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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font: 12pt Times New Roman, Times, Serif"><b>&#160;</b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">(Mark
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font: 12pt Times New Roman, Times, Serif"><b><span id="xdx_906_edei--DocumentQuarterlyReport_c20200526__20210630_zyMOCdvuWJTl"><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" format="ixt:booleantrue" name="dei:DocumentQuarterlyReport">&#9746;</ix:nonNumeric></span></b>&#160;<b>QUARTERLY
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font: 12pt Times New Roman, Times, Serif"><b>OF
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font: 12pt Times New Roman, Times, Serif"><b><span id="xdx_904_edei--DocumentTransitionReport_c20200526__20210630_zuvj508GjL3d"><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" format="ixt:booleanfalse" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span></b>&#160;<b>TRANSITION
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font: 12pt Times New Roman, Times, Serif"><b>OF
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

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

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

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act
during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">Indicated
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant
to Rule 405 of Regulation S-T (&#167;232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit such files). <span id="xdx_90C_edei--EntityInteractiveDataCurrent_c20200526__20210630_z4nsTv8vkKLe"><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span>&#160;&#9746;&#160;No&#9744;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif">Check
whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company,
or an emerging growth company. See definitions of&#160;&#8220;large accelerated filer,&#8221;&#160;&#8220;accelerated filer,&#8221;&#160;&#8220;smaller
reporting company,&#8221;&#160;and&#160;&#8220;emerging growth company&#8221;&#160;in Rule 12b-2 of the Exchange Act.</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="padding: 0pt; text-align: left; text-indent: 0pt; width: 43%"><span style="font: 10pt Times New Roman, Times, Serif">Large
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    <td style="padding: 0pt; text-align: left; text-indent: 0pt"><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: left; text-indent: 0in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left; text-indent: 0in"><span style="font: 10pt 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_906_edei--EntityExTransitionPeriod_c20200526__20210630_zb6q0EPvswQ4"><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" 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: left; text-indent: 0in"><span style="font: 10pt Times New Roman, Times, Serif">&#160;</span></p>

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">UNAUDITED
CONDENSED FINANCIAL STATEMENTS</span></p>

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

<table cellspacing="0" cellpadding="0" style="font: 11pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="padding: 0pt; font-size: 10pt; width: 70%; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unaudited Condensed Financial Statements</span></td>
<td style="padding: 0pt; text-align: right; font-size: 10pt; width: 30%; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3-7</span></td></tr>
<tr style="font-size: 10pt; vertical-align: top">
<td style="padding: 0pt; font-size: 10pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
<td style="padding: 0pt; text-align: right; font-size: 10pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="font-size: 10pt; vertical-align: top">
<td style="padding: 0pt; font-size: 10pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Unaudited Condensed Financial Statements</span></td>
<td style="padding: 0pt; text-align: right; font-size: 10pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7-14</span></td></tr>
</table>

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

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

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    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">&#160;</td><td style="padding: 0pt; text-indent: 0pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="padding: 0pt; font-weight: bold; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
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    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">&#160;</td><td style="padding: 0pt; text-indent: 0pt">&#160;</td>
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  </table>





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

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

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

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

<!-- Field: Page; Sequence: 4; Value: 1 -->
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; white-space: nowrap; width: 100%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EMERGING
OPPORTUNITIES CORP</b></span></td></tr>
<tr style="vertical-align: bottom">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;STATEMENT
OF OPERATIONS</b></span></td></tr>
<tr style="vertical-align: bottom">
<td style="font: 11pt Times New Roman, Times, Serif; padding: 0pt; white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FROM
MAY 26, 2020 THRU JUNE 30, 2021</b></span></td></tr>
</table>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_30B_113_zZUn3Lo8F5mg" summary="xdx: Statement -  STATEMENT OF OPERATIONS (UNAUDITED)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_498_20200526__20210630_zqyQUrjvD8eh" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">&#160;</td><td>&#160;</td>
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<p style="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes are an integral part of these financial statements</span></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: bottom">
<td style="font: 11pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt; white-space: nowrap; width: 100%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EMERGING OPPORTUNITIES CORP</b></span></td></tr>
<tr style="vertical-align: bottom">
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt; white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>STATEMENT OF CHANGES IN STOCKHOLDERS&#8217; EQUITY</b></span></td></tr>
<tr style="vertical-align: bottom">
<td style="font: 11pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt; white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FOR THE PERIOD FROM INCEPTION (MAY 26, 2020) TO JUNE 30, 2021</b></span></td></tr>
</table>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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  <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">&#160;</td>
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  <td id="xdx_4B6_zgNTSwTm8lh4" style="text-align: right">&#160;</td>
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  <td>&#160; &#160;</td>
  <td style="text-align: left">&#160; &#160;</td>
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  <td style="text-align: left">&#160; &#160;</td>
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  <td>&#160; &#160;</td>
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  <td style="text-align: left">&#160; &#160;</td>
  <td>&#160; &#160;</td>
  <td style="text-align: left">&#160; &#160;</td>
  <td style="text-align: right">&#160; &#160;</td>
  <td style="text-align: left">&#160; &#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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<p style="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes are part of these financial statements</span></p>

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

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



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
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    <td style="font: 11pt Times New Roman, Times, Serif; padding: 0pt; white-space: nowrap; width: 100%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EMERGING
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  <tr style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>STATEMENT
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  <tr style="vertical-align: bottom">
    <td style="font: 11pt Times New Roman, Times, Serif; padding: 0pt; white-space: nowrap; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FOR
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  <tr style="vertical-align: bottom">
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  </table>
<p style="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_303_112_zwID1ZV475r5" summary="xdx: Statement - STATEMENT OF CASH FLOWS (UNAUDITED)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
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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: White">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">&#160;Common Shares Issued for Cash</td><td>&#160;</td>
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  <tr id="xdx_406_ecustom--PaidInCapitalInExcessOfPar_msNCPBUzX8r_zj3HIR2vcR21" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 0pt; padding-left: 10pt">&#160;Paid in Capital In Excess of Par</td><td>&#160;</td>
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    <td style="text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 10pt">&#160;Net Cash Provided by Financing Activities</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="font-weight: bold; text-align: left; padding-bottom: 1pt; text-indent: 0pt; padding-left: 0pt">Cash and Cash Equivalents, beginning of period</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Cash and cash equivalents, end of period</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr id="xdx_40C_eus-gaap--SupplementalCashFlowElementsAbstract_iB_z3DCFxte2sPd" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 0pt; padding-left: 0pt">SUPPLEMENTAL DISCLOSURES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Interest Paid</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="text-align: left; padding-bottom: 2.5pt; text-indent: 0pt; padding-left: 0pt">Taxes Paid</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>


<p style="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying notes are an integral part of these financial statements</span></p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: center; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EMERGING
OPPORTUNITIES CORP</b>&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: center; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes
to the Audited Financial Statements</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: center; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>For
the period from May 26, 2020 (Inception) through June 30, 2021</b></span></p>

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

<ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock"><p id="xdx_800_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zrp5TbglhML7" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Note
1 &#8211; <span id="xdx_82F_zxZaawtMRuX2">Organization and Description of Business</span></span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging
Opportunities Corp (the &#8220;Company&#8221;) was incorporated on May 26, 2020 under the laws of the State of Delaware to engage in lawful
corporate undertaking, including, but limited to, selected mergers and acquisitions. The Company was originally incorporated as Healthcare
Opportunities Corp but filed an Amended Certificate of Incorporation on July 28, 2020 changing its name to Emerging Opportunities Corp.
The Company has been in the developmental stage since its inception and its operations to date have been limited to issuing shares to
its original shareholders. The Company will attempt to locate and negotiate with a business entity for the combination of that target
company with the Company. The combination will normally take the form of a merger, stock-for-stock exchange or stocks for assets exchange.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has elected December 31<sup>st&#160;</sup>as its year end.</span></p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_80C_eus-gaap--SignificantAccountingPoliciesTextBlock_z3US82HUSku3" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
2 &#8211; <span id="xdx_82D_zeJ3Ig3p4xKj">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></span></p>

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

<ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_84E_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zmcNY1o5Jfb7" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline"><span id="xdx_863_z5pPiUyWviqc">Basis
of Presentation</span></span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">These
accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States
of America (&#8220;U.S. GAAP&#8221;) and pursuant to the rules and regulations of the Securities and Exchange Commission (&#8220;SEC&#8221;)
for annual financial statements.</span></p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:UseOfEstimates"><p id="xdx_841_eus-gaap--UseOfEstimates_zytEemqeCDd4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline"><span id="xdx_86F_zianu2D9uUMa">Use
of Estimates</span></span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect
the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience, known
or expected trends and various other assumptions that are believed to be reasonable given the quality of information available as of
the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts
of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.</span></p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:FairValueOfFinancialInstrumentsPolicy"><p id="xdx_84D_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zYv4uBiGBQg4" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline"><span id="xdx_86A_ze71bUVM6Wfa">Fair
Value of Financial Instruments</span></span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company&#8217;s balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate
their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
820,&#160;<i>Fair Value Measurements and Disclosures</i> defines fair value as the exchange price that would be received for an asset
or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly
transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between
(i)&#160;market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (ii)&#160;an
entity&#8217;s own assumptions about market participant assumptions developed based on the best information available in the circumstances
(unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted
prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level</span></p>

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

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<ix:exclude><p id="xdx_23F_zX4UekfPyN5i" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:exclude>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3).
The three levels of the fair value hierarchy are described below:</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
1 inputs are quoted (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at
the measurement date.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
2 inputs are inputs other than quoted prices included in Level 1 that are observable for asset or liability, either directly or indirectly.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
3 inputs are observable input for asset or liability. The carrying amount of financial assets such as cash approximate their fair values
because of short maturity of these assets.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fair
value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June
30, 2021. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term
nature of these instruments. These financial instruments include cash and cash equivalents, accounts payable and accrued liabilities,
and promissory notes payable.</span></p>

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

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and Cash Equivalents</span></span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
The Company maintains its cash balances with a high-credit-quality financial institution.</span></p>

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

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following table depicts the composition of the Company&#8217;s cash and cash equivalents as of June 30, 2021:</span></p>

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

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2021</td></tr>
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</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:ConcentrationRiskCreditRisk"><p id="xdx_84D_eus-gaap--ConcentrationRiskCreditRisk_zbZA1B4jHbPb" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline"><span id="xdx_86E_zz3aRFxrdDh5">Concentration
of Risk</span> </span></i></span></p>

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cash balances in excess of the Federal Deposit Insurance Corporation limit as of June 30, 2021.</span></p>

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

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Taxes</span></span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for income taxes under ASC 740, <i>Income Taxes</i>.&#160;Under the asset and liability method of ASC 740, deferred
tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements
carrying amounts of existing assets and liabilities and their respective tax bases.&#160;Deferred tax assets and liabilities are measured
using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered
or settled.&#160;The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the
enactment occurs.&#160;A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company
will not realize tax assets through future operations.</span></p>

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

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<ix:exclude><p id="xdx_231_zpy5yGeBJvI8" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:exclude>

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Parties</span></span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company follows ASC 850,&#160;<i>Related Party Disclosures,</i>&#160;for the identification of related parties and disclosure of related
party transactions. Parties are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries,
control, are controlled by, or are under common control with the Company. Related parties also include principal stockholders of the
Company, its management, members of the immediate families of principal stockholders of the Company and its management and other parties
with which the Company may deal where one party controls or can significantly influence the management or operating policies of the other
to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses
all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased
from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the
cost is reflected as compensation or distribution to related parties depending on the transaction.</span></p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p id="xdx_84C_eus-gaap--RevenueRecognitionPolicyTextBlock_zAQFycqt0uR6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline"><span id="xdx_860_z15pJSzKHk2d">Revenue
Recognition</span></span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
May 2014, the FASB issued Accounting Standards Update No. 2014-09, <i>Revenue from Contracts with Customers (Topic 606)</i> (&#8220;ASU
2014-09&#8221;). ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts
with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The guidance provided
in ASC Topic 606 (&#8220;ASC 606&#8221;) requires entities to use a five-step model to recognize revenue by allocating the consideration
from contracts to performance obligations on a relative standalone selling price basis.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Revenue
is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability
is probable. Revenue generally is recognized net of allowances for returns and any taxes collected from customers and subsequently remitted
to governmental authorities.</span></p>

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

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Compensation</span></span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASC
718, &#8220;<i>Compensation &#8211; Stock Compensation</i>&#8221;, prescribes accounting and reporting standards for all share-based payment
transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares,
options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees,
including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values.
That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known
as the requisite service period (usually the vesting period).</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50,
&#8220;<i>Equity &#8211; Based Payments to Non-Employees.&#8221;</i>&#160;Measurement of share-based payment transactions with non-employees
is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments
issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance
completion date.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company did not have any stock-based compensation plans in effect at June 30, 2021. The Company&#8217;s stock-based compensation for the period
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Earnings (Loss) Per Share</span></span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260,&#160;<i>Earnings per Share</i>. Basic
earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during
the reporting period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments
to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings
of the Company.</span></p>

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

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company does not have any potentially dilutive instruments as of June 30, 2021 and, thus, anti-dilution issues are not applicable.</span></p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_846_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_ztGKZXNZLSgc" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline"><span id="xdx_86D_zDArjUGb3Ys">Recent
Pronouncements</span></span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not
believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position
or results of operations except as noted below:</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
August 2018, the FASB issued ASU 2018-14, regarding ASC Topic 820, <i>Fair Value Measurement</i>. Effective for all entities for fiscal
years, and interim periods within those fiscal years, beginning after December 15, 2019. The amendments on changes in unrealized gains
and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the
narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented
in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective
date. The Company will evaluate the impact of this standard on its financial statements.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
May 2019, the FASB issued ASU 2019-05, regarding ASC 326, <i>Financial Instruments &#8211; Credit Losses</i>. For entities that have
not yet adopted the amendments in Update 2016-13, the effective date and transition methodology for the amendments in this Update are
the same as in Update 2016-13. In June 2016, the FASB issued ASU No. 2016-13, <i>Financial Instruments - Credit Losses (Topic 326)</i>
(&#8220;ASU 2016-13&#8221;), which will change the impairment model for most financial assets and require additional disclosures. The amended
guidance requires financial assets that are measured at amortized cost be presented at the net amount expected to be collected. The allowance
for credit losses is a valuation account that is deducted from the amortized cost basis of the financial assets. The amended guidance
also requires us to consider historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability
of the reported amount in estimating credit losses. The Company will evaluate the impact of this standard on its financial statements.</span></p>

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

</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock"><p id="xdx_801_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z7W5MhF8hJdj" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
3 &#8211; <span id="xdx_829_zjlQAAT46nkk">GOING CONCERN</span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization
of assets and the satisfaction of liabilities in the normal course of business for the twelve-month period following the date of these
financial statements. The Company has sustained operating losses since its inception and has yet to establish any sources of revenue
sufficient to sustain its current operations.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At
June 30, 2021, the Company had a working capital of $<span id="xdx_901_ecustom--WorkingCapital_iI_pp0p0_c20210630_zssx7fnSGEnb" title="Working capital"><ix:nonFraction name="CIK0001815547:WorkingCapital" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">175.00</ix:nonFraction></span> and an accumulated deficit of $<span id="xdx_90D_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pp0p0_di_c20210630_zLDagZM90Q63" title="Accumulated Deficit"><ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">5,825.00</ix:nonFraction></span>. Because the Company does not expect
that existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about
the Company&#8217;s ability to continue as a going concern. The Company will need to raise additional capital from either the issuance of debt
or sale of its common stock. Management plans to fund operating expenses with related party contributions to capital. However, there
can be no assurance that management will be successful in executing its plan.</span></p>

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

<ix:exclude><!-- Field: Page; Sequence: 11; Value: 1 -->
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<ix:exclude><p id="xdx_232_zpF1wHnVfgP1" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p id="xdx_80F_eus-gaap--IncomeTaxDisclosureTextBlock_zQrSORvGm349" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
4 &#8211; <span id="xdx_824_zPX0UE2a0rvl">INCOME TAXES</span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reconciliation
of the income tax expense / (benefit) computed at the U.S. Federal income tax rate to the Company&#8217;s reported income tax expense / (benefit)
for the period ended June 30, 2021 is as follows:</span></p>

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

<ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_898_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z9Q29Coqn2Uh" summary="xdx: Disclosure - INCOME TAXES (Details)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: left; text-indent: -10pt"><span id="xdx_8B6_z97NGQyMHQKj" style="display: none">Schedule of Effective Income Tax Rate Reconciliation</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td colspan="3" style="font-weight: bold; text-align: center">For the period from inception to June 30, 2021</td></tr>
  <tr 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="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20200526__20210630_zVk1peckxl0l" title="Income tax rate" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" contextRef="From2020-05-26to2021-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">21</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Adjustments to derive effective tax rate:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td id="xdx_986_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_pp0p0_d0_c20200526__20210630_z84eg3Qnwyw2" title="State and local net of federal benefit" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationStateAndLocalIncomeTaxes" contextRef="From2020-05-26to2021-06-30" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Non-deductible stock bases compensation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--NondeductibleStockBasesCompensation_pp0p0_d0_c20200526__20210630_zdnl8c5f74Aj" title="Non-deductible stock bases compensation" style="text-align: right"><ix:nonFraction name="CIK0001815547:NondeductibleStockBasesCompensation" contextRef="From2020-05-26to2021-06-30" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseOther_pp0p0_d0_c20200526__20210630_zfbe3GEoyz8e" title="Other non-deductible expenses" style="text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseOther" contextRef="From2020-05-26to2021-06-30" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Non allowable carryover of losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--NonAllowableCarryoverOfLosses_pp0p0_d0_c20200526__20210630_zi22sabOobZf" title="Non allowable carryover of losses" style="text-align: right"><ix:nonFraction name="CIK0001815547:NonAllowableCarryoverOfLosses" contextRef="From2020-05-26to2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">244</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Valuation allowance</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_989_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_pp0p0_d0_c20200526__20210630_zQLKZSxYTOr5" title="Valuation allowance" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance" contextRef="From2020-05-26to2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">979</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Income tax (benefit) / expenses</td><td style="font-weight: bold; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--IncomeTaxExpenseBenefit_iN_pp0p0_di0_c20200526__20210630_zsVKcoyOoRC4" title="Income tax (benefit) / expenses" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2020-05-26to2021-06-30" format="ixt:zerodash" decimals="0" scale="0" sign="-" unitRef="USD">&#8212;</ix:nonFraction></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8A9_zI4NgPt4seQ8" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
ultimate realization of deferred tax assets depends primarily on the Company&#8217;s ability to generate sufficient timely future income of
the appropriate character in the appropriate taxing jurisdiction. At June 30, 2021 the Company has <span id="xdx_905_eus-gaap--UnrecognizedTaxBenefits_iI_do_c20210630_zaW4xsjf1Mri" title="Unrecognized tax benefits"><ix:nonFraction name="us-gaap:UnrecognizedTaxBenefits" contextRef="AsOf2021-06-30" format="ixt-sec:numwordsen" decimals="0" unitRef="USD">no</ix:nonFraction></span> unrecognized tax benefits.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
following tables set forth the components of deferred income taxes as of June 30, 2021:</span></p>

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

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

<ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zY7XosGxY9g4" summary="xdx: Disclosure - INCOME TAXES (Details 1)" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"><span id="xdx_8B3_zWTcuHMCT5V" style="display: none">Schedule of Components of Deferred Income Tax</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_493_20210630_zKFRyres4v9a" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30,<br />
2021</td></tr>
  <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNetAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Deferred tax assets:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTANzIoE_zYfWrd1nRUb3" style="vertical-align: bottom; background-color: White">
    <td style="padding: 0pt 0pt 0pt 20pt; width: 70%; text-align: left; text-indent: -10pt">Net operating loss carryforwards</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 18%; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwards" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,825</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTANzIoE_zaiqO5qjecU8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Less: valuation allowance</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="us-gaap:DeferredTaxAssetsValuationAllowance" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,825</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
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    <td style="padding: 0pt 0pt 0pt 30pt; text-align: left; text-indent: -10pt">Total deferred tax asset</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="us-gaap:DeferredTaxAssetsNet" contextRef="AsOf2021-06-30" format="ixt:zerodash" decimals="0" scale="0" unitRef="USD">&#8212;</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8AB_zedjEPkY4844" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">On
December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (&#8220;TCJA&#8221;), which instituted fundamental changes to the
taxation of corporations, including a reduction the U.S. corporate income tax rate to&#160;<span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20200526__20210630_zyxDLbRjYcu2" title="Income tax rate"><ix:nonFraction name="us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" contextRef="From2020-05-26to2021-06-30" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">21</ix:nonFraction></span>%&#160;beginning in 2018.</span></p>

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

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of June 30, 2021, the Company had federal, state, and local net operating loss carryforwards of approximately $<span id="xdx_90D_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20210630_zKmqlJ91KVAl" title="Operating loss carryforwards"><ix:nonFraction name="us-gaap:OperatingLossCarryforwards" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">5,825</ix:nonFraction></span> that are available
to offset future liabilities for income taxes. The Company has generally established a valuation allowance against these carryforwards
based on an assessment that it is more likely than not that these benefits will not be realized in future years. The federal and state
net operating loss carryforwards expire at various dates through 2038. The Company is currently not subject to examination in federal,
state, and local jurisdictions in which the Company conducts its operations and files tax returns. The Company has made its assessment
of the level of tax authority for each tax position (including the potential application of interest and penalties) based on the technical
merits and determined that no unrecognized tax benefits associated with the tax positions exist.</span></p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_800_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zG7hAs9EoQUf" style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
6 &#8211; <span id="xdx_824_zKQVpUOKe9f4">COMMITMENTS AND CONTINGENCIES</span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company estimates loss contingencies in accordance with FASB ASC 450-20, <i>Loss Contingencies</i>, which states that a loss contingency
shall be accrued by a charge to income if both of the following conditions are met: (i) information available before the financial statements
are issued or are available to be issued indicates that it is probable that a liability had been incurred at the date of the financial
statements and (ii) the amount of loss can be reasonably estimated. The Company has not made any adjustments for loss contingencies to
the accompanying financial statements as of June 30, 2021.</span></p>

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

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<ix:exclude><p id="xdx_23F_ziEsZfzkVjEh" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_80D_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zFi39OAgoDRb" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
7 &#8211; <span id="xdx_82B_zdcDgtEGyouc">STOCKHOLDERS&#8217; DEFICIT</span></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Common
Stock</span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
authorized common stock of the Company consists of <span id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_c20210630_zYg49uGJfASg" title="Common stock, shares authorized"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000,000</ix:nonFraction></span> shares of Common Stock with a par value of $<span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210630_zKuvQu8p9cM1" title="Common stock, par value"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.0001</ix:nonFraction></span>. There were <span id="xdx_904_eus-gaap--CommonStockSharesIssued_iI_c20210630_zeX9jFKnJ3f5" title="Common stock, shares, issued"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2021-06-30" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">20,000,000</ix:nonFraction></span>
shares of Common Stock issued as of June 30, 2021 to Franklin Ogele, CEO and Director. The Company does not have any potentially dilutive
instruments as of June 30, 2021 and, thus, anti-dilution issues are not applicable.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i><span style="text-decoration: underline">Pertinent
Rights and Privileges</span></i></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Holders
of shares of the Company&#8217;s common stock are entitled to one vote for each share held to be used at all stockholders&#8217; meetings and for
all purposes including the election of directors. Common stock does not have cumulative voting rights, nor does it have preemptive or
preferential rights to acquire or subscribe for any unissued shares of any class of stock.</span></p>

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

</ix:nonNumeric><ix:nonNumeric contextRef="From2020-05-26to2021-06-30" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_809_eus-gaap--SubsequentEventsTextBlock_zB77XSu0kMT9" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE
8 &#8211; <span id="xdx_824_zMMPgnicb8F3">SUBSEQUENT EVENTS</span></b></span></p>

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

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

</ix:nonNumeric><p id="xdx_81E_zsnHhj3HIdn6" style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

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

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

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

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

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

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

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="e3456_ex31.htm">31. Certification of the President and Director pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</a></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="e3456_ex32.htm">32. Certification of the Principal Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.</a></span></p>

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

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

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EMERGING
OPPORTUNITIES CORP</b></span></p>

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

<table cellspacing="0" cellpadding="0" style="width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>By:</i></span></td>
<td style="border-bottom: Black 1pt solid; padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/ Franklin Ogele</i></span></td>
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="vertical-align: top">
<td style="padding: 0pt; width: 7%; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
<td style="font: 10pt Times New Roman, Times, Serif; padding: 0pt; width: 43%; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">President
and Director</span></td>
<td style="padding: 0pt; width: 50%; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="vertical-align: top">
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dated:</span></td>
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 31, 2022</span></td>
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="vertical-align: top">
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
<td style="font: 11pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="vertical-align: top">
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>By: </i></span></td>
<td style="border-bottom: Black 1pt solid; padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>/s/ Franklin Ogele</i></span></td>
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="vertical-align: top">
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
<td style="font: 11pt Times New Roman, Times, Serif; padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal
Accounting Officer</span></td>
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="vertical-align: top">
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dated: </span></td>
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">January 31, 2022</span></td>
<td style="padding: 0pt; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
</table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;14</span></p>

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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
Form
10-Q
(Mark
One)
☒
QUARTERLY
REPORT UNDER SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended
June 30, 2021
☐
TRANSITION
REPORT UNDER SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from ______________ to ______________
Commission
File Number:
000-56188
EMERGING OPPORTUNITIES CORP
(Exact
name of registrant as specified in its charter)
Delaware
85-1192377
(State
    or other jurisdiction of
(I.R.S.
    Employer
incorporation
    or organization)
Identification
    No.)
One Gateway Center
,
26th Fl
,
Newark
,
New Jersey
07102.
(Address
of principal executive offices)
(973)
277-4239
(Registrant's
telephone number, including area code)
Securities
registered pursuant to Section 12(b) of the Act:
Title
    of each class
Trading
    Symbol(s)
Name
    of each exchange on which registered
N/A
N/A
N/A
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act
during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has
been subject to such filing requirements for the past 90 days.
Yes
☒ No☐
Indicated
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant
to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that
the registrant was required to submit such files).
Yes
☒ No☐
Check
whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company,
or an emerging growth company. See definitions of "large accelerated filer," "accelerated filer," "smaller
reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.
1
Large
    Accelerated Filer ☐
Accelerated
    Filer ☐
Non-accelerated Filer
☒
Smaller
    Reporting Company
☒
Emerging
    Growth Company
☒
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.
☐
Check
whether the issuer is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐
No
☒
As
of June 30, 2021, there were
20,000,000
shares of common stock, par value $0.0001, issued and outstanding.
2
UNAUDITED
CONDENSED FINANCIAL STATEMENTS
Unaudited Condensed Financial Statements
3-7
Notes to Unaudited Condensed Financial Statements
7-14
3
EMERGING
    OPPORTUNITIES CORP
BALANCE
    SHEET
As
    of June 30, 2021
ASSETS
Current
    Assets
Cash
    and Cash Equivalents
$
175.00
Total
    Assets
$
175.00
LIABILITIES
    AND STOCKHOLDER'S EQUITY
Current
    Liabilities
Accrued
    Liabilities
$
0
Due
    to Related Party
$
0
Total
    Liabilities
$
0
STOCKHOLDER'S
    EQUITY
Common
    Stock,
0.0001
par value,
20,000,000
authorized,
20,000,000
issued
    and outstanding
$
2000.00
Additional
    Paid In Capital
$
4000.00
Accumulated
    Deficit
$
-
5,825.00
Total
    Stockholder's Equity
$
175.00
$
Total
    Liabilities and Stockholder's Equity
$
175.00
The
accompanying notes are an integral part of these financial statements
4
EMERGING
OPPORTUNITIES CORP
STATEMENT
OF OPERATIONS
FROM
MAY 26, 2020 THRU JUNE 30, 2021
For the period ended June 30, 2021
Revenues
$
0
Cost of Revenue
$
0
Gross Profit
$
0
Professional Fee
$
5,000.00
Legal Fee
$
0.00
General and Administrative Expenses
$
825.00
Loss Before Income Taxes
-
5,825.00
Income Tax Expense
$
0.00
Net loss
$
-
5,825.00
Loss per share - Basic
-
0.0001
Weighted Average Shares -
Basic and Diluted
20,000,000
The
accompanying notes are an integral part of these financial statements
5
EMERGING OPPORTUNITIES CORP
STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY
FOR THE PERIOD FROM INCEPTION (MAY 26, 2020) TO JUNE 30, 2021
COMMON
ADDITIONAL
TOTAL
STOCK
PAID IN
ACCUMULATED
STOCKHOLDERS
SHARES
AMOUNT
CAPITAL
DEFICIT
EQUITY
Balance as of 5/26/2020
0
0
0
0
0
Issuance of Common Stock
20,000,000
$
2,000.00
$
4,000.00
$
6,000.00
Net Loss
$
5,825.00
($
5,825.00
)
Balance as of June 30, 2021
20,000,000
$
2,000.00
$
4,000.00
$
5,825.00
$
175.00
The
accompanying notes are part of these financial statements
6
EMERGING
    OPPORTUNITIES CORP
STATEMENT
    OF CASH FLOWS
FOR
    THE PERIOD FROM INCEPTION
(MAY
    26, 2020) TO JUNE 30, 2021
Net Loss
$
-
5,825.00
Adjustments to reconcile net loss to net cash used in operating activities:
Accounts Payable
0
-
5,825.00
Net cash used in operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
0
CASH FLOWS FROM FINANCING ACTIVITIES
Common Shares Issued for Cash
2,000
Related Party Receivable
0
Paid in Capital In Excess of Par
0
Net Cash Provided by Financing Activities
4,000.00
Cash and Cash Equivalents, beginning of period
6,000.00
Cash and cash equivalents, end of period
175.00
SUPPLEMENTAL DISCLOSURES:
Interest Paid
0
Taxes Paid
0
The
accompanying notes are an integral part of these financial statements
7
EMERGING
OPPORTUNITIES CORP
Notes
to the Audited Financial Statements
For
the period from May 26, 2020 (Inception) through June 30, 2021
Note
1 –
Organization and Description of Business
Emerging
Opportunities Corp (the "Company") was incorporated on May 26, 2020 under the laws of the State of Delaware to engage in lawful
corporate undertaking, including, but limited to, selected mergers and acquisitions. The Company was originally incorporated as Healthcare
Opportunities Corp but filed an Amended Certificate of Incorporation on July 28, 2020 changing its name to Emerging Opportunities Corp.
The Company has been in the developmental stage since its inception and its operations to date have been limited to issuing shares to
its original shareholders. The Company will attempt to locate and negotiate with a business entity for the combination of that target
company with the Company. The combination will normally take the form of a merger, stock-for-stock exchange or stocks for assets exchange.
The
Company has elected December 31
st
as its year end.
NOTE
2 –
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis
of Presentation
These
accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States
of America ("U.S. GAAP") and pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC")
for annual financial statements.
Use
of Estimates
The
preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect
the reported amounts of liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. The Company bases its estimates on historical experience, known
or expected trends and various other assumptions that are believed to be reasonable given the quality of information available as of
the date of these financial statements. The results of these assumptions provide the basis for making estimates about the carrying amounts
of assets and liabilities that are not readily apparent from other sources. Actual results could differ from these estimates.
Fair
Value of Financial Instruments
The
Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate
their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.
ASC
820,
Fair Value Measurements and Disclosures
defines fair value as the exchange price that would be received for an asset
or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly
transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between
(i) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (ii) an
entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances
(unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted
prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level
8
3).
The three levels of the fair value hierarchy are described below:
Level
1 inputs are quoted (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at
the measurement date.
Level
2 inputs are inputs other than quoted prices included in Level 1 that are observable for asset or liability, either directly or indirectly.
Level
3 inputs are observable input for asset or liability. The carrying amount of financial assets such as cash approximate their fair values
because of short maturity of these assets.
Fair
value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June
30, 2021. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term
nature of these instruments. These financial instruments include cash and cash equivalents, accounts payable and accrued liabilities,
and promissory notes payable.
Cash
and Cash Equivalents
The
Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents.
The Company maintains its cash balances with a high-credit-quality financial institution.
The
following table depicts the composition of the Company's cash and cash equivalents as of June 30, 2021:
June 30,
2021
Deposits placed with banks
$
175.00
Total cash and cash equivalents
$
175.00
Concentration
of Risk
Financial
instruments that potentially subject the Company to concentration of credit risk consist primarily of cash. The Company did
no
t have
cash balances in excess of the Federal Deposit Insurance Corporation limit as of June 30, 2021.
Income
Taxes
The
Company accounts for income taxes under ASC 740,
Income Taxes
. Under the asset and liability method of ASC 740, deferred
tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements
carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured
using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered
or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the
enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company
will not realize tax assets through future operations.
9
Related
Parties
The
Company follows ASC 850,
Related Party Disclosures,
for the identification of related parties and disclosure of related
party transactions. Parties are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries,
control, are controlled by, or are under common control with the Company. Related parties also include principal stockholders of the
Company, its management, members of the immediate families of principal stockholders of the Company and its management and other parties
with which the Company may deal where one party controls or can significantly influence the management or operating policies of the other
to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses
all related party transactions. All transactions shall be recorded at fair value of the goods or services exchanged. Property purchased
from a related party is recorded at the cost to the related party and any payment to or on behalf of the related party in excess of the
cost is reflected as compensation or distribution to related parties depending on the transaction.
Revenue
Recognition
In
May 2014, the FASB issued Accounting Standards Update No. 2014-09,
Revenue from Contracts with Customers (Topic 606)
("ASU
2014-09"). ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts
with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. The guidance provided
in ASC Topic 606 ("ASC 606") requires entities to use a five-step model to recognize revenue by allocating the consideration
from contracts to performance obligations on a relative standalone selling price basis.
Revenue
is recognized when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable, and collectability
is probable. Revenue generally is recognized net of allowances for returns and any taxes collected from customers and subsequently remitted
to governmental authorities.
Share-Based
Compensation
ASC
718, "
Compensation – Stock Compensation
", prescribes accounting and reporting standards for all share-based payment
transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares,
options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees,
including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values.
That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known
as the requisite service period (usually the vesting period).
The
Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50,
"
Equity – Based Payments to Non-Employees."
Measurement of share-based payment transactions with non-employees
is based on the fair value of whichever is more reliably measurable: (a) the goods or services received; or (b) the equity instruments
issued. The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance
completion date.
The
Company did not have any stock-based compensation plans in effect at June 30, 2021. The Company's stock-based compensation for the period
from May 26, 2020 (inception) through June 30, 2021 was $
0.00
.
Basic
Earnings (Loss) Per Share
The
Company computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260,
Earnings per Share
. Basic
earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during
the reporting period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options and other commitments
to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that could share in the earnings
of the Company.
10
The
Company does not have any potentially dilutive instruments as of June 30, 2021 and, thus, anti-dilution issues are not applicable.
Recent
Pronouncements
The
Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not
believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position
or results of operations except as noted below:
In
August 2018, the FASB issued ASU 2018-14, regarding ASC Topic 820,
Fair Value Measurement
. Effective for all entities for fiscal
years, and interim periods within those fiscal years, beginning after December 15, 2019. The amendments on changes in unrealized gains
and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the
narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented
in the initial fiscal year of adoption. All other amendments should be applied retrospectively to all periods presented upon their effective
date. The Company will evaluate the impact of this standard on its financial statements.
In
May 2019, the FASB issued ASU 2019-05, regarding ASC 326,
Financial Instruments – Credit Losses
. For entities that have
not yet adopted the amendments in Update 2016-13, the effective date and transition methodology for the amendments in this Update are
the same as in Update 2016-13. In June 2016, the FASB issued ASU No. 2016-13,
Financial Instruments - Credit Losses (Topic 326)
("ASU 2016-13"), which will change the impairment model for most financial assets and require additional disclosures. The amended
guidance requires financial assets that are measured at amortized cost be presented at the net amount expected to be collected. The allowance
for credit losses is a valuation account that is deducted from the amortized cost basis of the financial assets. The amended guidance
also requires us to consider historical experience, current conditions, and reasonable and supportable forecasts that affect the collectability
of the reported amount in estimating credit losses. The Company will evaluate the impact of this standard on its financial statements.
NOTE
3 –
GOING CONCERN
The
accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization
of assets and the satisfaction of liabilities in the normal course of business for the twelve-month period following the date of these
financial statements. The Company has sustained operating losses since its inception and has yet to establish any sources of revenue
sufficient to sustain its current operations.
At
June 30, 2021, the Company had a working capital of $
175.00
and an accumulated deficit of $
5,825.00
. Because the Company does not expect
that existing operational cash flow will be sufficient to fund presently anticipated operations, this raises substantial doubt about
the Company's ability to continue as a going concern. The Company will need to raise additional capital from either the issuance of debt
or sale of its common stock. Management plans to fund operating expenses with related party contributions to capital. However, there
can be no assurance that management will be successful in executing its plan.
11
NOTE
4 –
INCOME TAXES
Reconciliation
of the income tax expense / (benefit) computed at the U.S. Federal income tax rate to the Company's reported income tax expense / (benefit)
for the period ended June 30, 2021 is as follows:
For the period from inception to June 30, 2021
Profit / (loss) from operations before income tax
$
(5,825
)
Income tax rate
21
%
Income tax expense at the U.S Federal tax
$
(
1,223
)
Adjustments to derive effective tax rate:
State and local net of federal benefit
—
Non-deductible stock bases compensation
—
Other non-deductible expenses
—
Non allowable carryover of losses
244
Valuation allowance
$
979
Income tax (benefit) / expenses
$
—
The
ultimate realization of deferred tax assets depends primarily on the Company's ability to generate sufficient timely future income of
the appropriate character in the appropriate taxing jurisdiction. At June 30, 2021 the Company has
no
unrecognized tax benefits.
The
following tables set forth the components of deferred income taxes as of June 30, 2021:
June 30,
2021
Deferred tax assets:
Net operating loss carryforwards
5,825
Less: valuation allowance
(
5,825
)
Total deferred tax asset
$
—
On
December 22, 2017, the United States enacted the Tax Cuts and Jobs Act ("TCJA"), which instituted fundamental changes to the
taxation of corporations, including a reduction the U.S. corporate income tax rate to
21
% beginning in 2018.
As
of June 30, 2021, the Company had federal, state, and local net operating loss carryforwards of approximately $
5,825
that are available
to offset future liabilities for income taxes. The Company has generally established a valuation allowance against these carryforwards
based on an assessment that it is more likely than not that these benefits will not be realized in future years. The federal and state
net operating loss carryforwards expire at various dates through 2038. The Company is currently not subject to examination in federal,
state, and local jurisdictions in which the Company conducts its operations and files tax returns. The Company has made its assessment
of the level of tax authority for each tax position (including the potential application of interest and penalties) based on the technical
merits and determined that no unrecognized tax benefits associated with the tax positions exist.
NOTE
6 –
COMMITMENTS AND CONTINGENCIES
The
Company estimates loss contingencies in accordance with FASB ASC 450-20,
Loss Contingencies
, which states that a loss contingency
shall be accrued by a charge to income if both of the following conditions are met: (i) information available before the financial statements
are issued or are available to be issued indicates that it is probable that a liability had been incurred at the date of the financial
statements and (ii) the amount of loss can be reasonably estimated. The Company has not made any adjustments for loss contingencies to
the accompanying financial statements as of June 30, 2021.
12
NOTE
7 –
STOCKHOLDERS' DEFICIT
Common
Stock
The
authorized common stock of the Company consists of
20,000,000
shares of Common Stock with a par value of $
0.0001
. There were
20,000,000
shares of Common Stock issued as of June 30, 2021 to Franklin Ogele, CEO and Director. The Company does not have any potentially dilutive
instruments as of June 30, 2021 and, thus, anti-dilution issues are not applicable.
Pertinent
Rights and Privileges
Holders
of shares of the Company's common stock are entitled to one vote for each share held to be used at all stockholders' meetings and for
all purposes including the election of directors. Common stock does not have cumulative voting rights, nor does it have preemptive or
preferential rights to acquire or subscribe for any unissued shares of any class of stock.
NOTE
8 –
SUBSEQUENT EVENTS
In
accordance with FASB ASC 855-10, the Company has analyzed its operations subsequent to June 30, 2021 to the date these consolidated financial
statements were issued and has determined that it does not have any material subsequent events to disclose in these consolidated financial
statements.
OTHER
INFORMATION
(a)
Not applicable.
(b)
Item 407(c)(3) of Regulation S-K:
During
the quarter covered by this Report, there have not been any material changes to the procedures by which security holders may recommend
nominees to the Board of Directors.
EXHIBITS
(a)
Exhibits
31. Certification of the President and Director pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32. Certification of the Principal Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
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.
EMERGING
OPPORTUNITIES CORP
By:
/s/ Franklin Ogele
President
and Director
Dated:
January 31, 2022
By:
/s/ Franklin Ogele
Principal
Accounting Officer
Dated:
January 31, 2022
14