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

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

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

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

<P STYLE="font: 10pt/normal 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/normal Times New Roman, Times, Serif; margin: 0; text-align: center">Date of Report (Date of Earliest Event
Reported): September 14, 2021</P>

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    <TD STYLE="font: 12pt/107% Calibri, Helvetica, Sans-Serif; width: 100%">&nbsp;</TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WB Burgers Asia, Inc.</B></P>
        <P STYLE="font: 10pt/normal 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: 10pt/107% Calibri, Helvetica, Sans-Serif; padding-right: 0.8pt; text-align: center"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">(Exact name of registrant as specified in its charter)</FONT></TD></TR>
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    <TD STYLE="width: 29%; line-height: 107%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 1%; line-height: 107%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 42%; line-height: 107%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 1%; line-height: 107%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 27%; line-height: 107%; font-size: 12pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif"><B>Nevada</B></FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>000-56233</B></FONT></B>&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>00-0000000</B></FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(state
    or other jurisdiction of incorporation)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(Commission
    File Number)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 115%">(IRS
    Employer Identification Number)</FONT></TD></TR>
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    <TD STYLE="width: 47%; line-height: 107%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 10%; line-height: 107%; font-size: 12pt">&nbsp;</TD>
    <TD STYLE="width: 43%; line-height: 107%; font-size: 12pt">&nbsp;</TD></TR>
<TR>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: top">
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>3F K&rsquo;s Minamiaoyama&nbsp;</B></P>
        <P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><B>6-6-20 Minamiaoyama, Minato-ku,</B></P>
        <P STYLE="font: 10pt/normal 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: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><B>107-0062</B></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">(address of principal executive offices)</FONT></TD>
    <TD STYLE="padding-right: 0.8pt; line-height: 107%; font-size: 11pt">&nbsp;</TD>
    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">(zip code)</FONT></TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>81-90-6002-4978</B></FONT></TD></TR>
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    <TD STYLE="padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt/115% Times New Roman, Times, Serif">(registrant&rsquo;s telephone number, including area code)</FONT></TD></TR>
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="width: 100%; line-height: 107%; font-size: 12pt">&nbsp;</TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt">
        <P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0; text-align: center"><B>N/A</B></P></TD></TR>
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    <TD STYLE="border-bottom: black 1pt solid; padding-right: 0.8pt; text-align: center; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt/115% 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/normal Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt/normal 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: 5%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="width: 95%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt/115% 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: 107%; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt/115% 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: 107%; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt/115% 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>
<TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">[ &nbsp;&nbsp;]</FONT></TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%; font-size: 10pt"><FONT STYLE="font: 10pt/115% 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/normal Times New Roman, Times, Serif; margin: 11.25pt 0 0pt; 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 Calibri, Helvetica, Sans-Serif; margin: 12pt 0 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Emerging
growth company&nbsp;&nbsp;[X]&nbsp;</FONT></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; text-align: center; text-indent: 0.5in"><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"><B>Note:
</B>&ldquo;We&rdquo;, &ldquo;Us&rdquo;, and or &ldquo;The Company&rdquo; refer to WB Burgers Asia, Inc., a Nevada Company.</FONT></P>

<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">&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>FORWARD
LOOKING STATEMENTS</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: 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 of Financial Condition and Results of
Operations&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>

<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: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">All
dollar amounts used throughout this Report are in US Dollars, unless otherwise stated. All amounts in Japanese Yen used throughout
this Report are preceded by JPY, for example JPY 500, is referring to 500 Japanese Yen.</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">-1-</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"><A NAME="table"></A><B>TABLE
OF CONTENTS</B></FONT></P>

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<TR>
    <TD STYLE="width: 92%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 3%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Page</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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">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-family: Times New Roman, Times, Serif; font-size: 10pt"><A HREF="#item2"><FONT STYLE="text-transform: uppercase; color: blue; line-height: 106%"><B><U>Item
    2.01&nbsp;&nbsp;Completion of Acquisition or Disposition of Assets</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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; color: blue; line-height: 106%"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">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-align: justify; text-indent: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">9</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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">10</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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">11</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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">13</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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">14</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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">16</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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">16</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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt">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-indent: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">17</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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">18</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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; color: blue; line-height: 106%"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">18</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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; color: blue; line-height: 106%"><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-family: Times New Roman, Times, Serif; font-size: 10pt">&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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; line-height: 106%">18</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/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">On
September 14, 2021, we entered into an &ldquo;Acquisition Agreement&rdquo; with White Knight Co., Ltd., a Japan Company, whereas we
issued 500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB
Burgers Japan Co., Ltd., a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive
any outstanding loans with WB Burgers Japan Co., Ltd. as of October 1, 2021. Following this transaction, WB Burgers Japan Co., Ltd.
became our wholly owned subsidiary which we now operate through. </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"><FONT STYLE="font-family: Times New Roman, Times, Serif">The aforementioned
Acquisition Agreement is attached herein as Exhibit 10.1. All references to the Acquisition Agreement and other exhibits to
this Current Report are qualified, in their entirety, by the text of such exhibits.</FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">White Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka. </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">WB Burgers
Japan Co., Ltd., referred to herein as &ldquo;WBJ&rdquo;, which we now operate through and share the same business plan of, holds the
<I> rights</I> to the &ldquo;Master Franchise Agreement&rdquo; with Jakes&rsquo; Franchising LLC, a Delaware Limited Liability
Company, as it pertains to the establishment and operation of Wayback Burger Restaurants within the country of Japan.</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">The
Master Franchise Agreement provides WBJ the right to establish and operate Wayback Burgers restaurants in the country of Japan, and
also license affiliated and unaffiliated third parties (&ldquo;Franchisees&rdquo;) to establish and operate Wayback Burgers
restaurants in the Country of Japan. The Master Franchise Agreement, amongst other things, also provides WBJ  the <I>right of
first refusal </I>to enter into a subsequent Master Franchise Agreement with Jake&rsquo;s Franchising, LLC to establish and operate
Wayback Burgers restaurants in the Countries of Indonesia, Malaysia (Eastern Malaysia only, Western Malaysia if it becomes available
as it is currently licensed to another party), the Philippines, Vietnam, China, India, Korea, Thailand, Singapore, and
Taiwan.</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">WB Burgers
Japan Co., Ltd. seeks to make &ldquo;Wayback Burgers&rdquo; a nationally recognized brand, if not  a household name, within the
country of Japan through the promotion and opening of various Wayback Burgers Restaurants. Currently, it is negotiating a lease space
with Arai Co., Ltd., a Japanese realty group for the lease of a space it hopes to make its first Wayback Burgers location in the country
of Japan. Our current, and future plans are detailed in more specificity below beginning on page 6.</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/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Information
Regarding our Share Structure:</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">White Knight Co., Ltd. is our controlling shareholder. <FONT STYLE="font-family: Times New Roman, Times, Serif">White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka. </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">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">Following the issuance of restricted common stock, pursuant to
the Acquisition Agreement described above, we now have 1,010,454,545 shares of Common Stock and 1,000,000 shares of Series A
Preferred Stock issued and outstanding. Our controlling shareholder White Knight Co., Ltd., and our sole officer and Director,
Koichi Ishizuka, collectively own 653,698,686 shares of our common stock and 1,000,000 Shares of Preferred Series A Stock.</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 NAME="item2"></A><B>ITEM
2.01 COMPLETION OF ACQUISITION OR DISPOSITION OF ASSETS </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; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">Effective
September 14, 2021, we consummated an &ldquo;Acquisition Agreement&rdquo; with White Knight Co., Ltd., a Japan Company, whereas we
issued 500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB
Burgers Japan Co., Ltd., a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021.</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">&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; 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">Upon
the closing of the &ldquo;Acquisition Agreement&rdquo;  (as described in Item 1.01 and 2.01, above), we 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></P>

<P STYLE="font: 11pt/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">Additionally,
in connection with the consummation of the closing of the Acquisition Agreement, the Company changed its business focus to that of
our wholly owned subsidiary, which is the establishment and operation of Wayback Burger Restaurants within the country of Japan
under the Master Franchise Agreement it entered into with Jakes Franchising, LLC, a Delaware Limited Liability Company. A full copy of the Master Franchise
Agreement is attached herein as Exhibit 10.2.</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">Given we are no longer a shell company<FONT STYLE="font-family: Times New Roman, Times, Serif">,
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.</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>

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<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 completed an Acquisition Agreement, 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. Item 2.01(f) of Form 8-K requires that if a registrant was a shell company, immediately before
the transaction disclosed under Item 2.01, then the registrant must disclose the information that would be required if the registrant
were 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 if we were to file a Form 10. Please note that the information provided below relates to the combined enterprises
after the closing of the Acquisition Purchase Agreement, except that information relating to periods prior to the date of the Acquisition Purchase Agreement only relates to the Company, unless otherwise specifically indicated.</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; background-color: white">We
were originally incorporated in the state of Nevada on August 30, 2019, under the name Business Solutions Plus, Inc. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt; background-color: white">On August 30, 2019,
Paul Moody was appointed </FONT><FONT STYLE="font-size: 10pt">Chief Executive Officer, Chief Financial Officer, President, Secretary,
Treasurer, and Director.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">On February 9, 2021,
the Company filed, with the Secretary of State of Nevada (&ldquo;NSOS&rdquo;), Restated Articles of Incorporation.</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">On March 4, 2021, Business Solutions Plus,
Inc., (the &ldquo;Company&rdquo; or &ldquo;Successor&rdquo;) announced on Form 8-K plans to participate in a holding company reorganization
(&ldquo;the Reorganization&rdquo; or &ldquo;Merger&rdquo;) with InterActive Leisure Systems, Inc. (&ldquo;IALS&rdquo; or &ldquo;Predecessor&rdquo;),
the Company and Business Solutions Merger Sub, Inc. (&ldquo;Merger Sub&rdquo;), collectively (the &ldquo;Constituent Corporations&rdquo;)
pursuant to NRS 92A.180, NRS A.200, NRS 92A.230 and NRS 92A.250.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Immediately prior to the Reorganization,
the Company was a direct and wholly owned subsidiary of Interactive Leisure Systems, Inc. and Business Solutions Merger Sub, Inc. was
a direct and wholly owned subsidiary of the Company.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">As disclosed in our 8-K filed on March 26,
2021, the above mentioned Reorganization was legally effective as of March 31, 2021.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt">Each share of Predecessor&rsquo;s
common stock issued and outstanding immediately prior to the Effective Time was converted into one validly issued, fully paid and non-assessable
share of Successor common stock. The control shareholder, (at the time) of the Predecessor, Flint Consulting Services, LLC, (&ldquo;Flint&rdquo;)
a Wyoming limited liability company became the same control shareholder of the Successor. Jeffrey DeNunzio, as sole member of Flint is
(was) deemed to be the indirect and beneficial holder of 405,516,868 shares of Common Stock and 1,000,000 shares of Series A Preferred
Stock of the Company representing approximately 93.70% voting control of the Company. Paul Moody, (our now former sole officer/director),
was the same officer/director of the Predecessor. There are/were no other shareholders or any officer/director holding at least 5% of
the outstanding voting shares of the Company.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">Immediately prior to the Effective
Time, and under the respective articles of incorporation of Predecessor and Successor, the Successor Capital Stock had the same designations,
rights, and powers and preferences, and the qualifications, limitations and restrictions thereof, as the Predecessor Capital Stock which
was automatically converted pursuant to the reorganization.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">Immediately prior to the Effective
Time, the articles of incorporation and bylaws of Successor, as the holding company, contain provisions identical to the Articles of
Incorporation and Bylaws of Predecessor immediately prior to the merger, other than as permitted by NRS 92A.200.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">Immediately prior to the Effective
Time, the articles of incorporation of Predecessor stated that any act or transaction by or involving the Predecessor, other than the
election or removal of directors of the Predecessor, that requires for its adoption under the NRS or the Articles of Incorporation of
Predecessor the approval of the stockholders of the Predecessor, shall require in addition the approval of the stockholders of Successor
(or any successor thereto by merger), by the same vote as is required by the articles of Incorporation and/or the bylaws of the Predecessor.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">Immediately prior to the Effective
Time, the articles of incorporation and bylaws of Successor and Merger Sub were identical to the articles of incorporation and bylaws
of Predecessor immediately prior to the merger, other than as permitted by NRS 92A.200;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">The Boards of Directors of Predecessor,
Successor, and Merger Sub approved the Reorganization, shareholder approval not being required pursuant to NRS 92A.180;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">The Reorganization constituted
a tax-free organization pursuant to Section 368(a)(1) of the Internal Revenue Code;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">Successor common stock traded in
the OTC Markets under the Predecessor ticker symbol &ldquo;IALS&rdquo; under which the common stock of Predecessor previously listed
and traded until the new ticker symbol &ldquo;BSPI&rdquo; was announced April 14, 2021 on the Financial Industry Regulatory Authority&rsquo;s
daily list with a market effective date of April 15, 2021. The CUSIP Number 45841W107 for IALS&rsquo;s common stock was suspended upon
market effectiveness. The Company received a new CUSIP Number 12330M107.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt">After completion of the Holding Company
Reorganization, the Company cancelled all of its stock held in Predecessor resulting in the Company as a stand-alone and separate entity
with no subsidiaries, no assets and negligible liabilities. The Company abandoned the business plan of its Predecessor and resumed its
former business plan of a blank check company after completion of the Merger.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">On May 4, 2021, Business
Solutions Plus, Inc., a Nevada Corporation (the &ldquo;Company&rdquo;), entered into a Share Purchase Agreement (the &ldquo;Agreement&rdquo;)
by and among Flint Consulting Services, LLC, a Wyoming Limited Liability Company (&ldquo;FLINT&rdquo;), and White Knight Co., Ltd., a
Japan Company (&ldquo;WKC&rdquo;), pursuant to which, on May 7, 2021, (&ldquo;Closing Date&rdquo;) , FLINT sold 405,516,868 shares of
the Company&rsquo;s Restricted Common Stock and 1,000,000 Shares of Series A Preferred Stock, representing approximately 93.70% voting
control of the Company. WKC paid consideration of three hundred twenty-five thousand dollars ($325,000) (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 becoming
the Company&rsquo;s largest controlling stockholder.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">The sole shareholder of White Knight Co.,
Ltd., a Japanese Company, is Koichi Ishizuka.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">On May 7, 2021, Mr. Paul Moody resigned
as the Company&rsquo;s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">On May 7, 2021, Mr. Koichi Ishizuka was
appointed as the Company&rsquo;s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</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"><FONT STYLE="font-size: 10pt">A
Certificate of Amendment to change our name, from Business Solutions Plus, Inc., to WB Burgers Asia, Inc. was filed with the Nevada Secretary
of State on June 18, 2021 with a legal effective date of July 2, 2021. The name change to WB Burgers Asia, Inc., as well as a change
of our ticker symbol from BSPI to WBBA, was announced by FINRA, via their &ldquo;daily list&rdquo;, on July 7, 2021, with a market effective
date of both on July 8, 2021. The new CUSIP number associated with our common stock, as of the market effective date of July 8, 2021,
is 94684P100.</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"><FONT STYLE="font-size: 10pt">&nbsp;&nbsp;</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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">On
July 1, 2021 we filed an amendment to our Articles of Incorporation with the Nevada Secretary of State, resulting in an increase to our
authorized shares of common stock from 500,000,000 to 1,500,000,000.</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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">&nbsp;</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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">Subsequent
to the above action, on or about July 1, 2021, we sold 9,090,909 shares of restricted common stock to SJ Capital Co., Ltd., a Japanese
Company, at a price of $0.20 per share of common stock. The total subscription amount paid by SJ Capital Co., Ltd. was approximately
$1,818,181.80 or approximately 200,000,000 Japanese Yen.</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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">&nbsp;</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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">SJ
Capital Co., Ltd., is owned and controlled by Senju Pharmaceutical Co., Ltd., a Japanese Company.</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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">&nbsp;</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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">Mr.
Takeshi Sugisawa, the President of SJ Capital Co., Ltd., authorized the above transaction on behalf of SJ Capital Co., Ltd. Both SJ Capital
Co., Ltd., and Senju Pharmaceutical Co., Ltd. are considered non-related parties to the Company.</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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">&nbsp;</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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">The
proceeds from the above sale of shares are to be used by the Company for working capital.</FONT></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-4-</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: 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"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></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/normal Times New Roman, Times, Serif; margin: 0; text-align: left"></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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">On
August 24, 2021, we sold 1,363,636 shares of restricted common stock to Yasuhiko Miyazaki, a Japanese Citizen, at a price of $0.20 per
share of common stock. The total subscription amount paid by Yasuhiko Miyazaki was approximately $272,727 or approximately 30,000,000
Japanese Yen. Mr. Yasuhiko Miyazaki is not a related party to the Company. The proceeds from the above sale of shares are to be used
by the Company for working capital.</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"><FONT STYLE="font-size: 10pt">&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-align: left; text-indent: 0px"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><P STYLE="font: 10pt/11.5pt 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">In
regards to all of the above transactions, the Company claims an exemption from registration afforded by Section Regulation S of the Securities
Act of 1933, as amended ("Regulation S") for the above sales/issuances of the stock since the sales/issuances of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.<FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;<FONT STYLE="font-size: 10pt">&nbsp;</FONT></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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">On
August 30, 2021, our largest controlling shareholder, White Knight Co., Ltd., a Japanese Company, owned and controlled by our sole officer
and Director, Koichi Ishizuka, sold a total of 353,181,818 shares of restricted common stock of the Company to the following parties
in the respective quantities:</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"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman , Times, serif; text-decoration: initial; letter-spacing: normal; orphans: 2; text-transform: none; widows: 2; word-spacing: 0px; border-collapse: collapse; width: 1186px">
  <TR STYLE="vertical-align: bottom; text-align: center">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TH STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Name of Purchaser</FONT></TH>
    <TH STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Common Shares Purchased</FONT></TH>
    <TH STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Price Paid Per Share</FONT></TH>
    <TH STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Total Amount Paid ($)</FONT></TH>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 27%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left; width: 15%"><FONT STYLE="font-size: 10pt">Koichi Ishizuka</FONT></TD>
    <TD STYLE="text-align: center; width: 10%"><FONT STYLE="font-size: 10pt">101,363,636</FONT></TD>
    <TD STYLE="text-align: center; width: 12%"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center; width: 15%"><FONT STYLE="font-size: 10pt">10,136.00</FONT></TD>
    <TD STYLE="width: 21%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Rei Ishizuka&nbsp;<SUP>1</SUP></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">50,000,000</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5,000.00</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Kiyoshi Noda</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">100,909,091</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10,091.00</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Yuma Muranushi</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">100,909,091</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10,091.00</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">&nbsp;</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: left; text-indent: 0px"></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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt"><SUP>1&nbsp;</SUP>Rei
Ishizuka is the wife of our sole officer and Director, Mr. Koichi Ishizuka.</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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="color: rgb(0, 0, 0); font: 10pt/11.5pt Times New Roman, Times, Serif; margin: 0 0 8pt; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">In
regards to all of the above transactions White Knight Co., Ltd. claims an exemption from registration afforded by Section Regulation
S of the Securities Act of 1933, as amended ("Regulation S") for the above sales of the stock since the sales of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.<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">On
September 14, 2021 we entered into an &ldquo;Acquisition Agreement&rdquo; with White Knight Co., Ltd., a Japan Company, whereas we
issued 500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB
Burgers Japan Co., Ltd., a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021. Following this transaction, WB Burgers Japan Co., Ltd. became our wholly owned subsidiary which we
now operate through. </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/normal Times New Roman, Times, Serif; margin: 0"><P STYLE="font: 10pt/11.5pt 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">In
regards to the above transaction, the Company claims an exemption from registration afforded by Section Regulation S of the Securities
Act of 1933, as amended ("Regulation S") for the above sales/issuances of the stock since the sales/issuances of the stock were made to non-U.S. persons
(as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed selling efforts were
made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting on behalf of any of
the foregoing.<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/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">The aforementioned
Acquisition Agreement agreement is attached herein as Exhibit 10.1. All references to the Acquisition Agreement and other exhibits to
this Current Report are qualified, in their entirety, by the text of such exhibits.</FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka. White Knight Co., Ltd. is our largest
controlling shareholder.</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/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">WB Burgers
Japan Co., Ltd., referred to herein as &ldquo;WBJ&rdquo;, which we now operate through and share the same business plan of, holds the
<I> rights</I> to the &ldquo;Master Franchise Agreement&rdquo; with Jakes&rsquo; Franchising LLC, a Delaware Limited Liability
Company, as it pertains to the establishment and operation of Wayback Burger Restaurants within the country of Japan.</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">The
Master Franchise Agreement provides WBJ the right to establish and operate Wayback Burgers restaurants in the country of Japan, and
also license affiliated and unaffiliated third parties (&ldquo;Franchisees&rdquo;) to establish and operate Wayback Burgers
restaurants in the Country of Japan. The Master Franchise Agreement, amongst other things, also provides WBJ  the <I>right of
first refusal </I>to enter into a subsequent Master Franchise Agreement with Jake&rsquo;s Franchising, LLC to establish and operate
Wayback Burgers restaurants in the Countries of Indonesia, Malaysia (Eastern Malaysia only, Western Malaysia if it becomes available
as it is currently licensed to another party), the Philippines, Vietnam, China, India, Korea, Thailand, Singapore, and
Taiwan.</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">WB Burgers
Japan Co., Ltd. seeks to make &ldquo;Wayback Burgers&rdquo; a nationally recognized brand, if not a household name, within the
country of Japan through the promotion and opening of various Wayback Burgers Restaurants. Currently, it is negotiating a lease space
with Arai Co., Ltd., a Japanese realty group for the lease of a space it hopes to make its first Wayback Burgers location in the country
of Japan. Our current, and future plans are detailed in more specificity below beginning on page 6.</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"><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">Following
the adoption of the business plan of our wholly owned subsidiary, WB Burgers Japan Co., Ltd., on September 14, 2021, we
ceased to be a shell company. &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></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></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">-5-</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"></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 Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Japanese Food-Service Market</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">The Japanese Food-Service Market is Segmented by Type (Full-service
Restaurants, Quick Service Restaurants, Cafes,  Bars, 100% Home Delivery Restaurants, Street Stalls and Kiosks) and Structure
(Independent Consumer Food Service and Chained Consumer Food Service). We believe Japanese consumers, in general, tend to be highly
demanding, putting great emphasis on quality and branding and are willing to spend more resources on value-added products. <FONT STYLE="background-color: Yellow"></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 Japanese food service market was valued at USD 142.84 billion in
2020, and it is projected to witness a CAGR of 0.84% during the forecast period, 2021 - 2026. The coronavirus pandemic has made
short-term projections hard to predict, with sales in March 2020 down almost 40% for some food companies. Japanese food
service operators, which rely on lunch and dinner demand from business workers, are also suffering as more companies have employees
working from home at the government&rsquo;s request.</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">According to a report released by TableCheck Inc., the percentage of
reservations (dining reservations) being canceled increased about 3.6 times before the pandemic for groups of 10 or more. A French
restaurant and bar named Scene near Hachioji Station on the Keio Line, earlier in June 2020, launched take out and delivery services
which we believe many others will begin offering if not already, due in part to the changing attitudes of dining out as a result of
the ongoing pandemic. We believe take-out and delivery services, along with menu options that are quick to prepare, increasing in
consumer demand.</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 variety of restaurants and menu items available in the Japanese
food service industry continues to expand in the country, as Japanese consumers are interested in trying a new and vast
variety of cuisines, which are available at their convenience in Japan. Food from Europe, Asia, Australia, and the Americas are
becoming increasingly popular, partly due to a large number of Japanese traveling abroad every year. </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 Japanese food service market is highly competitive, with a major
market share held by prominent companies, such as McDonald&rsquo;s Corporation, Yum! Brands Inc., Zensho Holdings Co. Ltd, Skylark
Group, MOS Food Services Inc., and Yoshinoya Holdings Co. Ltd. Zensho Holdings Co. Ltd, with the largest market share of 2.76% in
2020, emerging as the market leader, and Skylark Group holding the second-largest share with 1.66%.</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">Currently, in the Japanese market, hamburgers and related fast food
options have been prevalent, with high-end gourmet hamburgers being in the most expensive category consisting usually of single
restaurant locations, followed by lesser expensive hamburger options via chain restaurants such as Shake Shack and MOS Premiums. The
size of the current market for hamburgers in Japan is approximately $6.6 Billion (2020), and has been steadily increasing ever since
2015. It is also projected to grow by approximately 5% over the next few years. Hamburgers are considered to be one of the few food
categories that were not affected by COVID-19 in Japan and were able to take advantage of home deliveries and to-go orders during
the pandemic. (Source: Fuji Keizai Group 2020.)</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"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></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"><I>Master Franchise Agreement&nbsp;and Related Information</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">On September 14, 2021, we acquired 100% of the equity interest of WB Burgers
Japan Co., Ltd., a Japan Company. Following the acquisition, we ceased to be a shell company and adopted the same business plan as that
of our now wholly owned subsidiary, WB Burgers Japan Co., Ltd. Within this section, all references to &ldquo;the Company&rdquo;, &ldquo;WB
Burgers&rdquo;, and or WBBA refer to WB Burgers Asia, Inc. and WB Burgers Japan Co., Ltd. as one collective party.</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">WBBA holds the <I>rights</I> to the &ldquo;Master Franchise Agreement&rdquo;
with Jakes&rsquo; Franchising LLC, a Delaware Limited Liability Company, as it pertains to the establishment and operation of Wayback
Burger Restaurants within the country of 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">The Master Franchise Agreement provides WBBA the right to establish and
operate Wayback Burgers restaurants in the country of Japan, and also license affiliated and unaffiliated third parties (&ldquo;Franchisees&rdquo;)
to establish and operate Wayback Burgers restaurants in the Country of Japan. The Master Franchise Agreement, amongst other things, also
provides WBBA the <I>right of first refusal </I>to enter into a subsequent Master Franchise Agreement with Jake&rsquo;s Franchising, LLC
to establish and operate Wayback Burgers restaurants in the Countries of Indonesia, Malaysia (Eastern Malaysia only, Western Malaysia if
it becomes available as it is currently licensed to another party), the Philippines, Vietnam, China, India, Korea, Thailand, Singapore,
and Taiwan.</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">WBBA seeks to make &ldquo;Wayback Burgers&rdquo; a nationally recognized
brand, if not a household name, within the country of Japan through the promotion and opening of various Wayback Burgers Restaurants.</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>Background</I>&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 first Wayback Burgers, previously known as Jake&rsquo;s Wayback Burgers,
began with a single location in Newark, Delaware approximately thirty years ago in 1991, offering a combination of burgers, hot dogs, fries,
milkshakes, and other similar menu options. Since then, it has reached a global scale with a presence in the US, Europe, Africa, and Asia
with hundreds of corporate owned restaurants and over five hundred franchise locations worldwide offering much of the same comfort items
many have grown accustomed to, with the addition of a few menu items specifically geared toward the pallets of those in various demographics.</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 products we seek to offer in our anticipated location(s), and
those we seek to franchise to within Japan, will also offer many of the same product offerings many are accustomed to elsewhere
such as hamburgers, hot dogs chicken sandwiches, hand-dipped milkshakes, various side dishes, fresh salad, kid&rsquo;s meals,
refreshing drinks and alcoholic beverages. We intend to source our ingredients in any of our future location(s) from highly regarded
local Japanese suppliers in order to satisfy the food quality standards as set by Wayback Burgers Inc., within the United
States.</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>Our First Location</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">Currently, we are negotiating a lease space with Arai Co., Ltd., a Japanese
realty group for the lease of a space we hope to make our first Wayback Burgers location in the country of Japan. The property is located
in the popular shopping plaza of Omotesando located in the Tokyo prefecture. We believe the high volume of foot traffic and shopping will
yield a large group of patrons seeking to try our product offerings. Currently, we have inspected the property in detail and are in discussions
with the local fire department as to what is needed to bring the space up to code in respect to a restaurant that can house upwards of
several hundred patrons at a time. We are also in discussions with Arai Co., Ltd. regarding what measures need to be taken to create handicap
accessible areas and to improve upon existing structures that had been put in place by the previous tenant.</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">-6-</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; color: blue; margin: 0"><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">We are also in the midst of conversations with the adjacent apartment complex
as it pertains to volume restrictions and patrons dining outside during nighttime hours. Currently, the adjacent apartment complex has
tentatively agreed to allow guests of our proposed restaurant to dine outside through 9:30pm however, we&rsquo;d prefer it be 10:00pm.
These and many other factors are in flux, and the fact they are in flux is the reason we have not yet signed the lease with Arai Co.,
Ltd. although, we do anticipate hashing out such details and moving forward within the next one to two months. If, we are not able to
secure this particular space, we will seek out a comparable space, also in what we believe to be a high traffic area in Tokyo.</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">Below is a photograph of the space we seek to lease from Arai Co.,
Ltd. (second floor). Logos and branding of neighboring
business have been blurred out in the below image.</P>

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

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0"><IMG SRC="image_014.jpg" ALT="">&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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Once we are able to secure and sign a lease for our initial restaurant
space, we seek to open within a few months thereafter once we are able to hire qualified staff. Currently, we have already vetted out
and pre-emptively hired various employees such as line cooks and other workers for when we do open our first location. We believe we will
need to hire approximately 11 employees to efficiently operate our first restaurant location. Our personnel plan calls for a minimum of
one store manager, licensed to cook, with the ability to manage between eight to ten employees. We will require that our store manager
has the requisite training and skillset to take spearhead breakfast and dinner menu creation, as well as procurement and cost vs profit
calculations. The eight to ten employees will be a combination of full-time and part-time employees who will operate our flagship store
between the hours of 7:00 am to 11:00 pm. Specialized training for our staff will include, but not strictly be limited to, food preparation,
cooking, POS (point of sale) operations, sanitation, etc.</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>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">In order to grow an initial customer base, from which we intend to launch
future expansion efforts, our marketing strategy begins with the physical location of our flagship restaurant. Our plan, at present, is
to select a suitable location in an area of Omotesando with high foot-traffic that can serve to attract not only customers, but also future
franchisee prospects throughout Japan. For future franchisee locations, we intend to identify areas where competitors are not already
located, such as road-side in the outskirts of major cities, and open our restaurants in these areas.</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">However, we do not intend to rely solely on physical location in order
to attract customers, we also are in the development stages of a robust marketing stratagem comprised, in part, of SNS (social networking
service) marketing through collaboration with influencers and celebrities, magazine advertisements, and expansive television and media
appearances. The specifics of these marketing initiatives are in the planning stages, and have not yet been determined in sufficient detail
to disclose in their entirety.</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">Wayback Burgers in Japan intends to position itself as a newly
entered and authentic American hamburger brand, comparable to our competitor Shack Shake, while contrasting ourselves through
offering higher quality foods at comparable price points. We plan to achieve this by focusing on the ingredients, such as the option
of vegetables in our hamburgers, the increased diameter of our meat patties, and the overall volume of our menu items. Additionally,
we intend to offer original Japanese breakfast and dinner menu options, as well as forming a special collaboration focused on
all-plant based alternative foods with Next Meats, Co., Ltd., a Japanese alternative meat company.</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/normal Times New Roman, Times, Serif; margin: 0"><IMG SRC="image_013.jpg" ALT="">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">We have forecasted our expansion plans, as depicted in the image above,
over the next few years. However, when our operations commence, 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>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">-</FONT></TD><TD><FONT STYLE="font-size: 10pt">We are currently in the midst of negotiating a lease agreement for our fist location, currently planned
for Omotesando which will be within shopping range of Aoyama and Hajajuku. During this period of time we are also seeking to hire the
necessary staff (approximately 11 employees) to manage and operate our flagship location.</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">-</FONT></TD><TD><FONT STYLE="font-size: 10pt">We anticipate that hiring will continue into November, during which time training of staff will remain
ongoing and the flagship location will continue to prepare for its forthcoming grand opening.</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">-</FONT></TD><TD><FONT STYLE="font-size: 10pt">In mid-December we aim to open our first flagship restaurant location in Omotesando, Tokyo.</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">-</FONT></TD><TD><FONT STYLE="font-size: 10pt">Over the course of 2022, we are aiming to open five Wayback Burgers restaurants throughout Japan, with
one of these restaurants directly managed by us while the remaining four would ideally be franchise locations. This number may increase
or decrease depending on the results of our operations.</FONT></TD></TR></TABLE>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">-</FONT></TD><TD><FONT STYLE="font-size: 10pt">Additionally, during 2022, we intend to execute another master franchise agreement in Asia for the right
to open Wayback Burgers restaurants in another Asian country or territory. We have not yet identified which country or territory we will
seek to acquire these rights for first. As noted previously, we have the right of first refusal to enter into a subsequent Master Franchise
Agreement with Jake&rsquo;s Franchising, LLC to establish and operate Wayback Burgers restaurants in the Countries of Indonesia, Malaysia
(Eastern Malaysia only, Western Malaysia if it becomes available as it is currently licensed to another party), the Philippines, Vietnam,
China, India, Korea, Thailand, Singapore, and Taiwan.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-size: 10pt">-</FONT></TD><TD><FONT STYLE="font-size: 10pt">By the year 2023, we intend for there to be ten Wayback Burgers Franchise locations open throughout
Japan. We also intend, during 2023, to execute two additional Master Franchise Agreements in Asia to establish and operate Wayback Burgers
restaurant locations in additional Asian countries or territories.</FONT></TD></TR></TABLE>

<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">-7-</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"><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; text-align: justify"></P>

<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"><I>Partnerships</I></FONT></P>

<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">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The company believes partnerships are a vital means to expansion and that
partnerships with other food institutions or distributors may allow the Company to provide menu items that might appeal to a larger demographic
within the Japanese market.</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 current officer and Director, Koichi Ishizuka has existing ties
and relationships with Next Meats Co., Ltd. a Japanese alternative meat company, that produces and sells lab grown and meat
alternatives to consumers. It is the Company&rsquo;s goal that it will be able to integrate such alternative meat options into its
menu, and potentially create customized menu options as provided by Next Meats Co., Ltd. Menu alterations are subject to approval by
Jake&rsquo;s Franchising, LLC. It is the belief of the management that such offerings can gain a larger market share in the country
of Japan allowing for greater growth potential. Of course, this is speculative and such plans may not materialize. It is also
possible that if such plans do materialize they may not result in the expected level of growth the Company forecasts as a result of
the partnership or partnerships it enters into.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left">&nbsp;<IMG SRC="image_010.jpg" ALT="">&nbsp;</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/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: left"></P>



<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">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><I>It should be noted that Koichi ishizuka has an equity interest in Next
Meats Co., Ltd. He also currently serves as Chief Financial Officer of Next Meats Holdings, Inc., a Nevada Company, that has entered into
an agreement to acquire Next Meats Co., Ltd. pending various conditions be met.</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"><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 single
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 restaurant(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; text-align: justify">Currently, we, &ldquo;WB Burgers Asia, Inc.&rdquo;,
have only one employee, our sole officer and Director Koichi Ishizuka, who is not compensated at present for his services. Our now wholly
subsidiary, WB Burgers Japan Co., Ltd. has two officers, Koichi Ishizuka, Chief Executive Officer, and Mitsuru Anthony, Chief Operating
Officer. The biographical information for Mr. Koichi Ishizuka is detailed herein on page 13 and the biographical information for Mr.
Mitsuru Anthony is directly below:</P>

<P STYLE="font: 10pt/150% Times New Roman, Times, Serif; margin: 6pt 0 0 40pt"><FONT STYLE="font-size: 10pt"><B>Mitsuru Anthony Ueno</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">Mitsuru
Anthony Ueno, age 47, graduated from UCLA in 2000 with a BA in Italian and Special Fields. In 2010, he obtained his MAFED (Master in
Fashion, Experience &amp; Design) from SDA Bocconi School of Management in Milan, Italy. Mr. Ueno is an international marketing, branding
and cross border business management specialist and has nearly 20 years of foreign study and working experience. In 2017, Mr. Ueno founded,
and remains the owner of, Artigiappone, a Japanese Company offering a handmade bespoke suit brand. Also in 2017, he became an Executive Producer
at Photozou Co., Ltd. (Japan), a Company operating an online photo sharing website. In 2019, he became Chief Executive Officer of Forcellon
Holding, Inc. Pte. Ltd., a Singapore Company providing international business management and consulting services.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Aside from the two officers of WB Burgers
Japan Co., Ltd., the C</FONT>ompany has also hired four staff members, out of the anticipated eleven that will be required, to operate
our flagship restaurant location. Further, we have identified a Chef candidate, but negotiations are ongoing. We will require that our
store manager and Chef has the requisite training and skillset to take spearhead breakfast and dinner menu creation, as well as procurement
and cost vs profit calculations. The eight to ten employees will be a combination of full-time and part-time employees who will operate
our flagship store between the hours of 7:00 am to 11:00 pm. Specialized training for our staff will include, but not strictly be limited
to, food preparation, cooking, POS (point of sale) operations, sanitation, etc.</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; background-color: Yellow"></FONT>&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: justify"><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"></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"><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-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>

<P STYLE="font: 11pt/normal Times New Roman, Times, Serif; margin-top: 0; text-align: left; margin-bottom: 0"></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"><I>Competition</I></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 Times New Roman, Times, Serif; margin: 0">The Japan food service market is highly competitive, with a major market
share held by prominent companies, such as McDonald&rsquo;s Corporation, Yum! Brands Inc., Zensho Holdings Co. Ltd, Skylark Group, MOS
Food Services Inc., and Yoshinoya Holdings Co. Ltd.</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">At present, we consider our primary competitor to be Shake Shack, which
entered the Japanese market in November of 2015. At present, Shake Shack has a total of twelve restaurant locations open within the country,
including locations in Tokyo, Yokohama, Kyoto and Osaka, respectively. We consider Shack Shake to be our primary competition because
they sell hamburgers and related foods similar to ours, their foods are not pre-cooked, and they give their customers a beeper until
the food is ready to be served, which is comparable to our own operations. We believe that our extensive marketing plans, strategic partnerships,
and our branding will provide us with the means to compete effectively in this highly competitive 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"><FONT STYLE="font-family: Times New Roman, Times, Serif"></FONT></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 Times New Roman, Times, Serif; margin: 0">On September 14, 2021, we acquired 100% of the equity interest of WB Burgers
Japan Co., Ltd., a Japan Company. Following the acquisition, we ceased to be a shell company and adopted the same business plan as that
of our now wholly owned subsidiary, WB Burgers Japan 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">Through our wholly owned subsidiary, we hold the <I>rights</I> to the
&ldquo;Master Franchise Agreement&rdquo; with Jakes&rsquo; Franchising LLC, a Delaware Limited Liability Company, as it pertains to the
establishment and operation of Wayback Burger Restaurants within the country of 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">The Master Franchise Agreement provides WB Burgers Japan Co., Ltd.
right to establish and operate Wayback Burgers restaurants in the country of Japan, and also license affiliated and unaffiliated
third parties (&ldquo;Franchisees&rdquo;) to establish and operate Wayback Burgers restaurants in the Country of Japan. The Master
Franchise Agreement, amongst other things, also provides WB Burgers Japan Co., Ltd. the <I>right of first refusal </I>to enter
into a subsequent Master Franchise Agreement with Jake&rsquo;s Franchising, LLC to establish and operate Wayback Burgers restaurants
in the Countries of Indonesia, Malaysia (Eastern Malaysia only, Western Malaysia if it becomes available as it is currently licensed
to another party), the Philippines, Vietnam, China, India, Korea, Thailand, Singapore, and Taiwan.</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 seek to make &ldquo;Wayback Burgers&rdquo; a nationally recognized
brand, if not a household name, within the country of Japan through the promotion and opening of various Wayback Burgers
Restaurants.</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 July 31st and the fiscal year end of
our wholly owned subsidiary, WB Burges Japan Co., Ltd. is May 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">-9-</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>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Results of Operations - WB Burgers Japan Co.</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">WB Burgers Japan Co. Ltd., referred to herein
as &ldquo;WBJ&rdquo;, was incorporated on April 14, 2021 in Tokyo, Japan.</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">As of May 31, 2021, our wholly owned subsidiary, WB Burgers
Japan Co., Ltd. had total assets of $2,791,980, and no revenues to report for the year ended May 31, 2021.</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">For the Period April 14, 2021 (Inception) to May 31, 2021 WB
Burgers Japan Co., Ltd. had a net loss of $132. Prior to our acquisition of WB Burgers Japan Co., Ltd. on September 14, 2021, WBJ had
10,000 shares of common stock issued and outstanding, all of which were held by White Knight Co., Ltd. Koichi Ishizuka, owns and
controls White Knight Co., Ltd.</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"><FONT STYLE="font-family: Times New Roman, Times, Serif">On September 14, 2021, we entered into an &ldquo;Acquisition Agreement&rdquo; with White Knight Co., Ltd., a Japan Company, whereas we issued 500,000,000
shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB Burgers Japan Co., Ltd.,
a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021. Following this transaction, WB Burgers Japan Co., Ltd. became our wholly owned subsidiary which we now operate through.</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="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; background-color: rgb(255, 255, 255)">On
April 14, 2021, WBJ entered into a Master Franchise Agreement, &ldquo;the Master Franchise Agreement&rdquo;, with Jake&rsquo;s
Franchising, LLC (&ldquo;Franchisor&rdquo;). The Master Franchise Agreement provides WBJ the rights to establish and operate Wayback
Burgers restaurants in the country of Japan, and license affiliated and unaffiliated third parties (&ldquo;Franchisees&rdquo;) to
establish and operate Wayback Burgers restaurants in the Country of Japan. The Master Franchise Agreement, amongst other things,
also provides WBJ the right of first refusal to enter into a subsequent Master Franchise Agreement with Jake&rsquo;s
Franchising, LLC to establish and operate Wayback Burgers restaurants in the Countries of Indonesia, Malaysia (Eastern Malaysia only,
Western Malaysia if it becomes available as it is currently licensed to another party), the Philippines, Vietnam, China, India,
Korea, Thailand, Singapore, and Taiwan.</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; background-color: rgb(255, 255, 255)">&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; background-color: rgb(255, 255, 255)">Upon
entering into the Master Franchise Agreement a non-refundable deposit of $100,000 was made to the Franchisor on behalf of  WBJ,
by related party, White Knight Co., Ltd (&ldquo;White Knight&rdquo;).</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; background-color: rgb(255, 255, 255)">&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; background-color: rgb(255, 255, 255)">White
Knight is controlled by our sole director, Koichi Ishizuka. The remainder of the franchise fee, $2,600,000, was recorded as payable to
the Franchisor as of May 31, 2021. The remaining fee of $2,600,000, due to Jakes Franchising LLC, was paid in full by the Company on
June 9, 2021. On June 9, 2021, upon remittance of the balance of $2,600,000 the Master Franchise Agreement was deemed to be effective
and was subsequently, executed by all parties.</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"><B>Results of Operations - WB Burgers Asia, Inc.&nbsp;</B></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"><FONT STYLE="font-family: Times New Roman, Times, Serif">Prior
to our acquisition of WB Burgers Japan Co., Ltd., we were deemed to be a blank check shell company. As of May 31, 2021 and July 31, 2020
we had no assets. For the year ended July 31, 2020 and the ten months ended May 31, 2021 we had no revenues. For the ten months ended
May 31, 2021 we had a net loss of $116,113 and for the period August 30, 2019 (Inception) to May 31, 2020, a net loss of $2,074. Our
net loss for both periods was attributable to general and administrative expenses.&nbsp;</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/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"><B>Information
Regarding our Share Structure:</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">White Knight Co., Ltd. is our controlling shareholder. <FONT STYLE="font-family: Times New Roman, Times, Serif">White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka. </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">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">We have 1,010,454,545 shares of Common Stock and 1,000,000 shares
of Series A Preferred Stock issued and outstanding. </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"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>Future Plans</B></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">As detailed within our business plan we seek to begin monetizing
upon our Master Franchise Agreement held by WB Burgers Japan Co., Ltd., our wholly owned subsidiary. Through our wholly owned subsidiary
we seek to open our first Wayback Burgers location in Tokyo by the end of 2021, and thereafter open additional locations in Japan through
franchisees we may attract through promotional activities detailed above in our business plan beginning on page 6. We intend to use available
cash from monies that we had raised through the sale of common stock to various investors in reliance on Regulation S of the Securities
Act of 1933, as amended ("Regulation S"). We also intend to use monies that may be provided by our officer and director Koichi Ishizuka,
although Mr. Ishizuka has no obligation to provide or loan us funds.</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-family: Times New Roman, Times, Serif; font-size: 10pt">&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 1,010,454,545 shares of common stock and 1,000,000 shares of Series A 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-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
<TR>
    <TD STYLE="border-top: black 1.5pt solid; width: 40%; border-bottom: black 2.25pt double; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><B>Name
    and Address of Beneficial Owner</B></FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; width: 10%; border-bottom: black 2.25pt double; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><B>Shares
    of Common Stock Beneficially Owned</B></FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; vertical-align: top; width: 10%; border-bottom: black 2.25pt double; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><B>Common
    Stock Voting Percentage Beneficially Owned</B></FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; vertical-align: top; width: 10%; border-bottom: black 2.25pt double; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><B>Voting
    Shares Preferred Stock Are Able to Vote</B></FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; vertical-align: top; width: 15%; border-bottom: black 2.25pt double; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><B>Preferred
    Stock Voting Percentage Beneficially Owned</B></FONT></TD>
    <TD STYLE="border-top: black 1.5pt solid; width: 15%; border-bottom: black 2.25pt double; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><B>Total
    Voting Percentage Beneficially Owned (1)</B></FONT></TD></TR>
<TR STYLE="background-color: #CCEEFF">
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><B>Executive
    Officers and Directors</B></FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Koichi
    Ishizuka <SUP>1</SUP></FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">101,363,636</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.03<FONT STYLE="line-height: 106%">%</FONT></FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0.0%</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.04<FONT STYLE="line-height: 106%">%</FONT></FONT></TD></TR>
<TR STYLE="background-color: #CCEEFF">
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%"><B>5%
    or greater Shareholders (of any class)</B></FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">White
    Knight Co., Ltd. <SUP>2</SUP></FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">552,335,050</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">54.66%</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">1,000,000</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">100.0%</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">77.21<FONT STYLE="line-height: 106%">%</FONT></FONT></TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kiyoshi Noda</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">100,909,091</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">9.99<FONT STYLE="line-height: 106%">%</FONT></FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0%</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.02<FONT STYLE="line-height: 106%">%</FONT></FONT></TD></TR>
<TR STYLE="background-color: white">
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yuma Muranushi</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">100,909,091</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">9.99%</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">0%</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.02%</FONT></TD></TR>
<TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total</B></FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">855,516,868</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">84.67%</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">1,000,000</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">100%</FONT></TD>
    <TD STYLE="text-align: center; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">92.29%</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; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; 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"><SUP>1
                                            </SUP>The row above for Koichi Ishizuka denotes shares held under his personal name.</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"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify; 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"><SUP>2
</SUP>White Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka.</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></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"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">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><FONT STYLE="font-family: Times New Roman, Times, Serif">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.</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>



<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/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 the WB
Burgers Asia, Inc. following the Acquisition Agreement 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>WB
Burgers Asia, 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-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">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; color: rgb(0, 0, 0); margin: 0 0 8pt; 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; color: rgb(0, 0, 0); margin: 0 0 8pt; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">Mr.
Koichi Ishizuka, age 49, 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
currently also 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;&nbsp;On July 23, 2021, Mr. Koichi Ishizuka was appointed as the Chief
Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director of Catapult Solutions, Inc., which is now
known as Dr. Foods, Inc.</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(s) 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">-11-</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/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(s) are capable of analyzing and evaluating our financial statements and understanding internal controls
and procedures for financial reporting. The Director(s) of our Company do 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 officers and directors have
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, 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">-12-</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<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; 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 July 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: 10pt/106% Times New Roman, Times, Serif">2021</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></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"></FONT></P></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">2020</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD></TR>
<TR STYLE="background-color: white">
    <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">Paul
                                    Moody,</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 <SUP></SUP></FONT></P></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">2021</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD></TR>
<TR STYLE="background-color: White">
    <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"></FONT></P></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: center; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">2020</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">0</FONT></TD>
    <TD STYLE="padding-right: 0.75pt; text-align: right; line-height: 107%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif">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 May 7, 2021, Mr. Paul Moody resigned
as the Company&rsquo;s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director. On May 7, 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"><FONT STYLE="font-family: Times New Roman, Times, Serif"></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>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 July 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 any officers or Directors.</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">-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/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-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">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><B>WB Burgers Asia, Inc.</B></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">On May 4, 2021, Business
Solutions Plus, Inc., a Nevada Corporation (the &ldquo;Company&rdquo;), entered into a Share Purchase Agreement (the &ldquo;Agreement&rdquo;)
by and among Flint Consulting Services, LLC, a Wyoming Limited Liability Company (&ldquo;FLINT&rdquo;), and White Knight Co., Ltd., a
Japan Company (&ldquo;WKC&rdquo;), pursuant to which, on May 7, 2021, (&ldquo;Closing Date&rdquo;) , FLINT sold 405,516,868 shares of
the Company&rsquo;s Restricted Common Stock and 1,000,000 Shares of Series A Preferred Stock, representing approximately 93.70% voting
control of the Company. WKC paid consideration of three hundred twenty-five thousand dollars ($325,000) (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 becoming
the Company&rsquo;s largest controlling stockholder.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">The sole shareholder of White Knight Co.,
Ltd., a Japanese Company, is Koichi Ishizuka.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">On May 7, 2021, Mr. Paul Moody resigned
as the Company&rsquo;s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">On May 7, 2021, Mr. Koichi Ishizuka was
appointed as the Company&rsquo;s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.</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"><FONT STYLE="font-size: 10pt">&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-align: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">On
August 30, 2021, our largest controlling shareholder, White Knight Co., Ltd., a Japanese Company, owned and controlled by our sole officer
and Director, Koichi Ishizuka, sold a total of 353,181,818 shares of restricted common stock of the Company to the following parties
in the respective quantities:</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: left; text-indent: 0px">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman , Times, serif; letter-spacing: normal; orphans: 2; text-transform: none; widows: 2; word-spacing: 0px; border-collapse: collapse; width: 1186px">
  <TR STYLE="vertical-align: bottom; text-align: center">
    <TD>&nbsp;</TD>
    <TH STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Name of Purchaser</FONT></TH>
    <TH STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Common Shares Purchased</FONT></TH>
    <TH STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Price Paid Per Share</FONT></TH>
    <TH STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Total Amount Paid ($)</FONT></TH>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 28%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 15%"><FONT STYLE="font-size: 10pt">Koichi Ishizuka</FONT></TD>
    <TD STYLE="text-align: center; width: 10%"><FONT STYLE="font-size: 10pt">101,363,636</FONT></TD>
    <TD STYLE="text-align: center; width: 11%"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center; width: 15%"><FONT STYLE="font-size: 10pt">10,136.00</FONT></TD>
    <TD STYLE="width: 21%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Rei Ishizuka&nbsp;<SUP>1</SUP></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">50,000,000</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5,000.00</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Kiyoshi Noda</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">100,909,091</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10,091.00</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Yuma Muranushi</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">100,909,091</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10,091.00</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; 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; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: left; text-indent: 0px"><FONT STYLE="font-size: 10pt"></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"></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"><FONT STYLE="font-size: 10pt"><SUP>1&nbsp;</SUP>Rei
Ishizuka is the wife of our sole officer and Director, Mr. Koichi Ishizuka.</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"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/11.5pt Times New Roman, Times, Serif; color: rgb(0, 0, 0); margin: 0 0 8pt; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px">In
regards to all of the above transactions White Knight Co., Ltd. claims an exemption from registration afforded by Section Regulation
S of the Securities Act of 1933, as amended ("Regulation S") for the above sales of the stock since the sales of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.</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; 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/11.5pt 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">On
September 14, 2021, we entered into an &ldquo;Acquisition Agreement&rdquo; with White Knight Co., Ltd., a Japan Company, whereas we issued
500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB Burgers Japan
Co., Ltd., a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021. Following this transaction, WB Burgers Japan Co., Ltd. became our wholly owned subsidiary which we now operate through.</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"><FONT STYLE="font-family: Times New Roman, Times, Serif"></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"><P STYLE="font: 10pt/11.5pt 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">In
regards to the above transaction, the Company claims an exemption from registration afforded by Section Regulation S of the Securities
Act of 1933, as amended ("Regulation S") for the above sales/issuances of the stock since the sales/issuances of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.<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"><FONT STYLE="font-family: Times New Roman, Times, Serif">The aforementioned
Acquisition Agreement agreement is attached herein as Exhibit 10.1. All references to the Acquisition Agreement and other exhibits to
this Current Report are qualified, in their entirety, by the text of such exhibits.</FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka. White Knight Co., Ltd. is our largest
controlling shareholder.</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/10.7pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company&rsquo;s sole
officer and director, Koichi Ishizuka, paid expenses on behalf of the Company totaling $600 during the period ended May 31, 2021.
The Company&rsquo;s former sole officer and director, Paul Moody, paid expenses on behalf of the company totaling $4,013 during the
period ended May 31, 2021. Former related party, Jeffrey DeNunzio, paid expenses on behalf of the company totaling $6,500 during the
period ended May 31, 2021.</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"><FONT STYLE="background-color: white">The $11,113 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="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company&rsquo;s former sole
officer and director, Paul Moody, paid expenses on behalf of the company totaling $1,074 during the period ended July 31,
2020.</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"><FONT STYLE="background-color: white">The $1,074 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"><FONT STYLE="background-color: white">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">As of May 31, 2021 we utilized
home office space of our management at no cost.</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"></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; background-color: Yellow"></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>WB Burgers Japan Co., Ltd.</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; text-align: justify">During the period&#9; ended May 31, 2021, 10,000 shares
of common stock of WB Burgers Japan Co., Ltd., referred to herein as &ldquo;WBJ&rdquo;, were sold to related party White Knight Co., Ltd.
(&ldquo;White Knight&rdquo;). White Knight is controlled by our sole director, Koichi Ishizuka. &nbsp;</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">On April 14, 2021 WBJ entered into a Master Franchise
Agreement, &ldquo;the Master Franchise Agreement&rdquo;, with Jake&rsquo;s Franchising, LLC (&ldquo;Franchisor&rdquo;). The Master Franchise
Agreement provides WBJ the rights to establish and operate Wayback Burgers restaurants in the country of Japan, and license affiliated
and unaffiliated third parties (&ldquo;Franchisees&rdquo;) to establish and operate Wayback Burgers restaurants in the Country of Japan.
The Master Franchise Agreement, amongst other things, also provides WBJ the right of first refusal to enter into a subsequent Master Franchise
Agreement with Jake&rsquo;s Franchising, LLC to establish and operate Wayback Burgers restaurants in the Countries of Indonesia, Malaysia
(Eastern Malaysia only, Western Malaysia if it becomes available as it is currently licensed to another party), the Philippines, Vietnam,
China, India, Korea, Thailand, Singapore, and Taiwan.</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">Upon entering into the Master Franchise Agreement
a non-refundable deposit of $100,000 was made to the Franchisor on behalf of the Company, by related party, White Knight Co., Ltd (&ldquo;White
Knight&rdquo;).</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">White Knight is controlled by our sole director, Koichi
Ishizuka. The remainder of the franchise fee, $2,600,000, was recorded as payable to the Franchisor as of May 31, 2021. The remaining
fee of $2,600,000, due to Jakes Franchising LLC, was paid in full by WBJ on June 9, 2021. On June 9, 2021, upon remittance of the balance
of $2,600,000 the Master Franchise Agreement was deemed to be effective and was subsequently, executed by all parties.</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">During the period ended May 31, 2021, White Knight paid an expense on
behalf of WBJ in the amount of $100,000. This payment was considered a loan to WBJ and, prior to its future forgiveness on October 1,
2021, was bearing a 1% annual interest rate, originally payable April 15, 2023. The loan was also unsecured. As mentioned
previously, the loan will be forgiven on October 1, 2021.</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; text-align: justify">The remainder of the franchise fee, $2,600,000, due
to Jakes Franchising, LLC was recorded as payable to the Franchisor as of May 31, 2021. The $2,600,000, due to Jakes Franchising LLC,
was paid in full by WBJ on June 9, 2021. White Knight Co., Ltd. is not owed any monies as of the date of this report as it relates to
any loans or debts.</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">As of May 31, 2021 we utilized office space of White Knight at no cost.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</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 officer(s), Director(s) 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">-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; 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>&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>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, the Chief
Executive Officer and the Chief Financial Officer of the Company review the Company's internal accounting controls, practices
and policies.&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"><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-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase; color: Black; line-height: 106%"><B><A NAME="market"></A>Market
Price of &amp; dividends on the registrants common equity &amp; related matters</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: 0.5in">&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">(a)
Market Information.</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">Our
common stock is quoted on the OTC Pink under the symbol &ldquo;WBBA&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; 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; 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; color: rgb(0, 0, 0); margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: justify; text-indent: 0px"></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"></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; 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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt"><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-family: Times New Roman, Times, Serif; font-size: 10pt"><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">July
    31, 2021</FONT></TD>
    <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">$0.799</FONT></TD>
    <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">$0.18</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">April
    30, 2021 <SUP>1</SUP></FONT></TD>
    <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">&nbsp;$0.475</FONT></TD>
    <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">$0.20</FONT></TD></TR>
</TABLE>
<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>1
</SUP>We were a party to a corporate reorganization, legally effective as of March 31, 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 April 30, 2021 only includes data stemming back to March 31, 2021.</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: justify; text-indent: 0px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</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">(b)
Holders.&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: left; 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: left; text-indent: 0px">As
of the date of this current report on Form 8-K, we have 1,010,454,545 shares of common stock, $0.0001 par value, issued and outstanding
and 1,000,000 shares of Series A preferred stock, $0.0001 par value, issued and outstanding.</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: left; 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: left; text-indent: 0px">As
of the date of this report, we also have approximately 210 shareholders of record. <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="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-indent: 0.5in">&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">(c)
Dividends.</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: 0.5in">&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">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="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; margin: 0; letter-spacing: normal; word-spacing: 0px; text-align: left; text-indent: 0px">On or about July 1, 2021, we sold 9,090,909 shares of restricted common stock to SJ Capital Co., Ltd., a Japanese
Company, at a price of $0.20 per share of common stock. The total subscription amount paid by SJ Capital Co., Ltd. was approximately $1,818,181.80
or approximately 200,000,000 Japanese Yen.</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: left; 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: left; text-indent: 0px">SJ
Capital Co., Ltd., is owned and controlled by Senju Pharmaceutical Co., Ltd., a Japanese Company.</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: left; 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: left; text-indent: 0px">Mr.
Takeshi Sugisawa, the President of SJ Capital Co., Ltd., authorized the above transaction on behalf of SJ Capital Co., Ltd. Both SJ Capital
Co., Ltd., and Senju Pharmaceutical Co., Ltd. are considered non-related parties to the Company.</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: left; 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: left; text-indent: 0px">The
proceeds from the above sale of shares are to be used by the Company for working capital.</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">&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: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">On
August 24, 2021, we sold 1,363,636 shares of restricted common stock to Yasuhiko Miyazaki, a Japanese Citizen, at a price of $0.20 per
share of common stock. The total subscription amount paid by Yasuhiko Miyazaki was approximately $272,727 or approximately 30,000,000
Japanese Yen. Mr. Yasuhiko Miyazaki is not a related party to the Company. The proceeds from the above sale of shares are to be used
by the Company for working capital.</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"><FONT STYLE="font-size: 10pt">&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"><FONT STYLE="font-family: Times New Roman, Times, Serif">On
September 14, 2021 we entered into an &ldquo;Acquisition Agreement&rdquo; with White Knight Co., Ltd., a Japan Company, whereas we
issued 500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB
Burgers Japan Co., Ltd., a Japan Company. Following this transaction, WB Burgers Japan Co., Ltd. became our wholly owned subsidiary
which we now operate through.</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/11.5pt 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">In
regards to all of the above transactions, the Company claims an exemption from registration afforded by Section Regulation S of the Securities
Act of 1933, as amended ("Regulation S") for the above sales/issuances of the stock since the sales/issuances of the stock were made to non-U.S. persons
(as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed selling efforts were
made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting on behalf of any of
the foregoing.<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"><FONT STYLE="font-family: Times New Roman, Times, Serif">The aforementioned
Acquisition Agreement agreement is attached herein as Exhibit 10.1. All references to the Acquisition Agreement and other exhibits to
this Current Report are qualified, in their entirety, by the text of such exhibits.</FONT></P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka. White Knight Co., Ltd. is our largest controlling
shareholder.</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"><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"><FONT STYLE="font-family: Times New Roman, Times, Serif">We
have authorized capital stock consisting of 1,500,000,000 shares of common stock, $0.0001 par value per share (&ldquo;Common
Stock&rdquo;) and 200,000,000 shares of preferred stock, $0.0001 par value per share (&ldquo;Preferred Stock&rdquo;). In regards to
our Preferred Stock, 1,000,000 shares are designated as Series A Preferred Stock, whereas every one share of Series A Preferred
Stock has voting rights equal to 1,000 votes of common stock.</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">As of
the date of this filing we have </FONT>1,010,454,545 shares of Common Stock and 1,000,000 shares of Series A Preferred Stock issued and
outstanding.</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>Common
Stock</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>&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">Holders
of shares of Common Stock shall be entitled to cast one vote for each share held at all stockholders&rsquo; meeting for all
purposes, including the election of directors. the Common Stock does not have cumulative voting rights.</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">No
holder of shares of stock of any class or series shall be entitled as a matter of right to subscribe for purchase or
receive any part of any new or additional issue of shares of stock of any class or series, or of securities convertible into shares
of stock of any class or series, whether now hereafter authorized or whether issued for money, for consideration other than money,
or by way of dividend.</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">We
have authorized 1,500,000,000 shares of Common Stock.&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"><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>Preferred
Stock</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>&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">The
Preferred Stock of the corporation shall be issuable by authority of the Board of Director(s) of the Corporation in one or more
classes or one or more series within any class and such classes or series shall have such voting powers, full or limited, or no
voting powers, and such designations, preferences, limitations  or restrictions as the Board of Directors of the Corporation
may determine, from time to time.</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">We
have 200,000,000 shares of Preferred Stock Authorized. In regards to our Preferred Stock, 1,000,000 shares are designated as Series
A Preferred Stock, whereas every one share of Series A Preferred Stock has voting rights equal to 1,000 votes of common
stock.&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"><FONT STYLE="font-family: Times New Roman, Times, Serif"></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>Options
and Warrants</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>&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">None.</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>Convertible
Notes</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>&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">None.</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">-16-</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">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><B>&nbsp;Index to Financial Statements
- WB Burgers Japan Co., Ltd.</B></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 18px; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; border-bottom: black 1pt solid; width: 69px; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Page</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Report of Independent Registered Public Accounting Firm</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F1</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Financial Statements:</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Balance Sheet</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F2</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Statement of Operations</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F3</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Statement of Changes in Stockholder (Deficit) </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F4</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Statement of Cash Flows</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F5</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Notes to Audited Financial Statements</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F6 - F7</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify; text-indent: 0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0; margin-bottom: 0"><B>&nbsp;Index to Financial
Statements - WB Burgers Asia, Inc.</B></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin-top: 0; margin-bottom: 0"><B><U>Note</U>: </B>The set of
financial statements disclosed in the below index are included since the fiscal year end of our now wholly owned subsidiary, WB Burgers
Japan Co., Ltd. differs from that of WB Burgers Asia, Inc.</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: left; margin-top: 0; margin-bottom: 0">WB Burgers Japan Co., Ltd. has
a fiscal year end of May 31<SUP>st</SUP> whereas we, WB Burgers Asia, Inc., have a fiscal year end of July 31<SUP>st</SUP>.&nbsp;<B>&nbsp;
</B>&nbsp;</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 18px; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; width: 69px; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Page</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Balance Sheet</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F8</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Statement of Operations</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F9</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Statement of Changes in Stockholder (Deficit) </FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F10-F11</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Statement of Cash Flows</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F12</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Notes to Unaudited Financial Statements</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F13 - F16</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 8pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;Index
to Financial Statements - Pro Forma Financial Information</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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-top: 0; margin-bottom: 0; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><U>Note</U>: </B>The
below Pro Forma Financial Information is included herein to give historical financial information of the registrant given the
September 14, 2021 acquisition of WB Burgers Japan Co., Ltd.</FONT></P>


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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="width: 18px; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; width: 69px; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Page</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Pro Forma Consolidated Balance Sheets</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F17</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Pro Forma Consolidated Statements of Operations and Comprehensive Loss</FONT></TD>
    <TD STYLE="vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; font-size: 10pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">F18</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 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">-17-</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">&nbsp;</P>

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

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

<P STYLE="font: 14pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: center"><B>Report of Independent Registered Public
Accounting Firm</B></P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">To the shareholders and the board of directors
of WB Burgers Japan Co., Ltd.</P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"><B>Opinion on the Financial Statements</B></P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">We have audited the accompanying balance
sheet of WB Burgers Japan Co., Ltd. (the &quot;Company&quot;) as of May 31, 2021, the related statement of operations, stockholders' equity
(deficit), and cash flows for the period April 14, 2021 (Inception) through May 31, 2021 and the related notes (collectively referred
to as the &quot;financial statements&quot;). In our opinion, the financial statements present fairly, in all material respects, the financial
position of the Company as of May 31, 2021, and the results of its operations and its cash flows for the period April 14, 2021 (Inception)
through May 31, 2021, in conformity with accounting principles generally accepted in the United States.</P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"><B>Substantial Doubt about the Company&rsquo;s
Ability to Continue as a Going Concern</B></P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">The accompanying financial statements have
been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company&rsquo;s
significant operating losses raise substantial doubt about its ability to continue as a going concern. The financial statements do not
include any adjustments that might result from the outcome of this uncertainty.</P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify"><B>Basis for Opinion</B></P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">These financial statements are the responsibility
of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audit. We
are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (&quot;PCAOB&quot;) and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.</P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">We conducted our audit in accordance with
the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we
engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company&rsquo;s
internal control over financial reporting. Accordingly, we express no such opinion.</P>

<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">Our audit included performing procedures
to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that
respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">/S BF Borgers CPA PC</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>BF Borgers CPA PC</B></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">We have served as the Company's auditor since 2021</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Lakewood, CO</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify">September 16, 2021</P>

<P STYLE="font: 11pt 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: center"></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">-F1-</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 Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WB Burgers Japan Co., Ltd.</B></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>May</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>31,<BR>
    2021</B></P></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="width: 90%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASSETS</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CURRENT ASSETS:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total current assets</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Franchise rights</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,700,000</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL ASSETS</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,791,980</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">LIABILITIES AND STOCKHOLDERS&rsquo; EQUITY (DEFICIT)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CURRENT LIABILITIES:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;Accounts payable</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,600,000</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total current liabilities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,600,000</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loan to company &ndash; related party, net accumulated interest</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100,132</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL LIABILITIES</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,700,132</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">STOCKHOLDERS&rsquo; EQUITY(DEFICIT):</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 27pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock (1,000 yen par value, 2,000,000,000 shares authorized, 10,000 shares issued and outstanding as of May 31, 2021)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated deficit</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(132)</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Stockholders&rsquo; Equity (Deficit)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,848</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL LIABILITIES &amp; STOCKHOLDERS&rsquo; EQUITY (DEFICIT)</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,791,980</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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

<P STYLE="font: 10pt/10.5pt Times New Roman, Times, Serif; margin: 0; text-align: center">&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">-F2-</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 Times New Roman, Times, Serif; margin: 0 0 6pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WB Burgers Japa<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">n
Co., Ltd.</FONT></B></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>For
                                            the Period April 14, 2021 (Inception)</B></FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>to
    May 31, 2021</B></FONT></P></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Operating expenses</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total operating expenses</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Other Income</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest expense</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">132</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total Other Income</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">132</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Income (loss) before income taxes provision</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(132)</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provision for income taxes</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Net income (loss)</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(132)</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Net income (loss) per common share - basic and diluted</B></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(0.01)</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 10pt; text-indent: -10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Weighted average number of common shares outstanding - basic and diluted</B></FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10,000</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&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">-F3-</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 Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WB Burgers Japan Co., Ltd.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;Statement of Changes in Stockholders&rsquo; Equity </B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>For the period April 14, 2021 (Inception) to May 31, 2021&nbsp;&nbsp;</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0; text-align: center; text-indent: 1in">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom">
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Common</B></P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Shares</B></P></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Par Value Common Shares</B></FONT></TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Additional Paid-in Capital</B></FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Retained Earnings (Accumulated Deficit)</B></FONT></TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total</B></FONT></TD>
    </TR>
  <TR>
    <TD STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: center; vertical-align: bottom">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="vertical-align: bottom; text-align: center">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balances, April 14, 2021</B></FONT></TD>
    <TD></TD>
    <TD></TD>
    <TD STYLE="text-align: center; border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="text-align: center; border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double"> <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;&nbsp;</P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: right">$</P></TD>
    <TD STYLE="border-bottom: black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="text-align: center; border-top: Black 1.5pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common shares sold to related party</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10,000</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD COLSPAN="2">&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center">&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="text-align: center; border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(132)</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: black 1pt solid"></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(132)</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balances, May 31, 2021</B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: center; border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10,000</FONT></TD>
    <TD STYLE="text-align: center; border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double">
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: right">&nbsp;</P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: right">$</P></TD>
    <TD STYLE="border-bottom: black 2.25pt double">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(132)</FONT></TD>
    <TD COLSPAN="2" STYLE="text-align: center; border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,848</FONT></TD>
    </TR>
  <TR>
    <TD STYLE="text-align: center; width: 31%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: center; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 7%">&nbsp;</TD>
    <TD STYLE="text-align: center; width: 2%">&nbsp;</TD>
    <TD STYLE="width: 12%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 14%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 18%">&nbsp;</TD>
    <TD STYLE="text-align: center; width: 1%">&nbsp;</TD>
    <TD STYLE="text-align: center; width: 1%">&nbsp;</TD>
    <TD STYLE="width: 6%">&nbsp;</TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&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">-F4-</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 Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WB Burgers Japan Co., Ltd.</B></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>For the Period April 14, 2021 (Inception) to</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>May 31,</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>2021</B>&nbsp;</P></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>CASH FLOWS FROM OPERATING ACTIVITIES</U></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 71%; padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net income (loss)</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD>
    <TD STYLE="width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="width: 26%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(132)</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjustment to reconcile net income (loss) to net cash provided by operating activities:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes in current assets and liabilities:</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,600,000</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; padding-left: 0.25in">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net cash provided by operating activities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,599,868</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>CASH FLOWS FROM INVESTING ACTIVITIES:</U></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Franchise rights</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,700,000)</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net cash used in investing activities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,700,000)</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>CASH FLOWS FROM FINANCING ACTIVITIES:</U></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;Common shares sold to related party</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Loan from related party</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100,132</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash flows provided by financing activities</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">192,112</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net change in cash</FONT></TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Beginning cash balance</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-&nbsp;&nbsp;</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ending cash balance</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:</U></B></FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest paid</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    </TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-left: 9pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Income taxes paid</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    </TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt"></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">-F5-</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 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: center"><FONT STYLE="text-transform: uppercase"><B>&nbsp;</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WB Burgers Japan Co., Ltd.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Notes to the Financial Statements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>For the Period April 14, 2021 (Inception)
to May 31, 2021&nbsp;</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Note 1 &ndash; Organization and Description of Business</B></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; text-align: justify">WB Burgers Japan Co. Ltd. (the &ldquo;Company,&rdquo;
&ldquo;we,&rdquo; &ldquo;us,&rdquo; or &ldquo;our&rdquo;), was incorporated on April 14, 2021 in Tokyo,
Japan.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B></B></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"><B><U>Description of Business</U></B></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 purpose of the Company shall be to engage in the
following business activities:</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">1. Operate and establish restaurant businesses
that serve processed foods, coffee,  tea and related products;</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">2. Recruit, promote, and support others to open
up restaurants in combination with any master franchising rights we may obtain during the course of business.</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">3. Manufacture, process, and sell various foods
and beverages, including but not limited to burgers, seasonings, high-end food products, beverages, etc.</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">4. Manufacturing and delivery of lunch boxes, ready-made
meals, and other processed foods;</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"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Our headquarters is located in Minato Ward, Tokyo, Japan.</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 Company&rsquo;s fiscal year-end is May 31<SUP>st</SUP>.</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"><B><U>Recent Developments</U></B></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; text-align: justify; background-color: white"><FONT STYLE="background-color: white">In
January 2020, the World Health Organization (the &ldquo;WHO&rdquo;) announced a global health emergency because of a new strain of coronavirus
(&ldquo;COVID-19&rdquo;) originating in Wuhan, China and the risks to the international community as the virus spread globally beyond
its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic based on the rapid increase in global exposure.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="background-color: white">Our
operations have not been significantly impacted. No impairments were recorded as of May 31, 2021 and no triggering events or changes in
circumstances had occurred. However, the full impact of the COVID-19 pandemic continues to evolve subsequent to the fiscal year ended
May 31, 2021 and as of the date these financial statements are issued. As such, the full magnitude of the COVID-19 pandemic, and the resulting
impact, if any, on the Company&rsquo;s financial condition, liquidity, and future results of operations is uncertain. Management is actively
monitoring the global situation on our financial condition, liquidity, operations, suppliers, industry, and customers. Reduced demand
for products or impaired ability to meet customer demand (including as a result of disruptions at the Company&rsquo;s suppliers) could
have a material adverse effect on its business operations and financial performance. Given the daily evolution of the COVID-19 pandemic
and the global responses to curb its spread, the Company is not presently able to estimate the effects of the COVID-19 pandemic on its
results of operations, financial condition, or liquidity for the current fiscal year. As of the date of this filing, the Company&rsquo;s
recently commenced business operations have not been impacted.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 6pt"><B>Note 2 &ndash; Basis of Presentation and Significant Accounting
Policies</B></P>

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

<P STYLE="font: 10pt/10.6pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B>Basis of Presentation</B></P>

<P STYLE="font: 10pt/10.6pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/10.6pt Times New Roman, Times, Serif; margin: 0; text-align: justify">This summary of significant accounting policies
is presented to assist in understanding the Company's financial statements. These accounting policies conform to accounting principles,
generally accepted in the United States of America (&ldquo;US GAAP&rdquo;) and have been consistently applied in the preparation of the
financial statements.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Income taxes are provided for the tax effects of transactions
reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to differences between the
recorded book basis and the tax basis of assets and liabilities for financial and income tax reporting. Deferred tax assets and liabilities
represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities
are recovered or settled. Deferred taxes are also recognized for operating losses that are available to offset future taxable income and
tax credits that are available to offset future federal income taxes. The Company believes that its income tax filing positions and deductions
will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on the Company&rsquo;s
financial condition, results of operations, or cash flow. Therefore, no reserves for uncertain income tax positions have been recorded
pursuant to ASC 740.</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 0 10pt"><B>Fair Value of Financial Instruments</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">ASC 820,&nbsp;<I>Fair Value Measurements and Disclosures&nbsp;</I>(&ldquo;ASC
820&rdquo;), defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price)
in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement
date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1)&nbsp;market participant assumptions developed based
on market data obtained from independent sources (observable inputs) and (2)&nbsp;an entity&rsquo;s own assumptions about market participant
assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists
of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities
(Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 10px">&nbsp;</TD>
    <TD STYLE="width: 10px"><FONT STYLE="font-family: Symbol; font-size: 12pt">&#183;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 &ndash; Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 11px">&nbsp;</TD>
    <TD STYLE="width: 11px"><FONT STYLE="font-family: Symbol; font-size: 12pt">&#183;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 &ndash; Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 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: 11px">&nbsp;</TD>
    <TD STYLE="width: 11px"><FONT STYLE="font-family: Symbol; font-size: 12pt">&#183;</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 - Inputs that are both significant to the fair value measurement and unobservable.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt 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: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-F6-</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 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">Fair value estimates discussed herein are based upon
certain market assumptions and pertinent information available to management as of May 31, 2021. The respective carrying value of certain
on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial
instruments include accrued expenses.</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"><B>Share-Based Compensation</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company measures the cost of services received
in exchange for an award of equity instruments based on the fair value of the award. For employees and directors and non-employees, the
fair value of the award is measured on the grant date. The fair value amount is then recognized over the period during which services
are required to be provided in exchange for the award, usually the vesting period.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">The Company&rsquo;s stock-based compensation for the period ended May 31,
2021 was $0.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 8pt"><B>Recently Adopted Accounting Pronouncements</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; background-color: white"><FONT STYLE="color: #333333">The
Company has adopted the Financial Accounting Standards Board (&ldquo;FASB&rdquo;) Accounting Standards Codification (&ldquo;ASC&rdquo;)
Topic 350 provides guidance on financial accounting and reporting related to franchise rights and other intangibles for U.S. GAAP. Per
ASC 350, originally issued as Financial Accounting Standards No. 142 in June 2001 and subsequently updated by Accounting Standards Update
(&ldquo;ASU&rdquo;) 2010-28, franchise rights are not amortized, but tested for impairment at the reporting unit level (the operating
segment or one level below). Under the rules, if conditions exist that it is &ldquo;more likely than not&rdquo; that fair value of reporting
unit is less than its carrying value, then a two-step impairment test is performed to identify potential franchise rights impairment and
measure the amount of loss to be recognized (if any). This franchise rights impairment test is required at least annually, or more frequently
if certain events occur and circumstances change. </FONT><FONT STYLE="background-color: white">No impairments were recorded as of May
31, 2021. Management determined that there has been no significant reduction in the fair market value of the franchise rights and no triggering
events or changes in circumstances had occurred to require an impairment test.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; background-color: white"><B>Note 3 &ndash;
Going Concern</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; background-color: white">The Company&rsquo;s
financial statements are prepared in accordance with GAAP applicable to a going concern that contemplates the realization of assets and
liquidation of liabilities in the normal course of business. The Company considered its going concern disclosure requirements in accordance
with ASC 240-40-50.</P>

<P STYLE="font: 10pt/10.6pt Times New Roman, Times, Serif; margin: 0">The Company did not generate any revenue during the period ended
May 31, 2021. Management plans to fund operating expenses with related party loans until the Company realizes sufficient revenue to cover
operating expenses. There is no assurance that management's plan will be successful.</P>

<P STYLE="font: 10pt/10.6pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/10.6pt Times New Roman, Times, Serif; margin: 0">The financial statements do not include any adjustments relating
to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary
if the Company cannot continue as a going concern.</P>

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

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Note
4 &ndash; Income Tax</B></FONT><FONT STYLE="font-size: 8pt">&nbsp;</FONT></P>

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

<P STYLE="font: 10pt/10.5pt Times New Roman, Times, Serif; margin: 0 0 8pt; background-color: white"><FONT STYLE="background-color: white">The
Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to
generate taxable income in future periods. The tax benefit for the period presented is offset by a valuation allowance established against
deferred tax assets arising from the net operating losses, the realization of which could not be considered more likely than not. In
future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts
to be more likely than not. As of April 30, 2021, the Company has incurred a net loss of approximately $132 which resulted in a net operating
loss for income tax purposes. &nbsp;The loss results in a deferred tax asset of approximately $28 at the effective statutory rate of
21%. The deferred tax asset has been offset by an equal valuation allowance. Given our inception on April 14, 2021, and our fiscal year
end of May 31, 2021, we have completed only one taxable fiscal year.</FONT></P>

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Note
5 &ndash; Commitments and Contingencies</B></FONT><FONT STYLE="font-size: 8pt">&nbsp;&nbsp;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company follows ASC 450-20,&nbsp;<I>Los</I>s<I>&nbsp;Contingencies,&nbsp;</I>to
report accounting for contingencies.&nbsp; Liabilities for loss contingencies arising from claims, assessments, litigation, fines and
penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can
be reasonably estimated. There were no commitments or contingencies as of May 31, 2021 other than the below:</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">On April 14, 2021 the Company entered into a Master
Franchise Agreement, &ldquo;the Master Franchise Agreement&rdquo;, with Jake&rsquo;s Franchising, LLC (&ldquo;Franchisor&rdquo;). The
Master Franchise Agreement provides the Company the rights to establish and operate Wayback Burgers restaurants in the country of Japan,
and license affiliated and unaffiliated third parties (&ldquo;Franchisees&rdquo;) to establish and operate Wayback Burgers restaurants
in the Country of Japan. The Master Franchise Agreement, amongst other things, also provides the Company the right of first refusal to
enter into a subsequent Master Franchise Agreement with Jake&rsquo;s Franchising, LLC to establish and operate Wayback Burgers restaurants
in the Countries of Indonesia, Malaysia (Eastern Malaysia only, Western Malaysia if it becomes available as it is currently licensed to
another party), the Philippines, Vietnam, China, India, Korea, Thailand, Singapore, and Taiwan.</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">Upon entering into the Master Franchise Agreement
a non-refundable deposit of $100,000 was made to the Franchisor on behalf of the Company, by related party, White Knight Co., Ltd (&ldquo;White
Knight&rdquo;).</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">White Knight is controlled by our sole director,
Koichi Ishizuka. The remainder of the franchise fee, $2,600,000, was recorded as payable to the Franchisor as of May 31, 2021. The
remaining fee of $2,600,000, due to Jakes Franchising LLC, was paid in full by the Company on June 9, 2021. On June 9, 2021, upon
remittance of the balance of $2,600,000 the Master Franchise Agreement was deemed to be effective and was subsequently, executed by
all parties.</P>

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

<P STYLE="font: 10pt Calibri, Helvetica, Sans-Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Note 6 &ndash;
Stockholder Equity</B></FONT>&nbsp;&nbsp;&nbsp;</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the period&#9; ended May 31, 2021, 10,000 shares
of common stock were sold to related party White Knight Co., Ltd (&ldquo;White Knight&rdquo;). White Knight is controlled by our sole
director, Koichi Ishizuka.</P>

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

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Note
7 &ndash; Related-Party Transactions</B></FONT><FONT STYLE="font-size: 8pt">&nbsp;</FONT></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"><B><I>Common shares</I></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">During the period&#9; ended May 31, 2021, 10,000 shares
of common stock were sold to related party White Knight Co., Ltd (&ldquo;White Knight&rdquo;). White Knight is controlled by our sole
director, Koichi Ishizuka. &nbsp;</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"><B><I>Loan to Company</I></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; text-align: justify">During the period ended May 31, 2021, White Knight
paid an expense on behalf of the Company totaling $100,000. This payment is considered a loan to the Company and is bearing 1% annual
interest and payable April 15, 2023. The loan is unsecured.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><I>Office Space</I></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; text-align: justify">The Company utilizes the office space of related party
White Knight at no cost.</P>

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

<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Note
8 &ndash; Subsequent Events</B></FONT><FONT STYLE="font-size: 8pt">&nbsp;&nbsp;</FONT></P>

<P STYLE="font: 8pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On June 9, 2021, the balance of payment due pursuant
to aforementioned Master Franchise Agreement, in the amount of $2,600,000, was remitted to Jakes&rsquo; Franchising, LLC, a Delaware
Limited Liability Company. Upon remittance of the balance of $2,600,000 the Master Franchise Agreement was deemed to be effective and
was subsequently, executed by all parties.</P>

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

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">On September 14, 2021 our controlling shareholder, White Knight Co., Ltd. exchanged its equity interests in WB Burgers Japan Co., Ltd., for 500,000,000
shares of restricted common stock of WB Burgers Asia, Inc., a Nevada Company. Following this transaction, WB Burgers Asia, Inc., became
our parent Company owning 100% of WB Burgers Japan Co., Ltd. Pursuant to the aforementioned change in control, White Knight Co., Ltd.
agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021.</FONT></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"></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">-F7-</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 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"></P>
<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: Yellow"></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; text-align: center"><B>WB Burgers Asia, Inc.</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid">
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><BR>
    May 31, 2021</P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Unaudited)</P></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid">
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><BR>
    July 31, 2020</P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Audited)</P></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>TOTAL ASSETS</B></FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>LIABILITIES AND STOCKHOLDERS&rsquo; DEFICIT</B></FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.5in">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 12pt; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current Liabilities</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accrued expenses</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Liabilities</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL LIABILITIES</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 12pt; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stockholders&rsquo; Equity (Deficit)</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Preferred stock ($.0001 par value, 200,000,000 shares authorized; 1,000,000 and 0 issued and outstanding as of May 31, 2021 and July 31, 2020, respectively)</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-&nbsp;&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock ($.0001 par value, 500,000,000 shares authorized, 500,000,000 shares at $.0001 par value and 1,000,000 shares at $.001 par value issued and outstanding as of May 31, 2021 and July 31, 2020, respectively)</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">50,000</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional paid-in capital</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">63,087</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,074</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated deficit</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(118,187)</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,074)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Stockholders&rsquo; Equity&nbsp;(Deficit)</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5,000)</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 12pt; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL LIABILITIES &amp; STOCKHOLDERS&rsquo; EQUITY (DEFICIT)</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">-F8-</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: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&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"><B>WB Burgers Asia, Inc.</B></P>

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

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 48%; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;&nbsp;</B>For the Three Months Ended May 31, 2021</FONT></TD>
    <TD STYLE="width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp; For the Ten Months Ended May 31, 2021</FONT></TD>
    <TD STYLE="width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp; For the Three Months Ended May 31, 2020</FONT></TD>
    <TD STYLE="width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 12%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp; For the Period August 30, 2019 (Inception) to May 31, 2020</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Operating expenses</B></FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;General and administrative expenses</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107,013</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">116,113</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,074</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total operating expenses</B></FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">107,013</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">116,113</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,074</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Net loss</B></FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;$</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(107,013)</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(116,113)</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;$</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;$</FONT></TD>
    <TD STYLE="border-top: black 1pt solid; border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2,074)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Basic and Diluted net loss per common share</B></FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(0.00)</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(0.00)</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(0.00)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Weighted average number of common shares outstanding - Basic and Diluted</B></FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">500,000,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">500,000,000</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&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">-F9-</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 Times New Roman, Times, Serif; margin: 0; text-align: center"></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; text-indent: 169.5pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WB Burgers Asia, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Statement of Changes in Stockholders&rsquo; Equity
(Deficit)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>For the Period August 1, 2020 to May 31, 2021</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: bottom; width: 45%; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Common Shares</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 8%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Par Value Common Shares&nbsp;</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 1%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Series A Preferred Shares</B></FONT></TD>
    <TD STYLE="vertical-align: top; width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 1%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Par Value Series A Preferred Shares</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 10%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Additional Paid-in Capital</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 13%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Accumulated Deficit</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 6%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total</B></FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balances, July 31, 2020</B>&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1,000,000</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1,000</B></FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>-</B></FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>-</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1,074</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(2,074)</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>-</B></FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Net loss</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt">-</TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt">-</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(750)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(750)</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balances, October 31, 2020</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</FONT></TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,074</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,824)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(750)</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenses paid on behalf of the Company and contributed to capital</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; text-align: center; line-height: 11.75pt">-</TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; border-top: black 1pt solid; text-align: center; line-height: 11.75pt">-</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,950</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,950</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8,050)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8,050)</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balances,
    January 31, 2021</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">8,024</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,874)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: Black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,850)</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
    shares returned to the Company</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,000,000)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,000)</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
    shares issued after reorganization</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">500,000,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">50,000</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(50,000)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Series
    A preferred shares issued after reorganization</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">1,000,000</FONT></P></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">100</FONT></P></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">99,900</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100,000</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenses
    paid on behalf of the Company and contributed to capital</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 11pt/11.75pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 11pt/11.75pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">-</FONT></P></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top"><P STYLE="font: 11pt/11.75pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 11pt/11.75pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">-</FONT></P></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,163</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,163</FONT></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
    loss</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: top; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(107,313)</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(107,313)</FONT></TD></TR>
  <TR STYLE="background-color: White">
    <TD STYLE="vertical-align: bottom; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balances,
    May 31, 2021</B></FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">50,000</FONT></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt double"><P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">1,000,000</FONT></P></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt double"><P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-size: 10pt">$</FONT></P></TD>
    <TD STYLE="vertical-align: top; border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;100</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">63,087</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(118,187)</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5,000)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><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">-F10-</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-size: 10pt"><A HREF="#table"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Table
of Contents</U></FONT></A></FONT></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>WB Burgers Asia, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>Statement of Changes in Stockholders&rsquo; Equity
(Deficit)</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>For the Period August 30, 2019 (Inception) to May
31, 2020</B></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="width: 33%; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 13%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Common Shares</B></FONT></TD>
    <TD STYLE="width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 11%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Par Value Common Shares&nbsp;</B></FONT></TD>
    <TD STYLE="width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 13%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Additional Paid-in Capital</B></FONT></TD>
    <TD STYLE="width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 17%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Accumulated Deficit</B></FONT></TD>
    <TD STYLE="width: 1%; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 8%; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balances, August 30, 2019</B>&nbsp;&nbsp;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>-</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>-</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>-</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>-</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>$</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>-</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common shares issued as compensation for services rendered to the company</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Expenses paid on behalf of the Company and contributed to capital</B></FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,074</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,074</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,074)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,074)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balances, October 31, 2019</B></FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,074</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,074)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balances, January 31, 2020</B></FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,074</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,074)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Balances, May 31, 2020</B></FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,074</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,074)</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&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">-F11-</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 Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="background-color: white"><B>WB Burgers
Asia, Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="background-color: white"><B>Statement
of Cash Flows</B></FONT></P>

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

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid">
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center">For the Ten Months<BR>
    Ended</P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center">May 31,</P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center">2021</P></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1pt solid">
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center">For the Period</P>
    <P STYLE="font: 11pt/11.75pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center">&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">August
    30, 2019</FONT></P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Inception) to</P>
    <P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0; text-align: center">May 31,<BR>
    2020</P></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="width: 68%; padding-left: 12pt; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CASH FLOWS FROM OPERATING ACTIVITIES</FONT></TD>
    <TD STYLE="width: 1%; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 1%; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 13%; text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 1%; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 1%; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="width: 15%; text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net loss</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(116,113)</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2,074)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjustment to reconcile net loss to net cash provided by (used in) operating activities:</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock issued as compensation</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Preferred stock issued as compensation</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100,000</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Changes in current assets and liabilities:</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;Accrued expenses</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net cash used in operating activities</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11,113)</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1,074)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.2in; text-indent: -12pt; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.2in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">CASH FLOWS FROM FINANCING ACTIVITIES</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.2in; text-indent: -12pt; line-height: 11.75pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Expenses contributed to capital</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,113</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,074</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.2in; text-indent: -12pt; line-height: 11.75pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net cash provided by financing activities</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,113</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,074</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net increase(decrease) in cash and cash equivalents</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Beginning cash balance</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ending cash balance</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: center; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash paid for:</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="text-align: right; line-height: 11.75pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;Interest</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-&nbsp;&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="padding-left: 0.5in; text-indent: -12pt; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;Income taxes</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="line-height: 11.75pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; text-align: right; line-height: 11.75pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-&nbsp;&nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&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">-F12-</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 Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="background-color: white"><B>WB Burgers
Asia, Inc.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="background-color: white"><B>Notes to Financial Statements</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;(Unaudited)</B></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"><FONT STYLE="background-color: white"><B>Note 1 &ndash;
Organization and Description of Business</B></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"><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">We
were originally incorporated in the state of Nevada on August 30, 2019, under the name Business Solutions Plus, Inc. </FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt; background-color: white">On August 30, 2019,
Paul Moody was appointed </FONT><FONT STYLE="font-size: 10pt">Chief Executive Officer, Chief Financial Officer, President, Secretary,
Treasurer, and Director.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">On February 9, 2021,
the Company filed, with the Secretary of State of Nevada (&ldquo;NSOS&rdquo;), Restated Articles of Incorporation.</FONT></P>

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

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">On March 4, 2021, Business Solutions Plus,
Inc., (the &ldquo;Company&rdquo; or &ldquo;Successor&rdquo;) announced on Form 8-K plans to participate in a holding company reorganization
(&ldquo;the Reorganization&rdquo; or &ldquo;Merger&rdquo;) with InterActive Leisure Systems, Inc. (&ldquo;IALS&rdquo; or &ldquo;Predecessor&rdquo;),
the Company and Business Solutions Merger Sub, Inc. (&ldquo;Merger Sub&rdquo;), collectively (the &ldquo;Constituent Corporations&rdquo;)
pursuant to NRS 92A.180, NRS A.200, NRS 92A.230 and NRS 92A.250.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Immediately prior to the Reorganization,
the Company was a direct and wholly owned subsidiary of Interactive Leisure Systems, Inc. and Business Solutions Merger Sub, Inc. was
a direct and wholly owned subsidiary of the Company.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">As disclosed in our 8-K filed on March 26,
2021, the above mentioned Reorganization was legally effective as of March 31, 2021.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt">Each share of Predecessor&rsquo;s
common stock issued and outstanding immediately prior to the Effective Time was converted into one validly issued, fully paid and non-assessable
share of Successor common stock. The control shareholder, (at the time) of the Predecessor, Flint Consulting Services, LLC, (&ldquo;Flint&rdquo;)
a Wyoming limited liability company became the same control shareholder of the Successor. Jeffrey DeNunzio, as sole member of Flint is
(was) deemed to be the indirect and beneficial holder of 405,516,868 shares of Common Stock and 1,000,000 shares of Series A Preferred
Stock of the Company representing approximately 93.70% voting control of the Company. Paul Moody, (our now former sole officer/director),
was the same officer/director of the Predecessor. There are/were no other shareholders or any officer/director holding at least 5% of
the outstanding voting shares of the Company.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">Immediately prior to the Effective
Time, and under the respective articles of incorporation of Predecessor and Successor, the Successor Capital Stock had the same designations,
rights, and powers and preferences, and the qualifications, limitations and restrictions thereof, as the Predecessor Capital Stock which
was automatically converted pursuant to the reorganization.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">Immediately prior to the Effective
Time, the articles of incorporation and bylaws of Successor, as the holding company, contain provisions identical to the Articles of
Incorporation and Bylaws of Predecessor immediately prior to the merger, other than as permitted by NRS 92A.200.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">Immediately prior to the Effective
Time, the articles of incorporation of Predecessor stated that any act or transaction by or involving the Predecessor, other than the
election or removal of directors of the Predecessor, that requires for its adoption under the NRS or the Articles of Incorporation of
Predecessor the approval of the stockholders of the Predecessor, shall require in addition the approval of the stockholders of Successor
(or any successor thereto by merger), by the same vote as is required by the articles of Incorporation and/or the bylaws of the Predecessor.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">Immediately prior to the Effective
Time, the articles of incorporation and bylaws of Successor and Merger Sub were identical to the articles of incorporation and bylaws
of Predecessor immediately prior to the merger, other than as permitted by NRS 92A.200;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">The Boards of Directors of Predecessor,
Successor, and Merger Sub approved the Reorganization, shareholder approval not being required pursuant to NRS 92A.180;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">The Reorganization constituted
a tax-free organization pursuant to Section 368(a)(1) of the Internal Revenue Code;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0pt 0 12pt"><FONT STYLE="font-size: 10pt">Successor common stock traded in
the OTC Markets under the Predecessor ticker symbol &ldquo;IALS&rdquo; under which the common stock of Predecessor previously listed
and traded until the new ticker symbol &ldquo;BSPI&rdquo; was announced April 14, 2021 on the Financial Industry Regulatory Authority&rsquo;s
daily list with a market effective date of April 15, 2021. The CUSIP Number 45841W107 for IALS&rsquo;s common stock was suspended upon
market effectiveness. The Company received a new CUSIP Number 12330M107.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt"><FONT STYLE="font-size: 10pt">After completion of the Holding Company
Reorganization, the Company cancelled all of its stock held in Predecessor resulting in the Company as a stand-alone and separate entity
with no subsidiaries, no assets and negligible liabilities. The Company abandoned the business plan of its Predecessor and resumed its
former business plan of a blank check company after completion of the Merger.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">On May 4, 2021, Business
Solutions Plus, Inc., a Nevada Corporation (the &ldquo;Company&rdquo;), entered into a Share Purchase Agreement (the &ldquo;Agreement&rdquo;)
by and among Flint Consulting Services, LLC, a Wyoming Limited Liability Company (&ldquo;FLINT&rdquo;), and White Knight Co., Ltd., a
Japan Company (&ldquo;WKC&rdquo;), pursuant to which, on May 7, 2021, (&ldquo;Closing Date&rdquo;) , FLINT sold 405,516,868 shares of
the Company&rsquo;s Restricted Common Stock and 1,000,000 Shares of Series A Preferred Stock, representing approximately 93.70% voting
control of the Company. WKC paid consideration of three hundred twenty-five thousand dollars ($325,000) (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 becoming
the Company&rsquo;s largest controlling stockholder.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">The sole shareholder of White Knight Co.,
Ltd., a Japanese Company, is Koichi Ishizuka.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">On May 7, 2021, Mr. Paul Moody resigned
as the Company&rsquo;s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">On May 7, 2021, Mr. Koichi Ishizuka was
appointed as the Company&rsquo;s Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.&nbsp;</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 Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">As of May 31, 2021, the Company had
not yet commenced any operations.</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"><FONT STYLE="background-color: white">The Company has elected July 31st
as its year end.</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"><FONT STYLE="background-color: white"><B>Note 2 &ndash; Summary of Significant
Accounting Policies</B></FONT></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">This summary of significant accounting
policies is presented to assist in understanding the Company's financial statements. These accounting policies conform to accounting principles,
generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements.</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"><FONT STYLE="background-color: white"><B>Use of Estimates</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The preparation of financial statements
in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order
to make the financial statements not misleading have been included. Actual results could differ from those estimates.</FONT></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company considers all highly
liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Cash and cash equivalents
at May 31, 2021 and July 31, 2020 were $0.<B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&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">-F13-</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 Times New Roman, Times, Serif; margin: 0"><B></B></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company accounts for income taxes
under ASC 740, &ldquo;<I>Income Taxes</I>.&rdquo; &nbsp;Under the asset and liability method of ASC 740, deferred tax assets and liabilities
are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing
assets and liabilities and their respective tax bases. &nbsp;Deferred tax assets and liabilities are measured using enacted tax rates
expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. &nbsp;The
effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. &nbsp;A
valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets
through future operations.&nbsp;No deferred tax assets or liabilities were recognized at May 31, 2021 and July 31, 2020.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white"><B>Basic Earnings (Loss) Per Share</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company computes basic and diluted
earnings (loss) per share in accordance with ASC Topic 260,&nbsp;<I>Earnings per Share</I>. Basic earnings (loss) per share is computed
by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. Diluted earnings
(loss) per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised
or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company.</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"><FONT STYLE="background-color: white">The Company does not have any potentially
dilutive instruments as of May 31, 2021 and, thus, anti-dilution issues are not applicable.</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"><FONT STYLE="background-color: white"><B>Fair Value of Financial Instruments</B></FONT></P>

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

<P STYLE="font: 10pt/11.5pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="background-color: white">The Company&rsquo;s
balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their
fair value because of the relatively short period of time between the origination of these instruments and their expected realization.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">ASC 820,&nbsp;<I>Fair Value Measurements
and Disclosures</I>, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an
exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants
on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1)&nbsp;market participant assumptions
developed based on market data obtained from independent sources (observable inputs) and (2)&nbsp;an entity&rsquo;s own assumptions about
market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair
value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical
assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy
are described below:</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"><FONT STYLE="background-color: white">- Level 1 - Unadjusted quoted prices
in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">- Level 2 - Inputs other than quoted
prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices
for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are
not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are
derived principally from or corroborated by observable market data by correlation or other means.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">- Level 3 - Inputs that are both
significant to the fair value measurement and unobservable.&nbsp;&nbsp;</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">Fair value estimates discussed herein
are based upon certain market assumptions and pertinent information available to management as of May 31, 2021. The respective carrying
value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments.
These financial instruments include accrued expenses.&nbsp;</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; text-align: justify"><FONT STYLE="background-color: white"><B>Related Parties</B></FONT></P>

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

<P STYLE="font: 10pt/10.5pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company follows ASC 850,&nbsp;<I>Related
Party Disclosures,</I>&nbsp;for the identification of related parties and disclosure of related party transactions.</FONT></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">ASC 718, &ldquo;<I>Compensation &ndash;
Stock Compensation</I>&rdquo;, prescribes accounting and reporting standards for all share-based payment transactions in which employee
services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments
such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee
stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized
over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period
(usually the vesting period).</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"><FONT STYLE="background-color: white">The Company accounts for stock-based
compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, &ldquo;<I>Equity &ndash; Based Payments
to Non-Employees.&rdquo;</I>&nbsp;&nbsp;Measurement of share-based payment transactions with non-employees is based on the fair value
of whichever is more reliably measurable: &nbsp;(a) the goods or services received; or (b) the equity instruments issued. &nbsp;The fair
value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
&nbsp;</FONT></P>

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

<P STYLE="font: 10pt/11.5pt Times New Roman, Times, Serif; margin: 0 0 10pt"><FONT STYLE="background-color: white">The Company had no
stock-based compensation plans as of May 31, 2021.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company&rsquo;s stock-based compensation
for the periods ended May 31, 2021 and July 31, 2020 were $100,000 and $1,000, respectively.</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"><FONT STYLE="background-color: white"><B>Recently Issued Accounting Pronouncements</B></FONT></P>

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

<P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="background-color: white">In
February 2016, the FASB issued ASU 2016-02,&nbsp;<I>Leases (Topic 842). ASU 2016-02</I>&nbsp;is amended by ASU 2018-01, ASU2018-10, ASU
2018-11, ASU 2018-20 and ASU 2019-01, which FASB issued in January 2018, July 2018, July 2018, December 2018 and March 2019, respectively
(collectively, the amended ASU 2016-02). The amended ASU 2016-02 requires lessees to recognize on the balance sheet a right-of-use asset,
representing its right to use the underlying asset for the lease term, and a lease liability for all leases with terms greater than 12
months. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee have not significantly
changed from current GAAP. The amended ASU 2016-02 retains a distinction between finance leases (i.e. capital leases under current GAAP)
and operating leases. The classification criteria for distinguishing between finance leases and operating leases will be substantially
similar to the classification criteria for distinguishing between capital leases and operating leases under current GAAP. The amended
ASU 2016-02 also requires qualitative and quantitative disclosures designed to assess the amount, timing, and uncertainty of cash flows
arising from leases. A modified retrospective transition approach is permitted to be used when an entity adopts the amended ASU 2016-02,
which includes a number of optional practical expedients that entities may elect to apply.</FONT></P>

<P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="background-color: white"></FONT><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&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">-F14-</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/12pt Times New Roman, Times, Serif; margin: 0; text-indent: 27pt; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; background-color: white"><FONT STYLE="background-color: white">We
have no assets and or leases as of May 31, 2021 and do not believe we will be impacted in the foreseeable future by the newly
adopted accounting standard(s) mentioned above.</FONT></P>

<P STYLE="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company has implemented all new
accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other
new pronouncements that have been issued that might have a material impact on its financial position or results of operations.</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"><FONT STYLE="background-color: white"><B>Note 3 &ndash; Going Concern</B></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"><FONT STYLE="background-color: white">The Company&rsquo;s financial statements
are prepared in accordance with generally accepted accounting principles applicable to a going concern that contemplates the realization
of assets and liquidation of liabilities in the normal course of business.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company demonstrates adverse
conditions that raise substantial doubt about the Company's ability to continue as a going concern for one year following the issuance
of these financial statements. These adverse conditions are negative financial trends, specifically operating loss, working capital deficiency,
and other adverse key financial ratios.</FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company has not established
any source of revenue to cover its operating costs. Management plans to fund operating expenses with related party contributions to capital
and the sale of shares of stock. There is no assurance that management's plan will be successful. The financial statements do not include
any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities
that might be necessary in the event that the Company cannot continue as a going concern.</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; text-align: justify"><FONT STYLE="background-color: white"><B>Note 4 &ndash;
Income Taxes</B></FONT></P>

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

<P STYLE="font: 10pt/10.5pt Times New Roman, Times, Serif; margin: 0 0 8pt"><FONT STYLE="background-color: white">The Company has not
recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable
income in future periods. The tax benefit for the period presented is offset by a valuation allowance established against deferred tax
assets arising from the net operating losses, the realization of which could not be considered more likely than not. In future periods,
tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely
than not.</FONT></P>

<P STYLE="font: 10pt/10.5pt Times New Roman, Times, Serif; margin: 0 0 8pt"><FONT STYLE="background-color: white">As of May 31, 2021,
the Company has incurred a net loss of approximately $18,187 which resulted in a net operating loss for income tax purposes. &nbsp;The
loss results in a deferred tax asset of approximately $3,819 at the effective statutory rate of 21%. The deferred tax asset has been offset
by an equal valuation allowance. Given our inception on August 30, 2019, and our fiscal year end of July 31, 2020, we had completed only
one taxable fiscal year as of May 31, 2021.</FONT></P>

<P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0 0 8pt"><FONT STYLE="background-color: white"><B>Note 5 &ndash; Commitments
and Contingencies</B></FONT></P>

<P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0 0 8pt"><FONT STYLE="background-color: white">The Company follows
ASC 450-20,&nbsp;<I>Los</I>s<I>&nbsp;Contingencies,&nbsp;</I>to report accounting for contingencies.&nbsp; Liabilities for loss contingencies
arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability
has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies as of May 31,
2021.</FONT></P>

<P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0 0 8pt"><FONT STYLE="background-color: white"><B>Note 6 &ndash; Accrued
Expenses</B></FONT></P>

<P STYLE="font: 10pt/11.75pt Times New Roman, Times, Serif; margin: 0 0 8pt"><FONT STYLE="background-color: white">Accrued expenses totaled
$5,000 and $0 as of May 31, 2021 and July 31, 2020, respectively, and consisted primarily of professional fees.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white"><B>Note 7 &ndash; Shareholder Equity</B></FONT></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The authorized preferred stock of
the Company consists of 200,000,000 shares with a par value of $0.0001. There were 1,000,000 shares issued and outstanding as of May 31,
2021 and no shares issued and outstanding as of July 31, 2020.</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">On February 9, 2021, the Company filed, with the Secretary of State of
Nevada, (&ldquo;NSOS&rdquo;) Restated Articles of Incorporation which amended the par value and authorized preferred stock. The Company
withdrew its designated Series Z Preferred Stock and designated a new class of preferred stock described as Series A Preferred Stock.
No shares of Preferred Stock of any series were issued and outstanding prior to or after the recording of the Restated Articles of Incorporation
with NSOS. . After the amendment, total authorized shares were 700,000,000, 500,000,000 common shares and 200,000,000 preferred shares,
both with a par value of $.0001.</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 March 4, 2021, the Company announced on Form 8-K plans to participate
in a holding company reorganization (&ldquo;the Reorganization&rdquo; or &ldquo;Merger&rdquo;) with InterActive Leisure Systems, Inc.
(&ldquo;IALS&rdquo; or &ldquo;Predecessor&rdquo;), the Company and Business Solutions Merger Sub, Inc. (&ldquo;Merger Sub&rdquo;), collectively
(the &ldquo;Constituent Corporations&rdquo;) pursuant to NRS 92A.180, NRS A.200, NRS 92A.230 and NRS 92A.250.</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">Immediately prior to the Reorganization, the Company was a direct and wholly
owned subsidiary of Interactive Leisure Systems, Inc. and Business Solutions Merger Sub, Inc. was a direct and wholly owned subsidiary
of the Company.</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 disclosed in our 8-K filed on March 26, 2021, the above-mentioned Reorganization
was legally effective as of March 31, 2021.</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 0 12pt">Each share of Predecessor&rsquo;s common stock issued and
outstanding immediately prior to the Effective Time was converted into one validly issued, fully paid and non-assessable share of
Successor common stock. The control shareholder of the Predecessor, Flint Consulting Services, LLC, (&ldquo;Flint&rdquo;) a Wyoming
limited liability company became the same control shareholder of the Successor. Jeffrey DeNunzio, as sole member of Flint is (now
was) deemed to be the indirect and beneficial holder 1,000,000 shares of Series A Preferred Stock of the Company. Paul Moody, our
former sole officer/director is the same officer/director of the Predecessor. The Series A Preferred shares were valued at $.10 per
share when issued.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 4, 2021, the Company entered into a Share Purchase
Agreement (the &ldquo;Agreement&rdquo;) by and among Flint Consulting Services, LLC, a Wyoming Limited Liability Company (&ldquo;FLINT&rdquo;),
and White Knight Co., Ltd., a Japan Company (&ldquo;WKC&rdquo;), pursuant to which, on May 7, 2021, (&ldquo;Closing Date&rdquo;) , FLINT
sold 405,516,868 shares of the Company&rsquo;s Restricted Common Stock and 1,000,000 Shares of Series A Preferred Stock, representing
approximately 93.70% voting control of the Company. WKC paid consideration of three hundred twenty-five thousand dollars ($325,000) (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 becoming the Company&rsquo;s largest controlling stockholder.</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">The sole shareholder of White Knight Co., Ltd., a Japanese Company, is
Koichi Ishizuka.</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="background-color: white"><B><I>Common Stock</I></B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The authorized common stock of the
Company consists of 500,000,000 shares with a par value of $0.0001 at May 31, 2021 and with a par value of $.001 at July 31, 2020 . There
were 500,000,000 shares of common stock issued and outstanding as of May 31, 2021 and 1,000,000 shares issued and outstanding as of July
31, 2020.</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">On February 9, 2021, the Company filed, with the Secretary of State of
Nevada, (&ldquo;NSOS&rdquo;) Restated Articles of Incorporation which amended the Company&rsquo;s par value and authorized common stock.
.. After the amendment, total authorized shares were 700,000,000, 500,000,000 common shares and 200,000,000 preferred shares, both with
a par value of $.0001.</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="background-color: white">On August 30, 2019, 1,000,000 common
shares were issued to Flint Consulting Services for development of the Company&rsquo;s business plan.</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">On March 3, 2021, 1,000,000 common shares of the Company held and owned
by Flint Consulting Services, LLC were cancelled and returned to the treasury of the Company. This action resulted in no shares issued
and outstanding. On March 4, 2021, The Company announced on Form 8-K plans to participate in a holding company reorganization (&ldquo;the
Reorganization&rdquo; or &ldquo;Merger&rdquo;) with InterActive Leisure Systems, Inc. (&ldquo;IALS&rdquo; or &ldquo;Predecessor&rdquo;),
the Company and Business Solutions Merger Sub, Inc. (&ldquo;Merger Sub&rdquo;), collectively (the &ldquo;Constituent Corporations&rdquo;)
pursuant to NRS 92A.180, NRS A.200, NRS 92A.230 and NRS 92A.250.</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">-F15-</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 Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Immediately prior to the Reorganization, the Company was a direct and wholly
owned subsidiary of Interactive Leisure Systems, Inc. and Business Solutions Merger Sub, Inc. was a direct and wholly owned subsidiary
of the Company.</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 disclosed in our 8-K filed on March 26, 2021, the above-mentioned Reorganization
was legally effective as of March 31, 2021.</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 0 12pt">Each share of Predecessor&rsquo;s common stock issued and outstanding
immediately prior to the Effective Time was converted into one validly issued, fully paid and non-assessable share of Successor common
stock. The control shareholder of the Predecessor, Flint Consulting Services, LLC, (&ldquo;Flint&rdquo;) a Wyoming limited liability company
became the same control shareholder of the Successor.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">On May 4, 2021, the Company entered into a Share Purchase
Agreement (the &ldquo;Agreement&rdquo;) by and among Flint Consulting Services, LLC, a Wyoming Limited Liability Company (&ldquo;FLINT&rdquo;),
and White Knight Co., Ltd., a Japan Company (&ldquo;WKC&rdquo;), pursuant to which, on May 7, 2021, (&ldquo;Closing Date&rdquo;) , FLINT
sold 405,516,868 shares of the Company&rsquo;s Restricted Common Stock and 1,000,000 Shares of Series A Preferred Stock, representing
approximately 93.70% voting control of the Company. WKC paid consideration of three hundred twenty-five thousand dollars ($325,000) (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 becoming the Company&rsquo;s largest controlling stockholder.</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">The sole shareholder of White Knight Co., Ltd., a Japanese Company, is
Koichi Ishizuka.</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="background-color: white"><B><I>Additional Paid-In Capital</I></B></FONT></P>

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

<P STYLE="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company&rsquo;s sole
officer and director, Koichi Ishizuka, paid expenses on behalf of the Company totaling $600 during the period ended May 31, 2021.
The Company&rsquo;s former sole officer and director, Paul Moody, paid expenses on behalf of the company totaling $4,013 during the
period ended May 31, 2021. Former related party, Jeffrey DeNunzio, paid expenses on behalf of the company totaling $6,500 during the
period ended May 31, 2021.</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"><FONT STYLE="background-color: white">The $11,113 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="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white">The Company&rsquo;s former sole
officer and director, Paul Moody, paid expenses on behalf of the company totaling $1,074 during the period ended July 31,
2020.</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"><FONT STYLE="background-color: white">The $1,074 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="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white"><B>Note 8 &ndash; Related-Party Transactions</B></FONT></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="background-color: white"><B>Office Space</B></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"><FONT STYLE="background-color: white">We utilize the home office space
and equipment of our management at no cost.</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"><FONT STYLE="background-color: white"><B>Note 9 &ndash; Subsequent Events</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&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"><FONT STYLE="font-size: 10pt">On
July 1, 2021 we filed an amendment to our Articles of Incorporation with the Nevada Secretary of State, resulting in an increase to our
authorized shares of common stock from 500,000,000 to 1,500,000,000.</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"><FONT STYLE="font-size: 10pt">&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-align: left; text-indent: 0px"><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="font-size: 10pt">A
Certificate of Amendment to change our name, from Business Solutions Plus, Inc., to WB Burgers Asia, Inc. was filed with the Nevada Secretary
of State on June 18, 2021 with a legal effective date of July 2, 2021. The name change to WB Burgers Asia, Inc., as well as a change
of our ticker symbol from BSPI to WBBA, was announced by FINRA, via their &ldquo;daily list&rdquo;, on July 7, 2021, with a market effective
date of both on July 8, 2021. The new CUSIP number associated with our common stock, as of the market effective date of July 8, 2021,
is 94684P100.</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"><FONT STYLE="font-size: 10pt">&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-align: left; text-indent: 0px"><FONT STYLE="font-size: 10pt">On
August 30, 2021, our largest controlling shareholder, White Knight Co., Ltd., a Japanese Company, owned and controlled by our sole officer
and Director, Koichi Ishizuka, sold a total of 353,181,818 shares of restricted common stock of the Company to the following parties
in the respective quantities:</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: left; text-indent: 0px">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman , Times, serif; letter-spacing: normal; orphans: 2; text-transform: none; widows: 2; word-spacing: 0px; border-collapse: collapse; width: 1186px">
  <TR STYLE="vertical-align: bottom; text-align: center">
    <TD>&nbsp;</TD>
    <TH STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Name of Purchaser</FONT></TH>
    <TH STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Common Shares Purchased</FONT></TH>
    <TH STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Price Paid Per Share</FONT></TH>
    <TH STYLE="text-align: center"><FONT STYLE="font-size: 10pt">Total Amount Paid ($)</FONT></TH>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 28%">&nbsp;</TD>
    <TD STYLE="text-align: left; width: 15%"><FONT STYLE="font-size: 10pt">Koichi Ishizuka</FONT></TD>
    <TD STYLE="text-align: center; width: 10%"><FONT STYLE="font-size: 10pt">101,363,636</FONT></TD>
    <TD STYLE="text-align: center; width: 11%"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center; width: 15%"><FONT STYLE="font-size: 10pt">10,136.00</FONT></TD>
    <TD STYLE="width: 21%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Rei Ishizuka&nbsp;<SUP>1</SUP></FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">50,000,000</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">5,000.00</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Kiyoshi Noda</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">100,909,091</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10,091.00</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top; text-align: left">
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Yuma Muranushi</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">100,909,091</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">$0.0001</FONT></TD>
    <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">10,091.00</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="color: rgb(0, 0, 0); font: 10pt Times New Roman, Times, Serif; 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; margin: 0; color: rgb(0, 0, 0); letter-spacing: normal; word-spacing: 0px; text-align: left; text-indent: 0px"><FONT STYLE="font-size: 10pt"><SUP>1&nbsp;</SUP>Rei
Ishizuka is the wife of our sole officer and Director, Mr. Koichi Ishizuka.</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"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt/11.5pt 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">In
regards to all of the above transactions White Knight Co., Ltd. claims an exemption from registration afforded by Section Regulation
S of the Securities Act of 1933, as amended ("Regulation S") for the above sales of the stock since the sales of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">On
September 14, 2021 we entered into an &ldquo;Acquisition Agreement&rdquo; with White Knight Co., Ltd., a Japan Company, whereas we
issued 500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB
Burgers Japan Co., Ltd., a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021. Following this transaction, WB Burgers Japan Co., Ltd. became our wholly owned subsidiary which we
now operate through. </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"><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"><P STYLE="font: 10pt/11.5pt 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">In
regards to the above transaction, the Company claims an exemption from registration afforded by Section Regulation S of the Securities
Act of 1933, as amended ("Regulation S") for the above sales/issuances of the stock since the sales/issuances of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.<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/normal Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka. White Knight Co., Ltd. is our largest controlling
shareholder.</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">Following
the adoption of the business plan of our wholly owned subsidiary, WB Burgers Japan Co., Ltd., on September 14, 2021, we ceased to be a
shell company.</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"><P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">-F16-</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"></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/107% Times New Roman, Times, Serif; margin: 0 0 8pt">The following unaudited pro forma consolidated financial statements
are based on our historical consolidated financial statements and WB Burgers Asia&rsquo;s historical financial statements as adjusted
to give effect to May 31, 2021 acquisition of WB Burgers Japan Co. The unaudited pro forma consolidated balance sheet as of May 31, 2021
gives effect to the acquisition of WB Burgers Japan Co. as if it had occurred on May 31, 2021. The pro forma combined financial statements
do not necessarily reflect what the combined company&rsquo;s financial condition or results of operations would have been had the acquisition
occurred on the dates indicated. They also may not be useful in predicting the future financial condition and results of operations of
the combined company. The actual financial position and results of operations may differ significantly from the pro forma amounts reflected
herein due to a variety of factors.</P>

<P STYLE="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD COLSPAN="10" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WB BURGERS ASIA, INC.</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD COLSPAN="10" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(UNAUDITED PRO FORMA CONSOLIDATED BALANCE SHEETS)</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 38%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 21%; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;WB BURGERS ASIA, INC.</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 20%; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WB BURGERS JAPAN CO., LTD.</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 7%; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="white-space: nowrap; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 8%; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated</FONT></TD>
    <TD STYLE="width: 1%">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 31, 2021</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 31, 2021</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Pro Forma</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Pro Forma</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjustment</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Result</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ASSETS</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt"><B>&#12288;</B></FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt"><B>&#12288;</B></FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt"><B>&#12288;</B></FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt"><B>&#12288;</B></FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt"><B>&#12288;</B></FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt"><B>&#12288;</B></FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt"><B>&#12288;</B></FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt"><B>&#12288;</B></FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current Assets</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cash and cash equivalents</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-top: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL CURRENT ASSETS</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91.980</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Franchise rights</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;- </FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,700,000</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,700,000</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-top: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL NONCURRENT ASSETS</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,700,000</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,700,000</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL ASSETS</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,791,980</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,791,980</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">LIABILITIES AND SHAREHOLDERS&rsquo; DEFICIT</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current liabilities:</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts payable</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,600,000</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,600,000</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accrued expenses</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL CURRENT LIABILITIES</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,600,000</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,605,000</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loan to company &ndash; related party, net accumulated interest</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100,132</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100,132</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL LIABILITIES</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt"><B>&#12288;</B></FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,700,132</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,705,132</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">SHAREHOLDERS&rsquo; DEFICIT</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Preferred stock ($.0001 par value, 200,000,000 shares authorized;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;1,000,000 issued and outstanding as of May 31, 2021)&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock ($.0001 par value, 500,000,000 shares authorized,</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,000,000 shares&nbsp;issued and outstanding as of May 31, 2021)&nbsp;&nbsp;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">50,000</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">50,000</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common stock (1,000 yes par value, 2,000,000,000 shares authorized,</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10,000 shares issued and outstanding as of May 31, 2021</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(91,980)</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Additional paid in capital</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">63,087</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,980</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">155,067</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accumulated deficit</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(118,187)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(132)</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;(118,319)</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL SHAREHOLDERS&rsquo; DEFICIT</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt"><B>&#12288;</B></FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5,000)</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">91,848</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">86,848</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">TOTAL LIABILITIES &amp; STOCKHOLDERS&rsquo; DEFICIT</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,791,980</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,791,980</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></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">-F17-</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 Times New Roman, Times, Serif; margin: 0; text-align: center"></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <TR>
    <TD COLSPAN="10" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>WB BURGERS ASIA, INC.</B></FONT></TD></TR>
  <TR>
    <TD COLSPAN="10" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>(UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS)</B></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 53%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 1%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 16%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="width: 16%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="width: 5%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="width: 1%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="width: 5%; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;Pro Forma</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated</FONT></TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adjustment</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;WB BURGERS ASIA,INC.</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WB BURGERS JAPAN CO., LTD.</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; vertical-align: bottom; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the ten months Ended</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
    the period from April 14, 2021 (Inception) through</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the year Ended</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 31, 2021</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 31, 2021</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: MS Mincho; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May 31, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating Expenses</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">General and Administrative Expenses</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">116,113</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">116,113</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Operating expenses</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">116,113</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">116,113</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other Income</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Interest expense</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">132</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1pt solid; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">132</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total Other income (expense)</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(132)</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 12pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(132)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>NET LOSS</B></FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;(116,113)</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(132)</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">-</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(116,245)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="white-space: nowrap; padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">BASIC AND DILUTED NET LOSS PER COMMON SHARE</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;(0.00)</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(0.00)</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: MS PGothic,sans-serif; font-size: 10pt">&#12288;</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;(0.00)</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD COLSPAN="2" STYLE="padding-right: 4.95pt; padding-left: 4.95pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">500,000,000</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">10,000</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10,000)</FONT></TD>
    <TD STYLE="padding-right: 4.95pt; padding-left: 4.95pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 2.25pt double; padding-right: 4.95pt; padding-left: 4.95pt; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">500,000,000</FONT></TD></TR>
  </TABLE>
<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"></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">-F18-</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: 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; 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"><FONT STYLE="font-family: Times New Roman, Times, Serif">Incorporated
herein by reference. Please refer to the above financial statements in their entirety beginning on page 17.</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/1787412/000159991621000030/restatedarticles.htm">Restated Articles of Incorporation</A> (1)</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%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/1787412/000159991621000110/ex31amendment.htm">Amendment to our Certificate of Incorporation</A> (2)</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">3.12</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/1787412/000159991621000123/cert_authshares.htm">Amendment to our Certificate of Incorporation</A> (3)</FONT></TD></TR>
<TR STYLE="background-color: White">
    <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%"><FONT STYLE="font: 10pt/106% Times New Roman, Times, Serif"><A HREF="https://www.sec.gov/Archives/edgar/data/1787412/000159991620000161/bylaws_bizsolutions.htm">Bylaws</A>
    (4)</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-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">10.1</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Acquisition
    Agreement (5)</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-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">10.2</FONT></TD>
    <TD STYLE="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 107%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 106%">Copy
    of Master Franchise Agreement (5)</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 8-K originally filed on March 4, 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 June 22, 2021.</FONT></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">(3)
Incorporated herein by reference to the Form 8-K originally filed on July 8, 2021.</FONT></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">(4) Incorporated herein by reference to the Form 10-12G originally filed on December 28, 2021.</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0">(5) Filed herewith. The Master Franchise Agreement attached
herein as an exhibit to this Form 8-K is an unsigned copy of the original agreement. The Company retains a signed copy of the
original agreement dated June 9, 2021.</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">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">Dated:
September 16, 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">-18-<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>




</BODY>
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{"company-data": {"conformed-name": "WB Burgers Asia, Inc.", "cik": "0001787412", "assigned-sic": "6770", "irs-number": "000000000", "state-of-incorporation": "NV", "fiscal-year-end": "0731"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-56233", "film-number": "211257089"}, "business-address": {"street1": "3F KS MINAMIAOYAMA 6-6-20 MINAMIAOYAMA", "street2": "MINATO-KU", "city": "TOKYO", "state": "M0", "zip": "107-0062", "phone": "81-90-6002-4978"}, "mail-address": {"street1": "3F KS MINAMIAOYAMA 6-6-20 MINAMIAOYAMA", "street2": "MINATO-KU", "city": "TOKYO", "state": "M0", "zip": "107-0062"}, "former-company": {"former-conformed-name": "Business Solutions Plus, Inc.", "date-changed": "20190906"}}
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): September 14, 2021
WB Burgers Asia, Inc.
(Exact name of registrant as specified in its charter)
Nevada
000-56233
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.  [
  ]
Note:
"We", "Us", and or "The Company" refer to WB Burgers Asia, 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 of Financial Condition and Results of
Operations". 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. All amounts in Japanese Yen used throughout
this Report are preceded by JPY, for example JPY 500, is referring to 500 Japanese Yen.
-1-
TABLE
OF CONTENTS
Page
Item
    1.01  Entry into a Material Definitive Agreement
3
Item
    2.01  Completion of Acquisition or Disposition of Assets
3
Item
    5.06  Change in shell company status
3
Business
4
Risk
    Factors
9
mANAGEMENT'S
    DISCUSSION AND ANALYSIS
9
SECURITY
    OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
10
DIRECTORS
    AND EXECUTIVE OFFICERS
11
EXECUTIVE
    COMPENSATION
13
CERTAIN
    RELATIONSHIPS AND RELATED TRANSACTIONS
14
Market
    Price of & dividends on the registrants common equity & related matters
16
LEGAL
    PROCEEDINGS
16
RECENT
    SALES OF UNREGISTERED SECURITIES
16
DESCRIPTION
    OF SECURITIES
16
INDEMNIFICATION
    OF OFFICERS AND DIRECTORS
17
FINANCIAL
    STATEMENTS AND SUPPLEMENTARY DATA
17
CHANGES
    IN AND DISAGREEMENTS WITH ACCOUNTANTS
18
Item
    9.01 Financial Statements And Exhibits
18
EXHIBITS
    AND SIGNATURES
18
-2-
Table
of Contents
ITEM
1.01 ENTRY INTO A MATERIAL DEFINITIVE AGREEMENT
On
September 14, 2021, we entered into an "Acquisition Agreement" with White Knight Co., Ltd., a Japan Company, whereas we
issued 500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB
Burgers Japan Co., Ltd., a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive
any outstanding loans with WB Burgers Japan Co., Ltd. as of October 1, 2021. Following this transaction, WB Burgers Japan Co., Ltd.
became our wholly owned subsidiary which we now operate through.
The aforementioned
Acquisition Agreement is attached herein as Exhibit 10.1. All references to the Acquisition Agreement and other exhibits to
this Current Report are qualified, in their entirety, by the text of such exhibits.
White Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka.
WB Burgers
Japan Co., Ltd., referred to herein as "WBJ", which we now operate through and share the same business plan of, holds the
rights
to the "Master Franchise Agreement" with Jakes' Franchising LLC, a Delaware Limited Liability
Company, as it pertains to the establishment and operation of Wayback Burger Restaurants within the country of Japan.
The
Master Franchise Agreement provides WBJ the right to establish and operate Wayback Burgers restaurants in the country of Japan, and
also license affiliated and unaffiliated third parties ("Franchisees") to establish and operate Wayback Burgers
restaurants in the Country of Japan. The Master Franchise Agreement, amongst other things, also provides WBJ  the
right of
first refusal
to enter into a subsequent Master Franchise Agreement with Jake's Franchising, LLC to establish and operate
Wayback Burgers restaurants in the Countries of Indonesia, Malaysia (Eastern Malaysia only, Western Malaysia if it becomes available
as it is currently licensed to another party), the Philippines, Vietnam, China, India, Korea, Thailand, Singapore, and
Taiwan.
WB Burgers
Japan Co., Ltd. seeks to make "Wayback Burgers" a nationally recognized brand, if not  a household name, within the
country of Japan through the promotion and opening of various Wayback Burgers Restaurants. Currently, it is negotiating a lease space
with Arai Co., Ltd., a Japanese realty group for the lease of a space it hopes to make its first Wayback Burgers location in the country
of Japan. Our current, and future plans are detailed in more specificity below beginning on page 6.
Information
Regarding our Share Structure:
White Knight Co., Ltd. is our controlling shareholder.
White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka.
Following the issuance of restricted common stock, pursuant to
the Acquisition Agreement described above, we now have 1,010,454,545 shares of Common Stock and 1,000,000 shares of Series A
Preferred Stock issued and outstanding. Our controlling shareholder White Knight Co., Ltd., and our sole officer and Director,
Koichi Ishizuka, collectively own 653,698,686 shares of our common stock and 1,000,000 Shares of Preferred Series A Stock.
ITEM
2.01 COMPLETION OF ACQUISITION OR DISPOSITION OF ASSETS
Effective
September 14, 2021, we consummated an "Acquisition Agreement" with White Knight Co., Ltd., a Japan Company, whereas we
issued 500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB
Burgers Japan Co., Ltd., a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021.
ITEM
5.06 CHANGE IN SHELL COMPANY STATUS
Upon
the closing of the "Acquisition Agreement"  (as described in Item 1.01 and 2.01, above), we ceased our
status as a "shell company," as defined in Rule 12b-2 under the Exchange Act of 1934, as amended (the "Exchange
Act").
Additionally,
in connection with the consummation of the closing of the Acquisition Agreement, the Company changed its business focus to that of
our wholly owned subsidiary, which is the establishment and operation of Wayback Burger Restaurants within the country of Japan
under the Master Franchise Agreement it entered into with Jakes Franchising, LLC, a Delaware Limited Liability Company. A full copy of the Master Franchise
Agreement is attached herein as Exhibit 10.2.
Given 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.
-3-
Table
of Contents
FORM
10 DISCLOSURE
As
disclosed elsewhere in this report, the Company completed an Acquisition Agreement, which caused the Company to cease being defined as
a "shell company"
under
the Securities Act of 1933, as amended. Item 2.01(f) of Form 8-K requires that if a registrant was a shell company, immediately before
the transaction disclosed under Item 2.01, then the registrant must disclose the information that would be required if the registrant
were 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 if we were to file a Form 10. Please note that the information provided below relates to the combined enterprises
after the closing of the Acquisition Purchase Agreement, except that information relating to periods prior to the date of the Acquisition Purchase Agreement only relates to the Company, unless otherwise specifically indicated.
Business
Corporate
History
We
were originally incorporated in the state of Nevada on August 30, 2019, under the name Business Solutions Plus, Inc.
On August 30, 2019,
Paul Moody was appointed
Chief Executive Officer, Chief Financial Officer, President, Secretary,
Treasurer, and Director.
On February 9, 2021,
the Company filed, with the Secretary of State of Nevada ("NSOS"), Restated Articles of Incorporation.
On March 4, 2021, Business Solutions Plus,
Inc., (the "Company" or "Successor") announced on Form 8-K plans to participate in a holding company reorganization
("the Reorganization" or "Merger") with InterActive Leisure Systems, Inc. ("IALS" or "Predecessor"),
the Company and Business Solutions Merger Sub, Inc. ("Merger Sub"), collectively (the "Constituent Corporations")
pursuant to NRS 92A.180, NRS A.200, NRS 92A.230 and NRS 92A.250.
Immediately prior to the Reorganization,
the Company was a direct and wholly owned subsidiary of Interactive Leisure Systems, Inc. and Business Solutions Merger Sub, Inc. was
a direct and wholly owned subsidiary of the Company.
As disclosed in our 8-K filed on March 26,
2021, the above mentioned Reorganization was legally effective as of March 31, 2021.
Each share of Predecessor's
common stock issued and outstanding immediately prior to the Effective Time was converted into one validly issued, fully paid and non-assessable
share of Successor common stock. The control shareholder, (at the time) of the Predecessor, Flint Consulting Services, LLC, ("Flint")
a Wyoming limited liability company became the same control shareholder of the Successor. Jeffrey DeNunzio, as sole member of Flint is
(was) deemed to be the indirect and beneficial holder of 405,516,868 shares of Common Stock and 1,000,000 shares of Series A Preferred
Stock of the Company representing approximately 93.70% voting control of the Company. Paul Moody, (our now former sole officer/director),
was the same officer/director of the Predecessor. There are/were no other shareholders or any officer/director holding at least 5% of
the outstanding voting shares of the Company.
Immediately prior to the Effective
Time, and under the respective articles of incorporation of Predecessor and Successor, the Successor Capital Stock had the same designations,
rights, and powers and preferences, and the qualifications, limitations and restrictions thereof, as the Predecessor Capital Stock which
was automatically converted pursuant to the reorganization.
Immediately prior to the Effective
Time, the articles of incorporation and bylaws of Successor, as the holding company, contain provisions identical to the Articles of
Incorporation and Bylaws of Predecessor immediately prior to the merger, other than as permitted by NRS 92A.200.
Immediately prior to the Effective
Time, the articles of incorporation of Predecessor stated that any act or transaction by or involving the Predecessor, other than the
election or removal of directors of the Predecessor, that requires for its adoption under the NRS or the Articles of Incorporation of
Predecessor the approval of the stockholders of the Predecessor, shall require in addition the approval of the stockholders of Successor
(or any successor thereto by merger), by the same vote as is required by the articles of Incorporation and/or the bylaws of the Predecessor.
Immediately prior to the Effective
Time, the articles of incorporation and bylaws of Successor and Merger Sub were identical to the articles of incorporation and bylaws
of Predecessor immediately prior to the merger, other than as permitted by NRS 92A.200;
The Boards of Directors of Predecessor,
Successor, and Merger Sub approved the Reorganization, shareholder approval not being required pursuant to NRS 92A.180;
The Reorganization constituted
a tax-free organization pursuant to Section 368(a)(1) of the Internal Revenue Code;
Successor common stock traded in
the OTC Markets under the Predecessor ticker symbol "IALS" under which the common stock of Predecessor previously listed
and traded until the new ticker symbol "BSPI" was announced April 14, 2021 on the Financial Industry Regulatory Authority's
daily list with a market effective date of April 15, 2021. The CUSIP Number 45841W107 for IALS's common stock was suspended upon
market effectiveness. The Company received a new CUSIP Number 12330M107.
After completion of the Holding Company
Reorganization, the Company cancelled all of its stock held in Predecessor resulting in the Company as a stand-alone and separate entity
with no subsidiaries, no assets and negligible liabilities. The Company abandoned the business plan of its Predecessor and resumed its
former business plan of a blank check company after completion of the Merger.
On May 4, 2021, Business
Solutions Plus, Inc., a Nevada Corporation (the "Company"), entered into a Share Purchase Agreement (the "Agreement")
by and among Flint Consulting Services, LLC, a Wyoming Limited Liability Company ("FLINT"), and White Knight Co., Ltd., a
Japan Company ("WKC"), pursuant to which, on May 7, 2021, ("Closing Date") , FLINT sold 405,516,868 shares of
the Company's Restricted Common Stock and 1,000,000 Shares of Series A Preferred Stock, representing approximately 93.70% voting
control of the Company. WKC paid consideration of three hundred twenty-five thousand dollars ($325,000) (the "Purchase Price").
The consummation of the transactions contemplated by the Agreement resulted in a change in control of the Company, with WKC becoming
the Company's largest controlling stockholder.
The sole shareholder of White Knight Co.,
Ltd., a Japanese Company, is Koichi Ishizuka.
On May 7, 2021, Mr. Paul Moody resigned
as the Company's Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.
On May 7, 2021, Mr. Koichi Ishizuka was
appointed as the Company's Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.
A
Certificate of Amendment to change our name, from Business Solutions Plus, Inc., to WB Burgers Asia, Inc. was filed with the Nevada Secretary
of State on June 18, 2021 with a legal effective date of July 2, 2021. The name change to WB Burgers Asia, Inc., as well as a change
of our ticker symbol from BSPI to WBBA, was announced by FINRA, via their "daily list", on July 7, 2021, with a market effective
date of both on July 8, 2021. The new CUSIP number associated with our common stock, as of the market effective date of July 8, 2021,
is 94684P100.
On
July 1, 2021 we filed an amendment to our Articles of Incorporation with the Nevada Secretary of State, resulting in an increase to our
authorized shares of common stock from 500,000,000 to 1,500,000,000.
Subsequent
to the above action, on or about July 1, 2021, we sold 9,090,909 shares of restricted common stock to SJ Capital Co., Ltd., a Japanese
Company, at a price of $0.20 per share of common stock. The total subscription amount paid by SJ Capital Co., Ltd. was approximately
$1,818,181.80 or approximately 200,000,000 Japanese Yen.
SJ
Capital Co., Ltd., is owned and controlled by Senju Pharmaceutical Co., Ltd., a Japanese Company.
Mr.
Takeshi Sugisawa, the President of SJ Capital Co., Ltd., authorized the above transaction on behalf of SJ Capital Co., Ltd. Both SJ Capital
Co., Ltd., and Senju Pharmaceutical Co., Ltd. are considered non-related parties to the Company.
The
proceeds from the above sale of shares are to be used by the Company for working capital.
-4-
Table of Contents
On
August 24, 2021, we sold 1,363,636 shares of restricted common stock to Yasuhiko Miyazaki, a Japanese Citizen, at a price of $0.20 per
share of common stock. The total subscription amount paid by Yasuhiko Miyazaki was approximately $272,727 or approximately 30,000,000
Japanese Yen. Mr. Yasuhiko Miyazaki is not a related party to the Company. The proceeds from the above sale of shares are to be used
by the Company for working capital.
In
regards to all of the above transactions, the Company claims an exemption from registration afforded by Section Regulation S of the Securities
Act of 1933, as amended ("Regulation S") for the above sales/issuances of the stock since the sales/issuances of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.
On
August 30, 2021, our largest controlling shareholder, White Knight Co., Ltd., a Japanese Company, owned and controlled by our sole officer
and Director, Koichi Ishizuka, sold a total of 353,181,818 shares of restricted common stock of the Company to the following parties
in the respective quantities:
Name of Purchaser
Common Shares Purchased
Price Paid Per Share
Total Amount Paid ($)
Koichi Ishizuka
101,363,636
$0.0001
10,136.00
Rei Ishizuka
1
50,000,000
$0.0001
5,000.00
Kiyoshi Noda
100,909,091
$0.0001
10,091.00
Yuma Muranushi
100,909,091
$0.0001
10,091.00
1
Rei
Ishizuka is the wife of our sole officer and Director, Mr. Koichi Ishizuka.
In
regards to all of the above transactions White Knight Co., Ltd. claims an exemption from registration afforded by Section Regulation
S of the Securities Act of 1933, as amended ("Regulation S") for the above sales of the stock since the sales of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.
On
September 14, 2021 we entered into an "Acquisition Agreement" with White Knight Co., Ltd., a Japan Company, whereas we
issued 500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB
Burgers Japan Co., Ltd., a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021. Following this transaction, WB Burgers Japan Co., Ltd. became our wholly owned subsidiary which we
now operate through.
In
regards to the above transaction, the Company claims an exemption from registration afforded by Section Regulation S of the Securities
Act of 1933, as amended ("Regulation S") for the above sales/issuances of the stock since the sales/issuances of the stock were made to non-U.S. persons
(as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed selling efforts were
made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting on behalf of any of
the foregoing.
The aforementioned
Acquisition Agreement agreement is attached herein as Exhibit 10.1. All references to the Acquisition Agreement and other exhibits to
this Current Report are qualified, in their entirety, by the text of such exhibits.
White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka. White Knight Co., Ltd. is our largest
controlling shareholder.
WB Burgers
Japan Co., Ltd., referred to herein as "WBJ", which we now operate through and share the same business plan of, holds the
rights
to the "Master Franchise Agreement" with Jakes' Franchising LLC, a Delaware Limited Liability
Company, as it pertains to the establishment and operation of Wayback Burger Restaurants within the country of Japan.
The
Master Franchise Agreement provides WBJ the right to establish and operate Wayback Burgers restaurants in the country of Japan, and
also license affiliated and unaffiliated third parties ("Franchisees") to establish and operate Wayback Burgers
restaurants in the Country of Japan. The Master Franchise Agreement, amongst other things, also provides WBJ  the
right of
first refusal
to enter into a subsequent Master Franchise Agreement with Jake's Franchising, LLC to establish and operate
Wayback Burgers restaurants in the Countries of Indonesia, Malaysia (Eastern Malaysia only, Western Malaysia if it becomes available
as it is currently licensed to another party), the Philippines, Vietnam, China, India, Korea, Thailand, Singapore, and
Taiwan.
WB Burgers
Japan Co., Ltd. seeks to make "Wayback Burgers" a nationally recognized brand, if not a household name, within the
country of Japan through the promotion and opening of various Wayback Burgers Restaurants. Currently, it is negotiating a lease space
with Arai Co., Ltd., a Japanese realty group for the lease of a space it hopes to make its first Wayback Burgers location in the country
of Japan. Our current, and future plans are detailed in more specificity below beginning on page 6.
Following
the adoption of the business plan of our wholly owned subsidiary, WB Burgers Japan Co., Ltd., on September 14, 2021, we
ceased to be a shell company.
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Japanese Food-Service Market
The Japanese Food-Service Market is Segmented by Type (Full-service
Restaurants, Quick Service Restaurants, Cafes,  Bars, 100% Home Delivery Restaurants, Street Stalls and Kiosks) and Structure
(Independent Consumer Food Service and Chained Consumer Food Service). We believe Japanese consumers, in general, tend to be highly
demanding, putting great emphasis on quality and branding and are willing to spend more resources on value-added products.
The Japanese food service market was valued at USD 142.84 billion in
2020, and it is projected to witness a CAGR of 0.84% during the forecast period, 2021 - 2026. The coronavirus pandemic has made
short-term projections hard to predict, with sales in March 2020 down almost 40% for some food companies. Japanese food
service operators, which rely on lunch and dinner demand from business workers, are also suffering as more companies have employees
working from home at the government's request.
According to a report released by TableCheck Inc., the percentage of
reservations (dining reservations) being canceled increased about 3.6 times before the pandemic for groups of 10 or more. A French
restaurant and bar named Scene near Hachioji Station on the Keio Line, earlier in June 2020, launched take out and delivery services
which we believe many others will begin offering if not already, due in part to the changing attitudes of dining out as a result of
the ongoing pandemic. We believe take-out and delivery services, along with menu options that are quick to prepare, increasing in
consumer demand.
The variety of restaurants and menu items available in the Japanese
food service industry continues to expand in the country, as Japanese consumers are interested in trying a new and vast
variety of cuisines, which are available at their convenience in Japan. Food from Europe, Asia, Australia, and the Americas are
becoming increasingly popular, partly due to a large number of Japanese traveling abroad every year.
The Japanese food service market is highly competitive, with a major
market share held by prominent companies, such as McDonald's Corporation, Yum! Brands Inc., Zensho Holdings Co. Ltd, Skylark
Group, MOS Food Services Inc., and Yoshinoya Holdings Co. Ltd. Zensho Holdings Co. Ltd, with the largest market share of 2.76% in
2020, emerging as the market leader, and Skylark Group holding the second-largest share with 1.66%.
Currently, in the Japanese market, hamburgers and related fast food
options have been prevalent, with high-end gourmet hamburgers being in the most expensive category consisting usually of single
restaurant locations, followed by lesser expensive hamburger options via chain restaurants such as Shake Shack and MOS Premiums. The
size of the current market for hamburgers in Japan is approximately $6.6 Billion (2020), and has been steadily increasing ever since
2015. It is also projected to grow by approximately 5% over the next few years. Hamburgers are considered to be one of the few food
categories that were not affected by COVID-19 in Japan and were able to take advantage of home deliveries and to-go orders during
the pandemic. (Source: Fuji Keizai Group 2020.)
Business
Information
Master Franchise Agreement and Related Information
On September 14, 2021, we acquired 100% of the equity interest of WB Burgers
Japan Co., Ltd., a Japan Company. Following the acquisition, we ceased to be a shell company and adopted the same business plan as that
of our now wholly owned subsidiary, WB Burgers Japan Co., Ltd. Within this section, all references to "the Company", "WB
Burgers", and or WBBA refer to WB Burgers Asia, Inc. and WB Burgers Japan Co., Ltd. as one collective party.
WBBA holds the
rights
to the "Master Franchise Agreement"
with Jakes' Franchising LLC, a Delaware Limited Liability Company, as it pertains to the establishment and operation of Wayback
Burger Restaurants within the country of Japan.
The Master Franchise Agreement provides WBBA the right to establish and
operate Wayback Burgers restaurants in the country of Japan, and also license affiliated and unaffiliated third parties ("Franchisees")
to establish and operate Wayback Burgers restaurants in the Country of Japan. The Master Franchise Agreement, amongst other things, also
provides WBBA the
right of first refusal
to enter into a subsequent Master Franchise Agreement with Jake's Franchising, LLC
to establish and operate Wayback Burgers restaurants in the Countries of Indonesia, Malaysia (Eastern Malaysia only, Western Malaysia if
it becomes available as it is currently licensed to another party), the Philippines, Vietnam, China, India, Korea, Thailand, Singapore,
and Taiwan.
WBBA seeks to make "Wayback Burgers" a nationally recognized
brand, if not a household name, within the country of Japan through the promotion and opening of various Wayback Burgers Restaurants.
Background
The first Wayback Burgers, previously known as Jake's Wayback Burgers,
began with a single location in Newark, Delaware approximately thirty years ago in 1991, offering a combination of burgers, hot dogs, fries,
milkshakes, and other similar menu options. Since then, it has reached a global scale with a presence in the US, Europe, Africa, and Asia
with hundreds of corporate owned restaurants and over five hundred franchise locations worldwide offering much of the same comfort items
many have grown accustomed to, with the addition of a few menu items specifically geared toward the pallets of those in various demographics.
The products we seek to offer in our anticipated location(s), and
those we seek to franchise to within Japan, will also offer many of the same product offerings many are accustomed to elsewhere
such as hamburgers, hot dogs chicken sandwiches, hand-dipped milkshakes, various side dishes, fresh salad, kid's meals,
refreshing drinks and alcoholic beverages. We intend to source our ingredients in any of our future location(s) from highly regarded
local Japanese suppliers in order to satisfy the food quality standards as set by Wayback Burgers Inc., within the United
States.
Our First Location
Currently, we are negotiating a lease space with Arai Co., Ltd., a Japanese
realty group for the lease of a space we hope to make our first Wayback Burgers location in the country of Japan. The property is located
in the popular shopping plaza of Omotesando located in the Tokyo prefecture. We believe the high volume of foot traffic and shopping will
yield a large group of patrons seeking to try our product offerings. Currently, we have inspected the property in detail and are in discussions
with the local fire department as to what is needed to bring the space up to code in respect to a restaurant that can house upwards of
several hundred patrons at a time. We are also in discussions with Arai Co., Ltd. regarding what measures need to be taken to create handicap
accessible areas and to improve upon existing structures that had been put in place by the previous tenant.
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We are also in the midst of conversations with the adjacent apartment complex
as it pertains to volume restrictions and patrons dining outside during nighttime hours. Currently, the adjacent apartment complex has
tentatively agreed to allow guests of our proposed restaurant to dine outside through 9:30pm however, we'd prefer it be 10:00pm.
These and many other factors are in flux, and the fact they are in flux is the reason we have not yet signed the lease with Arai Co.,
Ltd. although, we do anticipate hashing out such details and moving forward within the next one to two months. If, we are not able to
secure this particular space, we will seek out a comparable space, also in what we believe to be a high traffic area in Tokyo.
Below is a photograph of the space we seek to lease from Arai Co.,
Ltd. (second floor). Logos and branding of neighboring
business have been blurred out in the below image.
Once we are able to secure and sign a lease for our initial restaurant
space, we seek to open within a few months thereafter once we are able to hire qualified staff. Currently, we have already vetted out
and pre-emptively hired various employees such as line cooks and other workers for when we do open our first location. We believe we will
need to hire approximately 11 employees to efficiently operate our first restaurant location. Our personnel plan calls for a minimum of
one store manager, licensed to cook, with the ability to manage between eight to ten employees. We will require that our store manager
has the requisite training and skillset to take spearhead breakfast and dinner menu creation, as well as procurement and cost vs profit
calculations. The eight to ten employees will be a combination of full-time and part-time employees who will operate our flagship store
between the hours of 7:00 am to 11:00 pm. Specialized training for our staff will include, but not strictly be limited to, food preparation,
cooking, POS (point of sale) operations, sanitation, etc.
Marketing Strategy
In order to grow an initial customer base, from which we intend to launch
future expansion efforts, our marketing strategy begins with the physical location of our flagship restaurant. Our plan, at present, is
to select a suitable location in an area of Omotesando with high foot-traffic that can serve to attract not only customers, but also future
franchisee prospects throughout Japan. For future franchisee locations, we intend to identify areas where competitors are not already
located, such as road-side in the outskirts of major cities, and open our restaurants in these areas.
However, we do not intend to rely solely on physical location in order
to attract customers, we also are in the development stages of a robust marketing stratagem comprised, in part, of SNS (social networking
service) marketing through collaboration with influencers and celebrities, magazine advertisements, and expansive television and media
appearances. The specifics of these marketing initiatives are in the planning stages, and have not yet been determined in sufficient detail
to disclose in their entirety.
Wayback Burgers in Japan intends to position itself as a newly
entered and authentic American hamburger brand, comparable to our competitor Shack Shake, while contrasting ourselves through
offering higher quality foods at comparable price points. We plan to achieve this by focusing on the ingredients, such as the option
of vegetables in our hamburgers, the increased diameter of our meat patties, and the overall volume of our menu items. Additionally,
we intend to offer original Japanese breakfast and dinner menu options, as well as forming a special collaboration focused on
all-plant based alternative foods with Next Meats, Co., Ltd., a Japanese alternative meat company.
Expansion Plans
We have forecasted our expansion plans, as depicted in the image above,
over the next few years. However, when our operations commence, 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 are currently in the midst of negotiating a lease agreement for our fist location, currently planned
for Omotesando which will be within shopping range of Aoyama and Hajajuku. During this period of time we are also seeking to hire the
necessary staff (approximately 11 employees) to manage and operate our flagship location.
-
We anticipate that hiring will continue into November, during which time training of staff will remain
ongoing and the flagship location will continue to prepare for its forthcoming grand opening.
-
In mid-December we aim to open our first flagship restaurant location in Omotesando, Tokyo.
-
Over the course of 2022, we are aiming to open five Wayback Burgers restaurants throughout Japan, with
one of these restaurants directly managed by us while the remaining four would ideally be franchise locations. This number may increase
or decrease depending on the results of our operations.
-
Additionally, during 2022, we intend to execute another master franchise agreement in Asia for the right
to open Wayback Burgers restaurants in another Asian country or territory. We have not yet identified which country or territory we will
seek to acquire these rights for first. As noted previously, we have the right of first refusal to enter into a subsequent Master Franchise
Agreement with Jake's Franchising, LLC to establish and operate Wayback Burgers restaurants in the Countries of Indonesia, Malaysia
(Eastern Malaysia only, Western Malaysia if it becomes available as it is currently licensed to another party), the Philippines, Vietnam,
China, India, Korea, Thailand, Singapore, and Taiwan.
-
By the year 2023, we intend for there to be ten Wayback Burgers Franchise locations open throughout
Japan. We also intend, during 2023, to execute two additional Master Franchise Agreements in Asia to establish and operate Wayback Burgers
restaurant locations in additional Asian countries or territories.
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Partnerships
The company believes partnerships are a vital means to expansion and that
partnerships with other food institutions or distributors may allow the Company to provide menu items that might appeal to a larger demographic
within the Japanese market.
Our current officer and Director, Koichi Ishizuka has existing ties
and relationships with Next Meats Co., Ltd. a Japanese alternative meat company, that produces and sells lab grown and meat
alternatives to consumers. It is the Company's goal that it will be able to integrate such alternative meat options into its
menu, and potentially create customized menu options as provided by Next Meats Co., Ltd. Menu alterations are subject to approval by
Jake's Franchising, LLC. It is the belief of the management that such offerings can gain a larger market share in the country
of Japan allowing for greater growth potential. Of course, this is speculative and such plans may not materialize. It is also
possible that if such plans do materialize they may not result in the expected level of growth the Company forecasts as a result of
the partnership or partnerships it enters into.
It should be noted that Koichi ishizuka has an equity interest in Next
Meats Co., Ltd. He also currently serves as Chief Financial Officer of Next Meats Holdings, Inc., a Nevada Company, that has entered into
an agreement to acquire Next Meats Co., Ltd. pending various conditions be met.
Government Regulations
The below does not extensively detail every single
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 restaurant(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, "WB Burgers Asia, Inc.",
have only one employee, our sole officer and Director Koichi Ishizuka, who is not compensated at present for his services. Our now wholly
subsidiary, WB Burgers Japan Co., Ltd. has two officers, Koichi Ishizuka, Chief Executive Officer, and Mitsuru Anthony, Chief Operating
Officer. The biographical information for Mr. Koichi Ishizuka is detailed herein on page 13 and the biographical information for Mr.
Mitsuru Anthony is directly below:
Mitsuru Anthony Ueno
Mitsuru
Anthony Ueno, age 47, graduated from UCLA in 2000 with a BA in Italian and Special Fields. In 2010, he obtained his MAFED (Master in
Fashion, Experience & Design) from SDA Bocconi School of Management in Milan, Italy. Mr. Ueno is an international marketing, branding
and cross border business management specialist and has nearly 20 years of foreign study and working experience. In 2017, Mr. Ueno founded,
and remains the owner of, Artigiappone, a Japanese Company offering a handmade bespoke suit brand. Also in 2017, he became an Executive Producer
at Photozou Co., Ltd. (Japan), a Company operating an online photo sharing website. In 2019, he became Chief Executive Officer of Forcellon
Holding, Inc. Pte. Ltd., a Singapore Company providing international business management and consulting services.
Aside from the two officers of WB Burgers
Japan Co., Ltd., the C
ompany has also hired four staff members, out of the anticipated eleven that will be required, to operate
our flagship restaurant location. Further, we have identified a Chef candidate, but negotiations are ongoing. We will require that our
store manager and Chef has the requisite training and skillset to take spearhead breakfast and dinner menu creation, as well as procurement
and cost vs profit calculations. The eight to ten employees will be a combination of full-time and part-time employees who will operate
our flagship store between the hours of 7:00 am to 11:00 pm. Specialized training for our staff will include, but not strictly be limited
to, food preparation, cooking, POS (point of sale) operations, sanitation, etc.
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Competition
The Japan food service market is highly competitive, with a major market
share held by prominent companies, such as McDonald's Corporation, Yum! Brands Inc., Zensho Holdings Co. Ltd, Skylark Group, MOS
Food Services Inc., and Yoshinoya Holdings Co. Ltd.
At present, we consider our primary competitor to be Shake Shack, which
entered the Japanese market in November of 2015. At present, Shake Shack has a total of twelve restaurant locations open within the country,
including locations in Tokyo, Yokohama, Kyoto and Osaka, respectively. We consider Shack Shake to be our primary competition because
they sell hamburgers and related foods similar to ours, their foods are not pre-cooked, and they give their customers a beeper until
the food is ready to be served, which is comparable to our own operations. We believe that our extensive marketing plans, strategic partnerships,
and our branding will provide us with the means to compete effectively in this highly competitive 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 September 14, 2021, we acquired 100% of the equity interest of WB Burgers
Japan Co., Ltd., a Japan Company. Following the acquisition, we ceased to be a shell company and adopted the same business plan as that
of our now wholly owned subsidiary, WB Burgers Japan Co., Ltd.
Through our wholly owned subsidiary, we hold the
rights
to the
"Master Franchise Agreement" with Jakes' Franchising LLC, a Delaware Limited Liability Company, as it pertains to the
establishment and operation of Wayback Burger Restaurants within the country of Japan.
The Master Franchise Agreement provides WB Burgers Japan Co., Ltd.
right to establish and operate Wayback Burgers restaurants in the country of Japan, and also license affiliated and unaffiliated
third parties ("Franchisees") to establish and operate Wayback Burgers restaurants in the Country of Japan. The Master
Franchise Agreement, amongst other things, also provides WB Burgers Japan Co., Ltd. the
right of first refusal
to enter
into a subsequent Master Franchise Agreement with Jake's Franchising, LLC to establish and operate Wayback Burgers restaurants
in the Countries of Indonesia, Malaysia (Eastern Malaysia only, Western Malaysia if it becomes available as it is currently licensed
to another party), the Philippines, Vietnam, China, India, Korea, Thailand, Singapore, and Taiwan.
We seek to make "Wayback Burgers" a nationally recognized
brand, if not a household name, within the country of Japan through the promotion and opening of various Wayback Burgers
Restaurants.
Fiscal Year End
Our fiscal year end is July 31st and the fiscal year end of
our wholly owned subsidiary, WB Burges Japan Co., Ltd. is May 31st.
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Results of Operations - WB Burgers Japan Co.
WB Burgers Japan Co. Ltd., referred to herein
as "WBJ", was incorporated on April 14, 2021 in Tokyo, Japan.
As of May 31, 2021, our wholly owned subsidiary, WB Burgers
Japan Co., Ltd. had total assets of $2,791,980, and no revenues to report for the year ended May 31, 2021.
For the Period April 14, 2021 (Inception) to May 31, 2021 WB
Burgers Japan Co., Ltd. had a net loss of $132. Prior to our acquisition of WB Burgers Japan Co., Ltd. on September 14, 2021, WBJ had
10,000 shares of common stock issued and outstanding, all of which were held by White Knight Co., Ltd. Koichi Ishizuka, owns and
controls White Knight Co., Ltd.
On September 14, 2021, we entered into an "Acquisition Agreement" with White Knight Co., Ltd., a Japan Company, whereas we issued 500,000,000
shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB Burgers Japan Co., Ltd.,
a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021. Following this transaction, WB Burgers Japan Co., Ltd. became our wholly owned subsidiary which we now operate through.
On
April 14, 2021, WBJ entered into a Master Franchise Agreement, "the Master Franchise Agreement", with Jake's
Franchising, LLC ("Franchisor"). The Master Franchise Agreement provides WBJ the rights to establish and operate Wayback
Burgers restaurants in the country of Japan, and license affiliated and unaffiliated third parties ("Franchisees") to
establish and operate Wayback Burgers restaurants in the Country of Japan. The Master Franchise Agreement, amongst other things,
also provides WBJ the right of first refusal to enter into a subsequent Master Franchise Agreement with Jake's
Franchising, LLC to establish and operate Wayback Burgers restaurants in the Countries of Indonesia, Malaysia (Eastern Malaysia only,
Western Malaysia if it becomes available as it is currently licensed to another party), the Philippines, Vietnam, China, India,
Korea, Thailand, Singapore, and Taiwan.
Upon
entering into the Master Franchise Agreement a non-refundable deposit of $100,000 was made to the Franchisor on behalf of  WBJ,
by related party, White Knight Co., Ltd ("White Knight").
White
Knight is controlled by our sole director, Koichi Ishizuka. The remainder of the franchise fee, $2,600,000, was recorded as payable to
the Franchisor as of May 31, 2021. The remaining fee of $2,600,000, due to Jakes Franchising LLC, was paid in full by the Company on
June 9, 2021. On June 9, 2021, upon remittance of the balance of $2,600,000 the Master Franchise Agreement was deemed to be effective
and was subsequently, executed by all parties.
Results of Operations - WB Burgers Asia, Inc.
Prior
to our acquisition of WB Burgers Japan Co., Ltd., we were deemed to be a blank check shell company. As of May 31, 2021 and July 31, 2020
we had no assets. For the year ended July 31, 2020 and the ten months ended May 31, 2021 we had no revenues. For the ten months ended
May 31, 2021 we had a net loss of $116,113 and for the period August 30, 2019 (Inception) to May 31, 2020, a net loss of $2,074. Our
net loss for both periods was attributable to general and administrative expenses.
Information
Regarding our Share Structure:
White Knight Co., Ltd. is our controlling shareholder.
White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka.
We have 1,010,454,545 shares of Common Stock and 1,000,000 shares
of Series A Preferred Stock issued and outstanding.
Future Plans
As detailed within our business plan we seek to begin monetizing
upon our Master Franchise Agreement held by WB Burgers Japan Co., Ltd., our wholly owned subsidiary. Through our wholly owned subsidiary
we seek to open our first Wayback Burgers location in Tokyo by the end of 2021, and thereafter open additional locations in Japan through
franchisees we may attract through promotional activities detailed above in our business plan beginning on page 6. We intend to use available
cash from monies that we had raised through the sale of common stock to various investors in reliance on Regulation S of the Securities
Act of 1933, as amended ("Regulation S"). We also intend to use monies that may be provided by our officer and director Koichi Ishizuka,
although Mr. Ishizuka has no obligation to provide or loan us funds.
SECURITY
OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT
As
of the date of this report, the Company has 1,010,454,545 shares of common stock and 1,000,000 shares of Series A Preferred Stock issued
and outstanding. which number of issued and outstanding shares of common stock and preferred stock have been used throughout this report.
Name
    and Address of Beneficial Owner
Shares
    of Common Stock Beneficially Owned
Common
    Stock Voting Percentage Beneficially Owned
Voting
    Shares Preferred Stock Are Able to Vote
Preferred
    Stock Voting Percentage Beneficially Owned
Total
    Voting Percentage Beneficially Owned (1)
Executive
    Officers and Directors
Koichi
    Ishizuka
1
101,363,636
10.03
%
0
0.0%
5.04
%
5%
    or greater Shareholders (of any class)
White
    Knight Co., Ltd.
2
552,335,050
54.66%
1,000,000
100.0%
77.21
%
Kiyoshi Noda
100,909,091
9.99
%
0
0%
5.02
%
Yuma Muranushi
100,909,091
9.99%
0
0%
5.02%
Total
855,516,868
84.67%
1,000,000
100%
92.29%
1
The row above for Koichi Ishizuka denotes shares held under his personal name.
2
White Knight Co., Ltd., is owned entirely by our sole officer and Director, 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 the WB
Burgers Asia, Inc. following the Acquisition Agreement are provided
below:
WB
Burgers Asia, Inc.
NAME
AGE
POSITION
Koichi Ishizuka
50
Chief
    Executive Officer, Chief Financial Officer, President, Secretary, Treasurer and Director
Koichi
Ishizuka
Mr.
Koichi Ishizuka, age 49, 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
currently also 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 July 23, 2021, Mr. Koichi Ishizuka was appointed as the Chief
Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director of Catapult Solutions, Inc., which is now
known as Dr. Foods, 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(s) can adequately perform the functions of such committees.
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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(s) are capable of analyzing and evaluating our financial statements and understanding internal controls
and procedures for financial reporting. The Director(s) of our Company do 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 officers and directors have
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, 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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Table of Contents
EXECUTIVE
COMPENSATION
Summary
Compensation Table:
Name
        and
principal
        position
Year
    Ended July 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
2020
0
0
0
0
0
0
0
0
Paul
                                    Moody,
Former
        Sole Officer and Director
2021
0
0
0
0
0
0
0
0
2020
0
0
0
0
0
0
0
0
Note to above table:
On May 7, 2021, Mr. Paul Moody resigned
as the Company's Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director. On May 7, 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 July 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 any officers or Directors.
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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
WB Burgers Asia, Inc.
On May 4, 2021, Business
Solutions Plus, Inc., a Nevada Corporation (the "Company"), entered into a Share Purchase Agreement (the "Agreement")
by and among Flint Consulting Services, LLC, a Wyoming Limited Liability Company ("FLINT"), and White Knight Co., Ltd., a
Japan Company ("WKC"), pursuant to which, on May 7, 2021, ("Closing Date") , FLINT sold 405,516,868 shares of
the Company's Restricted Common Stock and 1,000,000 Shares of Series A Preferred Stock, representing approximately 93.70% voting
control of the Company. WKC paid consideration of three hundred twenty-five thousand dollars ($325,000) (the "Purchase Price").
The consummation of the transactions contemplated by the Agreement resulted in a change in control of the Company, with WKC becoming
the Company's largest controlling stockholder.
The sole shareholder of White Knight Co.,
Ltd., a Japanese Company, is Koichi Ishizuka.
On May 7, 2021, Mr. Paul Moody resigned
as the Company's Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.
On May 7, 2021, Mr. Koichi Ishizuka was
appointed as the Company's Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.
On
August 30, 2021, our largest controlling shareholder, White Knight Co., Ltd., a Japanese Company, owned and controlled by our sole officer
and Director, Koichi Ishizuka, sold a total of 353,181,818 shares of restricted common stock of the Company to the following parties
in the respective quantities:
Name of Purchaser
Common Shares Purchased
Price Paid Per Share
Total Amount Paid ($)
Koichi Ishizuka
101,363,636
$0.0001
10,136.00
Rei Ishizuka
1
50,000,000
$0.0001
5,000.00
Kiyoshi Noda
100,909,091
$0.0001
10,091.00
Yuma Muranushi
100,909,091
$0.0001
10,091.00
1
Rei
Ishizuka is the wife of our sole officer and Director, Mr. Koichi Ishizuka.
In
regards to all of the above transactions White Knight Co., Ltd. claims an exemption from registration afforded by Section Regulation
S of the Securities Act of 1933, as amended ("Regulation S") for the above sales of the stock since the sales of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.
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Table of Contents
On
September 14, 2021, we entered into an "Acquisition Agreement" with White Knight Co., Ltd., a Japan Company, whereas we issued
500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB Burgers Japan
Co., Ltd., a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021. Following this transaction, WB Burgers Japan Co., Ltd. became our wholly owned subsidiary which we now operate through.
In
regards to the above transaction, the Company claims an exemption from registration afforded by Section Regulation S of the Securities
Act of 1933, as amended ("Regulation S") for the above sales/issuances of the stock since the sales/issuances of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.
The aforementioned
Acquisition Agreement agreement is attached herein as Exhibit 10.1. All references to the Acquisition Agreement and other exhibits to
this Current Report are qualified, in their entirety, by the text of such exhibits.
White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka. White Knight Co., Ltd. is our largest
controlling shareholder.
The Company's sole
officer and director, Koichi Ishizuka, paid expenses on behalf of the Company totaling $600 during the period ended May 31, 2021.
The Company's former sole officer and director, Paul Moody, paid expenses on behalf of the company totaling $4,013 during the
period ended May 31, 2021. Former related party, Jeffrey DeNunzio, paid expenses on behalf of the company totaling $6,500 during the
period ended May 31, 2021.
The $11,113 in total payments are
considered contributions to the company with no expectation of repayment and are posted as additional paid-in capital.
The Company's former sole
officer and director, Paul Moody, paid expenses on behalf of the company totaling $1,074 during the period ended July 31,
2020.
The $1,074 in total payments are
considered contributions to the company with no expectation of repayment and are posted as additional paid-in capital.
As of May 31, 2021 we utilized
home office space of our management at no cost.
WB Burgers Japan Co., Ltd.
During the period	 ended May 31, 2021, 10,000 shares
of common stock of WB Burgers Japan Co., Ltd., referred to herein as "WBJ", were sold to related party White Knight Co., Ltd.
("White Knight"). White Knight is controlled by our sole director, Koichi Ishizuka.
On April 14, 2021 WBJ entered into a Master Franchise
Agreement, "the Master Franchise Agreement", with Jake's Franchising, LLC ("Franchisor"). The Master Franchise
Agreement provides WBJ the rights to establish and operate Wayback Burgers restaurants in the country of Japan, and license affiliated
and unaffiliated third parties ("Franchisees") to establish and operate Wayback Burgers restaurants in the Country of Japan.
The Master Franchise Agreement, amongst other things, also provides WBJ the right of first refusal to enter into a subsequent Master Franchise
Agreement with Jake's Franchising, LLC to establish and operate Wayback Burgers restaurants in the Countries of Indonesia, Malaysia
(Eastern Malaysia only, Western Malaysia if it becomes available as it is currently licensed to another party), the Philippines, Vietnam,
China, India, Korea, Thailand, Singapore, and Taiwan.
Upon entering into the Master Franchise Agreement
a non-refundable deposit of $100,000 was made to the Franchisor on behalf of the Company, by related party, White Knight Co., Ltd ("White
Knight").
White Knight is controlled by our sole director, Koichi
Ishizuka. The remainder of the franchise fee, $2,600,000, was recorded as payable to the Franchisor as of May 31, 2021. The remaining
fee of $2,600,000, due to Jakes Franchising LLC, was paid in full by WBJ on June 9, 2021. On June 9, 2021, upon remittance of the balance
of $2,600,000 the Master Franchise Agreement was deemed to be effective and was subsequently, executed by all parties.
During the period ended May 31, 2021, White Knight paid an expense on
behalf of WBJ in the amount of $100,000. This payment was considered a loan to WBJ and, prior to its future forgiveness on October 1,
2021, was bearing a 1% annual interest rate, originally payable April 15, 2023. The loan was also unsecured. As mentioned
previously, the loan will be forgiven on October 1, 2021.
The remainder of the franchise fee, $2,600,000, due
to Jakes Franchising, LLC was recorded as payable to the Franchisor as of May 31, 2021. The $2,600,000, due to Jakes Franchising LLC,
was paid in full by WBJ on June 9, 2021. White Knight Co., Ltd. is not owed any monies as of the date of this report as it relates to
any loans or debts.
As of May 31, 2021 we utilized office space of White Knight at no cost.
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 officer(s), Director(s) 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
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, the Chief
Executive Officer and the Chief Financial Officer of the Company review the Company's internal accounting controls, practices
and policies.
Market
Price of & dividends on the registrants common equity & related matters
(a)
Market Information.
Our
common stock is quoted on the OTC Pink under the symbol "WBBA" 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
July
    31, 2021
$0.799
$0.18
April
    30, 2021
1
$0.475
$0.20
1
We were a party to a corporate reorganization, legally effective as of March 31, 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 April 30, 2021 only includes data stemming back to March 31, 2021.
(b)
Holders.
As
of the date of this current report on Form 8-K, we have 1,010,454,545 shares of common stock, $0.0001 par value, issued and outstanding
and 1,000,000 shares of Series A preferred stock, $0.0001 par value, issued and outstanding.
As
of the date of this report, we also have approximately 210 shareholders of record.
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
On or about July 1, 2021, we sold 9,090,909 shares of restricted common stock to SJ Capital Co., Ltd., a Japanese
Company, at a price of $0.20 per share of common stock. The total subscription amount paid by SJ Capital Co., Ltd. was approximately $1,818,181.80
or approximately 200,000,000 Japanese Yen.
SJ
Capital Co., Ltd., is owned and controlled by Senju Pharmaceutical Co., Ltd., a Japanese Company.
Mr.
Takeshi Sugisawa, the President of SJ Capital Co., Ltd., authorized the above transaction on behalf of SJ Capital Co., Ltd. Both SJ Capital
Co., Ltd., and Senju Pharmaceutical Co., Ltd. are considered non-related parties to the Company.
The
proceeds from the above sale of shares are to be used by the Company for working capital.
On
August 24, 2021, we sold 1,363,636 shares of restricted common stock to Yasuhiko Miyazaki, a Japanese Citizen, at a price of $0.20 per
share of common stock. The total subscription amount paid by Yasuhiko Miyazaki was approximately $272,727 or approximately 30,000,000
Japanese Yen. Mr. Yasuhiko Miyazaki is not a related party to the Company. The proceeds from the above sale of shares are to be used
by the Company for working capital.
On
September 14, 2021 we entered into an "Acquisition Agreement" with White Knight Co., Ltd., a Japan Company, whereas we
issued 500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB
Burgers Japan Co., Ltd., a Japan Company. Following this transaction, WB Burgers Japan Co., Ltd. became our wholly owned subsidiary
which we now operate through.
In
regards to all of the above transactions, the Company claims an exemption from registration afforded by Section Regulation S of the Securities
Act of 1933, as amended ("Regulation S") for the above sales/issuances of the stock since the sales/issuances of the stock were made to non-U.S. persons
(as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed selling efforts were
made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting on behalf of any of
the foregoing.
The aforementioned
Acquisition Agreement agreement is attached herein as Exhibit 10.1. All references to the Acquisition Agreement and other exhibits to
this Current Report are qualified, in their entirety, by the text of such exhibits.
White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka. White Knight Co., Ltd. is our largest controlling
shareholder.
DESCRIPTION
OF SECURITIES
We
have authorized capital stock consisting of 1,500,000,000 shares of common stock, $0.0001 par value per share ("Common
Stock") and 200,000,000 shares of preferred stock, $0.0001 par value per share ("Preferred Stock"). In regards to
our Preferred Stock, 1,000,000 shares are designated as Series A Preferred Stock, whereas every one share of Series A Preferred
Stock has voting rights equal to 1,000 votes of common stock.
As of
the date of this filing we have
1,010,454,545 shares of Common Stock and 1,000,000 shares of Series A Preferred Stock issued and
outstanding.
Common
Stock
Holders
of shares of Common Stock shall be entitled to cast one vote for each share held at all stockholders' meeting for all
purposes, including the election of directors. the Common Stock does not have cumulative voting rights.
No
holder of shares of stock of any class or series shall be entitled as a matter of right to subscribe for purchase or
receive any part of any new or additional issue of shares of stock of any class or series, or of securities convertible into shares
of stock of any class or series, whether now hereafter authorized or whether issued for money, for consideration other than money,
or by way of dividend.
We
have authorized 1,500,000,000 shares of Common Stock.
Preferred
Stock
The
Preferred Stock of the corporation shall be issuable by authority of the Board of Director(s) of the Corporation in one or more
classes or one or more series within any class and such classes or series shall have such voting powers, full or limited, or no
voting powers, and such designations, preferences, limitations  or restrictions as the Board of Directors of the Corporation
may determine, from time to time.
We
have 200,000,000 shares of Preferred Stock Authorized. In regards to our Preferred Stock, 1,000,000 shares are designated as Series
A Preferred Stock, whereas every one share of Series A Preferred Stock has voting rights equal to 1,000 votes of common
stock.
Options
and Warrants
None.
Convertible
Notes
None.
-16-
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
Index to Financial Statements
- WB Burgers Japan Co., Ltd.
(Audited)
Page
Report of Independent Registered Public Accounting Firm
F1
Financial Statements:
Balance Sheet
F2
Statement of Operations
F3
Statement of Changes in Stockholder (Deficit)
F4
Statement of Cash Flows
F5
Notes to Audited Financial Statements
F6 - F7
Index to Financial
Statements - WB Burgers Asia, Inc.
(Adjusted)
Note
:
The set of
financial statements disclosed in the below index are included since the fiscal year end of our now wholly owned subsidiary, WB Burgers
Japan Co., Ltd. differs from that of WB Burgers Asia, Inc.
WB Burgers Japan Co., Ltd. has
a fiscal year end of May 31
st
whereas we, WB Burgers Asia, Inc., have a fiscal year end of July 31
st
.
Page
Balance Sheet
F8
Statement of Operations
F9
Statement of Changes in Stockholder (Deficit)
F10-F11
Statement of Cash Flows
F12
Notes to Unaudited Financial Statements
F13 - F16
Index
to Financial Statements - Pro Forma Financial Information
Note
:
The
below Pro Forma Financial Information is included herein to give historical financial information of the registrant given the
September 14, 2021 acquisition of WB Burgers Japan Co., Ltd.
Page
Pro Forma Consolidated Balance Sheets
F17
Pro Forma Consolidated Statements of Operations and Comprehensive Loss
F18
-17-
Table of Contents
Report of Independent Registered Public
Accounting Firm
To the shareholders and the board of directors
of WB Burgers Japan Co., Ltd.
Opinion on the Financial Statements
We have audited the accompanying balance
sheet of WB Burgers Japan Co., Ltd. (the "Company") as of May 31, 2021, the related statement of operations, stockholders' equity
(deficit), and cash flows for the period April 14, 2021 (Inception) through May 31, 2021 and the related notes (collectively referred
to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial
position of the Company as of May 31, 2021, and the results of its operations and its cash flows for the period April 14, 2021 (Inception)
through May 31, 2021, in conformity with accounting principles generally accepted in the United States.
Substantial Doubt about the Company's
Ability to Continue as a Going Concern
The accompanying financial statements have
been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company's
significant operating losses raise substantial doubt about its ability to continue as a going concern. The financial statements do not
include any adjustments that might result from the outcome of this uncertainty.
Basis for Opinion
These financial statements are the responsibility
of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audit. We
are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are
required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and
regulations of the Securities and Exchange Commission and the PCAOB.
We conducted our audit in accordance with
the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we
engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's
internal control over financial reporting. Accordingly, we express no such opinion.
Our audit included performing procedures
to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that
respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.
/S BF Borgers CPA PC
BF Borgers CPA PC
We have served as the Company's auditor since 2021
Lakewood, CO
September 16, 2021
-F1-
Table of Contents
WB Burgers Japan Co., Ltd.
Balance Sheet
May
31,
2021
ASSETS
CURRENT ASSETS:
Cash
$
91,980
Total current assets
91,980
Franchise rights
2,700,000
TOTAL ASSETS
$
2,791,980
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
CURRENT LIABILITIES:
Accounts payable
$
2,600,000
Total current liabilities
2,600,000
Loan to company – related party, net accumulated interest
100,132
TOTAL LIABILITIES
$
2,700,132
STOCKHOLDERS' EQUITY(DEFICIT):
Common stock (1,000 yen par value, 2,000,000,000 shares authorized, 10,000 shares issued and outstanding as of May 31, 2021)
91,980
Accumulated deficit
(132)
Total Stockholders' Equity (Deficit)
91,848
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
$
2,791,980
The accompanying notes are an integral part of these
audited financial statements.
-F2-
Table of Contents
WB Burgers Japa
n
Co., Ltd.
Statement
of Operations
For
                                            the Period April 14, 2021 (Inception)
to
    May 31, 2021
Operating expenses
-
Total operating expenses
-
Other Income
Interest expense
132
Total Other Income
132
Income (loss) before income taxes provision
(132)
Provision for income taxes
-
Net income (loss)
$
(132)
Net income (loss) per common share - basic and diluted
$
(0.01)
Weighted average number of common shares outstanding - basic and diluted
10,000
The accompanying notes are an integral part of these
audited financial statements.
-F3-
Table of Contents
WB Burgers Japan Co., Ltd.
Statement of Changes in Stockholders' Equity
For the period April 14, 2021 (Inception) to May 31, 2021
Common
Shares
Par Value Common Shares
Additional Paid-in Capital
Retained Earnings (Accumulated Deficit)
Total
Balances, April 14, 2021
$
-
$
-
$
-
$
-
$
-
Common shares sold to related party
10,000
91,980
-
-
91,980
Net loss
-
-
-
(132)
(132)
Balances, May 31, 2021
$
10,000
$
91,980
$
-
$
(132)
$
91,848
The accompanying notes are an integral part of these
audited financial statements.
-F4-
Table of Contents
WB Burgers Japan Co., Ltd.
Statement of Cash Flows
For the Period April 14, 2021 (Inception) to
May 31,
2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)
$
(132)
Adjustment to reconcile net income (loss) to net cash provided by operating activities:
Changes in current assets and liabilities:
Accounts payable
2,600,000
Net cash provided by operating activities
2,599,868
CASH FLOWS FROM INVESTING ACTIVITIES:
Franchise rights
$
(2,700,000)
Net cash used in investing activities
(2,700,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Common shares sold to related party
$
91,980
Loan from related party
100,132
Cash flows provided by financing activities
192,112
Net change in cash
$
91,980
Beginning cash balance
-
Ending cash balance
$
91,980
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid
$
-
Income taxes paid
$
-
The accompanying notes are an integral part of these
audited financial statements.
-F5-
Table of Contents
WB Burgers Japan Co., Ltd.
Notes to the Financial Statements
For the Period April 14, 2021 (Inception)
to May 31, 2021
Note 1 – Organization and Description of Business
WB Burgers Japan Co. Ltd. (the "Company,"
"we," "us," or "our"), was incorporated on April 14, 2021 in Tokyo,
Japan.
Description of Business
The purpose of the Company shall be to engage in the
following business activities:
1. Operate and establish restaurant businesses
that serve processed foods, coffee,  tea and related products;
2. Recruit, promote, and support others to open
up restaurants in combination with any master franchising rights we may obtain during the course of business.
3. Manufacture, process, and sell various foods
and beverages, including but not limited to burgers, seasonings, high-end food products, beverages, etc.
4. Manufacturing and delivery of lunch boxes, ready-made
meals, and other processed foods;
Our headquarters is located in Minato Ward, Tokyo, Japan.
The Company's fiscal year-end is May 31
st
.
Recent Developments
In
January 2020, the World Health Organization (the "WHO") announced a global health emergency because of a new strain of coronavirus
("COVID-19") originating in Wuhan, China and the risks to the international community as the virus spread globally beyond
its point of origin. In March 2020, the WHO classified the COVID-19 outbreak as a pandemic based on the rapid increase in global exposure.
Our
operations have not been significantly impacted. No impairments were recorded as of May 31, 2021 and no triggering events or changes in
circumstances had occurred. However, the full impact of the COVID-19 pandemic continues to evolve subsequent to the fiscal year ended
May 31, 2021 and as of the date these financial statements are issued. As such, the full magnitude of the COVID-19 pandemic, and the resulting
impact, if any, on the Company's financial condition, liquidity, and future results of operations is uncertain. Management is actively
monitoring the global situation on our financial condition, liquidity, operations, suppliers, industry, and customers. Reduced demand
for products or impaired ability to meet customer demand (including as a result of disruptions at the Company's suppliers) could
have a material adverse effect on its business operations and financial performance. Given the daily evolution of the COVID-19 pandemic
and the global responses to curb its spread, the Company is not presently able to estimate the effects of the COVID-19 pandemic on its
results of operations, financial condition, or liquidity for the current fiscal year. As of the date of this filing, the Company's
recently commenced business operations have not been impacted.
Note 2 – Basis of Presentation and Significant Accounting
Policies
Basis of Presentation
This summary of significant accounting policies
is presented to assist in understanding the Company's financial statements. These accounting policies conform to accounting principles,
generally accepted in the United States of America ("US GAAP") and have been consistently applied in the preparation of the
financial statements.
Income Tax
Income taxes are provided for the tax effects of transactions
reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to differences between the
recorded book basis and the tax basis of assets and liabilities for financial and income tax reporting. Deferred tax assets and liabilities
represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities
are recovered or settled. Deferred taxes are also recognized for operating losses that are available to offset future taxable income and
tax credits that are available to offset future federal income taxes. The Company believes that its income tax filing positions and deductions
will be sustained on audit and does not anticipate any adjustments that will result in a material adverse effect on the Company's
financial condition, results of operations, or cash flow. Therefore, no reserves for uncertain income tax positions have been recorded
pursuant to ASC 740.
Fair Value of Financial Instruments
The Company's balance sheet includes
certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of
the relatively short period of time between the origination of these instruments and their expected realization.
ASC 820,
Fair Value Measurements and Disclosures
("ASC
820"), defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price)
in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement
date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based
on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant
assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists
of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities
(Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:
·
Level 1 – Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
·
Level 2 – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.
·
Level 3 - Inputs that are both significant to the fair value measurement and unobservable.
-F6-
Table of Contents
Fair value estimates discussed herein are based upon
certain market assumptions and pertinent information available to management as of May 31, 2021. The respective carrying value of certain
on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments. These financial
instruments include accrued expenses.
Share-Based Compensation
The Company measures the cost of services received
in exchange for an award of equity instruments based on the fair value of the award. For employees and directors and non-employees, the
fair value of the award is measured on the grant date. The fair value amount is then recognized over the period during which services
are required to be provided in exchange for the award, usually the vesting period.
The Company's stock-based compensation for the period ended May 31,
2021 was $0.
Recently Adopted Accounting Pronouncements
The
Company has adopted the Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC")
Topic 350 provides guidance on financial accounting and reporting related to franchise rights and other intangibles for U.S. GAAP. Per
ASC 350, originally issued as Financial Accounting Standards No. 142 in June 2001 and subsequently updated by Accounting Standards Update
("ASU") 2010-28, franchise rights are not amortized, but tested for impairment at the reporting unit level (the operating
segment or one level below). Under the rules, if conditions exist that it is "more likely than not" that fair value of reporting
unit is less than its carrying value, then a two-step impairment test is performed to identify potential franchise rights impairment and
measure the amount of loss to be recognized (if any). This franchise rights impairment test is required at least annually, or more frequently
if certain events occur and circumstances change.
No impairments were recorded as of May
31, 2021. Management determined that there has been no significant reduction in the fair market value of the franchise rights and no triggering
events or changes in circumstances had occurred to require an impairment test.
Note 3 –
Going Concern
The Company's
financial statements are prepared in accordance with GAAP applicable to a going concern that contemplates the realization of assets and
liquidation of liabilities in the normal course of business. The Company considered its going concern disclosure requirements in accordance
with ASC 240-40-50.
The Company did not generate any revenue during the period ended
May 31, 2021. Management plans to fund operating expenses with related party loans until the Company realizes sufficient revenue to cover
operating expenses. There is no assurance that management's plan will be successful.
The financial statements do not include any adjustments relating
to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary
if the Company cannot continue as a going concern.
Note
4 – Income Tax
The
Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to
generate taxable income in future periods. The tax benefit for the period presented is offset by a valuation allowance established against
deferred tax assets arising from the net operating losses, the realization of which could not be considered more likely than not. In
future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts
to be more likely than not. As of April 30, 2021, the Company has incurred a net loss of approximately $132 which resulted in a net operating
loss for income tax purposes.  The loss results in a deferred tax asset of approximately $28 at the effective statutory rate of
21%. The deferred tax asset has been offset by an equal valuation allowance. Given our inception on April 14, 2021, and our fiscal year
end of May 31, 2021, we have completed only one taxable fiscal year.
Note
5 – Commitments and Contingencies
The Company follows ASC 450-20,
Los
s
Contingencies,
to
report accounting for contingencies.  Liabilities for loss contingencies arising from claims, assessments, litigation, fines and
penalties and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment can
be reasonably estimated. There were no commitments or contingencies as of May 31, 2021 other than the below:
On April 14, 2021 the Company entered into a Master
Franchise Agreement, "the Master Franchise Agreement", with Jake's Franchising, LLC ("Franchisor"). The
Master Franchise Agreement provides the Company the rights to establish and operate Wayback Burgers restaurants in the country of Japan,
and license affiliated and unaffiliated third parties ("Franchisees") to establish and operate Wayback Burgers restaurants
in the Country of Japan. The Master Franchise Agreement, amongst other things, also provides the Company the right of first refusal to
enter into a subsequent Master Franchise Agreement with Jake's Franchising, LLC to establish and operate Wayback Burgers restaurants
in the Countries of Indonesia, Malaysia (Eastern Malaysia only, Western Malaysia if it becomes available as it is currently licensed to
another party), the Philippines, Vietnam, China, India, Korea, Thailand, Singapore, and Taiwan.
Upon entering into the Master Franchise Agreement
a non-refundable deposit of $100,000 was made to the Franchisor on behalf of the Company, by related party, White Knight Co., Ltd ("White
Knight").
White Knight is controlled by our sole director,
Koichi Ishizuka. The remainder of the franchise fee, $2,600,000, was recorded as payable to the Franchisor as of May 31, 2021. The
remaining fee of $2,600,000, due to Jakes Franchising LLC, was paid in full by the Company on June 9, 2021. On June 9, 2021, upon
remittance of the balance of $2,600,000 the Master Franchise Agreement was deemed to be effective and was subsequently, executed by
all parties.
Note 6 –
Stockholder Equity
Common Shares Issued
During the period	 ended May 31, 2021, 10,000 shares
of common stock were sold to related party White Knight Co., Ltd ("White Knight"). White Knight is controlled by our sole
director, Koichi Ishizuka.
Note
7 – Related-Party Transactions
Common shares
During the period	 ended May 31, 2021, 10,000 shares
of common stock were sold to related party White Knight Co., Ltd ("White Knight"). White Knight is controlled by our sole
director, Koichi Ishizuka.
Loan to Company
During the period ended May 31, 2021, White Knight
paid an expense on behalf of the Company totaling $100,000. This payment is considered a loan to the Company and is bearing 1% annual
interest and payable April 15, 2023. The loan is unsecured.
Office Space
The Company utilizes the office space of related party
White Knight at no cost.
Note
8 – Subsequent Events
On June 9, 2021, the balance of payment due pursuant
to aforementioned Master Franchise Agreement, in the amount of $2,600,000, was remitted to Jakes' Franchising, LLC, a Delaware
Limited Liability Company. Upon remittance of the balance of $2,600,000 the Master Franchise Agreement was deemed to be effective and
was subsequently, executed by all parties.
On September 14, 2021 our controlling shareholder, White Knight Co., Ltd. exchanged its equity interests in WB Burgers Japan Co., Ltd., for 500,000,000
shares of restricted common stock of WB Burgers Asia, Inc., a Nevada Company. Following this transaction, WB Burgers Asia, Inc., became
our parent Company owning 100% of WB Burgers Japan Co., Ltd. Pursuant to the aforementioned change in control, White Knight Co., Ltd.
agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021.
-F7-
Table of Contents
WB Burgers Asia, Inc.
May 31, 2021
(Unaudited)
July 31, 2020
(Audited)
TOTAL ASSETS
$
-
$
-
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
Accrued expenses
$
5,000
$
-
Total Current Liabilities
5,000
-
TOTAL LIABILITIES
5,000
-
Stockholders' Equity (Deficit)
Preferred stock ($.0001 par value, 200,000,000 shares authorized; 1,000,000 and 0 issued and outstanding as of May 31, 2021 and July 31, 2020, respectively)
100
-
Common stock ($.0001 par value, 500,000,000 shares authorized, 500,000,000 shares at $.0001 par value and 1,000,000 shares at $.001 par value issued and outstanding as of May 31, 2021 and July 31, 2020, respectively)
50,000
1,000
Additional paid-in capital
63,087
1,074
Accumulated deficit
(118,187)
(2,074)
Total Stockholders' Equity (Deficit)
(5,000)
-
TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)
$
-
$
-
The accompanying notes are an integral part of these
unaudited financial statements.
-F8-
Table of Contents
WB Burgers Asia, Inc.
Statement of Operations
(Unaudited)
For the Three Months Ended May 31, 2021
For the Ten Months Ended May 31, 2021
For the Three Months Ended May 31, 2020
For the Period August 30, 2019 (Inception) to May 31, 2020
Operating expenses
General and administrative expenses
$
107,013
$
116,113
$
-
$
2,074
Total operating expenses
107,013
116,113
-
2,074
Net loss
$
(107,013)
(116,113)
$
-
$
(2,074)
Basic and Diluted net loss per common share
$
(0.00)
(0.00)
$
-
$
(0.00)
Weighted average number of common shares outstanding - Basic and Diluted
500,000,000
500,000,000
1,000,000
1,000,000
The accompanying notes are an integral part of these
unaudited financial statements.
-F9-
Table of Contents
WB Burgers Asia, Inc.
Statement of Changes in Stockholders' Equity
(Deficit)
For the Period August 1, 2020 to May 31, 2021
Common Shares
Par Value Common Shares
Series A Preferred Shares
Par Value Series A Preferred Shares
Additional Paid-in Capital
Accumulated Deficit
Total
Balances, July 31, 2020
1,000,000
$
1,000
-
$
-
$
1,074
$
(2,074)
$
-
Net loss
-
-
-
-
-
(750)
(750)
Balances, October 31, 2020
1,000,000
$
1,000
-
$
-
$
1,074
$
(2,824)
$
(750)
Expenses paid on behalf of the Company and contributed to capital
-
-
-
-
6,950
-
6,950
Net loss
-
-
-
-
-
(8,050)
(8,050)
Balances,
    January 31, 2021
1,000,000
$
1,000
-
-
$
8,024
$
(10,874)
$
(1,850)
Common
    shares returned to the Company
(1,000,000)
(1,000)
-
-
1,000
-
-
Common
    shares issued after reorganization
500,000,000
50,000
-
-
(50,000)
-
-
Series
    A preferred shares issued after reorganization
-
-
1,000,000
100
99,900
-
100,000
Expenses
    paid on behalf of the Company and contributed to capital
-
-
-
-
4,163
-
4,163
Net
    loss
-
-
-
-
-
(107,313)
(107,313)
Balances,
    May 31, 2021
1,000,000
$
50,000
1,000,000
$
100
$
63,087
$
(118,187)
$
(5,000)
-F10-
Table
of Contents
WB Burgers Asia, Inc.
Statement of Changes in Stockholders' Equity
(Deficit)
For the Period August 30, 2019 (Inception) to May
31, 2020
Common Shares
Par Value Common Shares
Additional Paid-in Capital
Accumulated Deficit
Total
Balances, August 30, 2019
-
$
-
$
-
$
-
$
-
Common shares issued as compensation for services rendered to the company
1,000,000
1,000
-
-
1,000
Expenses paid on behalf of the Company and contributed to capital
-
-
1,074
-
1,074
Net loss
-
-
(2,074)
(2,074)
Balances, October 31, 2019
1,000,000
$
1,000
$
1,074
$
(2,074)
$
-
Balances, January 31, 2020
1,000,000
$
1,000
$
1,074
$
(2,074)
$
-
Balances, May 31, 2020
1,000,000
$
1,000
$
1,074
$
(2,074)
$
-
The accompanying notes are an integral part of these
unaudited financial statements.
-F11-
Table of Contents
WB Burgers
Asia, Inc.
Statement
of Cash Flows
(Unaudited)
For the Ten Months
Ended
May 31,
2021
For the Period
August
    30, 2019
(Inception) to
May 31,
2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss
$
(116,113)
$
(2,074)
Adjustment to reconcile net loss to net cash provided by (used in) operating activities:
Common stock issued as compensation
-
1,000
Preferred stock issued as compensation
100,000
-
Changes in current assets and liabilities:
Accrued expenses
5,000
-
Net cash used in operating activities
(11,113)
(1,074)
CASH FLOWS FROM FINANCING ACTIVITIES
Expenses contributed to capital
11,113
1,074
Net cash provided by financing activities
11,113
1,074
Net increase(decrease) in cash and cash equivalents
$
-
$
-
Beginning cash balance
-
-
Ending cash balance
$
-
$
-
Cash paid for:
Interest
$
-
$
-
Income taxes
$
-
$
-
The accompanying notes are an integral part of these
unaudited financial statements.
-F12-
Table of Contents
WB Burgers
Asia, Inc.
Notes to Financial Statements
(Unaudited)
Note 1 –
Organization and Description of Business
We
were originally incorporated in the state of Nevada on August 30, 2019, under the name Business Solutions Plus, Inc.
On August 30, 2019,
Paul Moody was appointed
Chief Executive Officer, Chief Financial Officer, President, Secretary,
Treasurer, and Director.
On February 9, 2021,
the Company filed, with the Secretary of State of Nevada ("NSOS"), Restated Articles of Incorporation.
On March 4, 2021, Business Solutions Plus,
Inc., (the "Company" or "Successor") announced on Form 8-K plans to participate in a holding company reorganization
("the Reorganization" or "Merger") with InterActive Leisure Systems, Inc. ("IALS" or "Predecessor"),
the Company and Business Solutions Merger Sub, Inc. ("Merger Sub"), collectively (the "Constituent Corporations")
pursuant to NRS 92A.180, NRS A.200, NRS 92A.230 and NRS 92A.250.
Immediately prior to the Reorganization,
the Company was a direct and wholly owned subsidiary of Interactive Leisure Systems, Inc. and Business Solutions Merger Sub, Inc. was
a direct and wholly owned subsidiary of the Company.
As disclosed in our 8-K filed on March 26,
2021, the above mentioned Reorganization was legally effective as of March 31, 2021.
Each share of Predecessor's
common stock issued and outstanding immediately prior to the Effective Time was converted into one validly issued, fully paid and non-assessable
share of Successor common stock. The control shareholder, (at the time) of the Predecessor, Flint Consulting Services, LLC, ("Flint")
a Wyoming limited liability company became the same control shareholder of the Successor. Jeffrey DeNunzio, as sole member of Flint is
(was) deemed to be the indirect and beneficial holder of 405,516,868 shares of Common Stock and 1,000,000 shares of Series A Preferred
Stock of the Company representing approximately 93.70% voting control of the Company. Paul Moody, (our now former sole officer/director),
was the same officer/director of the Predecessor. There are/were no other shareholders or any officer/director holding at least 5% of
the outstanding voting shares of the Company.
Immediately prior to the Effective
Time, and under the respective articles of incorporation of Predecessor and Successor, the Successor Capital Stock had the same designations,
rights, and powers and preferences, and the qualifications, limitations and restrictions thereof, as the Predecessor Capital Stock which
was automatically converted pursuant to the reorganization.
Immediately prior to the Effective
Time, the articles of incorporation and bylaws of Successor, as the holding company, contain provisions identical to the Articles of
Incorporation and Bylaws of Predecessor immediately prior to the merger, other than as permitted by NRS 92A.200.
Immediately prior to the Effective
Time, the articles of incorporation of Predecessor stated that any act or transaction by or involving the Predecessor, other than the
election or removal of directors of the Predecessor, that requires for its adoption under the NRS or the Articles of Incorporation of
Predecessor the approval of the stockholders of the Predecessor, shall require in addition the approval of the stockholders of Successor
(or any successor thereto by merger), by the same vote as is required by the articles of Incorporation and/or the bylaws of the Predecessor.
Immediately prior to the Effective
Time, the articles of incorporation and bylaws of Successor and Merger Sub were identical to the articles of incorporation and bylaws
of Predecessor immediately prior to the merger, other than as permitted by NRS 92A.200;
The Boards of Directors of Predecessor,
Successor, and Merger Sub approved the Reorganization, shareholder approval not being required pursuant to NRS 92A.180;
The Reorganization constituted
a tax-free organization pursuant to Section 368(a)(1) of the Internal Revenue Code;
Successor common stock traded in
the OTC Markets under the Predecessor ticker symbol "IALS" under which the common stock of Predecessor previously listed
and traded until the new ticker symbol "BSPI" was announced April 14, 2021 on the Financial Industry Regulatory Authority's
daily list with a market effective date of April 15, 2021. The CUSIP Number 45841W107 for IALS's common stock was suspended upon
market effectiveness. The Company received a new CUSIP Number 12330M107.
After completion of the Holding Company
Reorganization, the Company cancelled all of its stock held in Predecessor resulting in the Company as a stand-alone and separate entity
with no subsidiaries, no assets and negligible liabilities. The Company abandoned the business plan of its Predecessor and resumed its
former business plan of a blank check company after completion of the Merger.
On May 4, 2021, Business
Solutions Plus, Inc., a Nevada Corporation (the "Company"), entered into a Share Purchase Agreement (the "Agreement")
by and among Flint Consulting Services, LLC, a Wyoming Limited Liability Company ("FLINT"), and White Knight Co., Ltd., a
Japan Company ("WKC"), pursuant to which, on May 7, 2021, ("Closing Date") , FLINT sold 405,516,868 shares of
the Company's Restricted Common Stock and 1,000,000 Shares of Series A Preferred Stock, representing approximately 93.70% voting
control of the Company. WKC paid consideration of three hundred twenty-five thousand dollars ($325,000) (the "Purchase Price").
The consummation of the transactions contemplated by the Agreement resulted in a change in control of the Company, with WKC becoming
the Company's largest controlling stockholder.
The sole shareholder of White Knight Co.,
Ltd., a Japanese Company, is Koichi Ishizuka.
On May 7, 2021, Mr. Paul Moody resigned
as the Company's Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.
On May 7, 2021, Mr. Koichi Ishizuka was
appointed as the Company's Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director.
As of May 31, 2021, the Company had
not yet commenced any operations.
The Company has elected July 31st
as its year end.
Note 2 – Summary of Significant
Accounting Policies
Basis of Presentation
This summary of significant accounting
policies is presented to assist in understanding the Company's financial statements. These accounting policies conform to accounting principles,
generally accepted in the United States of America, and have been consistently applied in the preparation of the financial statements.
Use of Estimates
The preparation of financial statements
in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. In the opinion of management, all adjustments necessary in order
to make the financial statements not misleading have been included. Actual results could differ from those estimates.
Cash and Cash Equivalents
The Company considers all highly
liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Cash and cash equivalents
at May 31, 2021 and July 31, 2020 were $0.
-F13-
Table of Contents
Income Taxes
The Company accounts for income taxes
under ASC 740, "
Income Taxes
."  Under the asset and liability method of ASC 740, deferred tax assets and liabilities
are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing
assets and liabilities and their respective tax bases.  Deferred tax assets and liabilities are measured using enacted tax rates
expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The
effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs.  A
valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets
through future operations. No deferred tax assets or liabilities were recognized at May 31, 2021 and July 31, 2020.
Basic Earnings (Loss) Per Share
The Company computes basic and diluted
earnings (loss) per share in accordance with ASC Topic 260,
Earnings per Share
. Basic earnings (loss) per share is computed
by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. Diluted earnings
(loss) per share reflects the potential dilution that could occur if stock options and other commitments to issue common stock were exercised
or equity awards vest resulting in the issuance of common stock that could share in the earnings of the Company.
The Company does not have any potentially
dilutive instruments as of May 31, 2021 and, thus, anti-dilution issues are not applicable.
Fair Value of Financial Instruments
The Company's
balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their
fair value because of the relatively short period of time between the origination of these instruments and their expected realization.
ASC 820,
Fair Value Measurements
and Disclosures
, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an
exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants
on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions
developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about
market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair
value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical
assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy
are described below:
- Level 1 - Unadjusted quoted prices
in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.
- Level 2 - Inputs other than quoted
prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices
for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are
not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are
derived principally from or corroborated by observable market data by correlation or other means.
- Level 3 - Inputs that are both
significant to the fair value measurement and unobservable.
Fair value estimates discussed herein
are based upon certain market assumptions and pertinent information available to management as of May 31, 2021. The respective carrying
value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments.
These financial instruments include accrued expenses.
Related Parties
The Company follows ASC 850,
Related
Party Disclosures,
for the identification of related parties and disclosure of related party transactions.
Share-Based Compensation
ASC 718, "
Compensation –
Stock Compensation
", prescribes accounting and reporting standards for all share-based payment transactions in which employee
services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments
such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee
stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized
over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period
(usually the vesting period).
The Company accounts for stock-based
compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, "
Equity – Based Payments
to Non-Employees."
Measurement of share-based payment transactions with non-employees is based on the fair value
of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair
value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.
The Company had no
stock-based compensation plans as of May 31, 2021.
The Company's stock-based compensation
for the periods ended May 31, 2021 and July 31, 2020 were $100,000 and $1,000, respectively.
Recently Issued Accounting Pronouncements
In
February 2016, the FASB issued ASU 2016-02,
Leases (Topic 842). ASU 2016-02
is amended by ASU 2018-01, ASU2018-10, ASU
2018-11, ASU 2018-20 and ASU 2019-01, which FASB issued in January 2018, July 2018, July 2018, December 2018 and March 2019, respectively
(collectively, the amended ASU 2016-02). The amended ASU 2016-02 requires lessees to recognize on the balance sheet a right-of-use asset,
representing its right to use the underlying asset for the lease term, and a lease liability for all leases with terms greater than 12
months. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee have not significantly
changed from current GAAP. The amended ASU 2016-02 retains a distinction between finance leases (i.e. capital leases under current GAAP)
and operating leases. The classification criteria for distinguishing between finance leases and operating leases will be substantially
similar to the classification criteria for distinguishing between capital leases and operating leases under current GAAP. The amended
ASU 2016-02 also requires qualitative and quantitative disclosures designed to assess the amount, timing, and uncertainty of cash flows
arising from leases. A modified retrospective transition approach is permitted to be used when an entity adopts the amended ASU 2016-02,
which includes a number of optional practical expedients that entities may elect to apply.
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We
have no assets and or leases as of May 31, 2021 and do not believe we will be impacted in the foreseeable future by the newly
adopted accounting standard(s) mentioned above.
The Company has implemented all new
accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other
new pronouncements that have been issued that might have a material impact on its financial position or results of operations.
Note 3 – Going Concern
The Company's financial statements
are prepared in accordance with generally accepted accounting principles applicable to a going concern that contemplates the realization
of assets and liquidation of liabilities in the normal course of business.
The Company demonstrates adverse
conditions that raise substantial doubt about the Company's ability to continue as a going concern for one year following the issuance
of these financial statements. These adverse conditions are negative financial trends, specifically operating loss, working capital deficiency,
and other adverse key financial ratios.
The Company has not established
any source of revenue to cover its operating costs. Management plans to fund operating expenses with related party contributions to capital
and the sale of shares of stock. There is no assurance that management's plan will be successful. The financial statements do not include
any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities
that might be necessary in the event that the Company cannot continue as a going concern.
Note 4 –
Income Taxes
The Company has not
recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable
income in future periods. The tax benefit for the period presented is offset by a valuation allowance established against deferred tax
assets arising from the net operating losses, the realization of which could not be considered more likely than not. In future periods,
tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely
than not.
As of May 31, 2021,
the Company has incurred a net loss of approximately $18,187 which resulted in a net operating loss for income tax purposes.  The
loss results in a deferred tax asset of approximately $3,819 at the effective statutory rate of 21%. The deferred tax asset has been offset
by an equal valuation allowance. Given our inception on August 30, 2019, and our fiscal year end of July 31, 2020, we had completed only
one taxable fiscal year as of May 31, 2021.
Note 5 – Commitments
and Contingencies
The Company follows
ASC 450-20,
Los
s
Contingencies,
to report accounting for contingencies.  Liabilities for loss contingencies
arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it is probable that a liability
has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments or contingencies as of May 31,
2021.
Note 6 – Accrued
Expenses
Accrued expenses totaled
$5,000 and $0 as of May 31, 2021 and July 31, 2020, respectively, and consisted primarily of professional fees.
Note 7 – Shareholder Equity
Preferred Stock
The authorized preferred stock of
the Company consists of 200,000,000 shares with a par value of $0.0001. There were 1,000,000 shares issued and outstanding as of May 31,
2021 and no shares issued and outstanding as of July 31, 2020.
On February 9, 2021, the Company filed, with the Secretary of State of
Nevada, ("NSOS") Restated Articles of Incorporation which amended the par value and authorized preferred stock. The Company
withdrew its designated Series Z Preferred Stock and designated a new class of preferred stock described as Series A Preferred Stock.
No shares of Preferred Stock of any series were issued and outstanding prior to or after the recording of the Restated Articles of Incorporation
with NSOS. . After the amendment, total authorized shares were 700,000,000, 500,000,000 common shares and 200,000,000 preferred shares,
both with a par value of $.0001.
On March 4, 2021, the Company announced on Form 8-K plans to participate
in a holding company reorganization ("the Reorganization" or "Merger") with InterActive Leisure Systems, Inc.
("IALS" or "Predecessor"), the Company and Business Solutions Merger Sub, Inc. ("Merger Sub"), collectively
(the "Constituent Corporations") pursuant to NRS 92A.180, NRS A.200, NRS 92A.230 and NRS 92A.250.
Immediately prior to the Reorganization, the Company was a direct and wholly
owned subsidiary of Interactive Leisure Systems, Inc. and Business Solutions Merger Sub, Inc. was a direct and wholly owned subsidiary
of the Company.
As disclosed in our 8-K filed on March 26, 2021, the above-mentioned Reorganization
was legally effective as of March 31, 2021.
Each share of Predecessor's common stock issued and
outstanding immediately prior to the Effective Time was converted into one validly issued, fully paid and non-assessable share of
Successor common stock. The control shareholder of the Predecessor, Flint Consulting Services, LLC, ("Flint") a Wyoming
limited liability company became the same control shareholder of the Successor. Jeffrey DeNunzio, as sole member of Flint is (now
was) deemed to be the indirect and beneficial holder 1,000,000 shares of Series A Preferred Stock of the Company. Paul Moody, our
former sole officer/director is the same officer/director of the Predecessor. The Series A Preferred shares were valued at $.10 per
share when issued.
On May 4, 2021, the Company entered into a Share Purchase
Agreement (the "Agreement") by and among Flint Consulting Services, LLC, a Wyoming Limited Liability Company ("FLINT"),
and White Knight Co., Ltd., a Japan Company ("WKC"), pursuant to which, on May 7, 2021, ("Closing Date") , FLINT
sold 405,516,868 shares of the Company's Restricted Common Stock and 1,000,000 Shares of Series A Preferred Stock, representing
approximately 93.70% voting control of the Company. WKC paid consideration of three hundred twenty-five thousand dollars ($325,000) (the
"Purchase Price"). The consummation of the transactions contemplated by the Agreement resulted in a change in control of the
Company, with WKC becoming the Company's largest controlling stockholder.
The sole shareholder of White Knight Co., Ltd., a Japanese Company, is
Koichi Ishizuka.
Common Stock
The authorized common stock of the
Company consists of 500,000,000 shares with a par value of $0.0001 at May 31, 2021 and with a par value of $.001 at July 31, 2020 . There
were 500,000,000 shares of common stock issued and outstanding as of May 31, 2021 and 1,000,000 shares issued and outstanding as of July
31, 2020.
On February 9, 2021, the Company filed, with the Secretary of State of
Nevada, ("NSOS") Restated Articles of Incorporation which amended the Company's par value and authorized common stock.
.. After the amendment, total authorized shares were 700,000,000, 500,000,000 common shares and 200,000,000 preferred shares, both with
a par value of $.0001.
On August 30, 2019, 1,000,000 common
shares were issued to Flint Consulting Services for development of the Company's business plan.
On March 3, 2021, 1,000,000 common shares of the Company held and owned
by Flint Consulting Services, LLC were cancelled and returned to the treasury of the Company. This action resulted in no shares issued
and outstanding. On March 4, 2021, The Company announced on Form 8-K plans to participate in a holding company reorganization ("the
Reorganization" or "Merger") with InterActive Leisure Systems, Inc. ("IALS" or "Predecessor"),
the Company and Business Solutions Merger Sub, Inc. ("Merger Sub"), collectively (the "Constituent Corporations")
pursuant to NRS 92A.180, NRS A.200, NRS 92A.230 and NRS 92A.250.
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Immediately prior to the Reorganization, the Company was a direct and wholly
owned subsidiary of Interactive Leisure Systems, Inc. and Business Solutions Merger Sub, Inc. was a direct and wholly owned subsidiary
of the Company.
As disclosed in our 8-K filed on March 26, 2021, the above-mentioned Reorganization
was legally effective as of March 31, 2021.
Each share of Predecessor's common stock issued and outstanding
immediately prior to the Effective Time was converted into one validly issued, fully paid and non-assessable share of Successor common
stock. The control shareholder of the Predecessor, Flint Consulting Services, LLC, ("Flint") a Wyoming limited liability company
became the same control shareholder of the Successor.
On May 4, 2021, the Company entered into a Share Purchase
Agreement (the "Agreement") by and among Flint Consulting Services, LLC, a Wyoming Limited Liability Company ("FLINT"),
and White Knight Co., Ltd., a Japan Company ("WKC"), pursuant to which, on May 7, 2021, ("Closing Date") , FLINT
sold 405,516,868 shares of the Company's Restricted Common Stock and 1,000,000 Shares of Series A Preferred Stock, representing
approximately 93.70% voting control of the Company. WKC paid consideration of three hundred twenty-five thousand dollars ($325,000) (the
"Purchase Price"). The consummation of the transactions contemplated by the Agreement resulted in a change in control of the
Company, with WKC becoming the Company's largest controlling stockholder.
The sole shareholder of White Knight Co., Ltd., a Japanese Company, is
Koichi Ishizuka.
Additional Paid-In Capital
The Company's sole
officer and director, Koichi Ishizuka, paid expenses on behalf of the Company totaling $600 during the period ended May 31, 2021.
The Company's former sole officer and director, Paul Moody, paid expenses on behalf of the company totaling $4,013 during the
period ended May 31, 2021. Former related party, Jeffrey DeNunzio, paid expenses on behalf of the company totaling $6,500 during the
period ended May 31, 2021.
The $11,113 in total payments are
considered contributions to the company with no expectation of repayment and are posted as additional paid-in capital.
The Company's former sole
officer and director, Paul Moody, paid expenses on behalf of the company totaling $1,074 during the period ended July 31,
2020.
The $1,074 in total payments are
considered contributions to the company with no expectation of repayment and are posted as additional paid-in capital.
Note 8 – Related-Party Transactions
Office Space
We utilize the home office space
and equipment of our management at no cost.
Note 9 – Subsequent Events
On
July 1, 2021 we filed an amendment to our Articles of Incorporation with the Nevada Secretary of State, resulting in an increase to our
authorized shares of common stock from 500,000,000 to 1,500,000,000.
A
Certificate of Amendment to change our name, from Business Solutions Plus, Inc., to WB Burgers Asia, Inc. was filed with the Nevada Secretary
of State on June 18, 2021 with a legal effective date of July 2, 2021. The name change to WB Burgers Asia, Inc., as well as a change
of our ticker symbol from BSPI to WBBA, was announced by FINRA, via their "daily list", on July 7, 2021, with a market effective
date of both on July 8, 2021. The new CUSIP number associated with our common stock, as of the market effective date of July 8, 2021,
is 94684P100.
On
August 30, 2021, our largest controlling shareholder, White Knight Co., Ltd., a Japanese Company, owned and controlled by our sole officer
and Director, Koichi Ishizuka, sold a total of 353,181,818 shares of restricted common stock of the Company to the following parties
in the respective quantities:
Name of Purchaser
Common Shares Purchased
Price Paid Per Share
Total Amount Paid ($)
Koichi Ishizuka
101,363,636
$0.0001
10,136.00
Rei Ishizuka
1
50,000,000
$0.0001
5,000.00
Kiyoshi Noda
100,909,091
$0.0001
10,091.00
Yuma Muranushi
100,909,091
$0.0001
10,091.00
1
Rei
Ishizuka is the wife of our sole officer and Director, Mr. Koichi Ishizuka.
In
regards to all of the above transactions White Knight Co., Ltd. claims an exemption from registration afforded by Section Regulation
S of the Securities Act of 1933, as amended ("Regulation S") for the above sales of the stock since the sales of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.
On
September 14, 2021 we entered into an "Acquisition Agreement" with White Knight Co., Ltd., a Japan Company, whereas we
issued 500,000,000 shares of restricted common stock to White Knight Co., Ltd., in exchange for 100% of the equity interests of WB
Burgers Japan Co., Ltd., a Japan Company. Pursuant to the agreement, on October 1, 2021, White Knight Co., Ltd. agrees to forgive any outstanding loans with WB Burgers Japan Co.,
Ltd. as of October 1, 2021. Following this transaction, WB Burgers Japan Co., Ltd. became our wholly owned subsidiary which we
now operate through.
In
regards to the above transaction, the Company claims an exemption from registration afforded by Section Regulation S of the Securities
Act of 1933, as amended ("Regulation S") for the above sales/issuances of the stock since the sales/issuances of the stock were made
to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed
selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting
on behalf of any of the foregoing.
White
Knight Co., Ltd., is owned entirely by our sole officer and Director, Koichi Ishizuka. White Knight Co., Ltd. is our largest controlling
shareholder.
Following
the adoption of the business plan of our wholly owned subsidiary, WB Burgers Japan Co., Ltd., on September 14, 2021, we ceased to be a
shell company.
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The following unaudited pro forma consolidated financial statements
are based on our historical consolidated financial statements and WB Burgers Asia's historical financial statements as adjusted
to give effect to May 31, 2021 acquisition of WB Burgers Japan Co. The unaudited pro forma consolidated balance sheet as of May 31, 2021
gives effect to the acquisition of WB Burgers Japan Co. as if it had occurred on May 31, 2021. The pro forma combined financial statements
do not necessarily reflect what the combined company's financial condition or results of operations would have been had the acquisition
occurred on the dates indicated. They also may not be useful in predicting the future financial condition and results of operations of
the combined company. The actual financial position and results of operations may differ significantly from the pro forma amounts reflected
herein due to a variety of factors.
WB BURGERS ASIA, INC.
(UNAUDITED PRO FORMA CONSOLIDATED BALANCE SHEETS)
WB BURGERS ASIA, INC.
WB BURGERS JAPAN CO., LTD.
Consolidated
May 31, 2021
May 31, 2021
Pro Forma
Pro Forma
Adjustment
Result
ASSETS
Current Assets
Cash and cash equivalents
$
-
$
91,980
$
-
$
91,980
TOTAL CURRENT ASSETS
-
91.980
-
91,980
Franchise rights
-
2,700,000
-
2,700,000
TOTAL NONCURRENT ASSETS
-
2,700,000
-
2,700,000
TOTAL ASSETS
$
-
$
2,791,980
$
-
$
2,791,980
LIABILITIES AND SHAREHOLDERS' DEFICIT
Current liabilities:
Accounts payable
$
-
$
2,600,000
$
-
$
2,600,000
Accrued expenses
5,000
-
-
5,000
TOTAL CURRENT LIABILITIES
5,000
2,600,000
-
2,605,000
Loan to company – related party, net accumulated interest
-
100,132
-
100,132
TOTAL LIABILITIES
5,000
2,700,132
-
2,705,132
SHAREHOLDERS' DEFICIT
Preferred stock ($.0001 par value, 200,000,000 shares authorized;
1,000,000 issued and outstanding as of May 31, 2021)
100
-
-
100
Common stock ($.0001 par value, 500,000,000 shares authorized,
5,000,000 shares issued and outstanding as of May 31, 2021)
50,000
-
-
50,000
Common stock (1,000 yes par value, 2,000,000,000 shares authorized,
10,000 shares issued and outstanding as of May 31, 2021
-
91,980
(91,980)
-
Additional paid in capital
63,087
-
91,980
155,067
Accumulated deficit
(118,187)
(132)
-
(118,319)
TOTAL SHAREHOLDERS' DEFICIT
(5,000)
91,848
-
86,848
TOTAL LIABILITIES & STOCKHOLDERS' DEFICIT
$
-
$
2,791,980
$
-
$
2,791,980
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WB BURGERS ASIA, INC.
(UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS)
Pro Forma
Consolidated
Adjustment
WB BURGERS ASIA,INC.
WB BURGERS JAPAN CO., LTD.
For the ten months Ended
For
    the period from April 14, 2021 (Inception) through
For the year Ended
May 31, 2021
May 31, 2021
May 31, 2021
Operating Expenses
General and Administrative Expenses
$
116,113
$
-
$
-
$
116,113
Total Operating expenses
116,113
-
-
116,113
Other Income
Interest expense
-
132
-
132
Total Other income (expense)
-
(132)
-
(132)
NET LOSS
$
(116,113)
$
(132)
$
-
$
(116,245)
BASIC AND DILUTED NET LOSS PER COMMON SHARE
$
(0.00)
$
(0.00)
$
$
(0.00)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED
500,000,000
10,000
(10,000)
500,000,000
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CHANGES
IN AND DISAGREEMENTS WITH ACCOUNTANTS ON
ACCOUNTING
AND FINANCIAL DISCLOSURE
None.
ITEM
9.01 FINANCIAL STATEMENTS AND EXHIBITS
Incorporated
herein by reference. Please refer to the above financial statements in their entirety beginning on page 17.
EXHIBITS
TO FORM 8-K
Exhibit
    Number
Description
    of Exhibit
3.1
Restated Articles of Incorporation
(1)
3.11
Amendment to our Certificate of Incorporation
(2)
3.12
Amendment to our Certificate of Incorporation
(3)
3.2
Bylaws
(4)
10.1
Acquisition
    Agreement (5)
10.2
Copy
    of Master Franchise Agreement (5)
(1)
Incorporated herein by reference to the Form 8-K originally filed on March 4, 2021.
(2)
Incorporated herein by reference to the Form 8-K originally filed on June 22, 2021.
(3)
Incorporated herein by reference to the Form 8-K originally filed on July 8, 2021.
(4) Incorporated herein by reference to the Form 10-12G originally filed on December 28, 2021.
(5) Filed herewith. The Master Franchise Agreement attached
herein as an exhibit to this Form 8-K is an unsigned copy of the original agreement. The Company retains a signed copy of the
original agreement dated June 9, 2021.
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.
WB Burgers Asia, Inc.
Dated:
September 16, 2021
By:
/s/ Koichi Ishizuka
Koich
Ishizuka,
Chief
Executive Officer and Director
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