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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>UNITED STATES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>Washington,
D.</B></FONT><B>C. 20549</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM 8-K</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CURRENT REPORT</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Pursuant to Section 13 OR 15(d) of the Securities
Exchange Act of 1934</B></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of Earliest Event Reported):
October 11, 2021</P>

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<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0">&nbsp;<IMG SRC="image_006.jpg" ALT="" STYLE="height: 137px; width: 155px"></P>

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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Dr. Foods, Inc.</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0.8pt 0 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P></TD></TR>
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    <TD STYLE="font: 11pt/106% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">(Exact name of registrant as specified in its charter)</FONT></TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><B>Nevada</B></FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 106%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><B>000-56277</B>&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 106%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><B>00-0000000</B></FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">(state or other jurisdiction of incorporation)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 106%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">(Commission File Number)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 106%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">(IRS Employer Identification Number)</FONT></TD></TR>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>3F K&rsquo;s Minamiaoyama</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>6-6-20 Minamiaoyama, Minato-ku,</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Tokyo 107-0062, Japan</B></P></TD>
    <TD STYLE="vertical-align: top; padding-right: 0.8pt; line-height: 106%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 0.8pt; text-align: center; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><B>107-0062</B></FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">(address of principal executive offices)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 106%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">(zip code)</FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">(registrant&rsquo;s telephone number, including area code)</FONT></TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 115%"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif"><B>N/A</B></FONT></TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">(former name or former mailing address, if changed since last report)</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Check the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):</P>

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    <TD STYLE="width: 95%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</FONT></TD></TR>
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    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 106%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 11.25pt 0 0; text-align: justify">Indicate by check mark whether the registrant
is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (&sect; 230.405 of this chapter) or Rule 12b-2 of the
Securities Exchange Act of 1934 (&sect;240.12b-2 of this chapter).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 12pt 0 0">Emerging growth company&nbsp;&nbsp;[X]&nbsp;</P>

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 12pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">If an
emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section&nbsp;13(a) of the Exchange Act.&nbsp;&nbsp;[ &nbsp;&nbsp;]&nbsp;</FONT><FONT STYLE="font-family: Segoe UI Symbol,sans-serif">&nbsp;</FONT></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0">&ldquo;We&rdquo;, &ldquo;Us&rdquo;, and or &ldquo;The Company&rdquo;
refer to Dr. Foods, Inc., formerly known as &ldquo;Catapult Solutions, Inc.&rdquo;, a Nevada Company.</P>


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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>FORWARD
LOOKING STATEMENTS</B></FONT></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">This
Current Report on Form 8-K contains forward-looking statements which involve risks and uncertainties, principally in the sections
entitled &ldquo;Business&rdquo;, and &ldquo;Management&rsquo;s Discussion and Analysis.&rdquo; All statements other than statements of historical fact contained in this Current Report on Form 8-K, including
statements regarding future events, our future financial performance, business strategy and plans and objectives of management for
future operations, are forward-looking statements. We have attempted to identify forward-looking statements by terminology including
&ldquo;anticipates&rdquo;, &ldquo;believes&rdquo;, &ldquo;can&rdquo;, &ldquo;continue&rdquo;, &ldquo;could&rdquo;,
&ldquo;estimates&rdquo;, &ldquo;expects&rdquo;, &ldquo;intends&rdquo;, &ldquo;may&rdquo;, &ldquo;plans&rdquo;,
&ldquo;potential&rdquo;, &ldquo;predicts&rdquo;, or &ldquo;should&rdquo;, or the negative of these terms or other comparable
terminology. Although we do not make forward-looking statements unless we believe we have a reasonable basis for doing so, we cannot
guarantee their accuracy. These statements are only predictions and involve known and unknown risks, uncertainties and other factors
that may appear in this Current Report on Form 8-K, which may cause our or our industry&rsquo;s actual results, levels of activity,
performance or achievements expressed or implied by these forward-looking statements to vary. Moreover, we operate in a very
competitive and rapidly changing environment. New risks emerge from time to time and it is not possible for us to predict all risk
factors, nor can we address the impact of all factors on our business or the extent to which any factor, or combination of factors,
may cause our actual results to differ materially from those contained in any forward-looking statements. All forward-looking
statements included in this document are based on information available to us on the date hereof, and we assume no obligation to
update any such forward-looking statements, except as expressly required by law.</FONT></P>

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">You
should not place undue reliance on any forward-looking statement, each of which applies only as of the date of this Current Report
on Form 8-K. Except as required by law, we undertake no obligation to update or revise publicly
any of the forward-looking statements after the date of this Current Report on Form 8-K to conform our statements to actual results
or changed expectations.</FONT></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">All
dollar amounts used throughout this Report are in US Dollars, unless otherwise stated. </FONT></P>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-1-</FONT></P>

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OF CONTENTS</B></FONT></P>

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    <TD STYLE="width: 92%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; width: 5%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">Page</FONT></TD></TR>
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    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#item1"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><B><U>Item
    1.01&nbsp;&nbsp;Entry into a Material Definitive Agreement</U></B></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">3</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase; color: blue"><B><U><A HREF="#shellcompany">Item
    5.06&nbsp;&nbsp;Change in shell company status</A></U></B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">3</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase; color: blue"><B><U><A HREF="#otherevents">Item 8.01 Other events</A></U></B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">3</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-align: justify; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#business"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>Business</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">4</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-align: justify; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#risk"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>Risk
    Factors</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">8</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-align: justify; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#management"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>mANAGEMENT&rsquo;S
    DISCUSSION AND ANALYSIS</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">8</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#security"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>SECURITY
    OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">9</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#directors"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>DIRECTORS
    AND EXECUTIVE OFFICERS</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">10</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#executivecompensation"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>EXECUTIVE
    COMPENSATION</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">12</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#certain"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>CERTAIN
    RELATIONSHIPS AND RELATED TRANSACTIONS</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">13</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#market"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>Market
    Price of &amp; dividends on the registrants common equity &amp; related matters</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">15</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#legal"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>LEGAL
    PROCEEDINGS</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">15</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#recent"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>RECENT
    SALES OF UNREGISTERED SECURITIES</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">15</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#description"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>DESCRIPTION
    OF SECURITIES</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">15</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#indemnification"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>INDEMNIFICATION
    OF OFFICERS AND DIRECTORS</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">16</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-indent: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#financial"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><U>FINANCIAL
    STATEMENTS AND SUPPLEMENTARY DATA</U></FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">16</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-indent: 10pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><A HREF="#changes"><FONT STYLE="text-transform: uppercase; line-height: 106%">CHANGES
    IN AND DISAGREEMENTS WITH ACCOUNTANTS</FONT></A></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">17</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; text-align: justify"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase; color: blue"><B><U><A HREF="#item9">Item
    9.01 Financial Statements And Exhibits</A></U></B></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">17</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="text-decoration: underline; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase; color: blue"><U><A HREF="#sig">EXHIBITS
    AND SIGNATURES</A></U></FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase">17</FONT></TD></TR>
</TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-2-&nbsp;</FONT></P>


<HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#table">Table
of Contents</A></FONT><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: left; text-indent: 0px"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A NAME="item1"></A><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>ITEM
1.01 ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 11, 2021, we, through our wholly owned subsidiary Dr. Foods
Co., Ltd., entered into and consummated a &ldquo;Collaboration Agreement&rdquo; with Next Meats Co., Ltd., a Japan company that shares
common management with the Company, to co-develop new food products and subsequently offer them for sale. Next Meats Co., Ltd. operates
in the &ldquo;alternative meat&rdquo; industry. It currently offers, and plans to continue to offer, amongst other things, artificial
chicken and beef products made from meat substitutes.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Collaboration Agreement is for a period of two years, and may be
renewed thereafter under the same terms for additional one year terms unless terminated in writing, with three months&rsquo; notice,
by either party. The Collaboration Agreement, amongst other things, details the terms and conditions by which Next Meats Co., Ltd.
and Dr. Foods Co., Ltd. may co-develop, cooperate and contribute towards the development of new products and technologies. The
specific allotment of tasks per project will be determined in writing by each party at the outset of collaborative efforts. Dr.
Foods Co., Ltd. will primarily, although not exclusively, contribute to research and development, and Next Meats Co., Ltd. will
primarily, although not exclusively, contribute to distribution of new products/technologies. Costs pursuant to the collaborative
efforts of the partners, will be the respective responsibility of the party responsible for fulfilling such tasks.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dr. Foods Co., Ltd., a Japan Company, intends to conduct research and
development of new food products pursuant to the Collaboration Agreement via its three new executive officers, all of whom were appointed
on October 11<SUP>th</SUP> of 2021. Additional information regarding the background and experience of these three individuals can be
found herein beginning on page 7. From time to time we may refer to these three individuals as &ldquo;Scientists&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Collaboration Agreement is attached herein in its entirety as exhibit
10.1.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px"><I>Related
Party Disclosure</I></P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Next
Meats Holdings, Inc., a Nevada Company and White Knight Co., Ltd., a Japan Company, collectively are our majority shareholders. Next Meats
Holdings, Inc. is pending completion of an acquisition of Next Meats Co., Ltd. At this time the aforementioned acquisition is not yet
effective.</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Koichi
Ishizuka is the Chief Financial Officer of Next Meats Co., Ltd. and Next Meats Holdings, Inc. He is also our sole officer and Director.
Koichi Ishizuka also has control over White Knight Co., Ltd., a Japan Company. He also serves as sole officer and Director of White Knight
Co., Ltd.</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Given
the pending acquisition of Next Meats Co., Ltd. by Next Meats Holdings, Inc. is not yet completed (effective), it should be noted
that as of the current date, majority control of Next Meats Co., Ltd. remains controlled collectively by Ryo Shirai, Hideyuki
Sasaki, and Koichi Ishizuka (personally and via ownership of White Knight Co., Ltd., a Japan Company). At this time Next Meats
Holdings, Inc. is owned and controlled by Next Meats Co., Ltd.</P>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="shellcompany"></A>ITEM
5.06 CHANGE IN SHELL COMPANY STATUS</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">As disclosed in our Form 8-K filed on October 5, 2021, we incorporated
Dr. Foods Co., Ltd., a Japan Company, as a wholly owned subsidiary of the Company. We intend to utilize Dr. Foods Co., Ltd. to, amongst
other things, act as an importer, reseller, developer, and manufacturer of various food products that we may develop in the future. At
this time we operate exclusively through our wholly owned subsidiary, Dr. Foods Co., Ltd.</P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Upon execution of the &ldquo;Collaboration
Agreement&rdquo; entered into by our wholly owned subsidiary, Dr. Foods Co., Ltd., with Next Meats Co., Ltd., a Japan Company, (as described
in Item 1.01 above), and commensurate with a notable increase in the level of our business operations, we have ceased our status as a
&ldquo;shell company&rdquo;, as defined in Rule 12b-2 under the Exchange Act of 1934, as amended (the &ldquo;Exchange Act&rdquo;).</FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">As we are no longer a shell company, we have set forth herein the information,
including the information with respect to our new operations, that would be required if we were filing a general form for registration
of securities on Form 10 under the Exchange Act, reflecting our common stock in this Report on Form 8-K.&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="otherevents"></A>ITEM
8.01 OTHER EVENTS</B></FONT></P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px"><FONT STYLE="background-color: white">Currently,
as of the filing date of this report, the Company is pending a FINRA corporate action to effectuate a name change from Catapult Solutions,
Inc. to Dr. Foods, Inc., and to change our ticker symbol.</FONT></P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px"><FONT STYLE="background-color: white">The
legal date of our name change, August 24, 2021, will differ from the market release date when posted on FINRA&rsquo;s daily list. An 8-K
will be filed with the Commission after completion of our corporate actions that will detail the new CUSIP number for our common stock
and ticker symbol.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-indent: 0px"><FONT STYLE="background-color: white">While
we have no assurances, we believe that the aforementioned FINRA corporate action will be completed within the next few
weeks.&nbsp;</FONT></P>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-3-</FONT></P>

<HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; color: blue"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#table"><U>Table
of Contents</U></A></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><U>FORM
10 DISCLOSURE</U></B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
disclosed elsewhere in this report, the Company entered into and consummated a Collaborative Agreement with Next Meats Co., Ltd., which
caused the Company to cease being defined as a &ldquo;shell company&rdquo;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 8pt">&nbsp;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">under
the Securities Act of 1933, as amended. The Company has hereby elected to include herein, Form 10 like information as though  the registrant
was filing a general form for registration of securities on Form 10. Accordingly, we are providing below the information that would
be included in a Form 10.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><A NAME="business"></A><B><U>Business</U></B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>Corporate
History</U></B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We,
Dr. Foods, Inc., were originally incorporated in the state of Nevada on February 26, 2021, under the name Catapult Solutions, Inc.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">On February 26, 2021, Jeffrey DeNunzio
was appointed Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer and Director.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company was created for the sole purpose of participating in a
Nevada holding company reorganization pursuant to NRS 92A.180, NRS 92A.200, NRS 92A.230 and NRS 92A.250. The constituent
corporations in the Reorganization were Ambient Water Corporation (&ldquo;AWGI&rdquo; or &ldquo;Predecessor&rdquo;), Catapult
Solutions, Inc. (&ldquo;Successor&rdquo;), and Catapult Merger Sub, Inc. (&ldquo;Merger Sub&rdquo;). Jeffrey DeNunzio was the sole
director/officer of each constituent corporation in the anticipated Reorganization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Catapult Solutions, Inc. issued 1,000 common shares of its common stock
to Predecessor and Merger Sub issued 1,000 shares of its common stock to Catapult Solutions, Inc. immediately prior to the Reorganization.
As such, immediately prior to the merger, Catapult Solutions, Inc. became a wholly owned direct subsidiary of Ambient Water Corporation
and Merger Sub became a wholly owned and direct subsidiary of Catapult Solutions, Inc.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Pursuant to the above, on April 23, 2021, Ambient Water Corporation filed
Articles of Merger with the Nevada Secretary of State. The merger became effective on April 28, 2021, at 4:00 PM EST (&ldquo;Effective
Time&rdquo;). At the Effective Time, Predecessor was merged with and into Merger Sub (the &ldquo;Merger), and Predecessor became the surviving
corporation. Each share of Predecessor common stock issued and outstanding immediately prior to the Effective Time was converted into
one validly issued, fully paid and non-assessable share of Catapult Solutions, Inc.&rsquo;s common stock. At the time of the merger, 10,000
shares of Series Z Preferred Stock were issued to CRS Consulting, LLC, a Wyoming LLC owned and controlled by Jeffrey DeNunzio, Thomas
DeNunzio and Paul Moody, for services rendered to the Company. Series Z Preferred Stock has no conversion rights to any other class, and
every vote of Series Z Preferred Stock has voting rights equal to 1,000,000 votes of Common Stock.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Catapult Solutions, Inc., as successor issuer to Ambient Water Corporation,
continued to trade in the OTC MarketPlace under the previous ticker symbol &ldquo;AWGI&rdquo; until the new ticker symbol&nbsp;&ldquo;CPSL&rdquo;&nbsp;for
the Company was released into the OTC MarketPlace on&nbsp;April 30, 2021. The Company was given a new CUSIP Number by CUSIP Global Services
for its common stock of 14903C102.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Concurrently, with the reorganization mentioned above, the Company cancelled
all of its stock held in Ambient Water Corporation resulting in Catapult Solutions, Inc. becoming a stand-alone company.</P>

<P STYLE="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/10.5pt Times New Roman, Times, Serif; margin: 0">On July 20, 2021, the Company entered into a Share Purchase Agreement
(the &ldquo;Agreement&rdquo;) by and among CRS Consulting, LLC, a Wyoming Limited Liability Company (&ldquo;CRS&rdquo;), White Knight
Co., Ltd., a Japan Company (&ldquo;WKC&rdquo;), and Next Meats Holdings, Inc., a Nevada Company (&ldquo;NXMH&rdquo;), pursuant to which,
on July 23, 2021, (&ldquo;Closing Date&rdquo;), CRS sold 10,000 shares of the Company&rsquo;s Series Z Preferred Stock, representing approximately
81.20% voting control of the Company; 5,000 shares of Series Z Preferred Stock were transferred to WKC and 5,000 shares of Series Z Preferred
Stock were transferred to NXMH. WKC and NXMH paid consideration of three hundred seventy-five thousand dollars ($375,000) (the &ldquo;Purchase
Price&rdquo;). The consummation of the transactions contemplated by the Agreement resulted in a change in control of the Company, with
WKC and NXMH, becoming the Company&rsquo;s largest controlling stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On the Closing Date, July 23, 2021, Mr. Jeffrey DeNunzio resigned as
the Company&rsquo;s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer. In addition, Mr. DeNunzio
resigned as Director on the Closing Date and his resignation was effective upon the 10th day after the mailing of the
Company&rsquo;s information statement on Schedule 14f-1 to the Company&rsquo;s stockholders. On the Closing Date, Mr. Koichi
Ishizuka was appointed as the Company&rsquo;s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and
Director. Mr. Ishizuka&rsquo;s appointment as Director was effective upon the 10th day after the mailing of the Company&rsquo;s
information statement on Schedule 14f-1 to the Company&rsquo;s stockholders.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">A Certificate of Amendment to change our
name from &ldquo;Catapult Solutions, Inc.&rdquo; to &ldquo;Dr. Foods, Inc.&rdquo; was filed with the Nevada Secretary of State on August 24, 2021 with an
effective date of the date of submission.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px"><FONT STYLE="background-color: white">The
legal date of our name change, August 24, 2021, will differ from the market release date when posted on FINRA&rsquo;s daily list.</FONT></P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px"><FONT STYLE="background-color: white">An
8-K will be filed with the Commission after completion of our corporate actions that will detail the new CUSIP number for our common stock
and ticker symbol.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="background-color: white">&nbsp; </FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-indent: 0px"><FONT STYLE="background-color: white"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">On
or about September 17, 2021, we incorporated Dr. Foods Co., Ltd., a Japan Company, as a wholly owned subsidiary of the Company. We
intend to utilize Dr. Foods Co., Ltd. to, amongst other things, act as an importer, reseller, developer, and manufacturer of various
food products that we may develop in the future. We now operate exclusively through Dr. Foods Co., Ltd. and share the same business
plan as that of Dr. Foods Co., Ltd.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 11, 2021, we, through our wholly owned subsidiary Dr. Foods
Co., Ltd., entered into and consummated a &ldquo;Collaboration Agreement&rdquo; with Next Meats Co., Ltd., a Japan company that shares
common management with the Company, to co-develop new food products and subsequently offer them for sale. Next Meats Co., Ltd. operates
in the &ldquo;alternative meat&rdquo; industry. It currently offers, and plans to continue to offer, amongst other things, artificial
chicken and beef products made from meat substitutes.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Collaboration Agreement is for a period of two years, and may be
renewed thereafter under the same terms for additional one year terms unless terminated in writing, with three months&rsquo; notice,
by either party. The Collaboration Agreement, amongst other things, details the terms and conditions by which Next Meats Co., Ltd.
and Dr. Foods Co., Ltd. may co-develop, cooperate and contribute towards the development of new products and technologies. The
specific allotment of tasks per project will be determined in writing by each party at the outset of collaborative efforts. Dr.
Foods Co., Ltd. will primarily, although not exclusively, contribute to research and development, and Next Meats Co., Ltd. will
primarily, although not exclusively, contribute to distribution of new products/technologies. Costs pursuant to the collaborative
efforts of the partners, will be the respective responsibility of the party responsible for fulfilling such tasks.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dr. Foods Co., Ltd., a Japan Company, intends to conduct research and
development of new food products pursuant to the Collaboration Agreement via its three new executive officers, all of whom were appointed
on October 11<SUP>th</SUP> of 2021. Additional information regarding the background and experience of these three individuals can be
found herein beginning on page 7. From time to time we may refer to these three individuals as &ldquo;Scientists&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Collaboration Agreement is attached herein in its entirety as exhibit
10.1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-4-</FONT></P>

<HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; color: blue"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#table"><U>Table
of Contents</U></A></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Plant-based Food Industry</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">In Japan, &lsquo;how the nation eats&rsquo; has led the
country&rsquo;s food self-sufficiency to a record low and we believe this threatens the country&rsquo;s future food security. Among
the challenges the country faces, the population&rsquo;s unsustainable meat consumption has become a priority. With demand
for plant-based meat in Japan growing strong, we believe green protein could offer a sustainable solution going forward.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Since March 2020, the novel coronavirus pandemic has deeply disrupted Japan&rsquo;s meat
import volumes from the United States and Australia with a significant drop (over 84% in June only) compared to 2019. This unprecedented
crisis could be the wake-up call Japan needs to consider a more sustainable food supply system.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Parallel to the decline of meat imports, plant-based meat appeared a
suitable and sustainable alternative to animal products in Japan. We believe what used to be a niche market for a long time is now
becoming more widely accepted to those that may have previously been skeptical.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Today, Japan&rsquo;s appetite for meat has grown to the point where the country&rsquo;s domestic production can barely satisfy half of
the country&rsquo;s demand. In 2018, Japanese consumers ate nearly 20% more meat than two decades ago and roughly 160% more than in 1975.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The shrunken domestic production, land scarcity, heavy reliance on
imports&mdash;the environmental costs associated with such dietary choices&mdash;have forced Japan to rethink its carnivorous diet.
We believe the country needs to consider more sustainable food consumption where both local and global food security are not
compromised. We believe ensuring food security is one of Japan&rsquo;s top policy objectives. Numerous strategic measures and
community programs have been crafted to improve food education and encourage responsible food choices.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">In 2020, Japan&rsquo;s Ministry of Agriculture, Forestry, and
Fisheries (MAFF) established a &ldquo;Food Tech Study Group&rdquo; to diversify protein sources in the Japanese diet. As part of
their action &lsquo;menu&rsquo;, the group has worked and continues to work on increasing plant-based meat consumption in Japan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">In 2019, the Japan Meat Information Service Center conducted a survey
that revealed that at least 50% of the population was aware of products alternative to meat. The overall image of plant-based meat
substitutes was also seemingly positive. Nearly 60% of the respondents were ready to or willing to consume greener for their health
and the planet.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">A year later, another study specifically conducted on soy-based meat showed that consumer
awareness jumped to over 70%. By August 2020, at least 1 out of 4 consumers had tasted a vegetable alternative to meat once. The figures
further revealed that consumers cook plant-based meat at home (68%) but also eat meat substitutes at restaurants (30%) and cafes (18.2%).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The rising awareness of meat alternatives isn&rsquo;t unique to Japan
but is part of a global movement, with the Asia-Pacific region as the fastest-growing market. Experts forecast a growth rate of at least
9.4% a year until 2025 in that region only.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 8pt">Source: https://www.gourmetpro.co/blog/plant-based-meat-gaining-steam-as-sustainable-food-source-japan</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-align: left"></P>

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

<P STYLE="font: 11pt/normal Calibri, Helvetica, Sans-Serif; margin: 0"></P>



<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-align: left"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><U>Business
Information</U></B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On or about September 17, 2021, we incorporated Dr. Foods Co., Ltd.,
a Japan Company, as a wholly owned subsidiary of the Company. We intend
to utilize Dr. Foods Co., Ltd. to, amongst other things, act as an importer, reseller, developer, and manufacturer of various food
products that we may develop in the future. We now operate exclusively through Dr. Foods Co., Ltd. and share the same business plan
as that of Dr. Foods Co., Ltd.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Our company philosophy is to &ldquo;save the next generation of &lsquo;food&rsquo;
through science and technology&rdquo; through conducting scientific studies of the world&rsquo;s foods. We believe that plant based foods
will not only become increasingly popular over the course of the next century, but that they will also help to solve, or alleviate, many
of the problems created by the current meat supply chain. Some, but certainly not all, of the negative environmental effects that have
been associated with meat production are pollution through fossil fuel usage, animal methane, effluent waste, and water and land consumption.
</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">At present, our principal focus is on the creation of plant-based food
products to replace traditional animal products, while retaining the taste and texture of the original. One of our key objectives is
to create microalgae food, which is to say the development of plant-based products using microalgae as a base, in order to support the
health of the consumer. Microalgae, or microphytes, are microscopic algae invisible to the naked eye. They are phytoplankton typically
found in freshwater and marine systems, living in both the water column and sediment. Microalgae, capable of performing photosynthesis,
are important for life on earth; they produce approximately half of the atmospheric oxygen and use simultaneously the greenhouse gas
carbon dioxide to grow photoautotrophically.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-5-</P>

<HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: blue"><U>Table of Contents </U></P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 11, 2021, we, through our wholly owned subsidiary Dr.
Foods Co., Ltd., entered into and consummated a &ldquo;Collaboration Agreement&rdquo; with Next Meats Co., Ltd., a Japan company
that shares common management with the Company, to co-develop new food products and subsequently offer them for sale. Next Meats
Co., Ltd. operates in the &ldquo;alternative meat&rdquo; industry. It currently offers, and plans to continue to offer, amongst
other things, artificial chicken and beef products made from meat substitutes.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Our strategic collaboration with Next Meats Co., Ltd. should enable us
to significantly decrease the time needed for product development, while also providing us a partner who can utilize an existing distribution
channel to rapidly bring our future products to market. As part of this collaboration agreement, we intend to utilize the factory at
Next Meats, which includes an existing production system already in place, to greatly improve the efficiency of our scientific endeavors.
</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Product(s) in Active Development</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">1. Dr. Foie Gras</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Foie gras is a specialty food product made of the liver of a duck or
goose. According to French law, foie gras is defined as the liver of a duck or goose fattened by gavage (force feeding). It is a
popular and well-known delicacy in French cuisine. Its flavor is described as rich, buttery, and delicate, unlike that of an ordinary
duck or goose liver. Foie gras is sold whole or is prepared into mousse, parfait, or p&acirc;t&eacute;, and may also be served as an
accompaniment to another food item, such as steak. French law states that "Foie gras belongs to the protected cultural and
gastronomical heritage of France."</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Gavage-based foie gras production is controversial, due mainly to the
animal welfare concerns about force-feeding, intensive housing and husbandry, and enlarging the liver to 10 times its usual volume. A
number of countries and jurisdictions have laws against force-feeding, and the production, import or sale of foie gras; even where it
is legal, a number of retailers decline to stock it.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dr. Foie Gras, with development spearheaded by Alexis Guionet, a Chief
Executive of Dr. Foods Co., Ltd., is made from a mix of plant products and certain spices and alcohol seasoning. Currently, the creation
of Dr. Foie Gras has been completed to our satisfaction, and we are in the midst of acquiring a patent. This product is not a meat substitute,
as it utilizes the technology of molecular binding from vegetable proteins. As such, the animal welfare concerns associated with traditional
foie gras are circumvented in their entirety, while the taste and texture of this french delicacy are retained. We believe that this
will open up sales and distribution channels that have been closed to traditional foie gras. We believe that the demand for an alternative
to traditional foie gras, due to increased regulations, and an ethical focus on animal welfare, has never been higher.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">2. Microalgae foods</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Microalgae is an ingredient full of potential, being rich in numerous
health-beneficial compounds such as omega-3 long-chain polyunsaturated fatty acids. In a search for more sustainable food systems, microalgae
are considered one of the most auspicious sustainable sources of food ingredients. Photoautotrophic microalgae have a higher growth efficiency
compared to conventional crops, do not need arable land, and substantially contribute to capturing atmospheric CO2. While heterotrophic
microalgae use other carbon sources and do not therefore contribute to CO2 capture, they are often characterised by an even higher biomass
productivity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">When the annual production of 1 ha of soybean is converted into protein,
it is 0.6 tons per year, but algae (spirulina) can be produced at 9 tons per year which is 15 times more. In addition, it can be cultivated
wherever there is water and light, and it is possible to utilize land that cannot be used for agricultural, such as deserts and wastelands.
It is thought to be the first step in solving the problem of the shortage of agricultural land.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We are in active development of new products that use microalgae as a
base in order to support and improve the overall health of the consumer. Presently, we are researching a micoralgae hamburger, as well
as genetically modified soybeans. In the future, potentially as soon as 2022, we anticipate that research and development of a host of
different microalgae products will begin.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"><IMG SRC="image_007.jpg" ALT="" STYLE="height: 295px; width: 1200px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Marketing Strategy</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Our marketing initiatives will be conducted, at present, by Next
Meats Co., Ltd., with whom we have entered into a Collaboration Agreement. Our company motto, which is comparable to that of Next
Meats, is to &ldquo;Save the Earth with the Power of Science&rdquo;, and it is this philosophy upon which we intend for all of our
marketing to be based. Although we will initially rely entirely upon Next Meats Co., Ltd., specifically upon its existing marketing
department and staff, in order to conduct all marketing activities, there is the possibility that as our operations progress that we
may independently begin marketing activities on our own behalf. In such an event, our future marketing activities may be altered
significantly, although we cannot predict to what extent at the current time.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><I>Expansion Plans</I></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Given the nature of our business is highly dependent upon the progress
of our research and development of plant-based foods, it is possible that any and all plans may be either sped up, or experience a delay,
depending on the progress of our research efforts. Further, when our products begin distribution, we may find that our plans may be materially
altered, expanded, or curtailed as dictated by market forces at the time. As such, our expansion plans should be read as a framework
for our future goals, but not a guarantee that we will carry out any or all such operations in the indicated timeline.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">At present our expansion plans are as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We anticipate that over the course of the next few months, stretching
into early 2022, we will anticipate that Dr. Foie Gras will be patented and we will begin the process of bringing Dr. Foie Gras to
market. At that point, we intend to utilize the factory and production line of our strategic partner, Next Meats Co., Ltd., with
whom we have entered into a Collaboration Agreement, to begin large scale production and distribution efforts. It is our intention
to oversee the formation of contracts and agreements with restaurants/specialty trading companies that have a demand for our
product(s). This may include, but not strictly be limited to, grilled meat chains or burger chains (Wayback Burgers as an example).
We also intend, during the end of 2021 and stretching into 2022, to begin efforts to develop overseas agreements, with a particular
focus on China and India at present. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Over the course of 2022, we intend to continue research on microalgae,
specifically how it may be used in food products, and develop products for both domestic and overseas markets. We cannot, at this point
in time, speak with any level of specificity as to the nature of the products we may develop from microalgae, as research efforts are
ongoing. During this time we also have plans, which cannot be defined with any specificity at present, to seek out potential partnerships,
potentially acquisitions, and to expand upon our distribution network while taking steps towards a speculative NASDAQ listing in 2023.
Such a listing would only occur if we were to meet the requirements of NASDAQ at that point in time, which remains highly uncertain.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-6-</FONT></P>





<HR SIZE="2" NOSHADE ALIGN="LEFT" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; color: blue"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A HREF="#table"><U>Table
of Contents</U></A></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

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

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left"><I>Government Regulations</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The below does not extensively detail every law and regulation to which the Company may be subject to, but rather provides an overview of the kind of food safety standards to which
our product(s) will be held.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The main law that governs food quality and integrity
in Japan is the Food Sanitation Act (&quot;FSA&quot;) and the law that comprehensively governs food labelling regulation is the Food
Labelling Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The FSA regulates food quality and integrity by:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Establishing standards and specifications for food,
additives, apparatus, and food containers and packaging;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Providing for inspection to see whether the established
standards are met;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Providing for hygiene management in the manufacture
and sale of food; and</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">- Requiring food businesses to be licensed.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Under the FSA, additives and foods containing additives
must not be sold, or be produced, imported, processed, used, stored, or displayed for marketing purposes unless the Minister of Health,
Labour and Welfare (&quot;MHLW&quot;) has declared them as having no risk to human health after seeking the views of the Pharmaceutical
Affairs and Food Sanitation Council (&quot;PAFSC&quot;). In addition, it is not permissible to add any processing aids, vitamins, minerals,
novel foods or nutritive substances to food unless they have been expressly declared by the MHLW as having no risk to human health.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The MHLW may establish specifications for methods
of producing, processing, using, cooking, or preserving food or additives to be served to the public for marketing purposes (&quot;Specifications&quot;),
or may establish standards for food ingredients or additives to be served to the public for marketing purposes (&quot;Standards&quot;)
pursuant to the FSA. Accordingly, where substances are allowed to be added to food, they may only be used within the limits expressly
set by the Specifications and Standards.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>Employees</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify">Currently, we, &ldquo;Dr. Foods, Inc.&rdquo;,
have only one employee, our sole officer and Director Koichi Ishizuka, who is not compensated at present for his services. Our wholly
subsidiary, Dr. Foods Co., Ltd. has four officers, Koichi Ishizuka, Chief Executive Officer, and three Executive Officers, Dr. Alexis
Guionet, Dr. Yu Lu, and Dr. Laroslav Patuk. The biographical information for Mr. Koichi Ishizuka is detailed herein on page 10 and the
biographical information for Dr. Alexis Guionet, Dr. Yu Lu, and Dr. Laroslav Patuk is directly below:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/150% Times New Roman, Times, Serif; margin: 6pt 0 0pt 40pt"><FONT STYLE="font-size: 10pt"><B>Dr. Alexis Guionet
(Doctor of Biology)</B></FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6pt 0 8pt 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alexis
Guionet, age 35, graduated from Burgundy University, France, in 2008 with a License in &ldquo;Science, Technology, Health: option
Biology&rdquo;. He earned his first Master&rsquo;s Degree in &ldquo;Health Biology; option Plant Biology&rdquo; from Burgundy
Univeristy in 2009 and his second Master&rsquo;s Degree in &ldquo;Nanotechnology and Nanobioscience&rdquo; in 2010. In 2014 he
earned his PhD in in Biophysics at the Institute of Pharmacology and Structural Biology &ndash; CNRS / Toulouse III University, France.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6pt 0 8pt 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
2010 to 2014, Dr. Guionet was a researcher at Veolia Environment Research and Innovation, in the department &ldquo;Health and Environment&rdquo;
Maisons Laffite, France, where he worked on the development of a prototype for bacteria destruction by electric fields. From 2015 to
2018, Dr. Guionet was employed as a postdoctoral researcher at the Institute of Pulsed Power Science at Kumamoto University in Japan,
where he researched Hydrocarbons extraction from micro-algae by electric field, arc discharge and shock wave, calcium uptake by HeLa
cells submitted to electric field and shock waves for essential oil extraction from plants and yeast inactivation. From 2018 to 2020,
Dr. Guionet was employed as a postdoctoral researcher at the National Institute of Material Science in Tsukuba, Japan, where he researched
electrochemistry of biofilms, the study of pathogens and anaerobic bacteria, using potentisostat and nanoSIMS. From 2020 to present,
Dr. Guionet has been employed as a postdoctoral researched at the Faculty of Science and Engineering at Iwate University in Japan, where
he researches pulse power applied on agriculture, spore control by dielectric barrier discharge, and fungal fructification by pulsed
electric field. In addition, Dr. Guionet has contributed to numerous publications in peer review over the course of his career.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6pt 0 8pt 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Dr.
Yu Lu (Doctor of Life Sciences)</B></FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6pt 0 8pt 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yu
Lu, age 35, graduated from Beijing University of Agriculture, in Beijing, China, in 2008 with a Bachelors Degree in Biotechnology. In
2017, Dr. Lu earned his Master&rsquo;s Degree and Ph.D in Life Science from Hokkaido University in Sapporo, Japan. From April 2012 to
March 2017, he was a Graduate Researcher, at Hokkaido University, where he researched the functional analysis of ABI1 mediated plant
C/N balance regulation in Arabidopsis and functional characterization of conventional C/N regulators, ATL31 and 14-3-3 in tomatoes. Also
during this time, and at Hokkaido University, he was a Teaching Assistant for the Practice of Cell Structure and Function and the Practice
of Biological Science Research.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6pt 0 8pt 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">From
September of 2017 to November of 2017, Dr. Lu was a Guest Postdoctoral Fellow at the Max Planck Institute of Molecular Plant Physiology,
where he researched Primary metabolites profiling with SnRK1 double knockdown mutant under different C/N condition in Arabidopsis. From
April 2017 to March 2018, Dr. Lu was a Postdoctoral Fellow at Hokkaido University where he researched the functional analysis of SnRK1
pathway involved in plant C/N balance regulation. From April 2018 to March 2019, Dr. Yu was a Postdoctoral Researcher at the University
of Tsukaba, where he researched a Cross-ministerial Strategic Innovation Promotion Program (SIP) project. From November 2018 to November
of 2020, Dr. Lu was a Postdoctoral Researched at the University of Tsukuba.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6pt 0 8pt 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Dr.
Laroslav Patuk (Doctor of Science and Engineering)</B></FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6pt 0 8pt 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Laroslav
Patuk, age 27, graduated from the Institute of Mechanization of Agriculture, Primorskaya State Academy of Agriculture, in 2015,
where he earned his Bachelors in Agricultural Engineering. In 2017, Dr. Patuk graduated from the Erasmus plus exchange program,
Institute of Mechanical Engineering, Faculty of Production Engineering, Warsaw University of Life Sciences. Also in 2017, Dr. Patuk
graduated from the Faculty of Mechanization of Agriculture, Stavropol State Agrarian University, where he earned his Master&rsquo;s
Degree in Agricultural Engineering. In 2020, Dr. Patuk earned his Ph.D in Agriculture from the Graduate School of Science and Technology, Niigata University, Japan.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 6pt 0 0pt 40pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
November of 2016, Dr. Patuk was a Researcher at the Institute of Mechanical Engineering at Warsaw University of Life Sciences. In April
of 2019, Dr. Patuk served as a Teaching Assistant at the Laboratory for Bioproduction and Machinery, Faculty of Agriculture, at Niigata
University. From October of 2020 to Present, Dr. Payuk has been employed as a Postdoctoral Researcher at the Laboratory for Bioproduction
and Machinery, Faculty of Agriculture, Graduate School of Science and Technology, at Niigata University.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 0 40pt"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-7-</P>

<HR SIZE="2" NOSHADE ALIGN="LEFT" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="color: blue; font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Table of Contents</U></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><I>Competition </I></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The plant-based food industry is highly competitive, with a major market
share held by prominent companies, such as Impossible Foods, an American food technology company that manufactures and develops plant-based
artificial meats and dairy products with its headquarters in Redwood City, California. Their corporate value is estimated at $10 billion
and the number of stores that stock their products has gone from 150 to 20,000 over the course of one year (as of May 4, 2021). We have
direct competition in regards to our future microalgae product offerings as well, specifically Sophie&rsquo;s BioNutrients, a Singapore
Biofood technology company, has created milk derived from microalgae, and New Wave Foods has created shrimp products from microalgae,
and hopes to product new lobster, scallops and crab products from microalgae in the future.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Despite these, and other, competitors, we believe that we have
competitive strengths which poise Dr. Foods, Inc. to become a prominent market participant in the plant based food industry going
forward. Our wholly owned subsidiary Dr. Foods Co., Ltd., through which we operate at this time, is staffed with researchers with
high technical capabilities from all over the world, and know-how to molecularly bind and form plant proteins from powder. We have
the capability to enter into mass production by utilizing the existing production line of Next Meats Co., Ltd., as a result of the
collaboration agreement we have entered into with Next Meats Co., Ltd. Further, we believe that the business experience, and
existing business relationships, established by our executive officer, will allow us to enter into the market expeditiously and may
lead to future collaborate business arrangements that are highly beneficial to the company and its shareholders. Additionally, our
goal to &ldquo;save the next generation of &lsquo;food&rsquo; through science and technology&rdquo; is one that we believe resonates
with an increasingly wellness conscious population that seeks to decrease many of the environmental issues facing the world today
caused by, in what we believe is a considerable part, the existing meat market,</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A NAME="risk"></A><B><U>RISK
FACTORS</U></B></FONT></P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">An investment in our common stock is highly speculative, and should only
be made by persons who can afford to lose their entire investment in us.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We qualify as a smaller reporting company, as defined by Item 10 of Regulation S-K and, thus, are not required to
provide the information required by this Item.</P>



<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="management"></A>MANAGEMENT&rsquo;S
DISCUSSION AND ANALYSIS</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Summary
                                            of Current Operations</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">On
or about September 17, 2021, we incorporated Dr. Foods Co., Ltd., a Japan Company, as a wholly owned subsidiary of the Company. We
intend to utilize Dr. Foods Co., Ltd. to, amongst other things, act as an importer, reseller, developer, and manufacturer of various
food products that we may develop in the future. We now operate exclusively through Dr. Foods Co., Ltd. and share the same business
plan as that of Dr. Foods Co., Ltd.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left">At present, we do not have a cash balance or
source of revenue to fund our activities going forward. We have been utilizing funds from and may continue to utilize funds from Koichi
Ishizuka, our Chief Executive Officer.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; word-spacing: 0px; text-align: justify">Mr. Ishizuka has no formal commitment,
arrangement or legal obligation to advance or loan funds to the company. In order to implement our plan of operations for the next twelve-month
period, we may require further funding. Being a start-up stage company, we have a very limited operating history. After a twelve-month
period, we may need additional financing but currently do not have any arrangements for such financing. We may, however, request the assistance
of Next Meats Co., Ltd. and or White Knight Co., Ltd. to loan, gift, or advance us funding although neither party has any obligation to
do so.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; word-spacing: 0px; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; word-spacing: 0px; text-align: justify">If we need additional cash and
cannot raise it, we may have to scale back or curtail operations until we have the financing needed to resume or advance operations.&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">&nbsp;</FONT><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 11, 2021, we, through our wholly owned subsidiary Dr. Foods
Co., Ltd., entered into and consummated a &ldquo;Collaboration Agreement&rdquo; with Next Meats Co., Ltd., a Japan company, that shares
common management with the Company, to co-develop new food products and subsequently offer them for sale. Next Meats Co., Ltd. operates
in the &ldquo;alternative meat&rdquo; industry. It currently offers, and plans to continue to offer, amongst other things, artificial
chicken and beef products made from meat substitutes.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Collaboration Agreement is for a period of two years, and may be
renewed thereafter under the same terms for additional one year terms unless terminated in writing, with three months&rsquo; notice,
by either party. The Collaboration Agreement, amongst other things, details the terms and conditions by which Next Meats Co., Ltd.
and Dr. Foods Co., Ltd. may co-develop, cooperate and contribute towards the development of new products and technologies. The
specific allotment of tasks per project will be determined in writing by each party at the outset of collaborative efforts. Dr.
Foods Co., Ltd. will primarily, although not exclusively, contribute to research and development, and Next Meats Co., Ltd. will
primarily, although not exclusively, contribute to distribution of new products/technologies. Costs pursuant to the collaborative
efforts of the partners, will be the respective responsibility of the party responsible for fulfilling such tasks.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dr. Foods Co., Ltd., a Japan Company, intends to conduct research and
development of new food products pursuant to the Collaboration Agreement via its three new executive officers, all of whom were appointed
on October 11<SUP>th</SUP> of 2021. Additional information regarding the background and experience of these three individuals can be
found above beginning on page 7. From time to time we may refer to these three individuals as &ldquo;Scientists&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Collaboration Agreement is attached herein in its entirety as exhibit
10.1.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Fiscal Year End</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Our fiscal year end is March 31st and the fiscal year end of our
wholly owned subsidiary, Dr. Foods Co., Ltd. is August 31st.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-8-</FONT></P>

<HR SIZE="2" NOSHADE ALIGN="LEFT" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; color: blue"><A HREF="#table"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Table
of Contents</U></FONT></A></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B></B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="security"></A>SECURITY
OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of this report, the Company has 2,315,276,582 shares of common stock issued and outstanding and 10,000 shares of Series
Z preferred stock issued and outstanding, which number of issued and outstanding shares of common stock and preferred stock have
been used throughout this report.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)
Security ownership of certain beneficial owners.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">The
following table sets forth, as of the date of this registration statement, the number of shares of common stock and preferred stock
owned of record and beneficially by executive officers, directors and persons who beneficially own more than 5% of the outstanding
shares of our common stock and or preferred stock.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
no address is present in the table below it should be presumed that the respective beneficial owner&rsquo;s mailing address is that
for the Company.&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; width: 55%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Name
    and Address of Beneficial Owner</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; width: 1%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; width: 8%"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Amount
                                            and Nature of</B></FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Beneficial
        Ownership (Common Shares)</B></FONT></P></TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; width: 1%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; width: 8%"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Percentage</B></FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>of
        Class (Common)</B></FONT></P></TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; width: 1%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; width: 8%"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Amount
                                            and Nature of</B></FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Beneficial
        Ownership (Preferred Shares)</B></FONT></P></TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; width: 1%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; width: 8%"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Percentage
                                            of Class</B></FONT></P>
                                                                                                                             <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>(Preferred)&nbsp;</B></FONT></P></TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; width: 1%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; width: 8%"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Total
                                            Voting Percentage</B></FONT></P></TD>
    </TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    </TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Officers
    and Directors</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    </TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Koichi
                                            Ishizuka <SUP>(1) (2)</SUP></FONT></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">0&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;0%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5,000&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">50%&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">40.60%&nbsp;</FONT></TD>
    </TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>5%
    or Greater Shareholders</B></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    </TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-right: 0; margin-bottom: 0; margin-left: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">White
                                            Knight Co., Ltd. <SUP>(1)</SUP></FONT></P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;0%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">50%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">40.60%</FONT></TD>
    </TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-right: 0; margin-bottom: 0; margin-left: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Next
Meats Holdings, Inc. <SUP>(2) </SUP></FONT>3F 1-16-13 Ebisu Minami Shibuya-ku,Tokyo Japan&nbsp;</P></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;&nbsp;0%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">50%</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">40.60%</FONT></TD>
    </TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Total
    Voting Percentage (5% or greater shareholders and Officers/ Directors as a group)</B></FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">80.20%</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">_________________________________________</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>


    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>

    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    </TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>


<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"></FONT></P>

<P STYLE="font: 10pt times new roman; margin: 0px; text-align: center"></P>

<P STYLE="font: 10pt times new roman; margin: 0px"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-size: 10pt"><SUP>1 </SUP>Mr.
Koichi Ishizuka serves as our Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director. White
Knight Co., Ltd. is owned and controlled by Koichi Ishizuka. The above row that denotes ownership for Koichi Ishizuka, individually,
is comprised of his indirect holdings in the Company via White Knight Co., Ltd. </FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font-size: 10pt"><SUP>2 </SUP>
The majority shareholder of Next Meats Holdings, Inc., holding 97.47% voting control of Next Meats Holdings, Inc., is Next Meats Co.,
Ltd. Currently, Mr. Koichi Ishizuka, directly, and indirectly through his ownership of White Knight Co., Ltd., has approximately 23.35%
voting control of Next Meats Co., Ltd.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">As Mr. Ishizuka does not maintain majority control of
Next Meats Co., Ltd., the majority shareholder of Next Meats Holdings, Inc., the voting interest of Next Meats Holdings, Inc. has not
been added to the row above for Koichi Ishizuka.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: left">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">Beneficial ownership
has been determined in accordance with Rule 13d-3 under the Exchange Act. Under this rule, certain shares may be deemed to be beneficially
owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the shares). In addition, shares
are deemed to be ben</FONT>eficially owned by a person if the person has the right to acquire shares (for example, upon exercise of an
option or warrant) within 60 days of the date as of which the information is provided. In computing the percentage ownership of any person,
the amount of shares is deemed to include the amount of shares beneficially owned by such person by reason of such acquisition rights.
As a result, the percentage of outstanding shares of any person as shown in the following table does not necessarily reflect the person&rsquo;s
actual voting power at any particular date.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-9-</FONT></P>



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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; color: blue"><A HREF="#table"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Table of Contents</U></FONT></A></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="directors"></A>DIRECTORS
AND EXECUTIVE OFFICERS</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Biographical
information regarding the officers and Directors of the Company, who will continue to serve as officers and Directors of Dr. Foods, Inc.
are provided below:</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Dr.
Foods, Inc.</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
<TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 2.25pt double; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><B>NAME</B></FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 2.25pt double; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><B>AGE</B></FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 2.25pt double; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><B>POSITION</B></FONT></TD></TR>
<TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><B>Koichi Ishizuka</B></FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">50</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">Chief
    Executive Officer, Chief Financial Officer, President, Secretary, Treasurer and Director</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px"><B>Koichi
Ishizuka</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Mr.
Koichi Ishizuka, age 50, attended the University of Aoyama Gakuin where he received his MBA in 2004. Several years later in 2011 he
graduated from the Advanced Management Program at Harvard School of Business. Following Mr. Ishizuka&rsquo;s formal education, he
took a position as the head of marketing with Thomson Reuters, a mass media and information firm. Thereafter, he served as the CEO
of Xinhua Finance Japan in 2006, Fate Corporation in 2008, and LCA Holdings., Ltd in 2009. Currently, Mr. Ishizuka serves as the
Chief Executive Officer of OFF Line Co., Ltd., Photozou Co., Ltd., Photozou Holdings, Inc., Photozou Koukoku Co., Ltd., Off Line
International, Inc. and OFF Line Japan Co., Ltd. He has held the position of CEO with OFF Line Co., Ltd. since 2013, Photozou Co.,
Ltd since 2016, Photozou Holdings, Inc since 2017, Photozou Koukoku Co., Ltd. since 2017, Off Line International, Inc. since 2019
and OFF Line Japan Co., Ltd. since 2018. On November 18, 2020, he was appointed as Chief Financial Officer of Next Meats Holdings,
Inc., a position he still holds today. Koichi Ishizuka also has an equity interest in Next Meats Holdings, Inc. Koichi Ishizuka is
also Chief Financial officer of Next Meats Co., Ltd., a Japanese alternative meat company. It should be noted Koich Ishizuka is also
currently  a minority shareholder of Next Meats Co., Ltd. Since its inception on April 14, 2021, Koichi Ishizuka has served as
CEO of WB Burgers Japan Co., Ltd., a Japanese Company.&nbsp;<FONT STYLE="font-style: normal; font-weight: 400; text-transform: none; letter-spacing: normal; word-spacing: 0px">On
May 7, 2021, Mr. Koichi Ishiukza was appointed as the Chief Executive Officer, Chief Financial Officer, President, Secretary,
Treasurer, and Director of Business Solutions Plus, Inc., which is now known as WB Burgers Asia, Inc.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Corporate
governance</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Company promotes accountability for adherence to honest and ethical conduct; endeavors to provide full, fair, accurate, timely
and understandable disclosure in reports and documents that the Company files with the Securities and Exchange Commission (the
&ldquo;SEC&rdquo;) and in other public communications made by the Company; and strives to be compliant with applicable governmental
laws, rules and regulations. The Company has not formally adopted a written code of business conduct and ethics that governs the
Company&rsquo;s employees, officers and Directors as the Company is not required to do so.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">In
lieu of an Audit Committee, the Company&rsquo;s Board of Directors, is responsible for reviewing and making recommendations concerning
the selection of outside auditors, reviewing the scope, results and effectiveness of the annual audit of the Company's financial
statements and other services provided by the Company&rsquo;s independent public accountants. The Board of Directors reviews the
Company's internal accounting controls, practices and policies.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Committees
of the Board</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Our
Company currently does not have nominating, compensation, or audit committees or committees performing similar functions nor does
our Company have a written nominating, compensation or audit committee charter. Our sole Director believes that it is not necessary
to have such committees, at this time, because the Director can adequately perform the functions of such committees.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-10-</FONT></P>



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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; color: blue"><A HREF="#table"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Table of Contents</U></FONT></A></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Audit
Committee Financial Expert</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Our
Board of Directors has determined that we do not have a board member that qualifies as an &quot;<U>audit committee financial expert</U>&quot;
as defined in Item 407(D)(5) of Regulation S-K, nor do we have a Board member that qualifies as &quot;<U>independent</U>&quot;
as the term is used in Item 7(d)(3)(iv)(B) of Schedule 14A under the Securities Exchange Act of 1934, as amended, and as defined
by Rule 4200(a)(14) of the FINRA Rules.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">We
believe that our Director is  capable of analyzing and evaluating our financial statements and understanding internal controls
and procedures for financial reporting. The Director of our Company does not believe that it is necessary to have an audit
committee because management believes that the Board of Directors can adequately perform the functions of an audit committee.
In addition, we believe that retaining an independent Director who would qualify as an &quot;<U>audit committee financial expert</U>&quot;
would be overly costly and burdensome and is not warranted in our circumstances given the stage of our development and the fact
that we have not generated any positive cash flows from operations to date.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Involvement
in Certain Legal Proceedings</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Our officer and director has
not been involved in any of the following events during the past ten years.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
<TR STYLE="vertical-align: top">
    <TD STYLE="width: 1%; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">1.</FONT></TD>
    <TD STYLE="width: 99%; line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">2.</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses);</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">3.</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">being subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities; or</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">4.</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">being found by a court of competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated.</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">5.</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Such person was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">6.</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Such person was found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended or vacated;</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">7.</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Such person was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:(i) Any Federal or State securities or commodities law or regulation; or(ii) Any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or(iii) Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">8.</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Such person was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.</FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Independence
of Directors</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">We
are not required to have independent members of our Board of Directors, and do not anticipate having independent Directors until
such time as we are required to do so.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Code
of Ethics</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">We
have not adopted a formal Code of Ethics. The Board of Directors evaluated the business of the Company and the number of employees
and determined that since the business is operated by a small number of persons (currently only Koichi Ishizuka), general rules of
fiduciary duty and federal and state criminal, business conduct and securities laws are adequate ethical guidelines. In the event
our operations, employees and/or Directors expand in the future, we may take actions to adopt a formal Code of Ethics.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Shareholder
Proposals</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Our
Company does not have any defined policy or procedural requirements for shareholders to submit recommendations or nominations
for Directors. The Board of Directors believes that, given the stage of our development, a specific nominating policy would be
premature and of little assistance until our business operations develop to a more advanced level. Our Company does not currently
have any specific or minimum criteria for the election of nominees to the Board of Directors and we do not have any specific process
or procedure for evaluating such nominees. The Board of Directors will assess all candidates, whether submitted by management
or shareholders, and make recommendations for election or appointment.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">A
shareholder who wishes to communicate with our Board of Directors may do so by directing a written request addressed to our President,
at the address appearing on the first page of this Information Statement.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-11-</FONT></P>



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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; color: blue"><A HREF="#table"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Table of Contents<B></B></U></FONT></A></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="executivecompensation"></A>EXECUTIVE
COMPENSATION</B></FONT></P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Summary
Compensation Table:</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Note:
</B>We, Dr. Foods, Inc., were originally incorporated in the state of Nevada on <I>February 26, 2021</I>, under the name Catapult Solutions,
Inc.&nbsp;We have only completed one fiscal year since our inception.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Name
        and</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">principal
        position</FONT></P></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; padding-right: 0.75pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">Year
    Ended March 31</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Salary</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">($)</FONT></P></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Bonus</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">($)</FONT></P></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Stock</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Awards</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">($)</FONT></P></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Option</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Awards</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">($)</FONT></P></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Non-Equity</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Incentive
        Plan</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Compensation</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">($)</FONT></P></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Nonqualified</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Deferred</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Compensation</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Earnings
        ($)</FONT></P></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">All
        Other</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Compensation</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">($)</FONT></P></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">Total</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">($)</FONT></P></TD></TR>
<TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Koichi
                                    Ishizuka</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer,
and Director</FONT></P></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">2021</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; text-align: center; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%">&nbsp;</TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Jeffrey
                                    DeNunzio,</FONT></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.75pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Former
        Sole Officer and Director </FONT></P></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">2021</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>Note to above table:</B> On July 23, 2021, Mr. Jeffrey
DeNunzio resigned as the Company&rsquo;s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and
Director. On July 23, 2021, Mr. Koichi Ishizuka was appointed as the Company&rsquo;s Chief Executive Officer, Chief Financial
Officer, President, Secretary, Treasurer, and Director.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Compensation
of Directors</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
table above summarizes all compensation of our directors through our most recent fiscal year end March  31, 2021.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Stock
Option Grants</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">We
have not granted any stock options to our executive officers since our incorporation.</FONT></P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Employment
Agreements</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">We
do not have an employment or consulting agreement with our sole officer and Director.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-12-</FONT></P>


<HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; color: blue"><A HREF="#table"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Table of Contents</U></FONT></A></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Compensation
Discussion and Analysis</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Director
Compensation</B></FONT></P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Our
Board of Directors does not currently receive any consideration for their services as members of the Board of Directors. The Board
of Directors reserves the right in the future to award the members of the Board of Directors cash or stock based consideration
for their services to the Company, which awards, if granted shall be in the sole determination of the Board of Directors.</FONT></P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Executive
Compensation Philosophy</B></FONT></P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Our
Board of Directors determines the compensation given to our executive officers in their sole determination. Our Board of Directors
reserves the right to pay our executive or any future executives a salary, and/or issue them shares of common stock issued in
consideration for services rendered and/or to award incentive bonuses which are linked to our performance, as well as to the individual
executive officer&rsquo;s performance. This package may also include long-term stock based compensation to certain executives,
which is intended to align the performance of our executives with our long-term business strategies. Additionally, while our Board
of Directors has not granted any performance base stock options to date, the Board of Directors reserves the right to grant such
options in the future, if the Board in its sole determination believes such grants would be in the best interests of the Company.</FONT></P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Incentive
Bonus</B></FONT></P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Board of Directors may grant incentive bonuses to our executive officer and/or future executive officers in its sole discretion,
if the Board of Directors believes such bonuses are in the Company&rsquo;s best interest, after analyzing our current business
objectives and growth, if any, and the amount of revenue we are able to generate each month, which revenue is a direct result
of the actions and ability of such executives.</FONT></P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Long-term,
Stock Based Compensation</B></FONT></P>

<P STYLE="font: 10pt/normal Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">In
order to attract, retain and motivate executive talent necessary to support the Company&rsquo;s long-term business strategy we
may award our executive and any future executives with long-term, stock-based compensation in the future, in the sole discretion
of our Board of Directors, which we do not currently have any immediate plans to award.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="certain"></A>CERTAIN
RELATIONSHIPS AND RELATED TRANSACTIONS</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/10.5pt Times New Roman, Times, Serif; margin: 0"><I>General Information</I></P>

<P STYLE="font: 10pt/10.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10.5pt Times New Roman, Times, Serif; margin: 0">On July 20, 2021, the Company entered into a Share
Purchase Agreement (the &ldquo;Agreement&rdquo;) by and among CRS Consulting, LLC, a Wyoming Limited Liability Company
(&ldquo;CRS&rdquo;), White Knight Co., Ltd., a Japan Company (&ldquo;WKC&rdquo;), and Next Meats Holdings, Inc., a Nevada Company
(&ldquo;NXMH&rdquo;), pursuant to which, on July 23, 2021, (&ldquo;Closing Date&rdquo;), CRS sold 10,000 shares of the
Company&rsquo;s Series Z Preferred Stock, representing approximately 81.20% voting control of the Company; 5,000 shares of Series Z
Preferred Stock were transferred to WKC and 5,000 shares of Series Z Preferred Stock were transferred to NXMH. WKC and NXMH paid
consideration of three hundred seventy-five thousand dollars ($375,000) (the &ldquo;Purchase Price&rdquo;). The consummation of the
transactions contemplated by the Agreement resulted in a change in control of the Company, with WKC and NXMH, becoming the
Company&rsquo;s largest controlling stockholders.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On the Closing Date, July 23, 2021, Mr. Jeffrey DeNunzio resigned as
the Company&rsquo;s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director. On the Closing Date, Mr. Koichi Ishizuka was appointed as the Company&rsquo;s
Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director. </P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">On
or about September 17, 2021, we incorporated Dr. Foods Co., Ltd., a Japan Company, as a wholly owned subsidiary of the Company. We
intend to utilize Dr. Foods Co., Ltd. to, amongst other things, act as an importer, reseller, developer, and manufacturer of various
food products that we may develop in the future. We now operate exclusively through Dr. Foods Co., Ltd. and share the same business
plan as that of Dr. Foods Co., Ltd.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><FONT STYLE="font: 10pt Times New Roman, Times, Serif; background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">On October 11, 2021, we, through our wholly owned subsidiary Dr. Foods
Co., Ltd., entered into and consummated a &ldquo;Collaboration Agreement&rdquo; with Next Meats Co., Ltd., a Japan company that shares
common management with the Company, to co-develop new food products and subsequently offer them for sale. Next Meats Co., Ltd. operates
in the &ldquo;alternative meat&rdquo; industry. It currently offers, and plans to continue to offer, amongst other things, artificial
chicken and beef products made from meat substitutes.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Collaboration Agreement is for a period of two years, and may be renewed
thereafter under the same terms for additional one year terms unless terminated in writing, with three months&rsquo; notice, by either
party. The Collaboration Agreement, amongst other things, details the terms and conditions by which Next Meats Co., Ltd. and Dr. Foods
Co., Ltd. may co-develop, cooperate and contribute towards the development of new products and technologies. The specific allotment of
tasks per project will be determined in writing by each party at the outset of collaborative efforts. Dr. Foods Co., Ltd. will primarily,
although not exclusively, contribute to research and development, and Next Meats Co., Ltd. will primarily, although not exclusively,
contribute to distribution of new products/technologies. Costs pursuant to the collaborative efforts of the partners, will be the respective
responsibility of the party responsible for fulfilling such tasks.</P>



<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-13-</FONT></P>


<HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; color: blue"><A HREF="#table"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Table of Contents</U></FONT></A></P>

<P STYLE="font: 10pt/11.5pt Times New Roman, Times, Serif; margin: 0 0 0pt; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dr. Foods Co., Ltd., a Japan Company, intends to conduct research and
development of new food products pursuant to the Collaboration Agreement via its three new executive officers, all of whom were appointed
in October of 2021. Additional information regarding the background and experience of these three individuals can be found herein beginning
on page 7. From time to time we may refer to these three individuals as &ldquo;Scientists&rdquo;.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>Monetary Transactions as Reported in our Form 10-Q for the period ended
June 30, 2021</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px"><FONT STYLE="background-color: white">The
Company&rsquo;s former sole officer and director, Jeffrey DeNunzio, paid expenses on behalf of the company totaling $5,250&nbsp;during
the period ended June 30, 2021.</FONT></P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px"><FONT STYLE="background-color: white">The
Company&rsquo;s former sole officer and director, Jeffrey DeNunzio, paid expenses on behalf of the company totaling $2,010&nbsp;during
the period ended March 31, 2021.</FONT></P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px"><FONT STYLE="background-color: white">The
$7,260&nbsp;in total payments are considered contributions to the company with no expectation of repayment and are posted as additional
paid-in capital.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px"><I>Related
Parties</I></P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Next
Meats Holdings, Inc., a Nevada Company and White Knight Co., Ltd., a Japan Company, collectively are our majority shareholders. Next Meats
Holdings, Inc. is pending completion of an acquisition of Next Meats Co., Ltd. At this time the aforementioned acquisition is not yet
effective.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Koichi
Ishizuka is the Chief Financial Officer of Next Meats Co., Ltd. and Next Meats Holdings, Inc. He is also our sole officer and Director.
Koichi Ishizuka also has control over White Knight Co., Ltd., a Japan Company. He also serves as sole officer and Director of White Knight
Co., Ltd.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Given
the pending acquisition of Next Meats Co., Ltd. by Next Meats Holdings, Inc. is not yet completed (effective), it should be noted that
as of the current date, majority control of Next Meats Co., Ltd. remains controlled collectively by Ryo Shirai, Hideyuki Sasaki, and
Koichi Ishizuka (personally and via ownership of White Knight Co., Ltd., a Japan Company). At this time Next Meats Holdings, Inc. is
owned and controlled by Next Meats Co., Ltd.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">The
Executive Officers of our wholly owned subsidiary Dr. Foods Co., Ltd., Koichi Ishizuka, Dr. Alexis Guionet, Dr. Yu Lu, and Dr. Laroslav
Patuk are also employees and or officers of Next Meats Co., Ltd., a Japan Company.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px"><I>Office
Space</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">As of the date of this report,
we utilize home office space of our management at no cost, and as needed for product development, we share office space with that of
Next Meats Co., Ltd. Next Meats Co., Ltd. allows us to utilize their facility and various assets at no cost for the development and
research of new products that we may collectively bring to market in the future.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Review,
Approval and Ratification of Related Party Transactions</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Given
our small size and limited financial resources, we have not adopted formal policies and procedures for the review, approval or
ratification of transactions, such as those described above, with our executive officers, Directors and significant stockholders.
We intend to establish formal policies and procedures in the future, once we have sufficient resources and have appointed additional
Directors, so that such transactions will be subject to the review, approval or ratification of our Board of Directors, or an
appropriate committee thereof. On a moving forward basis, our Directors will continue to approve any related party transaction.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-14-</FONT></P>

<HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; color: blue"><A HREF="#table"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Table of Contents</U></FONT></A></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B></B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin-top: 0; margin-bottom: 0; letter-spacing: normal; word-spacing: 0px; text-align: center"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif; text-transform: uppercase; color: Black"><B><A NAME="market"></A>Market
Price of &amp; dividends on the registrants common equity &amp; related matters</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">(a)
Market Information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Our
common stock is currently quoted on the OTC Pink Tier under the symbol &ldquo;CPSL&rdquo; There is currently a limited trading
market in the Company&rsquo;s shares of common stock.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Over-the-counter
market quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual
transactions.</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px"></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; width: 34%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Quarter
    Ended</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>High
    Bid</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Low
    Bid</B></FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
    30, 2021 <SUP>1</SUP></FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">$0.0244</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">$0.0097</FONT></TD></TR>
<TR STYLE="vertical-align: top; background-color: White">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">September
30, 2021</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;$0.071</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">$0.0135</FONT></TD></TR>
</TABLE>
<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><SUP>1 </SUP>We
were a party to a corporate reorganization, legally effective April 28, 2021. Information regarding this reorganization
is detailed herein on page 4. Prior to this reorganization, we have no information to report pursuant to the above table. The
quarter ending June 30, 2021 only includes data stemming back to April 28, 2021.</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">(b)
Holders.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
of the date of this report, the Company has 2,315,276,582 shares of common stock issued and outstanding and 10,000 shares of Series Z
preferred stock issued and outstanding, which number of issued and outstanding shares of common stock and preferred stock have been used
throughout this report.</FONT></P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: left; text-indent: 0px">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: left; text-indent: 0px">As
of the date of this report, we  have approximately 176 shareholders of record of our common stock. <I>This is inclusive of Cede and
Co., which is deemed to be one shareholder of record</I>. For further clarification, Cede &amp; Co. is currently defined by the
&ldquo;NASDAQ&rdquo;, as &ldquo;a Nominee name for The Depository Trust Company, a large clearing house that holds shares in its
name for banks, brokers and institutions in order to expedite the sale and transfer of stock.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">(c)
Dividends.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0px">We
have not paid any cash dividends to date and do not anticipate or contemplate paying dividends in the foreseeable future. It is the present
intention of our management to utilize all available funds for the development of our business.</P>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="legal"></A>LEGAL
PROCEEDINGS</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">From
time to time, we may become party to litigation or other legal proceedings that we consider to be a part of the ordinary course
of our business. We are not currently involved in legal proceedings that could reasonably be expected to have a material adverse
effect on our business, prospects, financial condition or results of operations. We may become involved in material legal proceedings
in the future.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="recent"></A>RECENT
SALES OF UNREGISTERED SECURITIES</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: left"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: left; text-indent: 0px">None.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="description"></A>DESCRIPTION
OF SECURITIES</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">(a) Common and Preferred Stock.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">We are authorized by our Certificate of Incorporation to issue
an aggregate of 2,420,000,000 shares of capital stock, of which 2,400,000 are shares of common stock, par value $0.0001 per share
(the &quot;Common Stock&quot;) and 20,000,000 are shares of preferred stock, par value $0.0001 per share (the Preferred Stock) of
which 10,000 shares are designated as Series Z Preferred Stock, $0.0001 par value each. As of&nbsp;of the date of this registration
statement, 2,315,276,582 shares of Common Stock and 10,000 shares of Preferred Series Z Stock were issued and outstanding.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">Common Stock</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">All shares of Common Stock are of the same class
and have equal rights and attributes. The holders of Common Stock are entitled to one vote per share on all matters submitted to
a vote of stockholders of the Company. All stockholders are entitled to share equally in dividends, if any, as may be declared
from time to time by the Board of Directors out of funds legally available. In the event of liquidation, the holders of Common
Stock are entitled to share ratably in all assets remaining after payment of all liabilities. Stockholders do not have cumulative
or preemptive rights.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Preferred Stock</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Our Certificate of Incorporation authorizes the issuance
of up to 20,000,000 shares of Preferred Stock with designations, rights and preferences to be determined from time to time by our
Board of Directors. Accordingly, our Board of Directors is empowered, without stockholder approval, to issue Preferred Stock with
dividend, liquidation, conversion, voting, or other rights which could adversely affect the voting power or other rights of the
holders of the Common Stock. In the event of issuance, the Preferred Stock could be utilized, under certain circumstances, as a
method of discouraging, delaying or preventing a change in control of the Company. Although we have no present intention to issue
any shares of our authorized Preferred Stock, there can be no assurance that we will not do so in the future.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Of the 20,000,000 shares of preferred stock, 10,000 shares are
designated as Series Z Preferred Stock, $0.0001 par value each. Series Z Preferred stock pay no dividends, have no right to convert those
shares into Common Stock or any other class of securities of the Corporation. Each one share of the Series Z Preferred Stock shall have
voting rights equal to one million (1,000,000) votes of Common Stock. With respect to all matters upon which stockholders are entitled
to vote or to which stockholders are entitled to give consent, the holders of shares of Series Z Preferred Stock shall vote together
with the holders of Common Stock without regard to class, except as to those matters on which separate class voting is required by applicable
law or the Corporation&rsquo;s Certificate of Incorporation or by-laws.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 35pt">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">(b) Debt Securities.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">(c) Other Securities </P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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


<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-15-</FONT></P>

<HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; color: blue"><A HREF="#table"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Table of Contents</U></FONT></A></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A NAME="indemnification"></A>&nbsp;<B>INDEMNIFICATION
OF OFFICERS AND DIRECTORS</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Our
directors and officers are indemnified as provided by the Nevada corporate law and our Bylaws. We have agreed to indemnify each of our
directors and certain officers against certain liabilities, including liabilities under the Securities Act of 1933. Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be permitted to our directors, officers and controlling persons pursuant
to the provisions described above, or otherwise, we have been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that
a claim for indemnification against such liabilities (other than our payment of expenses incurred or paid by our director, officer or
controlling person in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person
in connection with the securities being registered, we will, unless in the opinion of our counsel the matter has been settled by controlling
precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed
in the Securities Act and will be governed by the final adjudication of such issue.&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="financial"></A>FINANCIAL
STATEMENTS AND SUPPLEMENTARY DATA</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"><B>Note: </B>The information
contained herein is not supplemented by any additional financial information herein as we have not partaken in a merger or engaged
in any acquisition that would require we include such additional financial statements. Current financial information as it pertains
to the Company can be found within the Company&rsquo;s available SEC filings.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0">-16-</P>

<HR SIZE="2" NOSHADE ALIGN="CENTER" STYLE="width: 100%; color: #A0A0A0">

<P STYLE="color: blue; font: 10pt Times New Roman, Times, Serif; margin: 0"><U>Table of Contents</U></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><A NAME="changes"></A>CHANGES
IN AND DISAGREEMENTS WITH ACCOUNTANTS ON</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>ACCOUNTING
AND FINANCIAL DISCLOSURE</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">None.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif"><A NAME="item9"></A><B>ITEM
9.01 FINANCIAL STATEMENTS AND EXHIBITS</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"><B>Note: </B>The information
contained herein is not supplemented by any additional financial information herein as we have not partaken in a merger or engaged
in any acquisition that would require we include such additional financial statements. Current financial information as it pertains
to the Company can be found within the Company&rsquo;s available SEC filings.</P>

<P STYLE="text-align: center; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><A NAME="sig"></A><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>EXHIBITS
TO FORM 8-K</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<TR>
    <TD STYLE="border-bottom: black 1.5pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><B>Exhibit
    Number</B></FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; width: 85%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><B>&nbsp;Description
    of Exhibit</B></FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">3.1</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/1857910/000159991621000117/articles.htm">Articles of Incorporation (1)</A></FONT></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">3.11</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><A HREF="https://www.sec.gov/Archives/edgar/data/1857910/000159991621000195/amendmentname.htm"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">Amendment to our Certificate of Incorporation (2)</FONT></A></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">3.2</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><A HREF="https://www.sec.gov/Archives/edgar/data/1857910/000159991621000117/bylaws.htm"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">Bylaws (1)</FONT></A></TD></TR>
<TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">10.1</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">Collaboration
    Agreement (3)</FONT></TD></TR>
</TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">(1)
Incorporated herein by reference to the Form 10-12G/A originally filed on June 24, 2021.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif">(2)
Incorporated herein by reference to the Form 8-K originally filed on August 25, 2021.</FONT></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">(3) Filed herewith. </P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>SIGNATURES</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; text-align: center; margin-bottom: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">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.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Dr.
Foods, Inc.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Dated:
October 15, 2021</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>By:
/s/ Koichi Ishizuka</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Koich
Ishizuka,</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Chief
Executive Officer and Director</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 242pt; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-17-<B>&nbsp;</B></FONT></P>

<P STYLE="font: 11pt/105% Calibri, Helvetica, Sans-Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT>&nbsp;</P>





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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington,
D.
C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities
Exchange Act of 1934
Date of Report (Date of Earliest Event Reported):
October 11, 2021
Dr. Foods, Inc.
(Exact name of registrant as specified in its charter)
Nevada
000-56277
00-0000000
(state or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification Number)
3F K's Minamiaoyama
6-6-20 Minamiaoyama, Minato-ku,
Tokyo 107-0062, Japan
107-0062
(address of principal executive offices)
(zip code)
81-90-6002-4978
(registrant's telephone number, including area code)
N/A
(former name or former mailing address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
[   ]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[   ]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[   ]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[   ]
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Indicate by check mark whether the registrant
is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§ 230.405 of this chapter) or Rule 12b-2 of the
Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging growth company  [X]
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.  [   ]
"We", "Us", and or "The Company"
refer to Dr. Foods, Inc., formerly known as "Catapult Solutions, Inc.", a Nevada Company.
FORWARD
LOOKING STATEMENTS
This
Current Report on Form 8-K contains forward-looking statements which involve risks and uncertainties, principally in the sections
entitled "Business", and "Management's Discussion and Analysis." All statements other than statements of historical fact contained in this Current Report on Form 8-K, including
statements regarding future events, our future financial performance, business strategy and plans and objectives of management for
future operations, are forward-looking statements. We have attempted to identify forward-looking statements by terminology including
"anticipates", "believes", "can", "continue", "could",
"estimates", "expects", "intends", "may", "plans",
"potential", "predicts", or "should", or the negative of these terms or other comparable
terminology. Although we do not make forward-looking statements unless we believe we have a reasonable basis for doing so, we cannot
guarantee their accuracy. These statements are only predictions and involve known and unknown risks, uncertainties and other factors
that may appear in this Current Report on Form 8-K, which may cause our or our industry's actual results, levels of activity,
performance or achievements expressed or implied by these forward-looking statements to vary. Moreover, we operate in a very
competitive and rapidly changing environment. New risks emerge from time to time and it is not possible for us to predict all risk
factors, nor can we address the impact of all factors on our business or the extent to which any factor, or combination of factors,
may cause our actual results to differ materially from those contained in any forward-looking statements. All forward-looking
statements included in this document are based on information available to us on the date hereof, and we assume no obligation to
update any such forward-looking statements, except as expressly required by law.
You
should not place undue reliance on any forward-looking statement, each of which applies only as of the date of this Current Report
on Form 8-K. Except as required by law, we undertake no obligation to update or revise publicly
any of the forward-looking statements after the date of this Current Report on Form 8-K to conform our statements to actual results
or changed expectations.
All
dollar amounts used throughout this Report are in US Dollars, unless otherwise stated.
-1-
TABLE
OF CONTENTS
Page
Item
    1.01  Entry into a Material Definitive Agreement
3
Item
    5.06  Change in shell company status
3
Item 8.01 Other events
3
Business
4
Risk
    Factors
8
mANAGEMENT'S
    DISCUSSION AND ANALYSIS
8
SECURITY
    OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
9
DIRECTORS
    AND EXECUTIVE OFFICERS
10
EXECUTIVE
    COMPENSATION
12
CERTAIN
    RELATIONSHIPS AND RELATED TRANSACTIONS
13
Market
    Price of & dividends on the registrants common equity & related matters
15
LEGAL
    PROCEEDINGS
15
RECENT
    SALES OF UNREGISTERED SECURITIES
15
DESCRIPTION
    OF SECURITIES
15
INDEMNIFICATION
    OF OFFICERS AND DIRECTORS
16
FINANCIAL
    STATEMENTS AND SUPPLEMENTARY DATA
16
CHANGES
    IN AND DISAGREEMENTS WITH ACCOUNTANTS
17
Item
    9.01 Financial Statements And Exhibits
17
EXHIBITS
    AND SIGNATURES
17
-2-
Table
of Contents
ITEM
1.01 ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT
On October 11, 2021, we, through our wholly owned subsidiary Dr. Foods
Co., Ltd., entered into and consummated a "Collaboration Agreement" with Next Meats Co., Ltd., a Japan company that shares
common management with the Company, to co-develop new food products and subsequently offer them for sale. Next Meats Co., Ltd. operates
in the "alternative meat" industry. It currently offers, and plans to continue to offer, amongst other things, artificial
chicken and beef products made from meat substitutes.
The Collaboration Agreement is for a period of two years, and may be
renewed thereafter under the same terms for additional one year terms unless terminated in writing, with three months' notice,
by either party. The Collaboration Agreement, amongst other things, details the terms and conditions by which Next Meats Co., Ltd.
and Dr. Foods Co., Ltd. may co-develop, cooperate and contribute towards the development of new products and technologies. The
specific allotment of tasks per project will be determined in writing by each party at the outset of collaborative efforts. Dr.
Foods Co., Ltd. will primarily, although not exclusively, contribute to research and development, and Next Meats Co., Ltd. will
primarily, although not exclusively, contribute to distribution of new products/technologies. Costs pursuant to the collaborative
efforts of the partners, will be the respective responsibility of the party responsible for fulfilling such tasks.
Dr. Foods Co., Ltd., a Japan Company, intends to conduct research and
development of new food products pursuant to the Collaboration Agreement via its three new executive officers, all of whom were appointed
on October 11
th
of 2021. Additional information regarding the background and experience of these three individuals can be
found herein beginning on page 7. From time to time we may refer to these three individuals as "Scientists".
The Collaboration Agreement is attached herein in its entirety as exhibit
10.1.
Related
Party Disclosure
Next
Meats Holdings, Inc., a Nevada Company and White Knight Co., Ltd., a Japan Company, collectively are our majority shareholders. Next Meats
Holdings, Inc. is pending completion of an acquisition of Next Meats Co., Ltd. At this time the aforementioned acquisition is not yet
effective.
Koichi
Ishizuka is the Chief Financial Officer of Next Meats Co., Ltd. and Next Meats Holdings, Inc. He is also our sole officer and Director.
Koichi Ishizuka also has control over White Knight Co., Ltd., a Japan Company. He also serves as sole officer and Director of White Knight
Co., Ltd.
Given
the pending acquisition of Next Meats Co., Ltd. by Next Meats Holdings, Inc. is not yet completed (effective), it should be noted
that as of the current date, majority control of Next Meats Co., Ltd. remains controlled collectively by Ryo Shirai, Hideyuki
Sasaki, and Koichi Ishizuka (personally and via ownership of White Knight Co., Ltd., a Japan Company). At this time Next Meats
Holdings, Inc. is owned and controlled by Next Meats Co., Ltd.
ITEM
5.06 CHANGE IN SHELL COMPANY STATUS
As disclosed in our Form 8-K filed on October 5, 2021, we incorporated
Dr. Foods Co., Ltd., a Japan Company, as a wholly owned subsidiary of the Company. We intend to utilize Dr. Foods Co., Ltd. to, amongst
other things, act as an importer, reseller, developer, and manufacturer of various food products that we may develop in the future. At
this time we operate exclusively through our wholly owned subsidiary, Dr. Foods Co., Ltd.
Upon execution of the "Collaboration
Agreement" entered into by our wholly owned subsidiary, Dr. Foods Co., Ltd., with Next Meats Co., Ltd., a Japan Company, (as described
in Item 1.01 above), and commensurate with a notable increase in the level of our business operations, we have ceased our status as a
"shell company", as defined in Rule 12b-2 under the Exchange Act of 1934, as amended (the "Exchange Act").
As we are no longer a shell company, we have set forth herein the information,
including the information with respect to our new operations, that would be required if we were filing a general form for registration
of securities on Form 10 under the Exchange Act, reflecting our common stock in this Report on Form 8-K.
ITEM
8.01 OTHER EVENTS
Currently,
as of the filing date of this report, the Company is pending a FINRA corporate action to effectuate a name change from Catapult Solutions,
Inc. to Dr. Foods, Inc., and to change our ticker symbol.
The
legal date of our name change, August 24, 2021, will differ from the market release date when posted on FINRA's daily list. An 8-K
will be filed with the Commission after completion of our corporate actions that will detail the new CUSIP number for our common stock
and ticker symbol.
While
we have no assurances, we believe that the aforementioned FINRA corporate action will be completed within the next few
weeks.
-3-
Table
of Contents
FORM
10 DISCLOSURE
As
disclosed elsewhere in this report, the Company entered into and consummated a Collaborative Agreement with Next Meats Co., Ltd., which
caused the Company to cease being defined as a "shell company"
under
the Securities Act of 1933, as amended. The Company has hereby elected to include herein, Form 10 like information as though  the registrant
was filing a general form for registration of securities on Form 10. Accordingly, we are providing below the information that would
be included in a Form 10.
Business
Corporate
History
We,
Dr. Foods, Inc., were originally incorporated in the state of Nevada on February 26, 2021, under the name Catapult Solutions, Inc.
On February 26, 2021, Jeffrey DeNunzio
was appointed Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer and Director.
The Company was created for the sole purpose of participating in a
Nevada holding company reorganization pursuant to NRS 92A.180, NRS 92A.200, NRS 92A.230 and NRS 92A.250. The constituent
corporations in the Reorganization were Ambient Water Corporation ("AWGI" or "Predecessor"), Catapult
Solutions, Inc. ("Successor"), and Catapult Merger Sub, Inc. ("Merger Sub"). Jeffrey DeNunzio was the sole
director/officer of each constituent corporation in the anticipated Reorganization.
Catapult Solutions, Inc. issued 1,000 common shares of its common stock
to Predecessor and Merger Sub issued 1,000 shares of its common stock to Catapult Solutions, Inc. immediately prior to the Reorganization.
As such, immediately prior to the merger, Catapult Solutions, Inc. became a wholly owned direct subsidiary of Ambient Water Corporation
and Merger Sub became a wholly owned and direct subsidiary of Catapult Solutions, Inc.
Pursuant to the above, on April 23, 2021, Ambient Water Corporation filed
Articles of Merger with the Nevada Secretary of State. The merger became effective on April 28, 2021, at 4:00 PM EST ("Effective
Time"). At the Effective Time, Predecessor was merged with and into Merger Sub (the "Merger), and Predecessor became the surviving
corporation. Each share of Predecessor common stock issued and outstanding immediately prior to the Effective Time was converted into
one validly issued, fully paid and non-assessable share of Catapult Solutions, Inc.'s common stock. At the time of the merger, 10,000
shares of Series Z Preferred Stock were issued to CRS Consulting, LLC, a Wyoming LLC owned and controlled by Jeffrey DeNunzio, Thomas
DeNunzio and Paul Moody, for services rendered to the Company. Series Z Preferred Stock has no conversion rights to any other class, and
every vote of Series Z Preferred Stock has voting rights equal to 1,000,000 votes of Common Stock.
Catapult Solutions, Inc., as successor issuer to Ambient Water Corporation,
continued to trade in the OTC MarketPlace under the previous ticker symbol "AWGI" until the new ticker symbol "CPSL" for
the Company was released into the OTC MarketPlace on April 30, 2021. The Company was given a new CUSIP Number by CUSIP Global Services
for its common stock of 14903C102.
Concurrently, with the reorganization mentioned above, the Company cancelled
all of its stock held in Ambient Water Corporation resulting in Catapult Solutions, Inc. becoming a stand-alone company.
On July 20, 2021, the Company entered into a Share Purchase Agreement
(the "Agreement") by and among CRS Consulting, LLC, a Wyoming Limited Liability Company ("CRS"), White Knight
Co., Ltd., a Japan Company ("WKC"), and Next Meats Holdings, Inc., a Nevada Company ("NXMH"), pursuant to which,
on July 23, 2021, ("Closing Date"), CRS sold 10,000 shares of the Company's Series Z Preferred Stock, representing approximately
81.20% voting control of the Company; 5,000 shares of Series Z Preferred Stock were transferred to WKC and 5,000 shares of Series Z Preferred
Stock were transferred to NXMH. WKC and NXMH paid consideration of three hundred seventy-five thousand dollars ($375,000) (the "Purchase
Price"). The consummation of the transactions contemplated by the Agreement resulted in a change in control of the Company, with
WKC and NXMH, becoming the Company's largest controlling stockholders.
On the Closing Date, July 23, 2021, Mr. Jeffrey DeNunzio resigned as
the Company's Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer. In addition, Mr. DeNunzio
resigned as Director on the Closing Date and his resignation was effective upon the 10th day after the mailing of the
Company's information statement on Schedule 14f-1 to the Company's stockholders. On the Closing Date, Mr. Koichi
Ishizuka was appointed as the Company's Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and
Director. Mr. Ishizuka's appointment as Director was effective upon the 10th day after the mailing of the Company's
information statement on Schedule 14f-1 to the Company's stockholders.
A Certificate of Amendment to change our
name from "Catapult Solutions, Inc." to "Dr. Foods, Inc." was filed with the Nevada Secretary of State on August 24, 2021 with an
effective date of the date of submission.
The
legal date of our name change, August 24, 2021, will differ from the market release date when posted on FINRA's daily list.
An
8-K will be filed with the Commission after completion of our corporate actions that will detail the new CUSIP number for our common stock
and ticker symbol.
On
or about September 17, 2021, we incorporated Dr. Foods Co., Ltd., a Japan Company, as a wholly owned subsidiary of the Company. We
intend to utilize Dr. Foods Co., Ltd. to, amongst other things, act as an importer, reseller, developer, and manufacturer of various
food products that we may develop in the future. We now operate exclusively through Dr. Foods Co., Ltd. and share the same business
plan as that of Dr. Foods Co., Ltd.
On October 11, 2021, we, through our wholly owned subsidiary Dr. Foods
Co., Ltd., entered into and consummated a "Collaboration Agreement" with Next Meats Co., Ltd., a Japan company that shares
common management with the Company, to co-develop new food products and subsequently offer them for sale. Next Meats Co., Ltd. operates
in the "alternative meat" industry. It currently offers, and plans to continue to offer, amongst other things, artificial
chicken and beef products made from meat substitutes.
The Collaboration Agreement is for a period of two years, and may be
renewed thereafter under the same terms for additional one year terms unless terminated in writing, with three months' notice,
by either party. The Collaboration Agreement, amongst other things, details the terms and conditions by which Next Meats Co., Ltd.
and Dr. Foods Co., Ltd. may co-develop, cooperate and contribute towards the development of new products and technologies. The
specific allotment of tasks per project will be determined in writing by each party at the outset of collaborative efforts. Dr.
Foods Co., Ltd. will primarily, although not exclusively, contribute to research and development, and Next Meats Co., Ltd. will
primarily, although not exclusively, contribute to distribution of new products/technologies. Costs pursuant to the collaborative
efforts of the partners, will be the respective responsibility of the party responsible for fulfilling such tasks.
Dr. Foods Co., Ltd., a Japan Company, intends to conduct research and
development of new food products pursuant to the Collaboration Agreement via its three new executive officers, all of whom were appointed
on October 11
th
of 2021. Additional information regarding the background and experience of these three individuals can be
found herein beginning on page 7. From time to time we may refer to these three individuals as "Scientists".
The Collaboration Agreement is attached herein in its entirety as exhibit
10.1.
-4-
Table
of Contents
Plant-based Food Industry
In Japan, 'how the nation eats' has led the
country's food self-sufficiency to a record low and we believe this threatens the country's future food security. Among
the challenges the country faces, the population's unsustainable meat consumption has become a priority. With demand
for plant-based meat in Japan growing strong, we believe green protein could offer a sustainable solution going forward.
Since March 2020, the novel coronavirus pandemic has deeply disrupted Japan's meat
import volumes from the United States and Australia with a significant drop (over 84% in June only) compared to 2019. This unprecedented
crisis could be the wake-up call Japan needs to consider a more sustainable food supply system.
Parallel to the decline of meat imports, plant-based meat appeared a
suitable and sustainable alternative to animal products in Japan. We believe what used to be a niche market for a long time is now
becoming more widely accepted to those that may have previously been skeptical.
Today, Japan's appetite for meat has grown to the point where the country's domestic production can barely satisfy half of
the country's demand. In 2018, Japanese consumers ate nearly 20% more meat than two decades ago and roughly 160% more than in 1975.
The shrunken domestic production, land scarcity, heavy reliance on
imports—the environmental costs associated with such dietary choices—have forced Japan to rethink its carnivorous diet.
We believe the country needs to consider more sustainable food consumption where both local and global food security are not
compromised. We believe ensuring food security is one of Japan's top policy objectives. Numerous strategic measures and
community programs have been crafted to improve food education and encourage responsible food choices.
In 2020, Japan's Ministry of Agriculture, Forestry, and
Fisheries (MAFF) established a "Food Tech Study Group" to diversify protein sources in the Japanese diet. As part of
their action 'menu', the group has worked and continues to work on increasing plant-based meat consumption in Japan.
In 2019, the Japan Meat Information Service Center conducted a survey
that revealed that at least 50% of the population was aware of products alternative to meat. The overall image of plant-based meat
substitutes was also seemingly positive. Nearly 60% of the respondents were ready to or willing to consume greener for their health
and the planet.
A year later, another study specifically conducted on soy-based meat showed that consumer
awareness jumped to over 70%. By August 2020, at least 1 out of 4 consumers had tasted a vegetable alternative to meat once. The figures
further revealed that consumers cook plant-based meat at home (68%) but also eat meat substitutes at restaurants (30%) and cafes (18.2%).
The rising awareness of meat alternatives isn't unique to Japan
but is part of a global movement, with the Asia-Pacific region as the fastest-growing market. Experts forecast a growth rate of at least
9.4% a year until 2025 in that region only.
Source: https://www.gourmetpro.co/blog/plant-based-meat-gaining-steam-as-sustainable-food-source-japan
Business
Information
On or about September 17, 2021, we incorporated Dr. Foods Co., Ltd.,
a Japan Company, as a wholly owned subsidiary of the Company. We intend
to utilize Dr. Foods Co., Ltd. to, amongst other things, act as an importer, reseller, developer, and manufacturer of various food
products that we may develop in the future. We now operate exclusively through Dr. Foods Co., Ltd. and share the same business plan
as that of Dr. Foods Co., Ltd.
Our company philosophy is to "save the next generation of 'food'
through science and technology" through conducting scientific studies of the world's foods. We believe that plant based foods
will not only become increasingly popular over the course of the next century, but that they will also help to solve, or alleviate, many
of the problems created by the current meat supply chain. Some, but certainly not all, of the negative environmental effects that have
been associated with meat production are pollution through fossil fuel usage, animal methane, effluent waste, and water and land consumption.
At present, our principal focus is on the creation of plant-based food
products to replace traditional animal products, while retaining the taste and texture of the original. One of our key objectives is
to create microalgae food, which is to say the development of plant-based products using microalgae as a base, in order to support the
health of the consumer. Microalgae, or microphytes, are microscopic algae invisible to the naked eye. They are phytoplankton typically
found in freshwater and marine systems, living in both the water column and sediment. Microalgae, capable of performing photosynthesis,
are important for life on earth; they produce approximately half of the atmospheric oxygen and use simultaneously the greenhouse gas
carbon dioxide to grow photoautotrophically.
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On October 11, 2021, we, through our wholly owned subsidiary Dr.
Foods Co., Ltd., entered into and consummated a "Collaboration Agreement" with Next Meats Co., Ltd., a Japan company
that shares common management with the Company, to co-develop new food products and subsequently offer them for sale. Next Meats
Co., Ltd. operates in the "alternative meat" industry. It currently offers, and plans to continue to offer, amongst
other things, artificial chicken and beef products made from meat substitutes.
Our strategic collaboration with Next Meats Co., Ltd. should enable us
to significantly decrease the time needed for product development, while also providing us a partner who can utilize an existing distribution
channel to rapidly bring our future products to market. As part of this collaboration agreement, we intend to utilize the factory at
Next Meats, which includes an existing production system already in place, to greatly improve the efficiency of our scientific endeavors.
Product(s) in Active Development
1. Dr. Foie Gras
Foie gras is a specialty food product made of the liver of a duck or
goose. According to French law, foie gras is defined as the liver of a duck or goose fattened by gavage (force feeding). It is a
popular and well-known delicacy in French cuisine. Its flavor is described as rich, buttery, and delicate, unlike that of an ordinary
duck or goose liver. Foie gras is sold whole or is prepared into mousse, parfait, or pâté, and may also be served as an
accompaniment to another food item, such as steak. French law states that "Foie gras belongs to the protected cultural and
gastronomical heritage of France."
Gavage-based foie gras production is controversial, due mainly to the
animal welfare concerns about force-feeding, intensive housing and husbandry, and enlarging the liver to 10 times its usual volume. A
number of countries and jurisdictions have laws against force-feeding, and the production, import or sale of foie gras; even where it
is legal, a number of retailers decline to stock it.
Dr. Foie Gras, with development spearheaded by Alexis Guionet, a Chief
Executive of Dr. Foods Co., Ltd., is made from a mix of plant products and certain spices and alcohol seasoning. Currently, the creation
of Dr. Foie Gras has been completed to our satisfaction, and we are in the midst of acquiring a patent. This product is not a meat substitute,
as it utilizes the technology of molecular binding from vegetable proteins. As such, the animal welfare concerns associated with traditional
foie gras are circumvented in their entirety, while the taste and texture of this french delicacy are retained. We believe that this
will open up sales and distribution channels that have been closed to traditional foie gras. We believe that the demand for an alternative
to traditional foie gras, due to increased regulations, and an ethical focus on animal welfare, has never been higher.
2. Microalgae foods
Microalgae is an ingredient full of potential, being rich in numerous
health-beneficial compounds such as omega-3 long-chain polyunsaturated fatty acids. In a search for more sustainable food systems, microalgae
are considered one of the most auspicious sustainable sources of food ingredients. Photoautotrophic microalgae have a higher growth efficiency
compared to conventional crops, do not need arable land, and substantially contribute to capturing atmospheric CO2. While heterotrophic
microalgae use other carbon sources and do not therefore contribute to CO2 capture, they are often characterised by an even higher biomass
productivity.
When the annual production of 1 ha of soybean is converted into protein,
it is 0.6 tons per year, but algae (spirulina) can be produced at 9 tons per year which is 15 times more. In addition, it can be cultivated
wherever there is water and light, and it is possible to utilize land that cannot be used for agricultural, such as deserts and wastelands.
It is thought to be the first step in solving the problem of the shortage of agricultural land.
We are in active development of new products that use microalgae as a
base in order to support and improve the overall health of the consumer. Presently, we are researching a micoralgae hamburger, as well
as genetically modified soybeans. In the future, potentially as soon as 2022, we anticipate that research and development of a host of
different microalgae products will begin.
Marketing Strategy
Our marketing initiatives will be conducted, at present, by Next
Meats Co., Ltd., with whom we have entered into a Collaboration Agreement. Our company motto, which is comparable to that of Next
Meats, is to "Save the Earth with the Power of Science", and it is this philosophy upon which we intend for all of our
marketing to be based. Although we will initially rely entirely upon Next Meats Co., Ltd., specifically upon its existing marketing
department and staff, in order to conduct all marketing activities, there is the possibility that as our operations progress that we
may independently begin marketing activities on our own behalf. In such an event, our future marketing activities may be altered
significantly, although we cannot predict to what extent at the current time.
Expansion Plans
Given the nature of our business is highly dependent upon the progress
of our research and development of plant-based foods, it is possible that any and all plans may be either sped up, or experience a delay,
depending on the progress of our research efforts. Further, when our products begin distribution, we may find that our plans may be materially
altered, expanded, or curtailed as dictated by market forces at the time. As such, our expansion plans should be read as a framework
for our future goals, but not a guarantee that we will carry out any or all such operations in the indicated timeline.
At present our expansion plans are as follows:
We anticipate that over the course of the next few months, stretching
into early 2022, we will anticipate that Dr. Foie Gras will be patented and we will begin the process of bringing Dr. Foie Gras to
market. At that point, we intend to utilize the factory and production line of our strategic partner, Next Meats Co., Ltd., with
whom we have entered into a Collaboration Agreement, to begin large scale production and distribution efforts. It is our intention
to oversee the formation of contracts and agreements with restaurants/specialty trading companies that have a demand for our
product(s). This may include, but not strictly be limited to, grilled meat chains or burger chains (Wayback Burgers as an example).
We also intend, during the end of 2021 and stretching into 2022, to begin efforts to develop overseas agreements, with a particular
focus on China and India at present.
Over the course of 2022, we intend to continue research on microalgae,
specifically how it may be used in food products, and develop products for both domestic and overseas markets. We cannot, at this point
in time, speak with any level of specificity as to the nature of the products we may develop from microalgae, as research efforts are
ongoing. During this time we also have plans, which cannot be defined with any specificity at present, to seek out potential partnerships,
potentially acquisitions, and to expand upon our distribution network while taking steps towards a speculative NASDAQ listing in 2023.
Such a listing would only occur if we were to meet the requirements of NASDAQ at that point in time, which remains highly uncertain.
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Government Regulations
The below does not extensively detail every law and regulation to which the Company may be subject to, but rather provides an overview of the kind of food safety standards to which
our product(s) will be held.
The main law that governs food quality and integrity
in Japan is the Food Sanitation Act ("FSA") and the law that comprehensively governs food labelling regulation is the Food
Labelling Act.
The FSA regulates food quality and integrity by:
- Establishing standards and specifications for food,
additives, apparatus, and food containers and packaging;
- Providing for inspection to see whether the established
standards are met;
- Providing for hygiene management in the manufacture
and sale of food; and
- Requiring food businesses to be licensed.
Under the FSA, additives and foods containing additives
must not be sold, or be produced, imported, processed, used, stored, or displayed for marketing purposes unless the Minister of Health,
Labour and Welfare ("MHLW") has declared them as having no risk to human health after seeking the views of the Pharmaceutical
Affairs and Food Sanitation Council ("PAFSC"). In addition, it is not permissible to add any processing aids, vitamins, minerals,
novel foods or nutritive substances to food unless they have been expressly declared by the MHLW as having no risk to human health.
The MHLW may establish specifications for methods
of producing, processing, using, cooking, or preserving food or additives to be served to the public for marketing purposes ("Specifications"),
or may establish standards for food ingredients or additives to be served to the public for marketing purposes ("Standards")
pursuant to the FSA. Accordingly, where substances are allowed to be added to food, they may only be used within the limits expressly
set by the Specifications and Standards.
Employees
Currently, we, "Dr. Foods, Inc.",
have only one employee, our sole officer and Director Koichi Ishizuka, who is not compensated at present for his services. Our wholly
subsidiary, Dr. Foods Co., Ltd. has four officers, Koichi Ishizuka, Chief Executive Officer, and three Executive Officers, Dr. Alexis
Guionet, Dr. Yu Lu, and Dr. Laroslav Patuk. The biographical information for Mr. Koichi Ishizuka is detailed herein on page 10 and the
biographical information for Dr. Alexis Guionet, Dr. Yu Lu, and Dr. Laroslav Patuk is directly below:
Dr. Alexis Guionet
(Doctor of Biology)
Alexis
Guionet, age 35, graduated from Burgundy University, France, in 2008 with a License in "Science, Technology, Health: option
Biology". He earned his first Master's Degree in "Health Biology; option Plant Biology" from Burgundy
Univeristy in 2009 and his second Master's Degree in "Nanotechnology and Nanobioscience" in 2010. In 2014 he
earned his PhD in in Biophysics at the Institute of Pharmacology and Structural Biology – CNRS / Toulouse III University, France.
From
2010 to 2014, Dr. Guionet was a researcher at Veolia Environment Research and Innovation, in the department "Health and Environment"
Maisons Laffite, France, where he worked on the development of a prototype for bacteria destruction by electric fields. From 2015 to
2018, Dr. Guionet was employed as a postdoctoral researcher at the Institute of Pulsed Power Science at Kumamoto University in Japan,
where he researched Hydrocarbons extraction from micro-algae by electric field, arc discharge and shock wave, calcium uptake by HeLa
cells submitted to electric field and shock waves for essential oil extraction from plants and yeast inactivation. From 2018 to 2020,
Dr. Guionet was employed as a postdoctoral researcher at the National Institute of Material Science in Tsukuba, Japan, where he researched
electrochemistry of biofilms, the study of pathogens and anaerobic bacteria, using potentisostat and nanoSIMS. From 2020 to present,
Dr. Guionet has been employed as a postdoctoral researched at the Faculty of Science and Engineering at Iwate University in Japan, where
he researches pulse power applied on agriculture, spore control by dielectric barrier discharge, and fungal fructification by pulsed
electric field. In addition, Dr. Guionet has contributed to numerous publications in peer review over the course of his career.
Dr.
Yu Lu (Doctor of Life Sciences)
Yu
Lu, age 35, graduated from Beijing University of Agriculture, in Beijing, China, in 2008 with a Bachelors Degree in Biotechnology. In
2017, Dr. Lu earned his Master's Degree and Ph.D in Life Science from Hokkaido University in Sapporo, Japan. From April 2012 to
March 2017, he was a Graduate Researcher, at Hokkaido University, where he researched the functional analysis of ABI1 mediated plant
C/N balance regulation in Arabidopsis and functional characterization of conventional C/N regulators, ATL31 and 14-3-3 in tomatoes. Also
during this time, and at Hokkaido University, he was a Teaching Assistant for the Practice of Cell Structure and Function and the Practice
of Biological Science Research.
From
September of 2017 to November of 2017, Dr. Lu was a Guest Postdoctoral Fellow at the Max Planck Institute of Molecular Plant Physiology,
where he researched Primary metabolites profiling with SnRK1 double knockdown mutant under different C/N condition in Arabidopsis. From
April 2017 to March 2018, Dr. Lu was a Postdoctoral Fellow at Hokkaido University where he researched the functional analysis of SnRK1
pathway involved in plant C/N balance regulation. From April 2018 to March 2019, Dr. Yu was a Postdoctoral Researcher at the University
of Tsukaba, where he researched a Cross-ministerial Strategic Innovation Promotion Program (SIP) project. From November 2018 to November
of 2020, Dr. Lu was a Postdoctoral Researched at the University of Tsukuba.
Dr.
Laroslav Patuk (Doctor of Science and Engineering)
Laroslav
Patuk, age 27, graduated from the Institute of Mechanization of Agriculture, Primorskaya State Academy of Agriculture, in 2015,
where he earned his Bachelors in Agricultural Engineering. In 2017, Dr. Patuk graduated from the Erasmus plus exchange program,
Institute of Mechanical Engineering, Faculty of Production Engineering, Warsaw University of Life Sciences. Also in 2017, Dr. Patuk
graduated from the Faculty of Mechanization of Agriculture, Stavropol State Agrarian University, where he earned his Master's
Degree in Agricultural Engineering. In 2020, Dr. Patuk earned his Ph.D in Agriculture from the Graduate School of Science and Technology, Niigata University, Japan.
In
November of 2016, Dr. Patuk was a Researcher at the Institute of Mechanical Engineering at Warsaw University of Life Sciences. In April
of 2019, Dr. Patuk served as a Teaching Assistant at the Laboratory for Bioproduction and Machinery, Faculty of Agriculture, at Niigata
University. From October of 2020 to Present, Dr. Payuk has been employed as a Postdoctoral Researcher at the Laboratory for Bioproduction
and Machinery, Faculty of Agriculture, Graduate School of Science and Technology, at Niigata University.
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Competition
The plant-based food industry is highly competitive, with a major market
share held by prominent companies, such as Impossible Foods, an American food technology company that manufactures and develops plant-based
artificial meats and dairy products with its headquarters in Redwood City, California. Their corporate value is estimated at $10 billion
and the number of stores that stock their products has gone from 150 to 20,000 over the course of one year (as of May 4, 2021). We have
direct competition in regards to our future microalgae product offerings as well, specifically Sophie's BioNutrients, a Singapore
Biofood technology company, has created milk derived from microalgae, and New Wave Foods has created shrimp products from microalgae,
and hopes to product new lobster, scallops and crab products from microalgae in the future.
Despite these, and other, competitors, we believe that we have
competitive strengths which poise Dr. Foods, Inc. to become a prominent market participant in the plant based food industry going
forward. Our wholly owned subsidiary Dr. Foods Co., Ltd., through which we operate at this time, is staffed with researchers with
high technical capabilities from all over the world, and know-how to molecularly bind and form plant proteins from powder. We have
the capability to enter into mass production by utilizing the existing production line of Next Meats Co., Ltd., as a result of the
collaboration agreement we have entered into with Next Meats Co., Ltd. Further, we believe that the business experience, and
existing business relationships, established by our executive officer, will allow us to enter into the market expeditiously and may
lead to future collaborate business arrangements that are highly beneficial to the company and its shareholders. Additionally, our
goal to "save the next generation of 'food' through science and technology" is one that we believe resonates
with an increasingly wellness conscious population that seeks to decrease many of the environmental issues facing the world today
caused by, in what we believe is a considerable part, the existing meat market,
RISK
FACTORS
An investment in our common stock is highly speculative, and should only
be made by persons who can afford to lose their entire investment in us.
We qualify as a smaller reporting company, as defined by Item 10 of Regulation S-K and, thus, are not required to
provide the information required by this Item.
MANAGEMENT'S
DISCUSSION AND ANALYSIS
Summary
                                            of Current Operations
On
or about September 17, 2021, we incorporated Dr. Foods Co., Ltd., a Japan Company, as a wholly owned subsidiary of the Company. We
intend to utilize Dr. Foods Co., Ltd. to, amongst other things, act as an importer, reseller, developer, and manufacturer of various
food products that we may develop in the future. We now operate exclusively through Dr. Foods Co., Ltd. and share the same business
plan as that of Dr. Foods Co., Ltd.
At present, we do not have a cash balance or
source of revenue to fund our activities going forward. We have been utilizing funds from and may continue to utilize funds from Koichi
Ishizuka, our Chief Executive Officer.
Mr. Ishizuka has no formal commitment,
arrangement or legal obligation to advance or loan funds to the company. In order to implement our plan of operations for the next twelve-month
period, we may require further funding. Being a start-up stage company, we have a very limited operating history. After a twelve-month
period, we may need additional financing but currently do not have any arrangements for such financing. We may, however, request the assistance
of Next Meats Co., Ltd. and or White Knight Co., Ltd. to loan, gift, or advance us funding although neither party has any obligation to
do so.
If we need additional cash and
cannot raise it, we may have to scale back or curtail operations until we have the financing needed to resume or advance operations.
On October 11, 2021, we, through our wholly owned subsidiary Dr. Foods
Co., Ltd., entered into and consummated a "Collaboration Agreement" with Next Meats Co., Ltd., a Japan company, that shares
common management with the Company, to co-develop new food products and subsequently offer them for sale. Next Meats Co., Ltd. operates
in the "alternative meat" industry. It currently offers, and plans to continue to offer, amongst other things, artificial
chicken and beef products made from meat substitutes.
The Collaboration Agreement is for a period of two years, and may be
renewed thereafter under the same terms for additional one year terms unless terminated in writing, with three months' notice,
by either party. The Collaboration Agreement, amongst other things, details the terms and conditions by which Next Meats Co., Ltd.
and Dr. Foods Co., Ltd. may co-develop, cooperate and contribute towards the development of new products and technologies. The
specific allotment of tasks per project will be determined in writing by each party at the outset of collaborative efforts. Dr.
Foods Co., Ltd. will primarily, although not exclusively, contribute to research and development, and Next Meats Co., Ltd. will
primarily, although not exclusively, contribute to distribution of new products/technologies. Costs pursuant to the collaborative
efforts of the partners, will be the respective responsibility of the party responsible for fulfilling such tasks.
Dr. Foods Co., Ltd., a Japan Company, intends to conduct research and
development of new food products pursuant to the Collaboration Agreement via its three new executive officers, all of whom were appointed
on October 11
th
of 2021. Additional information regarding the background and experience of these three individuals can be
found above beginning on page 7. From time to time we may refer to these three individuals as "Scientists".
The Collaboration Agreement is attached herein in its entirety as exhibit
10.1.
Fiscal Year End
Our fiscal year end is March 31st and the fiscal year end of our
wholly owned subsidiary, Dr. Foods Co., Ltd. is August 31st.
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SECURITY
OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
As
of the date of this report, the Company has 2,315,276,582 shares of common stock issued and outstanding and 10,000 shares of Series
Z preferred stock issued and outstanding, which number of issued and outstanding shares of common stock and preferred stock have
been used throughout this report.
(a)
Security ownership of certain beneficial owners.
The
following table sets forth, as of the date of this registration statement, the number of shares of common stock and preferred stock
owned of record and beneficially by executive officers, directors and persons who beneficially own more than 5% of the outstanding
shares of our common stock and or preferred stock.
If
no address is present in the table below it should be presumed that the respective beneficial owner's mailing address is that
for the Company.
Name
    and Address of Beneficial Owner
Amount
                                            and Nature of
Beneficial
        Ownership (Common Shares)
Percentage
of
        Class (Common)
Amount
                                            and Nature of
Beneficial
        Ownership (Preferred Shares)
Percentage
                                            of Class
(Preferred)
Total
                                            Voting Percentage
Officers
    and Directors
Koichi
                                            Ishizuka
(1) (2)
0
0%
5,000
50%
40.60%
5%
    or Greater Shareholders
White
                                            Knight Co., Ltd.
(1)
0
0%
5,000
50%
40.60%
Next
Meats Holdings, Inc.
(2)
3F 1-16-13 Ebisu Minami Shibuya-ku,Tokyo Japan
0
0%
5,000
50%
40.60%
Total
    Voting Percentage (5% or greater shareholders and Officers/ Directors as a group)
80.20%
_________________________________________
1
Mr.
Koichi Ishizuka serves as our Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director. White
Knight Co., Ltd. is owned and controlled by Koichi Ishizuka. The above row that denotes ownership for Koichi Ishizuka, individually,
is comprised of his indirect holdings in the Company via White Knight Co., Ltd.
2
The majority shareholder of Next Meats Holdings, Inc., holding 97.47% voting control of Next Meats Holdings, Inc., is Next Meats Co.,
Ltd. Currently, Mr. Koichi Ishizuka, directly, and indirectly through his ownership of White Knight Co., Ltd., has approximately 23.35%
voting control of Next Meats Co., Ltd.
As Mr. Ishizuka does not maintain majority control of
Next Meats Co., Ltd., the majority shareholder of Next Meats Holdings, Inc., the voting interest of Next Meats Holdings, Inc. has not
been added to the row above for Koichi Ishizuka.
Beneficial ownership
has been determined in accordance with Rule 13d-3 under the Exchange Act. Under this rule, certain shares may be deemed to be beneficially
owned by more than one person (if, for example, persons share the power to vote or the power to dispose of the shares). In addition, shares
are deemed to be ben
eficially owned by a person if the person has the right to acquire shares (for example, upon exercise of an
option or warrant) within 60 days of the date as of which the information is provided. In computing the percentage ownership of any person,
the amount of shares is deemed to include the amount of shares beneficially owned by such person by reason of such acquisition rights.
As a result, the percentage of outstanding shares of any person as shown in the following table does not necessarily reflect the person's
actual voting power at any particular date.
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DIRECTORS
AND EXECUTIVE OFFICERS
Biographical
information regarding the officers and Directors of the Company, who will continue to serve as officers and Directors of Dr. Foods, Inc.
are provided below:
Dr.
Foods, Inc.
NAME
AGE
POSITION
Koichi Ishizuka
50
Chief
    Executive Officer, Chief Financial Officer, President, Secretary, Treasurer and Director
Koichi
Ishizuka
Mr.
Koichi Ishizuka, age 50, attended the University of Aoyama Gakuin where he received his MBA in 2004. Several years later in 2011 he
graduated from the Advanced Management Program at Harvard School of Business. Following Mr. Ishizuka's formal education, he
took a position as the head of marketing with Thomson Reuters, a mass media and information firm. Thereafter, he served as the CEO
of Xinhua Finance Japan in 2006, Fate Corporation in 2008, and LCA Holdings., Ltd in 2009. Currently, Mr. Ishizuka serves as the
Chief Executive Officer of OFF Line Co., Ltd., Photozou Co., Ltd., Photozou Holdings, Inc., Photozou Koukoku Co., Ltd., Off Line
International, Inc. and OFF Line Japan Co., Ltd. He has held the position of CEO with OFF Line Co., Ltd. since 2013, Photozou Co.,
Ltd since 2016, Photozou Holdings, Inc since 2017, Photozou Koukoku Co., Ltd. since 2017, Off Line International, Inc. since 2019
and OFF Line Japan Co., Ltd. since 2018. On November 18, 2020, he was appointed as Chief Financial Officer of Next Meats Holdings,
Inc., a position he still holds today. Koichi Ishizuka also has an equity interest in Next Meats Holdings, Inc. Koichi Ishizuka is
also Chief Financial officer of Next Meats Co., Ltd., a Japanese alternative meat company. It should be noted Koich Ishizuka is also
currently  a minority shareholder of Next Meats Co., Ltd. Since its inception on April 14, 2021, Koichi Ishizuka has served as
CEO of WB Burgers Japan Co., Ltd., a Japanese Company.
On
May 7, 2021, Mr. Koichi Ishiukza was appointed as the Chief Executive Officer, Chief Financial Officer, President, Secretary,
Treasurer, and Director of Business Solutions Plus, Inc., which is now known as WB Burgers Asia, Inc.
Corporate
governance
The
Company promotes accountability for adherence to honest and ethical conduct; endeavors to provide full, fair, accurate, timely
and understandable disclosure in reports and documents that the Company files with the Securities and Exchange Commission (the
"SEC") and in other public communications made by the Company; and strives to be compliant with applicable governmental
laws, rules and regulations. The Company has not formally adopted a written code of business conduct and ethics that governs the
Company's employees, officers and Directors as the Company is not required to do so.
In
lieu of an Audit Committee, the Company's Board of Directors, is responsible for reviewing and making recommendations concerning
the selection of outside auditors, reviewing the scope, results and effectiveness of the annual audit of the Company's financial
statements and other services provided by the Company's independent public accountants. The Board of Directors reviews the
Company's internal accounting controls, practices and policies.
Committees
of the Board
Our
Company currently does not have nominating, compensation, or audit committees or committees performing similar functions nor does
our Company have a written nominating, compensation or audit committee charter. Our sole Director believes that it is not necessary
to have such committees, at this time, because the Director can adequately perform the functions of such committees.
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Table of Contents
Audit
Committee Financial Expert
Our
Board of Directors has determined that we do not have a board member that qualifies as an "
audit committee financial expert
"
as defined in Item 407(D)(5) of Regulation S-K, nor do we have a Board member that qualifies as "
independent
"
as the term is used in Item 7(d)(3)(iv)(B) of Schedule 14A under the Securities Exchange Act of 1934, as amended, and as defined
by Rule 4200(a)(14) of the FINRA Rules.
We
believe that our Director is  capable of analyzing and evaluating our financial statements and understanding internal controls
and procedures for financial reporting. The Director of our Company does not believe that it is necessary to have an audit
committee because management believes that the Board of Directors can adequately perform the functions of an audit committee.
In addition, we believe that retaining an independent Director who would qualify as an "
audit committee financial expert
"
would be overly costly and burdensome and is not warranted in our circumstances given the stage of our development and the fact
that we have not generated any positive cash flows from operations to date.
Involvement
in Certain Legal Proceedings
Our officer and director has
not been involved in any of the following events during the past ten years.
1.
bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time;
2.
any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses);
3.
being subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities; or
4.
being found by a court of competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated.
5.
Such person was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;
6.
Such person was found by a court of competent jurisdiction in a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended or vacated;
7.
Such person was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:(i) Any Federal or State securities or commodities law or regulation; or(ii) Any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or(iii) Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or
8.
Such person was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.
Independence
of Directors
We
are not required to have independent members of our Board of Directors, and do not anticipate having independent Directors until
such time as we are required to do so.
Code
of Ethics
We
have not adopted a formal Code of Ethics. The Board of Directors evaluated the business of the Company and the number of employees
and determined that since the business is operated by a small number of persons (currently only Koichi Ishizuka), general rules of
fiduciary duty and federal and state criminal, business conduct and securities laws are adequate ethical guidelines. In the event
our operations, employees and/or Directors expand in the future, we may take actions to adopt a formal Code of Ethics.
Shareholder
Proposals
Our
Company does not have any defined policy or procedural requirements for shareholders to submit recommendations or nominations
for Directors. The Board of Directors believes that, given the stage of our development, a specific nominating policy would be
premature and of little assistance until our business operations develop to a more advanced level. Our Company does not currently
have any specific or minimum criteria for the election of nominees to the Board of Directors and we do not have any specific process
or procedure for evaluating such nominees. The Board of Directors will assess all candidates, whether submitted by management
or shareholders, and make recommendations for election or appointment.
A
shareholder who wishes to communicate with our Board of Directors may do so by directing a written request addressed to our President,
at the address appearing on the first page of this Information Statement.
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EXECUTIVE
COMPENSATION
Summary
Compensation Table:
Note:
We, Dr. Foods, Inc., were originally incorporated in the state of Nevada on
February 26, 2021
, under the name Catapult Solutions,
Inc. We have only completed one fiscal year since our inception.
Name
        and
principal
        position
Year
    Ended March 31
Salary
($)
Bonus
($)
Stock
Awards
($)
Option
Awards
($)
Non-Equity
Incentive
        Plan
Compensation
($)
Nonqualified
Deferred
Compensation
Earnings
        ($)
All
        Other
Compensation
($)
Total
($)
Koichi
                                    Ishizuka
Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer,
and Director
2021
0
0
0
0
0
0
0
0
Jeffrey
                                    DeNunzio,
Former
        Sole Officer and Director
2021
0
0
0
0
0
0
0
0
Note to above table:
On July 23, 2021, Mr. Jeffrey
DeNunzio resigned as the Company's Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and
Director. On July 23, 2021, Mr. Koichi Ishizuka was appointed as the Company's Chief Executive Officer, Chief Financial
Officer, President, Secretary, Treasurer, and Director.
Compensation
of Directors
The
table above summarizes all compensation of our directors through our most recent fiscal year end March  31, 2021.
Stock
Option Grants
We
have not granted any stock options to our executive officers since our incorporation.
Employment
Agreements
We
do not have an employment or consulting agreement with our sole officer and Director.
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Table of Contents
Compensation
Discussion and Analysis
Director
Compensation
Our
Board of Directors does not currently receive any consideration for their services as members of the Board of Directors. The Board
of Directors reserves the right in the future to award the members of the Board of Directors cash or stock based consideration
for their services to the Company, which awards, if granted shall be in the sole determination of the Board of Directors.
Executive
Compensation Philosophy
Our
Board of Directors determines the compensation given to our executive officers in their sole determination. Our Board of Directors
reserves the right to pay our executive or any future executives a salary, and/or issue them shares of common stock issued in
consideration for services rendered and/or to award incentive bonuses which are linked to our performance, as well as to the individual
executive officer's performance. This package may also include long-term stock based compensation to certain executives,
which is intended to align the performance of our executives with our long-term business strategies. Additionally, while our Board
of Directors has not granted any performance base stock options to date, the Board of Directors reserves the right to grant such
options in the future, if the Board in its sole determination believes such grants would be in the best interests of the Company.
Incentive
Bonus
The
Board of Directors may grant incentive bonuses to our executive officer and/or future executive officers in its sole discretion,
if the Board of Directors believes such bonuses are in the Company's best interest, after analyzing our current business
objectives and growth, if any, and the amount of revenue we are able to generate each month, which revenue is a direct result
of the actions and ability of such executives.
Long-term,
Stock Based Compensation
In
order to attract, retain and motivate executive talent necessary to support the Company's long-term business strategy we
may award our executive and any future executives with long-term, stock-based compensation in the future, in the sole discretion
of our Board of Directors, which we do not currently have any immediate plans to award.
CERTAIN
RELATIONSHIPS AND RELATED TRANSACTIONS
General Information
On July 20, 2021, the Company entered into a Share
Purchase Agreement (the "Agreement") by and among CRS Consulting, LLC, a Wyoming Limited Liability Company
("CRS"), White Knight Co., Ltd., a Japan Company ("WKC"), and Next Meats Holdings, Inc., a Nevada Company
("NXMH"), pursuant to which, on July 23, 2021, ("Closing Date"), CRS sold 10,000 shares of the
Company's Series Z Preferred Stock, representing approximately 81.20% voting control of the Company; 5,000 shares of Series Z
Preferred Stock were transferred to WKC and 5,000 shares of Series Z Preferred Stock were transferred to NXMH. WKC and NXMH paid
consideration of three hundred seventy-five thousand dollars ($375,000) (the "Purchase Price"). The consummation of the
transactions contemplated by the Agreement resulted in a change in control of the Company, with WKC and NXMH, becoming the
Company's largest controlling stockholders.
On the Closing Date, July 23, 2021, Mr. Jeffrey DeNunzio resigned as
the Company's Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director. On the Closing Date, Mr. Koichi Ishizuka was appointed as the Company's
Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.
On
or about September 17, 2021, we incorporated Dr. Foods Co., Ltd., a Japan Company, as a wholly owned subsidiary of the Company. We
intend to utilize Dr. Foods Co., Ltd. to, amongst other things, act as an importer, reseller, developer, and manufacturer of various
food products that we may develop in the future. We now operate exclusively through Dr. Foods Co., Ltd. and share the same business
plan as that of Dr. Foods Co., Ltd.
On October 11, 2021, we, through our wholly owned subsidiary Dr. Foods
Co., Ltd., entered into and consummated a "Collaboration Agreement" with Next Meats Co., Ltd., a Japan company that shares
common management with the Company, to co-develop new food products and subsequently offer them for sale. Next Meats Co., Ltd. operates
in the "alternative meat" industry. It currently offers, and plans to continue to offer, amongst other things, artificial
chicken and beef products made from meat substitutes.
The Collaboration Agreement is for a period of two years, and may be renewed
thereafter under the same terms for additional one year terms unless terminated in writing, with three months' notice, by either
party. The Collaboration Agreement, amongst other things, details the terms and conditions by which Next Meats Co., Ltd. and Dr. Foods
Co., Ltd. may co-develop, cooperate and contribute towards the development of new products and technologies. The specific allotment of
tasks per project will be determined in writing by each party at the outset of collaborative efforts. Dr. Foods Co., Ltd. will primarily,
although not exclusively, contribute to research and development, and Next Meats Co., Ltd. will primarily, although not exclusively,
contribute to distribution of new products/technologies. Costs pursuant to the collaborative efforts of the partners, will be the respective
responsibility of the party responsible for fulfilling such tasks.
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Table of Contents
Dr. Foods Co., Ltd., a Japan Company, intends to conduct research and
development of new food products pursuant to the Collaboration Agreement via its three new executive officers, all of whom were appointed
in October of 2021. Additional information regarding the background and experience of these three individuals can be found herein beginning
on page 7. From time to time we may refer to these three individuals as "Scientists".
Monetary Transactions as Reported in our Form 10-Q for the period ended
June 30, 2021
The
Company's former sole officer and director, Jeffrey DeNunzio, paid expenses on behalf of the company totaling $5,250 during
the period ended June 30, 2021.
The
Company's former sole officer and director, Jeffrey DeNunzio, paid expenses on behalf of the company totaling $2,010 during
the period ended March 31, 2021.
The
$7,260 in total payments are considered contributions to the company with no expectation of repayment and are posted as additional
paid-in capital.
Related
Parties
Next
Meats Holdings, Inc., a Nevada Company and White Knight Co., Ltd., a Japan Company, collectively are our majority shareholders. Next Meats
Holdings, Inc. is pending completion of an acquisition of Next Meats Co., Ltd. At this time the aforementioned acquisition is not yet
effective.
Koichi
Ishizuka is the Chief Financial Officer of Next Meats Co., Ltd. and Next Meats Holdings, Inc. He is also our sole officer and Director.
Koichi Ishizuka also has control over White Knight Co., Ltd., a Japan Company. He also serves as sole officer and Director of White Knight
Co., Ltd.
Given
the pending acquisition of Next Meats Co., Ltd. by Next Meats Holdings, Inc. is not yet completed (effective), it should be noted that
as of the current date, majority control of Next Meats Co., Ltd. remains controlled collectively by Ryo Shirai, Hideyuki Sasaki, and
Koichi Ishizuka (personally and via ownership of White Knight Co., Ltd., a Japan Company). At this time Next Meats Holdings, Inc. is
owned and controlled by Next Meats Co., Ltd.
The
Executive Officers of our wholly owned subsidiary Dr. Foods Co., Ltd., Koichi Ishizuka, Dr. Alexis Guionet, Dr. Yu Lu, and Dr. Laroslav
Patuk are also employees and or officers of Next Meats Co., Ltd., a Japan Company.
Office
Space
As of the date of this report,
we utilize home office space of our management at no cost, and as needed for product development, we share office space with that of
Next Meats Co., Ltd. Next Meats Co., Ltd. allows us to utilize their facility and various assets at no cost for the development and
research of new products that we may collectively bring to market in the future.
Review,
Approval and Ratification of Related Party Transactions
Given
our small size and limited financial resources, we have not adopted formal policies and procedures for the review, approval or
ratification of transactions, such as those described above, with our executive officers, Directors and significant stockholders.
We intend to establish formal policies and procedures in the future, once we have sufficient resources and have appointed additional
Directors, so that such transactions will be subject to the review, approval or ratification of our Board of Directors, or an
appropriate committee thereof. On a moving forward basis, our Directors will continue to approve any related party transaction.
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Table of Contents
Market
Price of & dividends on the registrants common equity & related matters
(a)
Market Information.
Our
common stock is currently quoted on the OTC Pink Tier under the symbol "CPSL" There is currently a limited trading
market in the Company's shares of common stock.
Over-the-counter
market quotations reflect inter-dealer prices, without retail mark-up, mark-down or commission and may not necessarily represent actual
transactions.
Quarter
    Ended
High
    Bid
Low
    Bid
June
    30, 2021
1
$0.0244
$0.0097
September
30, 2021
$0.071
$0.0135
1
We
were a party to a corporate reorganization, legally effective April 28, 2021. Information regarding this reorganization
is detailed herein on page 4. Prior to this reorganization, we have no information to report pursuant to the above table. The
quarter ending June 30, 2021 only includes data stemming back to April 28, 2021.
(b)
Holders.
As
of the date of this report, the Company has 2,315,276,582 shares of common stock issued and outstanding and 10,000 shares of Series Z
preferred stock issued and outstanding, which number of issued and outstanding shares of common stock and preferred stock have been used
throughout this report.
As
of the date of this report, we  have approximately 176 shareholders of record of our common stock.
This is inclusive of Cede and
Co., which is deemed to be one shareholder of record
. For further clarification, Cede & Co. is currently defined by the
"NASDAQ", as "a Nominee name for The Depository Trust Company, a large clearing house that holds shares in its
name for banks, brokers and institutions in order to expedite the sale and transfer of stock."
(c)
Dividends.
We
have not paid any cash dividends to date and do not anticipate or contemplate paying dividends in the foreseeable future. It is the present
intention of our management to utilize all available funds for the development of our business.
LEGAL
PROCEEDINGS
From
time to time, we may become party to litigation or other legal proceedings that we consider to be a part of the ordinary course
of our business. We are not currently involved in legal proceedings that could reasonably be expected to have a material adverse
effect on our business, prospects, financial condition or results of operations. We may become involved in material legal proceedings
in the future.
RECENT
SALES OF UNREGISTERED SECURITIES
None.
DESCRIPTION
OF SECURITIES
(a) Common and Preferred Stock.
We are authorized by our Certificate of Incorporation to issue
an aggregate of 2,420,000,000 shares of capital stock, of which 2,400,000 are shares of common stock, par value $0.0001 per share
(the "Common Stock") and 20,000,000 are shares of preferred stock, par value $0.0001 per share (the Preferred Stock) of
which 10,000 shares are designated as Series Z Preferred Stock, $0.0001 par value each. As of of the date of this registration
statement, 2,315,276,582 shares of Common Stock and 10,000 shares of Preferred Series Z Stock were issued and outstanding.
Common Stock
All shares of Common Stock are of the same class
and have equal rights and attributes. The holders of Common Stock are entitled to one vote per share on all matters submitted to
a vote of stockholders of the Company. All stockholders are entitled to share equally in dividends, if any, as may be declared
from time to time by the Board of Directors out of funds legally available. In the event of liquidation, the holders of Common
Stock are entitled to share ratably in all assets remaining after payment of all liabilities. Stockholders do not have cumulative
or preemptive rights.
Preferred Stock
Our Certificate of Incorporation authorizes the issuance
of up to 20,000,000 shares of Preferred Stock with designations, rights and preferences to be determined from time to time by our
Board of Directors. Accordingly, our Board of Directors is empowered, without stockholder approval, to issue Preferred Stock with
dividend, liquidation, conversion, voting, or other rights which could adversely affect the voting power or other rights of the
holders of the Common Stock. In the event of issuance, the Preferred Stock could be utilized, under certain circumstances, as a
method of discouraging, delaying or preventing a change in control of the Company. Although we have no present intention to issue
any shares of our authorized Preferred Stock, there can be no assurance that we will not do so in the future.
Of the 20,000,000 shares of preferred stock, 10,000 shares are
designated as Series Z Preferred Stock, $0.0001 par value each. Series Z Preferred stock pay no dividends, have no right to convert those
shares into Common Stock or any other class of securities of the Corporation. Each one share of the Series Z Preferred Stock shall have
voting rights equal to one million (1,000,000) votes of Common Stock. With respect to all matters upon which stockholders are entitled
to vote or to which stockholders are entitled to give consent, the holders of shares of Series Z Preferred Stock shall vote together
with the holders of Common Stock without regard to class, except as to those matters on which separate class voting is required by applicable
law or the Corporation's Certificate of Incorporation or by-laws.
(b) Debt Securities.
None.
(c) Other Securities
None.
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Table of Contents
INDEMNIFICATION
OF OFFICERS AND DIRECTORS
Our
directors and officers are indemnified as provided by the Nevada corporate law and our Bylaws. We have agreed to indemnify each of our
directors and certain officers against certain liabilities, including liabilities under the Securities Act of 1933. Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be permitted to our directors, officers and controlling persons pursuant
to the provisions described above, or otherwise, we have been advised that in the opinion of the Securities and Exchange Commission such
indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that
a claim for indemnification against such liabilities (other than our payment of expenses incurred or paid by our director, officer or
controlling person in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person
in connection with the securities being registered, we will, unless in the opinion of our counsel the matter has been settled by controlling
precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed
in the Securities Act and will be governed by the final adjudication of such issue.
FINANCIAL
STATEMENTS AND SUPPLEMENTARY DATA
Note:
The information
contained herein is not supplemented by any additional financial information herein as we have not partaken in a merger or engaged
in any acquisition that would require we include such additional financial statements. Current financial information as it pertains
to the Company can be found within the Company's available SEC filings.
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Table of Contents
CHANGES
IN AND DISAGREEMENTS WITH ACCOUNTANTS ON
ACCOUNTING
AND FINANCIAL DISCLOSURE
None.
ITEM
9.01 FINANCIAL STATEMENTS AND EXHIBITS
Note:
The information
contained herein is not supplemented by any additional financial information herein as we have not partaken in a merger or engaged
in any acquisition that would require we include such additional financial statements. Current financial information as it pertains
to the Company can be found within the Company's available SEC filings.
EXHIBITS
TO FORM 8-K
Exhibit
    Number
Description
    of Exhibit
3.1
Articles of Incorporation (1)
3.11
Amendment to our Certificate of Incorporation (2)
3.2
Bylaws (1)
10.1
Collaboration
    Agreement (3)
(1)
Incorporated herein by reference to the Form 10-12G/A originally filed on June 24, 2021.
(2)
Incorporated herein by reference to the Form 8-K originally filed on August 25, 2021.
(3) Filed herewith.
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.
Dr.
Foods, Inc.
Dated:
October 15, 2021
By:
/s/ Koichi Ishizuka
Koich
Ishizuka,
Chief
Executive Officer and Director
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