYf">Stock-Based Compensation</span></i></b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the three and six months ended June 30,
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option plan and has not granted any stock options.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p id="xdx_84C_eus-gaap--RevenueRecognitionPolicyTextBlock_zDwF4s9Pnvwd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span id="xdx_86A_z6xnxkXsmbVi">Revenue Recognition</span></i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On January 1, 2019, the Company adopted Accounting
Standards Codification (&#8220;ASC&#8221;) Topic 606, &#8220;Revenue from Contracts with Customers, which outlines a single comprehensive
model for entities to use in accounting for revenue arising from contracts with customers that supersedes most current revenue
recognition guidance. The updated guidance, and subsequent clarifications, collectively referred to as ASC 606, require an entity
to recognize revenue when it transfers control of promised goods or services to customers in an amount that reflects the consideration
to which the entity expects to be entitled in exchange for those goods or services. Previously we recorded revenue based on ASC
Topic 605. Adoption of new accounting standard did not have any material impact on our reported revenue.</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>

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

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
<tr style="vertical-align: top">
<td style="width: 24px"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="width: 24px"><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
<td style="padding-right: 35.8pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Identification of
the contract, or contracts, with customer;</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
<td style="padding-right: 35.8pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Identification of
the performance obligations in the contract;</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
<td style="padding-right: 35.8pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Determination of
the transaction price;</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
<td style="padding-right: 35.8pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Allocation of the
transaction price to the performance obligations in the contract; and</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#9679;</span></td>
<td style="padding-right: 35.8pt; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Recognition of revenue
when, or as, we satisfy performance obligation.</span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

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


<ix:exclude><p id="xdx_233_zzFgePt3tDd2" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_239_zOW079y6giG9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

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</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="exnn:TaxationPoliciesTextBlock"><p id="xdx_84A_ecustom--TaxationPoliciesTextBlock_zrK2tH9YCN38" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><i>Taxation</i></b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Deferred income taxes are recognized for temporary
differences between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements,
net operating loss carry forwards and credits. Deferred tax assets are reduced by a valuation allowance when, in the opinion of
management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Current income
taxes are provided in accordance with the laws of the relevant taxing authorities. Deferred tax assets and liabilities are measured
using enacted rates expected to apply to taxable income in which temporary differences are expected to be reversed or settled.
The effect on deferred tax assets and liabilities of changes in tax rates is recognized in the statement of comprehensive income
in the period of the enactment of the change.</p>

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

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

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

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

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_847_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zQ59dVo2fYHd" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i><span id="xdx_863_zlPG4RBGoU79">Recent Accounting Pronouncements</span></i></b></p>

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

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

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



<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">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company has <span id="xdx_905_eus-gaap--CommonStockSharesAuthorized_iI_c20210630_zgvF8tSdn7lk" title="Common stock shares authorized"><span id="xdx_900_eus-gaap--CommonStockSharesAuthorized_iI_c20201231_zXcGSdgwc3Pb" title="Common stock shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">75,000,000</ix:nonFraction></ix:nonFraction></span></span> shares of common
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no securities issued.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of June 30, 2021 and December 31, 2020,
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<ix:exclude><p id="xdx_234_z2VvNmWuhXI" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the three and six months ended June
30, 2021, the Company received capital contribution of $<span id="xdx_900_eus-gaap--ProceedsFromContributedCapital_pp0p0_c20210401__20210630_zLyzUqjoFb0i" title="Capital contributions from shareholders"><ix:nonFraction name="us-gaap:ProceedsFromContributedCapital" contextRef="From2021-04-012021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">14,300</ix:nonFraction></span> and $<span id="xdx_90D_eus-gaap--ProceedsFromContributedCapital_c20210101__20210630_pp0p0" title="Capital contributions from shareholders"><ix:nonFraction name="us-gaap:ProceedsFromContributedCapital" contextRef="From2021-01-01to2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">39,350</ix:nonFraction></span> respectively from its majority stockholder, Weining
Zheng, for working capital uses. The capital contribution was recorded in additional paid-in-capital.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_80E_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zxnnuYgu9Ws7" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 4 &#8211; <span id="xdx_82D_zt4XGCmJBQF9">RELATED PARTY TRANSACTIONS</span></b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Since its inception through December 31, 2019,
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costs and operating expenses. On January 22, 2020, the Company and Mr. Asylbekov entered into a debt forgiveness agreement pursuant
to which the former sole officer and director forgave the loan with the principal amount of $<span id="xdx_908_eus-gaap--DebtInstrumentDecreaseForgiveness_c20200101__20200122__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AsylbekovMember_pp0p0" title="Debt forgiveness"><ix:nonFraction name="us-gaap:DebtInstrumentDecreaseForgiveness" contextRef="From2020-01-012020-01-22_custom_AsylbekovMember" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,524</ix:nonFraction></span> that the Company owed to him.
Therefore, the Company recorded a gain of $<span id="xdx_90F_ecustom--ForgivenessOfRelatedPartyLoans_pp0p0_c20200101__20200630_zXSOdkTSCcvg" title="Forgiveness of related party loan"><ix:nonFraction name="exnn:ForgivenessOfRelatedPartyLoans" contextRef="From2020-01-012020-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,524</ix:nonFraction></span> in the six months ended June 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">During the three and six months ended June
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Zheng, for working capital uses.</p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2021-01-01to2021-06-30" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_805_eus-gaap--SubsequentEventsTextBlock_zWFrHkBIefr6" style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>NOTE 5 - <span id="xdx_82F_zMGDhQnkuuP4">SUBSEQUENT EVENTS</span></b></p>

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

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

</ix:nonNumeric><p id="xdx_81F_zxS4xxtzRCy3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 8%"><span style="font-size: 10pt"><b>Item&#160;2.</b></span></td>
<td style="width: 92%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_004"></span>Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations </b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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

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

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

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

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

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

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

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

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the three months ended June 30, 2021, we incurred operating expenses
of $15,047, which included legal, accounting, audit and filing expenses. The amount is consistent with $16,300 incurred during the same
period of 2020.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the six months ended June 30, 2021,
we incurred operating expenses of $34,244, which is fairly consistent with the $30,057 incurred during the same period of 2020.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As a result of the foregoing, our net loss
for the three and six months ended June 30, 2021 was $15,047 and $34,244 respectively as compared to the net loss of $16,300 and
$34,680 for the same periods of 2020.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of June 30, 2021, our total liabilities
were $4,238 compared to $9,344 at December 31, 2020. Stockholders&#8217; deficit was $4,238 as of June 30, 2021 compared to the
stockholders&#8217; deficit of $9,344 as of December 31, 2020.</p>

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">For the six months ended June 30, 2021, net
cash flows used in operating activities was $39,350 due to:</p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0">
<tr style="vertical-align: top">
<td style="width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="width: 0.25in">&#9679;<span style="font: 10pt Times New Roman, Times, Serif"></span></td>
<td style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">net loss of $34,244; and</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td>&#9679;</td>
<td style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Decrease in accounts payable of $5,106.</span></td></tr>
</table>


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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Net cash flows used in operating activities
was $18,460 for the same period of 2020 due to:</p>

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

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0">
<tr style="vertical-align: top">
<td style="width: 0.25in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="width: 0.25in">&#9679;</td>
<td style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">net loss of $34,680;</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td>&#9679;<span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Increase in non-cash write-off of fixed
assets of $4,623;</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td>&#9679;<span style="font: 10pt Times New Roman, Times, Serif"></span></td>
<td style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Increase in prepaid expenses of $2,747;</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td>&#9679;</td>
<td style="text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif">Increase in accounts payable of $8,850.</span></td></tr>
</table>


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

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have financed our operations primarily from
either advance from stockholders or financing through the sales of securities. For the six months ended June 30, 2021, we received
capital contributions of $39,350 from our major stockholder for working capital uses. For the same period of 2020, we received
capital contributions of $18,450 from our then sole officer and director.</p>

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

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

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

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

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

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

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

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

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



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></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: 8%; text-align: justify"><span style="font-size: 10pt"><b>Item 3.</b></span></td>
<td style="width: 92%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_005"></span>Quantitative and Qualitative Disclosures about Market Risk.</b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Not applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 8%; text-align: justify"><span style="font-size: 10pt"><b>Item 4.</b></span></td>
<td style="width: 92%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_006"></span>Controls and Procedures.</b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 26.4pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Disclosure controls and
procedures are controls and other procedures designed to ensure that information required to be disclosed in our reports filed
or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC&#8217;s
rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that
information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to
our Principal Executive Officer and Principal Financial Officer (the &#8220;Certifying Officer&#8221;) or persons performing similar
functions, as appropriate, to allow timely decisions regarding required disclosure.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Under the supervision of
our Certifying Officer, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures as
defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on the foregoing, our Certifying Officer concluded that
our disclosure controls and procedures were not effective as of June 30, 2021 due to the material weaknesses in our internal control
over financial reporting, which are indicative of many small companies with small staff: (i) lack of proper segregation of duties
and risk assessment process; (ii) lack of formal documentation in internal controls over financial reporting; (iii) lack of multi-level
review and oversight in internal control structure and (iv) lack of independent directors and an audit committee. We will devote
resources to remediate these material weaknesses as we grow and such resources required for implementing proper internal controls
for financial reporting are available.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">There have not been any
changes in our internal controls over financial reporting that occurred during our fiscal quarter ended June 30, 2021 that has
materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

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

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 8%"><span style="font-size: 10pt"><b>Item 1.</b></span></td>
<td style="width: 92%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_008"></span>Legal Proceedings.</b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-size: 10pt"><b>Item&#160;1A.</b></span></td>
    <td style="width: 92%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_009"></span>Risk Factors.</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We are a smaller reporting
company and accordingly we are not required to provide information required by this Item.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 8%"><span style="font-size: 10pt"><b>Item 2.</b></span></td>
<td style="width: 92%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_010"></span>Unregistered Sales of Equity Securities and Use of Proceeds.</b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 8%"><span style="font-size: 10pt"><b>Item 3.</b></span></td>
<td style="width: 92%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_011"></span>Defaults Upon Senior Securities.</b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">None.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 8%"><span style="font-size: 10pt"><b>Item 4.</b></span></td>
    <td style="width: 92%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_012"></span>Mine Safety Disclosures.</b></span></td></tr>
</table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Not applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 8%"><span style="font-size: 10pt"><b>Item 5.</b></span></td>
<td style="width: 92%; text-align: justify"><span style="font-size: 10pt"><b><span id="a_013"></span>Other Information.</b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Not applicable.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="width: 8%"><span style="font: 10pt Times New Roman, Times, Serif"><b>Item 6.</b></span></td>
<td style="width: 92%; text-align: justify"><span style="font: 10pt Times New Roman, Times, Serif"><b><span id="a_014"></span>Exhibits.</b></span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="border-bottom: black 1pt solid; width: 8%"><span style="font-size: 10pt"><b>Number</b></span></td>
<td style="width: 2%; padding-bottom: 1pt">&#160;</td>
<td style="border-bottom: black 1pt solid; width: 90%"><span style="font-size: 10pt"><b>Description</b></span></td></tr>
<tr style="vertical-align: top">
<td>&#160;</td>
<td>&#160;</td>
<td>&#160;</td></tr>
<tr style="vertical-align: top; background-color: #CCEEFF">
<td><span style="font-size: 10pt">31.1*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt"><a href="e3029_ex31-1.htm">Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</a></span></td></tr>
<tr style="vertical-align: top; background-color: white">
<td><span style="font-size: 10pt">32.1**</span></td>
<td>&#160;</td>
<td style="text-align: justify"><span style="font-size: 10pt"><a href="e3029_ex32-1.htm">Certification pursuant to 18 U.S.C. Section&#160;1350, as adopted pursuant to Section&#160;906 of the Sarbanes-Oxley Act of 2002.</a></span></td></tr>
<tr style="vertical-align: top; background-color: #CCEEFF">
<td><span style="font-size: 10pt">101.INS*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Instance Document</span></td></tr>
<tr style="vertical-align: top; background-color: white">
<td><span style="font-size: 10pt">101.SCH*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Taxonomy Extension Schema Document</span></td></tr>
<tr style="vertical-align: top; background-color: #CCEEFF">
<td><span style="font-size: 10pt">101.CAL*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Taxonomy Extension Calculation Linkbase Document</span></td></tr>
<tr style="vertical-align: top; background-color: white">
<td><span style="font-size: 10pt">101.DEF*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Taxonomy Extension Definition Linkbase Document</span></td></tr>
<tr style="vertical-align: top; background-color: #CCEEFF">
<td><span style="font-size: 10pt">101.LAB*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Taxonomy Extension Label Linkbase Document</span></td></tr>
<tr style="vertical-align: top; background-color: white">
<td><span style="font-size: 10pt">101.PRE*</span></td>
<td>&#160;</td>
<td><span style="font-size: 10pt">XBRL Taxonomy Extension Presentation Linkbase Document</span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

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

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

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td colspan="2"><span style="font: 10pt Times New Roman, Times, Serif"><b>Exent Corp.</b></span></td></tr>
<tr style="vertical-align: top">
<td style="width: 50%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="width: 5%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td style="width: 45%"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">Dated: August 16, 2021</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">By:</span></td>
<td style="border-bottom: black 1pt solid"><span style="font: 10pt Times New Roman, Times, Serif">/s/ Li Deng</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">Name: Li Deng</span></td></tr>
<tr style="vertical-align: top">
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></td>
<td><span style="font: 10pt Times New Roman, Times, Serif">Title: President, Treasurer and Secretary &#160; <br />
(Principal Executive Officer and Principal<br /> Financial and Accounting Officer)</span></td></tr>
</table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&#160;</p>

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[{"type": "10-Q", "sequence": "1", "filename": "e3029_10q.htm", "description": "FORM 10-Q", "secsgml_size_bytes": 276607}]
{"company-data": {"conformed-name": "EXENT CORP.", "cik": "0001726744", "assigned-sic": "3444", "irs-number": "352611667", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "10-Q", "act": "34", "file-number": "333-222829", "film-number": "211179026"}, "business-address": {"street1": "ROOM 6B1-2, BLOCK AB, TIANXIANG BUILDING", "street2": "CHE GONG MIAO,FUTIAN DISTRICT, SHENZHEN,", "city": "GUANGDONG", "state": "F4", "zip": "517000", "phone": "8675583218411"}, "mail-address": {"street1": "ROOM 6B1-2, BLOCK AB, TIANXIANG BUILDING", "street2": "CHE GONG MIAO,FUTIAN DISTRICT, SHENZHEN,", "city": "GUANGDONG", "state": "F4", "zip": "517000"}}
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended
June 30, 2021
OR
☐
TRANSITION
REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from ________ to ________.
Commission
File Number:
333-222829
Exent Corp.
(Exact name of registrant as specified in its
charter)
Nevada
35-2611667
(State or other jurisdiction
(IRS Employer
of incorporation or organization)
Identification No.)
Room 6B1-2
,
Block AB
,
Tianxiang Building
Che Gong Miao
,
Futian District
Shenzhen
,
Guangdong
, People's Republic of
China
517000
(Address of principal executive offices)
(Zip Code)
+86
755-83218411
(Registrant's telephone number, including
area code)
Not Applicable
(Former name, former address and former fiscal
year, if changed since last report)
Indicate by check mark whether the registrant
(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding
12 months (or for such shorter period that the registrant was required
to file such reports), and (2) has been subject to such filing requirements for the past 90 days.
Yes
☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant
to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit such files).
Yes
☒ No ☐
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer,"
"smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
☐
Accelerated filer
☐
Non-accelerated filer
☒
Smaller reporting company
☒
Emerging growth company
☒
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).
Yes
☒ No ☐
As of August 16, 2021, there were
2,027,000
shares of the registrant's common stock, par value $0.001 per share, outstanding.
TABLE OF CONTENTS
Cautionary Note Regarding Forward-Looking Statements
ii
PART I – FINANCIAL INFORMATION
1
Item 1.
Financial Statements
1
Item 2.
Management's Discussion and Analysis of Financial Condition and Results of Operations
10
Item 3.
Quantitative and Qualitative Disclosures About Market Risk
12
Item 4.
Controls and Procedures
12
PART II – OTHER INFORMATION
13
Item 1.
Legal Proceedings
13
Item 1A.
Risk Factors
13
Item 2.
Unregistered Sales of Equity Securities and Use of Proceeds
13
Item 3.
Defaults Upon Senior Securities
13
Item 4.
Mine Safety Disclosures
13
Item 5.
Other Information
13
Item 6.
Exhibits
13
SIGNATURES
14
i
CAUTIONARY NOTE REGARDING FORWARD-LOOKING
STATEMENTS
This report, including, without limitation,
statements under the heading "Management's Discussion and Analysis of Financial Condition and Results of Operations,"
includes forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E
of the Securities Exchange Act of 1934, as amended ("Exchange Act"). These forward-looking statements can be identified
by the use of forward-looking terminology, including the words "believes," "estimates," "anticipates,"
"expects," "intends," "plans," "may," "will," "potential,"
"projects," "predicts," "continues," or "should," or, in each case, their negative
or other variations or comparable terminology. There can be no assurance that actual results will not materially differ from expectations.
Such statements include, but are not limited to, any statements relating to our ability to consummate any acquisition or other
business combination and any other statements that are not statements of current or historical facts. These statements are based
on management's current expectations, but actual results may differ materially due to various factors, including, but not
limited to:
●
our ability to establish our business in China and implement our business plan;
●
acceptance of our smart-home products and services that we expect to market;
●
our ability to retain key employees;
●
adverse changes in general market conditions for smart-home products and services in China;
●
●
our ability to continue as a going concern;
our future financing plans; and
●
our ability to address and as necessary adapt to changes in foreign, cultural, economic, political and financial market conditions which could impair our future operations and financial performance (including, without limitation, the changes resulting from the ongoing global novel coronavirus pandemic in China and around the world).
The forward-looking statements contained in
this report are based on our current expectations and beliefs concerning future developments and their potential effects on us.
Future developments affecting us may not be those that we have anticipated. These forward-looking statements involve a number of
risks, uncertainties (some of which are beyond our control) and other assumptions that may cause actual results or performance
to be materially different from those expressed or implied by these forward-looking statements. These risks and uncertainties include,
but are not limited to, those factors described under the heading "Risk Factors" in our periodic reports filed with
the U.S. Securities and Exchange Commission (the "SEC"). Should one or more of these risks or uncertainties materialize,
or should any of our assumptions prove incorrect, actual results may vary in material respects from those projected in these forward-looking
statements. We undertake no obligation to update or revise any forward-looking statements, whether as a result of new information,
future events or otherwise, except as may be required under applicable securities laws. These risks and others described in our
periodic reports are not exhaustive.
By their nature, forward-looking statements
involve risks and uncertainties because they relate to events and depend on circumstances that may or may not occur in the future.
We caution you that forward-looking statements are not guarantees of future performance and that our actual results of operations,
financial condition and liquidity, and developments in the industry in which we operate may differ materially from those made in
or suggested by the forward-looking statements contained in this report. In addition, even if our results or operations, financial
condition and liquidity, and developments in the industry in which we operate are consistent with the forward-looking statements
contained in this report, those results or developments may not be indicative of results or developments in subsequent periods.
ii
PART I - FINANCIAL INFORMATION
Item 1.
Financial Statements
Exent Corp.
Condensed Balance Sheets
(US$, except share data or otherwise noted)
June 30, 2021
December 31,
2020
(Unaudited)
(Audited)
ASSETS
Current Assets
Cash
$
—
$
—
Total Current Assets
—
—
Total Assets
$
—
$
—
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
Accounts Payable
$
4,238
9,344
Total Liabilities
4,238
9,344
Commitments and Contingencies
—
—
Stockholders' Deficit
Common stock, $
0.001
par value,
75,000,000
shares authorized;
2,027,000
shares issued and outstanding as of June 30, 2021 and December 31, 2020
2,027
2,027
Additional paid-in-capital
144,678
105,328
Accumulated Deficit
(
150,943
)
(
116,699
)
Total Stockholders' Equity (Deficit)
(
4,238
)
(
9,344
)
Total Liabilities and Stockholders' Equity
$
—
$
—
The accompanying notes are an integral part
of these condensed financial statements.
1
Exent Corp.
Condensed Statements of Operations
(US$, except share data or otherwise noted)
For the Three Months Ended
For the Six Months Ended
June 30,
June 30,
2021
2020
2021
2020
(Unaudited)
(Unaudited)
(Unaudited)
(Unaudited)
Revenue
$
—
$
—
$
—
$
—
Cost of sales
—
—
—
—
Gross profit
—
—
—
—
Operating Expenses
Professional fees
13,050
15,050
30,250
26,150
General & administrative expenses
1,997
1,250
3,994
3,907
Total operating expenses
15,047
16,300
34,244
30,057
Loss from operations
(
15,047
)
(
16,300
)
(
34,244
)
(
30,057
)
Other expense
Other expenses write off of property & equipment
—
—
—
(
4,623
)
Total other expense
—
—
—
(
4,623
)
Loss before income taxes
(
15,047
)
(
16,300
)
(
34,244
)
(
34,680
)
Provision for income taxes
—
—
—
—
Net loss
$
(
15,047
)
$
(
16,300
)
$
(
34,244
)
$
(
34,680
)
Earnings (loss) per common share: basic and diluted
—
*
—
*
(
0.02
)
(
0.02
)
Weighted average number of common shares basic and diluted
2,027,000
2,027,000
2,027,000
2,027,000
*
Less than $0.01
The accompanying notes are an integral part
of these condensed financial statements.
2
Exent Corp.
Condensed Statements of Changes in Stockholders'
Equity
(US$, except share data
or otherwise noted)
For the Three Months Ended June 30, 2021
Number of   Common   Shares
Amount
Additional paid-in capital
Accumulated Deficit
Total equity
Balance as of March 31, 2021
2,027,000
$
2,027
$
130,378
$
(
135,896
)
$
(
3,491
)
Net loss
(
15,047
)
(
15,047
)
Contributions from stockholders
—
—
14,300
—
14,300
Balance as of June 30, 2021 (unaudited)
2,027,000
$
2,027
144,678
(
150,943
)
(
4,238
)
For the Six Months Ended June 30, 2021
Number of   Common   Shares
Amount
Additional paid-in capital
Accumulated Deficit
Total equity
Balance as of January 1, 2021
2,027,000
$
2,027
$
105,328
$
(
116,699
)
$
(
9,344
)
Net loss
(
34,244
)
(
34,244
)
Contributions from stockholders
—
—
39,350
—
39,350
Balance as of June 30, 2021 (unaudited)
2,027,000
$
2,027
144,678
(
150,943
)
(
4,238
)
For the Three Months ended June 30, 2020
Number of   Common   Shares
Amount
Additional paid-in capital
Accumulated Deficit
Total equity
Balance as of March 31, 2020
2,027,000
$
2,027
$
67,547
$
(
65,374
)
$
4,200
Net loss
(
16,300
)
(
16,300
)
Contributions from stockholders
—
—
3,250
—
3,250
Balance as of June 30, 2020 (unaudited)
2,027,000
$
2,027
$
70,797
(
81,674
)
(
8,850
)
For the Six Months ended June 30, 2020
Number of   Common   Shares
Amount
Additional paid-in capital
Accumulated Deficit
Total equity
Balance as of January 1, 2020
2,027,000
$
2,027
$
25,823
$
(
46,994
)
$
(
19,144
)
Net loss
(
34,680
)
(
34,680
)
Forgiveness of related party loan
—
—
26,524
—
26,524
Contributions from stockholders
—
—
18,450
—
18,450
Balance as of June 30, 2020 (unaudited)
2,027,000
$
2,027
70,797
(
81,674
)
(
8,850
)
The accompanying notes are an integral part
of these condensed financial statements.
3
Exent Corp.
Condensed Statements of Cash Flows
(US$, except share data or otherwise noted)
For Six Months Ended June 30, 2021
For Six Months Ended June 30, 2020
(Unaudited)
(Unaudited)
Operating Activities
Net loss
$
(
34,244
)
$
(
34,680
)
Adjustments of non-cash items
Write-off of property & equipment
—
4,623
Changes in working capital
Increase in prepaid expenses
—
2,747
Increase (decrease) in accounts payable
(
5,106
)
8,850
Net cash used in operating activities
(
39,350
)
(
18,460
)
Investing Activities
Proceeds from sales of capital assets
—
—
Net cash provided by Investing activities
—
—
Financing Activities
Capital contributions from stockholders
39,350
18,450
Net cash provided by financing activities
39,350
18,450
Net increase in cash and equivalents
—
(
10
)
Cash and equivalents at beginning of the period
—
10
Cash and equivalents at end of the period
$
—
$
—
Supplemental cash flow information:
Non-cash activities
Forgiveness of related party loan
$
—
$
26,524
Supplemental cash flow information:
Cash paid for:
Interest
$
—
$
—
Income taxes
$
—
$
—
The accompanying notes are an integral part
of these condensed financial statements.
4
Exent Corp
.
Notes to the Condensed Financial Statements
For the Six Months Ended June 30, 2021 and 2020
(Unaudited)
NOTE 1 –
ORGANIZATION AND BASIS OF PRESENTATION
Exent Corp. (the "Company") was
incorporated under the laws of the State of Nevada on February 15, 2017. The Company was primarily engaged in manufacturing and
sales of steel drywall studs since its inception.
During the fiscal year ended December 31, 2019,
the Company sold the machine it was utilizing for studs manufacturing as it was outdated. Production was thus placed on hold until
new equipment could be purchased.
On February 3, 2020, pursuant to a stock purchase
agreement dated on January 21, 2020, an individual investor (Mr. Weining Zheng) purchased 1,500,000 shares of the Company's
common stock from its then majority stockholder, Marat Asylbekov, representing 74% of the voting securities of the Company. Following
this change of control, the Company changed its business plan to engage in the "smart-home" business in the People's
Republic of China.
The Company plans to conduct business in the
People's Republic of China in the "smart-home" sector, with a focus on developing, promoting and executing high
quality integrated smart-home systems and solutions. The Company is presently evaluating the optimal corporate and legal structures
in China necessary to establish its business. Given the impact of the novel coronavirus epidemic on the general economy of China
and the smart-home industry in particular, the Company has delayed its plan to start the smart-home business in 2020 and the funds
to finance the start-up of this new business will primarily come from its majority stockholder, Mr. Zheng.
In March 2020, the Word Health Organization
has declared the spread of the novel coronavirus and related illness known as COVID-19 a pandemic. The global economy (including
China, the Company's base of operations) has been significantly impacted by the pandemic. The Company's current business
plans and initiatives have been and are expected to continue to be impacted by the pandemic. The extent of the impact of COVID-19
pandemic on the Company's ability to execute its business plans and initiatives will depend upon the developments related
to the pandemic, including the recurrence, duration and spread of the COVID-19 and lockdown restrictions imposed by the respective
global governments and oversight bodies. All of these factors are uncertain and cannot be easily estimated given the novelty of
the pandemic and the risk of outbreak recurrences even in places (such as in China) where initial outbreaks have subsided. Given
the fluid nature of pandemic situation, the Company cannot reasonably estimate the impact of COVID-19 on its future operational
and financial performance and implementation of its business plans.
GOING CONCERN
The unaudited condensed financial statements
have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities
in the normal course of business for the foreseeable future. The Company has incurred a loss since inception (February 15, 2017)
resulting in an accumulated deficit of as of June 30, 2021 and further losses are anticipated in the development of its business.
Accordingly, there is substantial doubt about the Company's ability to continue as a going concern.
The ability to continue as a going concern
is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its
obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance
operating costs over the next twelve months primarily through financings from the Company's major stockholder.
5
These unaudited condensed financial statements
do not reflect adjustments that would be necessary if the Company were unable to continue as a "going concern." While
management believes that the actions already taken or planned will mitigate the adverse conditions and events which raise doubt
about the validity of the "going concern" assumption used in preparing these financial statements, there can be no
assurance that these actions will be successful. If the Company were unable to continue as a "going concern," then
substantial adjustments would be necessary to the reported amounts of its liabilities, the reported expenses and the balance sheet
classifications used.
NOTE 2 –
SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES
Basis of Presentation
The Company's unaudited condensed financial
statements have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S.
GAAP"). The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring
items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown
and are not necessarily indicative of the results to be expected for the full year ending December 31, 2021. These unaudited condensed
financial statements should be read in conjunction with the financial statements and related notes included in the Company's
Annual Report on Form 10-K for the year ended December 31, 2020.
Basic Earnings (Loss) Per Share
The Company computes earnings (loss) per share
in accordance with "ASC-260", "Earnings per Share" which requires presentation of both basic and diluted
earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available
to common stockholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives
effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common
shares if their effect is anti-dilutive. There were
no
dilutive shares outstanding as of June 30, 2021 and December 31, 2020.
Cash and Cash Equivalents
The Company considers all highly liquid instruments
purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment
purposes.
Dividends
The Company has not adopted any policy regarding
payment of dividends. No dividends have been paid during any of the periods shown.
Income Taxes
The Company follows the liability method of
accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax
consequences attributable to differences between the financial statement carrying values and their respective income tax basis
(temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income
in the period that includes the enactment date.
6
Advertising Costs
The Company's policy regarding advertising
is to expense advertising when incurred. The Company did
no
t incur any advertising expenses for the three and six months ended
June 30, 2021 and 2020
.
Use of Estimates
The preparation of financial statements in
conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements
and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Stock-Based Compensation
The Company will follow Accounting Standards
Codification ("ASC") 718-10, Stock Compensation, which addresses the accounting for transactions in which an entity
exchanges its equity instruments for goods or services, with a primary focus on transactions in which an entity obtains employee
services in share-based payment transactions. ASC 718-10 requires measurement of the cost of employee services received in exchange
for an award of equity instruments based on the grant-date fair value of the award (with limited exceptions). Incremental compensation
costs arising from subsequent modifications of awards after the grant date must be recognized.
For the three and six months ended June 30,
2021 and 2020, the Company has
no
t issued any stock-based payments to its employees. To date, the Company has not adopted a stock
option plan and has not granted any stock options.
Revenue Recognition
On January 1, 2019, the Company adopted Accounting
Standards Codification ("ASC") Topic 606, "Revenue from Contracts with Customers, which outlines a single comprehensive
model for entities to use in accounting for revenue arising from contracts with customers that supersedes most current revenue
recognition guidance. The updated guidance, and subsequent clarifications, collectively referred to as ASC 606, require an entity
to recognize revenue when it transfers control of promised goods or services to customers in an amount that reflects the consideration
to which the entity expects to be entitled in exchange for those goods or services. Previously we recorded revenue based on ASC
Topic 605. Adoption of new accounting standard did not have any material impact on our reported revenue.
Revenue is recognized when the following criteria
are met:
●
Identification of
the contract, or contracts, with customer;
●
Identification of
the performance obligations in the contract;
●
Determination of
the transaction price;
●
Allocation of the
transaction price to the performance obligations in the contract; and
●
Recognition of revenue
when, or as, we satisfy performance obligation.
The Company did not generate any revenue during
the three and six months ended June 30, 2021 and 2020.
7
Taxation
Current income taxes are provided on the basis
of net profit for financial reporting purposes, adjusted for income and expense items which are not assessable or deductible for
income tax purposes, in accordance with the regulations of the relevant tax jurisdictions.
Deferred income taxes are recognized for temporary
differences between the tax bases of assets and liabilities and their reported amounts in the consolidated financial statements,
net operating loss carry forwards and credits. Deferred tax assets are reduced by a valuation allowance when, in the opinion of
management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Current income
taxes are provided in accordance with the laws of the relevant taxing authorities. Deferred tax assets and liabilities are measured
using enacted rates expected to apply to taxable income in which temporary differences are expected to be reversed or settled.
The effect on deferred tax assets and liabilities of changes in tax rates is recognized in the statement of comprehensive income
in the period of the enactment of the change.
The Company considers positive and negative
evidence when determining whether a portion or all of its deferred tax assets will more likely than not be realized. This assessment
considers, among other matters, the nature, frequency and severity of current and cumulative losses, forecasts of future profitability,
the duration of statutory carry-forward periods, its experience with tax attributes expiring unused, and its tax planning strategies.
The ultimate realization of deferred tax assets is dependent upon its ability to generate sufficient future taxable income within
the carry-forward periods provided for in the tax law and during the periods in which the temporary differences become deductible.
When assessing the realization of deferred tax assets, the Company has considered possible sources of taxable income including
(i) future reversals of existing taxable temporary differences, (ii) future taxable income exclusive of reversing temporary
differences and carry-forwards, (iii) future taxable income arising from implementing tax planning strategies, and (iv) specific
known trend of profits expected to be reflected within the industry.
The Company recognizes a tax benefit associated
with an uncertain tax position when, in its judgment, it is more likely than not that the position will be sustained upon examination
by a taxing authority. For a tax position that meets the more-likely-than-not recognition threshold, the Company initially and
subsequently measures the tax benefit as the largest amount that the Company judges to have a greater than 50% likelihood of being
realized upon ultimate settlement with a taxing authority. The Company's liability associated with unrecognized tax benefits
is adjusted periodically due to changing circumstances, such as the progress of tax audits, case law developments and new or emerging
legislation. Such adjustments are recognized entirely in the period in which they are identified. The Company's effective
tax rate includes the net impact of changes in the liability for unrecognized tax benefits and subsequent adjustments as considered
appropriate by management. The Company classifies interest and penalties recognized on the liability for unrecognized tax benefits
as income tax expense.
Recent Accounting Pronouncements
The Company has reviewed all the recent accounting
pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements
will have a material impact on the Company.
NOTE 3 –
EQUITY
The Company has
75,000,000
shares of common
stock authorized with a par value of $
0.001
per share. During the three and six months ended June 30, 2021 and 2020, there was
no securities issued.
As of June 30, 2021 and December 31, 2020,
the Company had
2,027,000
shares of common stock issued and outstanding, respectively.
8
During the three and six months ended June
30, 2021, the Company received capital contribution of $
14,300
and $
39,350
respectively from its majority stockholder, Weining
Zheng, for working capital uses. The capital contribution was recorded in additional paid-in-capital.
NOTE 4 –
RELATED PARTY TRANSACTIONS
In support of the Company's efforts and
cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or
attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for
continued support by officers, directors, or stockholders. Amounts represent advances or amounts paid in satisfaction of liabilities.
The advances are considered temporary in nature and have not been formalized by a promissory note.
Since its inception through December 31, 2019,
the Company's former sole officer and director, Marat Asylbekov, loaned the Company an aggregate of $
26,524
to pay for incorporation
costs and operating expenses. On January 22, 2020, the Company and Mr. Asylbekov entered into a debt forgiveness agreement pursuant
to which the former sole officer and director forgave the loan with the principal amount of $
26,524
that the Company owed to him.
Therefore, the Company recorded a gain of $
26,524
in the six months ended June 30, 2020.
During the three and six months ended June
30, 2021, the Company received capital contribution of $
14,300
and $
39,350
, respectively from its majority stockholder, Weining
Zheng, for working capital uses.
NOTE 5 -
SUBSEQUENT EVENTS
In accordance with ASC 855-10, the Company
has analyzed its operations subsequent to June 30, 2021 has determined that it does not have any material subsequent events to
disclose in these financial statements.
9
Item 2.
Management's Discussion and Analysis of Financial Condition and Results of Operations
The following discussion and analysis of
our results of operations and financial condition should be read together with our unaudited condensed financial statements and
the notes thereto, which are included elsewhere in this report and our Annual Report on Form 10-K for the year ended December 31,
2020 (the "Annual Report") filed with SEC. Our financial statements have been prepared in accordance with U.S. GAAP.
Exent Corp. (the "Company," "we"
or similar terminology) incorporated in the state of Nevada on February 15, 2017. Our original business was manufacturing and selling
steel drywall studs in the Kyrgyz market to wholesale customers. During the fiscal year ended December 31, 2019, we sold our stud
manufacturing machine as it was outdated. Production thereafter was temporarily on hold until new equipment was purchased.
On February 3, 2020, pursuant to a stock purchase
agreement dated on January 21, 2020, an individual investor (Mr. Weining Zheng) purchased 1,500,000 shares of our common stock
from our then majority stockholder, Marat Asylbekov, representing 74% of the voting securities of our company (the "Change
of Control"). Following the Change of Control, we changed our business plan to engage in smart-home business in the People's
Republic of China.
We plan to conduct business in the People's
Republic of China in the "smart home" sector, with a focus on developing, promoting and executing high quality integrated
smart-home systems and solutions. We are presently evaluating the optimal corporate and legal structures in China necessary to
establish our business or to acquire and/or invest in existing smart home businesses. We aim to start the smart-home business in
2021 and the funds to financing the start-up of the new business or acquisition of and/or investment in existing smart home businesses
will primarily come from our major stockholder. However, our plan to operate in the smart home industry has been adversely impacted
by the ongoing COVID-19 pandemic, which is now continuing to spread throughout the world. Although China has made great efforts
to contain the spread of the virus and had brought the outbreak under control, the economy, financial market and businesses in
China have been suffering due to COVID-19. As a result of COVID-19 and its socioeconomic impact in China, we may change our plan
to do business in other industries in China should we determine that the smart home industry is materially and adversely affected
by COVID-19 and it is no longer in the best interest of our stockholders and the Company to proceed with our original plan.
10
Results of Operations
There was no revenue generated for the three
and six months ended June 30, 2021 and 2020. We did not expect to generate any revenue until our business plan is implemented.
During the three months ended June 30, 2021, we incurred operating expenses
of $15,047, which included legal, accounting, audit and filing expenses. The amount is consistent with $16,300 incurred during the same
period of 2020.
During the six months ended June 30, 2021,
we incurred operating expenses of $34,244, which is fairly consistent with the $30,057 incurred during the same period of 2020.
During the six months ended June 30, 2020, we had
other expense of $4,623 relating to the write-off of the Company's property & equipment. There were no other expenses for the
six months ended June 30, 2021 and for the three-month periods ended June 30, 2020 and 2021.
As a result of the foregoing, our net loss
for the three and six months ended June 30, 2021 was $15,047 and $34,244 respectively as compared to the net loss of $16,300 and
$34,680 for the same periods of 2020.
Liquidity and Capital Resources
As of June 30, 2021, our total liabilities
were $4,238 compared to $9,344 at December 31, 2020. Stockholders' deficit was $4,238 as of June 30, 2021 compared to the
stockholders' deficit of $9,344 as of December 31, 2020.
Cash Flows from Operating Activities
We have not generated positive cash flows from
operating activities.
For the six months ended June 30, 2021, net
cash flows used in operating activities was $39,350 due to:
●
net loss of $34,244; and
●
Decrease in accounts payable of $5,106.
Net cash flows used in operating activities
was $18,460 for the same period of 2020 due to:
●
net loss of $34,680;
●
Increase in non-cash write-off of fixed
assets of $4,623;
●
Increase in prepaid expenses of $2,747;
●
Increase in accounts payable of $8,850.
Cash Flows from Investing Activities
There were no investing activities for the
three months ended June 30, 2021 and 2020.
Cash Flows from Financing Activities
We have financed our operations primarily from
either advance from stockholders or financing through the sales of securities. For the six months ended June 30, 2021, we received
capital contributions of $39,350 from our major stockholder for working capital uses. For the same period of 2020, we received
capital contributions of $18,450 from our then sole officer and director.
11
Plan of Operation and Funding
Our future capital requirements will depend
on numerous factors including, but not limited to, the establishment and development of our new smart-home business opportunities
in China. We expect to depend on financing from our majority stockholder to meet our current minimal operating expenses. As we
are a start-up company, our operating expenses are limited and discretional based on the availability of its funds. Management
believes that the financing from our majority stockholder will support our planned operations over the next 12 months.
We do not have lines of credit or other bank
financing arrangements. In connection with our new business plan after the Change of Control, management anticipates operating
expenses and capital expenditures relating to: (i) developmental expenses associated with a start-up business and (ii) marketing
expenses will be funded primarily by debt or equity financings from our majority stockholder. However, there is no assurance that
such funds will be available or available on acceptable terms. If adequate funds are not available or are not available on acceptable
terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and
materially restrict our business operations.
Item 3.
Quantitative and Qualitative Disclosures about Market Risk.
Not applicable.
Item 4.
Controls and Procedures.
Disclosure controls and
procedures are controls and other procedures designed to ensure that information required to be disclosed in our reports filed
or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC's
rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that
information required to be disclosed in our reports filed or submitted under the Exchange Act is accumulated and communicated to
our Principal Executive Officer and Principal Financial Officer (the "Certifying Officer") or persons performing similar
functions, as appropriate, to allow timely decisions regarding required disclosure.
Under the supervision of
our Certifying Officer, we evaluated the effectiveness of the design and operation of our disclosure controls and procedures as
defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act. Based on the foregoing, our Certifying Officer concluded that
our disclosure controls and procedures were not effective as of June 30, 2021 due to the material weaknesses in our internal control
over financial reporting, which are indicative of many small companies with small staff: (i) lack of proper segregation of duties
and risk assessment process; (ii) lack of formal documentation in internal controls over financial reporting; (iii) lack of multi-level
review and oversight in internal control structure and (iv) lack of independent directors and an audit committee. We will devote
resources to remediate these material weaknesses as we grow and such resources required for implementing proper internal controls
for financial reporting are available.
Changes in Internal Control over Financial
Reporting
There have not been any
changes in our internal controls over financial reporting that occurred during our fiscal quarter ended June 30, 2021 that has
materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.
12
PART II - OTHER INFORMATION
Item 1.
Legal Proceedings.
None.
Item 1A.
Risk Factors.
We are a smaller reporting
company and accordingly we are not required to provide information required by this Item.
Item 2.
Unregistered Sales of Equity Securities and Use of Proceeds.
None.
Item 3.
Defaults Upon Senior Securities.
None.
Item 4.
Mine Safety Disclosures.
Not applicable.
Item 5.
Other Information.
Not applicable.
Item 6.
Exhibits.
Number
Description
31.1*
Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1**
Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS*
XBRL Instance Document
101.SCH*
XBRL Taxonomy Extension Schema Document
101.CAL*
XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF*
XBRL Taxonomy Extension Definition Linkbase Document
101.LAB*
XBRL Taxonomy Extension Label Linkbase Document
101.PRE*
XBRL Taxonomy Extension Presentation Linkbase Document
*Filed herewith.
**Furnished herewith.
13
SIGNATURES
Pursuant to the requirements
of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
Exent Corp.
Dated: August 16, 2021
By:
/s/ Li Deng
Name: Li Deng
Title: President, Treasurer and Secretary
(Principal Executive Officer and Principal
Financial and Accounting Officer)
14