UNITED STATES

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

(Mark One)

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~February~~May 2831, 2022

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ______ to _______

Commission File No. 333-213996

TEMIR CORP.

(Exact name of registrant as specified in its charter)

Nevada

(State or Other Jurisdiction of Incorporation or Organization)

98-1321204		7999
IRS Employer Identification Number		Primary Standard Industrial Classification Code Number

Temir Corp.

Suite 1802-03, 18/F, Strand 50, 50 Bonham Strand, Sheung Wan, Hong Kong

Tel. 852-28527388

Email: rchan@jtifs.com.hk

(Address and telephone number of principal executive offices)

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Common Stock		TMRR		OTC Markets

Indicate by checkmark whether the issuer: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☐	Smaller reporting company	☒
		Emerging growth company	☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

Applicable Only to Issuer Involved in Bankruptcy Proceedings During the Preceding Five Years.

Indicate by checkmark whether the issuer has filed all documents and reports required to be filed by Section 12, 13 and 15(d) of the Securities Exchange Act of 1934 after the distribution of securities under a plan confirmed by a court. Yes ☐ No ☐

Applicable Only to Corporate Issuers:

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the most practicable date:

As of ~~April~~July 1418, 2022, the registrant had 6,692,182 shares of common stock issued and outstanding. No market value has been computed based upon the fact that no active trading market has been established as of ~~April~~July 1418, 2022.

TEMIR CORP.

FORM 10-Q

~~February 28~~May 31, 2022

TABLE OF CONTENTS

Part I	FINANCIAL INFORMATION	1
Item 1	Financial Statements	1
Item 2	Management’s Discussion And Analysis Of Financial Condition And Results Of Operations	1918
Item 3	Quantitative And Qualitative Disclosures About Market Risk	2423
Item 4	Controls And Procedures	24
Part II	OTHER INFORMATION	25
Item 1	Legal Proceedings	25
Item 1A	Risk Factors	25
Item 2	Unregistered Sales Of Equity Securities And Use Of Proceeds	25
Item 3	Defaults Upon Senior Securities	25
Item 4	Mine Safety Disclosures	25
Item 5	Other Information	25
Item 6	Exhibits	25
	Signatures	26

FORWARD LOOKING STATEMENTS

Statements made in this Form 10-Q that are not historical or current facts are “forward-looking statements” made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the “Act”) and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate” or “continue,” or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management’s best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

TEMIR CORP. CONDENSED CONSOLIDATED BALANCE SHEETS AS OF ~~FEBRUARY~~MAY 2831, 2022 AND AUGUST 31, 2021 (Unaudited) (In U.S. dollars except for number of shares)

	February 28, 2022			August 31, 2021
	May 31, 2022			August 31, 2021
CURRENT ASSETS
Cash	$	813,~~377~~867		$	9,727
Accounts receivable		2242,~~400~~433			40,898
Tax recoverable		981			981
Prepaid expenses, deposits and other current assets		302			302
Total current assets	$	32,060		$	51,908
TOTAL CURRENT ASSETS		57,583			51,908
NON-CURRENT ASSETS
Non-marketable equity securities		1			1
TOTAL ASSETS	$	3257,~~061~~584		$	51,909
CURRENT LIABILITIES
Accounts payable, other payables and accrued liabilities	$	4872,~~293~~744		$	82,849
Amount due to a related company		280,740			163,988
Tax payable		-			-
Amount due to a shareholder		321,832			316,120
Amount due to a related company		315,819			163,988
Total liabilities		650,865			562,957
Amount due to a shareholder		335,965			316,120
Total liabilities		724,528			562,957
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ DEFICIT
Common stock, $0.001 par value 75,000,000 shares authorized; 6,692,182 shares issued and outstanding as of February 28, 2022 and August 31, 2021		6,692			6,692
Common stock, $0.001 par value 75,000,000 shares authorized; 6,692,182 shares issued and outstanding as of May 31, 2022 and August 31, 2021		6,692			6,692
Additional paid-in capital		444,590			444,590
Accumulated deficit		(1,~~070~~118,~~086~~226	)		(962,330	)
TOTAL STOCKHOLDERS’ DEFICIT		(~~618~~666,~~804~~944	)		(511,048	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	3257,~~061~~584		$	51,909

The accompanying notes are an integral part of these condensed financial statements.

TEMIR CORP. CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) FOR THE THREE AND ~~SIX~~NINE MONTHS ENDED ~~FEBRUARY~~MAY 2831, 2022 AND ~~FEBRUARY 28,~~ 2021

(Unaudited)
(In U.S. dollars except for number of shares)

	Three months ended						Six months ended
	Three months ended May 31,						Nine months ended May 31,
	February 28, 2022			February 28, 2021			February 28, 2022			February 28, 2021
	2022			2021			2022			2021
REVENUE	$	5185,~~480~~610		$	7136,~~402~~476		$	~~121~~206,~~113~~723		$	83120,~~784~~260
Cost of revenue		(4781,~~977~~950	)		(6833,~~991~~113	)		(~~113~~195,~~954~~904	)		(80113,~~754~~867	)
GROSS PROFIT		3,~~503~~660			23,~~411~~363			710,~~159~~819			36,~~030~~393
General and administrative expenses		(8451,~~577~~928	)		(3944,~~668~~110	)		(~~120~~171,~~043~~971	)		(~~102~~146,~~559~~669	)
LOSS FROM OPERATIONS		(8148,~~074~~268	)		(3740,~~257~~747	)		(~~112~~161,~~884~~152	)		(99140,~~529~~276	)
Other income		5,128			~~965~~-			5,~~128~~256			965
LOSS BEFORE INCOME TAX		(7548,~~946~~140	)		(3640,~~292~~747	)		(~~107~~155,~~756~~896	)		(98139,~~564~~311	)
Income tax expense		-			(314	)		-			(402	)
Income tax credit		-			402			-			-
NET LOSS AND TOTAL COMPREHENSIVE LOSS	$	(7548,~~946~~140	)	$	(3640,~~606~~345	)	$	(~~107~~155,~~756~~896	)	$	(98139,~~966~~311	)
Loss per common share:
Basic and diluted	$	(0.0100	)*	$	(0.01	)	$	(0.02	)	$	(0.0102	)
Weighted Average Number of Common Shares Outstanding:
Basic and diluted		6,692,182			6,692,182			6,692,182			6,692,182

~~The accompanying~~* ~~notes~~Less ~~are~~than an$0.01 ~~integral~~per ~~part of these condensed financial statements.~~share

2The accompanying notes are an integral part of these condensed financial statements.

TEMIR CORP. CONDENSED CONSOLDIATED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT) FOR THE THREE AND SIX MONTHS ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021 (Unaudited) (In U.S. dollars except for number of shares)2

	Number of Common shares		Amount		Additional Paid-in Capital		Accumulated Deficit			Total Stockholders’ Equity (Deficit)
FOR THE SIX MONTHS ENDED FEBRUARY 28, 2021
Balance as of September 1, 2020		6,692,182	$	6,692	$	444,590	$	(695,468	)	$	(244,186	)
Net loss for the period		-		-		-		(98,966	)		(98,966	)
Balance as of February 28, 2021		6,692,182	$	6,692	$	444,590	$	(794,434	)	$	(343,152	)
FOR THE SIX MONTHS ENDED FEBRUARY 28, 2022
Balance as of September 1, 2021		6,692,182	$	6,692	$	444,590	$	(962,330	)	$	(511,048	)
Net loss for the period		-		-		-		(107,756	)		(107,756	)
Balance as of February 28, 2022		6,692,182	$	6,692	$	444,590	$	(1,070,086	)	$	(618,804	)
FOR THE THREE MONTHS ENDED FEBRUARY 28, 2021
Balance as of December 1, 2020		6,692,182	$	6,692	$	444,590	$	(757,828	)	$	(306,546	)
Net loss for the period		-		-		-		(36,606	)		(36,606	)
Balance as of February 28, 2021		6,692,182	$	6,692	$	444,590	$	(794,434	)	$	(343,152	)
FOR THE THREE MONTHS ENDED FEBRUARY 28, 2022
Balance as of December 1, 2021		6,692,182	$	6,692	$	444,590	$	(994,140	)	$	(542,858	)
Net loss for the period		-		-		-		(75,946	)		(75,946	)
Balance as of February 28, 2022		6,692,182	$	6,692	$	444,590	$	(1,070,086	)	$	(618,804	)

TEMIR CORP.
CONDENSED CONSOLDIATED STATEMENTS OF STOCKHOLDERS’ DEFICIT
FOR THE THREE AND NINE MONTHS ENDED MAY 31, 2022 AND 2021
(Unaudited)
(In U.S. dollars except for number of shares)

The accompanying notes are an integral part of these condensed financial statements.

	Number of Common shares		Amount		Additional Paid-in Capital		Accumulated Deficit			Total Stockholders’ Deficit
FOR THE NINE MONTHS ENDED MAY 31, 2021
Balance as of September 1, 2020		6,692,182	$	6,692	$	444,590	$	(695,468	)	$	(244,186	)
Net loss for the period		-		-		-		(139,311	)		(139,311	)
Balance as of May 31, 2021		6,692,182	$	6,692	$	444,590	$	(834,779	)		(383,497	)

FOR THE NINE MONTHS ENDED MAY 31, 2022
Balance as of September 1, 2021		6,692,182	$	6,692	$	444,590	$	(962,330	)	$	(511,048	)
Net loss for the period		-		-		-		(155,896	)		(155,896	)
Balance as of May 31, 2022		6,692,182	$	6,692	$	444,590	$	(1,118,226	)		(666,944	)

FOR THE THREE MONTHS ENDED MAY 31, 2021
Balance as of March 1, 2021		6,692,182	$	6,692	$	444,590	$	(794,434	)	$	(343,152	)
Net loss for the period		-		-		-		(40,345	)		(40,345	)
Balance as of May 31, 2021		6,692,182	$	6,692	$	444,590	$	(834,779	)		(383,497	)

FOR THE THREE MONTHS ENDED MAY 31, 2022
Balance as of March 1, 2022		6,692,182	$	6,692	$	444,590	$	(1,070,086	)	$	(618,804	)
Net loss for the period		-		-		-		(48,140	)		(48,140	)
Balance as of May 31, 2022		6,692,182	$	6,692	$	444,590	$	(1,118,226	)		(666,944	)

3The accompanying notes are an integral part of these condensed financial statements.

~~TEMIR CORP. CONDENSED CONSOLDIATED STATEMENTS OF CASH FLOWS FOR THE SIX MONTHS ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021 (Unaudited) (In U.S. dollars except for number of shares)~~3

	Six months ended
	February 28, 2022			February 28, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(107,756	)	$	(98,966	)
Change in operating assets and liabilities
Accounts receivable		18,498			(16,152	)
Accounts payable, other payables and accrued liabilities		(34,556	)		17,790
Tax payable		-			(382	)
Tax recoverable		-			(2,574	)
Amount due to a related company		129,922			41,032
Net cash provided by (used in) operating activities		6,108			(59,252	)
CASH FLOWS FROM FINANCING ACITIVITIES
Advances from a shareholder		5,712			315,873
Advances from a related company		7,051			-
Repayment to a shareholder		-			(251,011	)
Repayment to a related company		(20,221	)		(6,154	)
Net cash (used in) generated from financing activities		(7,458	)		58,708
Net decrease in cash and cash equivalents		(1,350	)		(544	)
Cash and cash equivalents, beginning of period		9,727			2,580
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	8,377		$	2,036
SUPPLEMENTAL CASH FLOWS INFORMATION
Interest paid	$	-		$	-
Income tax paid	$	-		$	3,359

TEMIR CORP.
CONDENSED CONSOLDIATED STATEMENTS OF CASH FLOWS
FOR THE NINE MONTHS ENDED MAY 31, 2022 AND 2021
(Unaudited)
(In U.S. dollars except for number of shares)

The accompanying notes are an integral part of these financial statements

	Nine months ended May 31,
	2022			2021

CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(155,896	)	$	(139,311	)
Change in operating assets and liabilities
Loans receivable		-			-
Accounts receivable		(1,535	)		-
Prepaid expenses, deposits and other current assets		-			-
Accounts payable, other payables and accrued liabilities		(10,105	)		3,550
Tax recoverable		-			(3,357	)
Amount due to a related company		164,616			80,868
Net cash used in operating activities		(2,920	)		(58,250	)

CASH FLOWS FROM FINANCING ACITIVITIES
Advances from a shareholder		19,845			298,638
Advances from a related company		8,077			-
Repayment to a shareholder		-			(232,103	)
Repayment to a related company		(20,862	)		(6,154	)
Net cash generated from financing activities		7,060			60,381

Net increase in cash and cash equivalents		4,140			2,131
Cash and cash equivalents, beginning of period		9,727			2,580
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	13,867		$	4,711

SUPPLEMENTAL CASH FLOWS INFORMATION
Investment in non-marketable equity securities	$	-		$	1
Income tax paid	$	-		$	3,357

4The accompanying notes are an integral part of these condensed financial statements

~~TEMIR CORP.~~4

~~NOTES TO~~TEMIR ~~THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS~~CORP.

~~FOR THE~~NOTES ~~THREE~~TO ~~AND~~THE ~~SIX~~CONDENSED ~~MONTHS~~CONSOLIDATED ~~ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021~~FINANCIAL STATEMENTS

~~(Unaudited)~~FOR THE THREE AND NINE MONTHS ENDED MAY 31, 2021 AND 2021

(~~In U.S. dollars except for number of shares~~Unaudited)

1(In U.S. ~~TITLE,~~dollars ~~ORGANIZATION~~except ~~AND~~for ~~REORGANIZATION~~number of shares)

~~TEMIR CORP~~1. ~~(“Temir” or the “Company”) is a corporation established under the corporation laws in the State of Nevada on May 19~~TITLE, ~~2016.~~ORGANIZATION ~~The~~AND Company commenced operations in tourism. Temir Corp. was a travel agency that organized individual and group tours in Kyrgyzstan, such as cultural, recreational, sport, business, ecotours and other travel tours. The company’s principal executive offices are located at 54 Frukovaya Street, Bishkek, Kyrgyzstan 720027. On July 15, 2019, the Company’s principal office relocated to Room 1204-06, 12/F, 69 Jervois Street, Sheung Wan, Hong Kong. On January 15, 2020, the Company’s principal office has been relocated to Suite 1802-03, 18/F, Strand 50, 50 Bonham Strand, Sheung Wan, Hong Kong. The management of Temir Corp is planning to restructure the Company’s business from travel agency to a Fintech Company with major business focusing on financials services and using the internet, mobile devices, software technology or cloud services to perform or connect with financial services.REORGANIZATION

OnTEMIR CORP. (“Temir” or the ~~April~~“Company”) 2,is ~~2020,~~a corporation established under the ~~Company~~corporation aslaws ~~purchaser~~in ~~and~~the ~~Ace~~State ~~Vantage~~of ~~Investments~~Nevada ~~Limited~~on ~~(equally~~May ~~held~~19, by2016. MrThe Company commenced operations in tourism. ~~Roy~~Temir ~~Kong~~Corp. ~~Hoi~~was ~~Chan~~a ~~(an~~travel ~~executive~~agency ~~director~~ that organized individual and ~~president~~group oftours ~~the~~in ~~Company~~Kyrgyzstan, ~~“Mr.~~such ~~Roy~~as ~~Chan”)~~cultural, recreational, sport, business, ecotours and ~~his~~other ~~father)~~travel astours. ~~vendor~~The ~~(the~~company’s ~~“vendor”)~~principal ~~entered~~executive ~~into~~offices aare ~~sale~~located ~~and~~at 54 Frukovaya Street, ~~purchase~~Bishkek, ~~agreement~~Kyrgyzstan ~~(the~~720027. ~~“Agreement”)~~On ~~with~~July ~~respect~~15, to2019, the ~~acquisition~~Company’s ~~(the~~principal ~~“Transaction”)~~office ofrelocated ~~the~~to ~~entire~~Room ~~issued~~1204-06, 12/F, 69 Jervois Street, ~~share~~Sheung ~~capital~~Wan, ofHong ~~JTI~~Kong. ~~Financial~~On ~~Services~~January ~~Group~~15, ~~Limited~~2020, ~~(“JTI”)~~the ~~for~~Company’s aprincipal ~~consideration~~office ofhas $4been relocated to Suite 1802-03,~~686~~ 18/F,~~272~~ Strand 50, 50 ~~which~~Bonham ~~would~~Strand, beSheung ~~satisfied by~~Wan, ~~the~~Hong ~~allotment~~Kong. ~~and~~The ~~issue~~management of ~~the~~Temir ~~shares~~Corp. ofis planning to restructure the Company’s business from a travel agency to a fintech company with major business focusing on financials services and using the internet, mobile devices, software technology or cloud services to perform or connect with financial services.

~~Under~~ On April 2, 2020, the ~~terms~~Company as purchaser and ~~conditions~~Ace ofVantage ~~the~~Investments ~~Agreement,~~Limited ~~the~~(“Ace ~~Company offered,~~Vantage”) ~~sold~~(equally ~~and~~held ~~issued 1,874,508~~by ~~shares~~Mr. ofRoy ~~common~~Kong ~~stock~~Hoi Chan (an executive director and president of the Company as, ~~consideration~~“Mr. ~~shares~~Roy Chan”) and his father) as vendor (the “~~Consideration Shares~~Vendor”) atentered ~~the~~into ~~issue~~a ~~price~~sale ofand ~~$2.5~~purchase ~~per~~agreement (the ~~Consideration~~“Agreement”) ~~Share~~with ~~for~~respect to the acquisition of ~~all~~(the “Transaction”) of the entire issued share capital of JTI Financial Services Group Limited (“JTI”) for a consideration of $4,686,272, which would be satisfied by the allotment and issue of the shares of the Company.

~~On June~~Under ~~30,~~the ~~2020,~~terms ~~pursuant~~and toconditions ~~the~~of ~~amendment to~~ the Agreement, the ~~parties~~Company offered, ~~agreed~~sold toand ~~adjust~~issued 1,874,508 ~~(i)~~shares ~~the~~of ~~consideration~~common stock of the ~~Transaction~~Company ~~from $4,686,272~~as toconsideration ~~$10,295,455;~~shares ~~and~~ (~~ii)~~ the ~~number of~~ “Consideration Shares”) ~~from~~at ~~1,874,508~~the ~~shares~~issue toprice ~~4,118,182~~of ~~shares~~$2.5 ~~The~~per ~~effect~~Consideration ofShare ~~the~~for ~~issuance is that~~ the ~~Vendor~~acquisition ~~will hold approximately 61.54%~~ of all the issued ~~and~~share ~~outstanding shares~~ capital of ~~common stock of the Company~~JTI.

~~Mr. Roy~~On ~~Chan~~June 30, 2020, pursuant to the ~~founder~~amendment to ofthe ~~JTI~~Agreement, anthe ~~executive~~parties ~~director~~agreed ~~and~~to ~~president~~adjust (i) the consideration of the ~~Company~~Transaction from $4,686,272 isto ~~the~~$10,295,455; ~~holder~~and (ii) the number of ~~629~~Consideration Shares from 1,~~350~~874,508 shares ofto ~~common~~4,118,182 ~~stock~~shares. The effect of the issuance is that the Vendor will hold approximately 61.54% of the ~~Company~~issued ~~prior~~and tooutstanding shares of common stock of the ~~Transaction~~Company.

~~After the~~Mr. ~~issue~~Roy ~~of 4~~Chan,~~118,182~~ ~~shares~~the founder of ~~Temir~~JTI, ~~Ace~~an executive ~~Vantage~~director ~~holds~~and ~~61.54%~~president ~~shareholding~~ of ~~Temir~~the ~~and~~Company, ~~Mr.~~is ~~Roy~~the ~~Chan~~holder ~~and~~of ~~Mr.~~629,350 ~~Chan~~shares ~~Hip~~of ~~Fong~~common ~~(father~~ stock of ~~Mr.~~the ~~Roy~~Company ~~Chan)~~prior ~~together~~to ~~hold~~the 70Transaction.~~94%.~~

~~Upon completion~~After of the ~~Transactions~~issue onof ~~July 6~~4, ~~2020~~118,182 ~~Temir~~shares ~~became interested in the entire equity interest in JTI~~of Temir, ~~and~~Ace asVantage ~~such,~~holds ~~JTI~~61.54% ~~became a~~shareholding ~~wholly-owned subsidiary~~ of Temir. ~~For~~and ~~financial~~Mr. ~~accounting~~Roy ~~purposes,~~Chan ~~the share exchange was accounted for as a reverse acquisition by JTI,~~ and ~~resulted~~Mr. inChan aHip ~~recapitalization,~~Fong ~~with~~(father ~~JTI~~of ~~being~~Mr. ~~the~~Roy ~~accounting~~Chan) ~~acquirer~~together ~~and~~hold ~~Temir~~70.94% shareholding asof ~~the acquired entity~~Temir.

~~JTI~~Upon completion of the Transactions on ~~Financial~~July ~~Services~~6, ~~Group~~2020, ~~Limited~~Temir (“became interested in the entire equity interest in JTI”, orand as such, JTI became a wholly-owned subsidiary of Temir. For financial accounting purposes, the ~~“Company”)~~share exchange was ~~incorporated~~accounted infor ~~Hong~~as ~~Kong~~a reverse acquisition by JTI, ~~China~~and onresulted ~~February~~in 8a recapitalization, ~~2019~~with JTI being the accounting acquirer and Temir as the acquired entity.

~~The Company through its subsidiaries provide diversified financial services.~~ JTI ~~has~~was ~~four~~incorporated ~~operating~~in ~~subsidiaries,~~Hong ~~namely~~Kong, ~~JTI Finance Limited~~China ~~(“JF”),~~on ~~Concept~~February ~~We Mortgage Broker Limited (“CW”)~~8, ~~JTI Property Agency Limited (“JP”) and JTI Asset Management Limited (“JA”) and Temir Logistics Industrial Park Limited “Temir Logistics”) as an investment holding company~~2019.

OnThe Company through its subsidiaries ~~May~~provide ~~20,~~diversified ~~2021,~~financial ~~the~~services. ~~Company,~~JTI ~~Hainan~~has ~~Qicheng~~four ~~Asset~~operating ~~Management~~subsidiaries, ~~Joint~~namely, ~~Stock~~JTI ~~Company~~Finance Limited (“~~Hainan~~JF”), ~~and~~Concept ~~Temir Logistics entered into~~We aMortgage ~~sale~~Broker ~~and~~Limited ~~purchase agreement~~ (“~~SPA~~CW”), ~~pursuant~~JTI toProperty ~~which~~Agency ~~the~~Limited ~~Company shall issue 930~~(“JP”),~~233~~ ~~shares~~JTI ofAsset ~~the~~Management ~~Company~~Limited ~~at a price~~(“JA”) ofand ~~$21.5~~Temir ~~per~~Logistics ~~share,~~Industrial ~~valued~~Park atLimited ~~$20,000,000~~(“Temir ~~or in exchange of 10% shareholding in Bac Giang International~~ Logistics”) ~~Co., Ltd. Bac Giang~~ is aan ~~company~~investment ~~incorporated~~holding ~~in the Socialist Republic of Vietnam, the principal business of which is to build and run a modern international logistics park in Bac Giang Province, Vietnam~~company. 930,233 shares of the Company were issued to the nominee of Hainan on June 8, 2021. Based on the SPA, 930,233 shares were issued within one month from the signing date of SPA. The transfer of shares of Bac Giang will be completed within 3 years from the date of SPA.

On May 20, 2021, the Company, Hainan Qicheng Asset Management Joint Stock Company (“Hainan”) and Temir Logistics isentered into a ~~wholly~~sale ~~owned~~and ~~subsidiary~~purchase agreement (“SPA”), whereby the Company shall issue 930,233 shares of the Company at a price of $21.5 per share, ~~which~~in exchange of 10% shareholding in Bac Giang International Logistics Co., Ltd. Bac Giang is a company incorporated in ~~Hong~~the ~~Kong~~Socialist onRepublic ~~May~~of 17Vietnam, ~~2021,~~the ~~principally~~principal ~~engaged~~business of which is to build and run a modern international logistics park in ~~investment~~Bac ~~holding~~Giang Province, Vietnam. It930,233 ~~was~~shares ~~intended~~of the Company were issued to ~~invest~~the nominee of Hainan on June 8, 2021. Based on the SPA, 930,233 shares were issued within one month from the signing date of SPA. inThe transfer of shares of Bac Giang ~~International~~will ~~Logistics~~be ~~Co.,~~completed ~~Ltd~~within 3 years from the date of SPA.

~~On August 25, 2021, the Company, Hainan and~~ Temir Logistics ~~entered~~is ~~into~~ a ~~SPA~~wholly ~~Termination~~owned ~~agreement~~subsidiary of (the ~~“Termination~~Company, ~~Agreement”) to~~which ~~terminate~~is ~~all~~principally ofengaged ~~the~~in ~~rights~~investment ~~and~~holding. ~~obligation~~It ofmainly holds the ~~SPA~~shareholding ~~entered~~in onBac ~~May~~Giang 20International Logistics Co., ~~2021~~Ltd., ~~and~~which tois ~~cancel~~in ~~the~~turn ~~930,233~~building ~~shares~~and ~~issued~~running toan ~~the~~international ~~nominee. 930,233~~logistics ~~shares~~park ~~were~~in ~~cancelled~~Bac onGiang ~~September 16~~Province, ~~2021~~Vietnam.

~~On May~~ 5, 2021, (i) Direct Assistance Limited, a wholly owned subsidiary of EFT Solutions Holdings Limited (a company listed on GEM of The Stock Exchange of Hong Kong Limited), (ii) 2Go Investments Group Limited and (iii) JTI formed eDDA Solutions Limited (“eDDA”), a company incorporated in Hong Kong with limited liability, which will be principally engaged in the business of sales and maintenance services for the electronic direct debit authorization (“eDDA platform”). JTI has contributed share capital of $1 (HK$10), representing a 10% shareholding of eDDA. eDDA has not commenced operations as of the date of approval of these financial statements.

5TEMIR CORP.

~~TEMIR~~NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL ~~CORP.~~STATEMENTS

~~NOTES TO~~FOR THE ~~CONDENSED~~THREE ~~CONSOLIDATED~~AND ~~FINANCIAL~~NINE ~~STATEMENTS~~MONTHS ENDED MAY 31, 2022 AND 2021

~~FOR THE THREE AND SIX MONTHS ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021~~(Unaudited)

(~~Unaudited~~In U.S. dollars except for number of shares)

On May 5, 2021, (Ini) Direct Assistance Limited, a wholly owned subsidiary of EFT Solutions Holdings Limited (a company listed on GEM of The ~~U.S.~~Stock ~~dollars~~Exchange ~~except~~of Hong Kong Limited), (ii) 2Go Investments Group Limited and (iii) JTI formed eDDA Solutions Limited (“eDDA”), a company incorporated in Hong Kong with limited liability, which will be principally engaged in the business of sales and maintenance services for ~~number~~the electronic direct debit authorization (“eDDA platform”). JTI has contributed share capital of ~~shares~~$1 (HK$10), representing a 10% shareholding of eDDA. eDDA has not commenced operations as of the date of approval of this report.

Company name		Place/date of incorporation	Principal activities
1.	JTI Finance Limited (“JF”)	Hong Kong, China/ December 29, 2011	Money lending
2.	Concept We Mortgage Broker Limited (“CW”)	Hong Kong, China / December 18, 2013	Mortgage broker providing mortgage related consultancy services
3.	JTI Property Agency Limited (“JP”)	Hong Kong, China/ December 21, 2011	Property agency
4.	JTI Asset Management Limited (“JA”)	Hong Kong, China/ May 2, 2017	General consulting services
5.	Temir Logistics Industrial Park Limited	Hong Kong, China/ May 17, 2021	Investment holding

On August 25, 2021, the Company, Hainan and Temir Logistics entered into a SPA Termination agreement (the “Termination Agreement”) to terminate all of the rights and obligation of the SPA entered on May 20, 2021 and to cancel the 930,233 shares issued to the nominee. 930,233 shares were cancelled on September 16, 2021.

The formation of JTI Financial Services Group Limited was completed in March 2019. Upon incorporation, JTI issued 1 ordinary share at HK$1 to Mr. Roy Kong Hoi Chan. On March 20, 2019, JTI issued 9,999,999 shares of the Company to Ace Vantage Investments Limited (“Ace Vantage”) at a total cash consideration of HK$3,509,999.65 ($450,000), resulting a total share capital of 10,000,000 shares at HK$3,510,000.65 ($450,000). Ace Vantage was 50% owned by Mr. Roy Kong Hoi Chan and 50% owned by Mr. Chan Hip Fong, father of Mr. Roy Kong Hoi Chan. The Company is owned and controlled by the same control group as JF, CW, JP and JA. On March 29, 2019, the beneficial shareholders of JF, CW, JP and JA exchanged 100% of their shareholding of JF, CW, JP and JA for the shares of the Company (the “Share Exchange”). The Share Exchange has been accounted for as a common control transaction. Other than its 100% ownership of JF, CW, JP and JA, JTI has no significant assets and no other business operations.

Company name		Place/date of incorporation	Principal activities

1.	JTI Finance Limited	Hong Kong, China/ December 29, 2011	Money lending

2.	Concept We Mortgage Broker Limited	Hong Kong, China / December 18, 2013	Mortgage broker providing mortgage related consultancy services

3.	JTI Property Agency Limited	Hong Kong, China/ December 21, 2011	Property agency

4.	JTI Asset Management Limited	Hong Kong, China/ May 2, 2017	General consulting services

5.	Temir Logistics Industrial Park Limited	Hong Kong, China/ May 17, 2021	Investment holding

JFThe formation of JTI Financial Services Group Limited was ~~incorporated~~completed in ~~Hong~~March ~~Kong~~2019. Upon incorporation, ~~China~~JTI onissued ~~December~~1 ~~29,~~ordinary ~~2011~~share asat aHK$1 ~~company~~to ~~with~~Mr. ~~limited~~Roy ~~liability~~Chan. ~~Upon~~On ~~incorporation~~March 20, JF2019, JTI issued 19,999,999 ~~ordinary share~~shares of the Company to Ace Vantage at a total cash consideration of HK$13,509,999.65 ($450,000), resulting a total share capital of 10,000,000 shares at HK$3,510,000.65 ($450,000). Ace Vantage was 50% owned by Mr. Roy Chan and 50% owned by Mr. Chan Hip Fong, father of Mr. Roy Chan. The Company is owned and controlled by the same control group as JF, CW, JP and JA. On March 29, 2019, the ~~Ace~~beneficial ~~Vantage~~shareholders ~~transferred~~of JF, CW, JP and JA exchanged 100% of their shareholding of JF, toCW, JP and JA for the shares of the Company (the “Share Exchange”). The Share Exchange has been accounted for as a common control transaction. Other than its 100% ownership of JF, CW, JP and JA, JTI has no significant assets and no other business operations.

CW JF was incorporated in Hong Kong, China on December 1829, ~~2013~~2011 as a company with limited liability. Upon incorporation, CWJF issued ~~10,000~~1 ordinary ~~shares~~ share to ~~Century~~Ace ~~Crown~~Vantage ~~Investment Limited~~ at HK$1 ~~each~~. ~~Century Crown Investment Limited was incorporated in Hong Kong, China and 100% held by Ace Vantage.~~ On March 29, 2019, ~~Century~~Ace ~~Crown~~Vantage ~~Investment Limited~~ transferred 100% of their shareholding of CWJF to JTI.

JP CW was incorporated in Hong Kong, China on December 2118, ~~2011~~2013 as a company with limited liability. Upon incorporation, JPCW issued 110,000 ordinary ~~share~~ shares to ~~Ace~~Century ~~Vantage~~Crown Investment Limited at HK$1 each. Century Crown Investment Limited was incorporated in Hong Kong, China and 100% held by Ace Vantage. On March 29, 2019, ~~Ace~~Century ~~Vantage~~Crown Investment Limited transferred 100% of their shareholding of JPCW to JTI.

JA JP was incorporated in Hong Kong, China on ~~May~~December 221, ~~2017~~2011 as a company with limited liability. Upon incorporation, JAJP issued 1 ordinary share to Ace Vantage at HK$1. On March 29, 2019, Ace Vantage transferred 100% of their shareholding of JAJP to JTI.

~~The acquisition of JF, CW, JP and~~ JA ~~by JTI has been accounted for as common control transactions in a manner similar to a pooling of interests and there~~ was noincorporated ~~recognition of any goodwill or excess of the acquirers’ interest~~ in ~~the~~Hong ~~net~~Kong, ~~fair value of the acquirees’~~China ~~identifiable~~on ~~assets,~~May ~~liabilities and contingent liabilities over cost at the time of the common control combinations. Therefore~~2, ~~these transactions~~2017 ~~were~~as ~~recorded~~a atcompany ~~historical cost~~ with alimited ~~reclassification~~liability. ofUpon ~~equity~~incorporation, ~~from~~JA ~~retained~~issued ~~profits~~1 toordinary ~~additional~~share ~~paid in capital~~ to ~~reflect~~ ~~the~~Ace ~~deemed~~Vantage ~~value~~at ofHK$1. ~~consideration~~On ~~given~~March ~~in the local jurisdiction and the capital structure of JF~~29, CW 2019, JPAce ~~and~~Vantage ~~JA.~~transferred ~~The~~100% ~~consolidated financial statements~~ of ~~the~~their ~~Company~~shareholding ~~include all~~ of ~~the accounts of the Company and its subsidiaries, JF, CW, JP and~~ JA ~~for~~to ~~all periods presented~~JTI. ~~All material intercompany transactions and balances have been eliminated in the consolidation.~~

6The acquisition of JF, CW, JP and JA by JTI has been accounted for as common control transactions in a manner similar to a pooling of interests and there was no recognition of any goodwill or excess of the acquirers’ interest in the net fair value of the acquirees’ identifiable assets, liabilities and contingent liabilities over cost at the time of the common control combinations. Therefore, these transactions were recorded at historical cost with a reclassification of equity from retained profits to additional paid in capital to reflect the deemed value of consideration given in the local jurisdiction and the capital structure of JF, CW, JP and JA. The consolidated financial statements of the Company include all of the accounts of the Company and its subsidiaries, JF, CW, JP and JA for all periods presented. All material intercompany transactions and balances have been eliminated in the consolidation.

~~TEMIR CORP.~~6

~~NOTES TO~~TEMIR ~~THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS~~CORP.

~~FOR THE~~NOTES ~~THREE~~TO ~~AND~~THE ~~SIX~~CONDENSED ~~MONTHS~~CONSOLIDATED ~~ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021~~FINANCIAL STATEMENTS

~~(Unaudited)~~FOR THE THREE AND NINE MONTHS ENDED MAY 31, 2022 AND 2021

(~~In U.S. dollars except for number of shares~~Unaudited)

2(In U.S. ~~SUMMARY~~dollars OFexcept ~~SIGNIFICANT~~for ~~ACCOUNTING~~number ~~POLICIES~~of shares)

~~Basis of~~2. ~~presentation~~SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

~~The unaudited~~Basis ~~condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States~~ of ~~America (“U.S. GAAP”).~~presentation

The ~~interim~~unaudited condensed financial ~~information~~statements ~~as of February 28, 2022 and for the three and six months ended February 28, 2022 and February 28, 2021~~ have been prepared byin ~~the~~accordance ~~Company without~~with ~~audit,~~accounting ~~pursuant~~principles togenerally ~~the~~accepted ~~rules and regulations of the SEC. Certain information and footnote disclosures, which are normally included~~ in the ~~financial~~United ~~statements~~States ~~prepared~~of inAmerica ~~accordance with~~ (“U.S. GAAP ~~have not been included~~”). The interim condensed financial statements are not necessarily indicative of the results of operations for the full year. These interim condensed financial statements and related footnotes should be read in conjunction with the financial statements and footnotes thereto included in the Company’s Annual Report on Form 10K for the year ended August 31, 2021, filed with the Securities and Exchange Commission.

InThe ~~the~~interim ~~opinion~~condensed financial information as of ~~management~~May 31, ~~all~~2022 ~~adjustments (which~~and ~~include~~for ~~all~~the ~~significant~~three ~~normal~~ and ~~recurring~~nine ~~adjustments)~~months ~~necessary~~ended toMay ~~present~~31, a2022 ~~fair~~and ~~statement~~2021 ofhave been prepared by the Company’s ~~interim~~without audit, pursuant ~~condensed~~to ~~consolidated~~the ~~financial~~rules ~~position~~and asregulations of ~~February~~the ~~28,~~SEC. ~~2022~~Certain information and footnote disclosures, ~~its~~which are normally included in the financial statements prepared in accordance with U.S. GAAP have not been included. The interim condensed ~~consolidated~~financial statements are not necessarily indicative of the results of operations for the full year. These interim condensed financial statements and ~~cash~~related ~~flows~~footnotes should be read in conjunction ~~for~~with the ~~three~~financial statements and ~~six~~footnotes ~~months~~thereto ~~ended~~included ~~February~~in ~~28,~~the ~~2022~~Company’s ~~and~~Annual ~~February~~Report 28on Form 10K for the year ended August 31, 2021, asfiled ~~applicable,~~with ~~have~~the ~~been~~Securities ~~made~~and Exchange Commission.

~~Going~~In the opinion of management, all adjustments ~~concern~~(which include all significant normal and recurring adjustments) necessary to present a fair statement of the Company’s interim condensed consolidated financial position as of May 31, 2022 its interim condensed consolidated results of operations and cash flows for the three and nine months ended May 31, 2022 and 2021 as applicable, have been made.

~~The accompanying~~Going ~~condensed consolidated financial statements have been prepared using the going~~ concern ~~basis of accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.~~

~~As of February 28, 2022, the Company~~The ~~has~~accompanying ~~suffered~~condensed ~~recurring~~consolidated ~~losses~~financial ~~from~~statements ~~operations,~~have ~~and~~been ~~records~~prepared anusing ~~accumulated~~the ~~deficit~~going concern ~~and~~basis ~~a working capital deficit~~ of ~~$1,070,086~~ ~~and $618~~accounting,~~805,~~ ~~respectively.~~which ~~These~~contemplates ~~conditions raise substantial doubt about~~ the ~~Company’s~~realization ~~ability to continue as a going concern. The continuation~~ of ~~the~~assets ~~Company as a going concern is dependent upon improving its profitability~~ and the ~~continuing~~satisfaction ~~financial~~of ~~support from~~liabilities ~~its~~in ~~shareholders or other debt or capital sources. Management believes~~ the ~~existing~~normal ~~shareholders~~course ~~or external financing will provide~~of ~~the additional cash to meet the Company’s obligations as they become due~~business.

~~No assurance~~As ~~can~~of beMay ~~given~~31, ~~that~~2022 ~~any~~the ~~future~~Company ~~financing,~~has ifsuffered recurring ~~needed~~losses from operations, ~~will~~and berecords ~~available~~an oraccumulated deficit and a working capital deficit of $1,118,226 ifand ~~available~~$666,945, ~~that~~respectively. These itconditions ~~will~~raise besubstantial ondoubt ~~terms~~about ~~that~~the ~~are~~Company’s ~~satisfactory~~ ability to ~~the~~continue ~~Company~~as a going concern. The ~~Even~~continuation ifof the Company isas ~~able~~a togoing ~~obtain~~concern ~~additional~~is ~~financing,~~dependent ifupon ~~needed,~~improving itits ~~may~~profitability ~~contain~~and ~~undue~~the ~~restrictions~~continuing onfinancial ~~its operations,~~support infrom ~~the~~its ~~case~~shareholders ofor other debt ~~financing,~~or capital sources. Management believes the existing shareholders or ~~cause~~external ~~substantial~~financing ~~dilution~~will ~~for~~provide the ~~its~~additional ~~stock~~cash ~~holders,~~to inmeet the ~~case~~Company’s ofobligations ~~equity~~as ~~financing~~they become due.

~~In March~~No ~~2020,~~assurance ~~the~~can ~~World~~be ~~Health~~given ~~Organization~~that ~~declared~~any ~~the~~future financing, ~~outbreak~~if ofneeded, ~~COVID-19~~will asbe aavailable ~~global pandemic~~or, ~~which~~if ~~continues~~available, tothat ~~spread~~it ~~around~~will ~~the world.~~be ~~There~~on isterms ~~significant~~that ~~uncertainty~~are ~~around~~satisfactory ~~the breadth and duration of business disruptions related~~ to ~~COVID-19,~~the asCompany. ~~well~~Even asif ~~its~~the ~~impact~~Company onis ~~the~~able ~~Hong~~to ~~Kong’s~~obtain ~~and~~additional ~~global~~financing, ~~economy.~~if ~~While~~needed, it ismay ~~difficult~~contain toundue ~~estimate~~restrictions ~~the financial impact of COVID-19~~ on ~~the~~its ~~Company’s~~ operations, ~~management~~in ~~believes~~the ~~that~~case ~~COVID-19~~of ~~could~~debt ~~have~~financing, or acause ~~material~~substantial ~~impact~~dilution onfor its ~~financial~~stock ~~results~~holders, atin ~~this~~the ~~time~~case of equity financing.

~~These condensed~~In ~~consolidated~~March 2020, the World Health Organization ~~financial~~declared ~~statements~~the dooutbreak ~~not~~of ~~include~~COVID-19 ~~any~~as ~~adjustments~~a global pandemic, which continues to ~~reflect~~spread around the ~~possible~~world. ~~future~~There ~~effects~~is onsignificant uncertainty around the ~~recoverability~~breadth and ~~classification~~duration of ~~assets~~ business disruptions related to COVID-19, as well as its impact on the Hong Kong’s and ~~liabilities~~global ~~that~~economy. While ~~may~~it ~~result~~is indifficult to estimate the financial impact of COVID-19 on the Company’s ~~not~~operations, ~~being~~management ~~able~~believes tothat ~~continue~~COVID-19 could ashave a ~~going~~material ~~concern~~impact on its financial results at this time.

7These condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets and liabilities that may result in the Company not being able to continue as a going concern.

~~TEMIR CORP.~~Use of estimates

~~NOTES~~Preparing financial statements in conformity TOwith ~~THE~~U.S. ~~CONDENSED~~GAAP ~~CONSOLIDATED~~requires ~~FINANCIAL~~management ~~STATEMENTS~~to make estimates and assumptions affecting 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. The more significant areas requiring the use of management’s estimates and assumptions relate to allowance for doubtful accounts, impairment of long-lived assets and valuation allowance for deferred tax assets. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may differ significantly from these estimates. In addition, different assumptions or circumstances could reasonably be expected to yield different results.

~~FOR THE THREE AND SIX MONTHS ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021~~7

~~(Unaudited)~~TEMIR CORP.

~~(In U.S.~~NOTES ~~dollars~~TO ~~except~~THE ~~for~~CONDENSED ~~number~~CONSOLIDATED ~~of shares)~~FINANCIAL STATEMENTS

~~Use~~FOR THE THREE AND NINE MONTHS ENDED MAY of31, ~~estimates~~2022 AND 2021

Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions affecting 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. The more significant areas requiring the use of management’s estimates and assumptions relate to allowance for doubtful accounts, impairment of long-lived assets and valuation allowance for deferred tax assets. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Accordingly, actual results may differ significantly from these estimates. In addition, different assumptions or circumstances could reasonably be expected to yield different results.(Unaudited)

~~Cash and~~(In ~~cash~~U.S. ~~equivalents~~dollars except for number of shares)

~~For purposes of the cash flow statements, the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents.~~ Cash ~~includes~~and cash ~~on hand and demand deposits in accounts maintained with financial institutions within the Hong Kong.~~equivalents

~~Loans~~For purposes of the cash flow statements, ~~receivable~~the Company considers all highly liquid investments with original maturities of three months or less at the time of purchase to be cash equivalents. Cash includes cash on hand and demand deposits in accounts maintained with financial institutions within the Hong Kong.

Loans ~~receivable~~ ~~primarily represent loan amounts due from customers. Loans~~ receivable are recorded at unpaid principal balances net of provision that reflects the Company’s best estimate of the amounts that will not be collected. The loans receivable portfolio consists of business and personal loans. As of February 28, 2022 and August 31, 2021, the Company has nil loans receivable.

~~Provision for~~Loans receivable primarily represent loan ~~losses~~amounts due from customers. Loans receivable are recorded at unpaid principal balances net of provision that reflects the Company’s best estimate of the amounts that will not be collected. The loans receivable portfolio consists of business and personal loans. As of May 31, 2022 and August 31, 2021, the Company has nil loans receivable.

~~The provision~~Provision for loan losses is increased by charges to income and decreased by charge offs (net of recoveries). Recoveries represent subsequent collection of amounts previously charged-off. The increase in provision for loan losses is the netting effect of “reversal” and “provision” for both business and personal loans. If the ending balance of the provision for loan losses after any charge offs (net of recoveries) is less than the beginning balance, it will be recorded as a “reversal”; if it is larger, it will be recorded as a “provision” in the provision for loan loss. The netting amount of the “reversal” and the “provision” is presented in the statements of operations and comprehensive income.

The provision ~~consists~~for ofloan ~~specific~~losses ~~and~~is ~~general~~increased by ~~components.~~charges ~~The~~to ~~specific~~income ~~component~~and ~~consists~~decreased ofby ~~the~~charge ~~amount~~offs (net of ~~impairment~~recoveries). ~~related~~Recoveries torepresent ~~loans~~subsequent ~~that have~~collection ~~been~~of ~~evaluated~~amounts onpreviously charged-off. anThe ~~individual~~increase ~~basis,~~in ~~and~~provision ~~the~~for ~~general~~loan ~~component~~losses ~~consists~~is of the ~~amount~~netting effect of ~~impairment~~“reversal” ~~related~~and to“provision” ~~loans~~for both ~~that~~business ~~have been~~and ~~evaluated~~personal onloans. aIf ~~collective~~the ~~basis.~~ending ~~Loans~~balance ~~are~~of ~~considered~~the ~~impaired~~provision ~~when,~~for ~~based~~loan onlosses ~~current~~after ~~information~~any ~~and~~charge ~~events,~~offs it(net isof ~~probable~~recoveries) ~~that~~is less than the ~~Company~~beginning balance, it will be ~~unable~~recorded toas ~~collect~~a ~~all~~“reversal”; ~~amounts~~if ~~when~~it ~~due~~is ~~according~~larger, toit ~~the~~will ~~contractual~~be ~~terms~~recorded ofas ~~the~~a ~~loan~~“provision” in ~~agreement.~~the ~~Loans~~provision for ~~which the~~loan ~~terms~~loss. ~~have~~The ~~been~~netting ~~modified~~amount ~~resulting~~of inthe a“reversal” ~~concession,~~ and ~~for which~~ the ~~borrower~~“provision” is ~~experiencing~~presented ~~financial~~in ~~difficulties,~~the ~~are considered~~statements ~~troubled~~of ~~debt~~operations ~~restructurings~~and ~~(“TDRs”)~~comprehensive income.

The ~~Company~~ ~~recognizes~~provision aconsists ~~charge-off when management determines that full repayment~~ of aspecific ~~loan~~and general ~~is not probable~~components. The ~~primary~~specific ~~factor~~component inconsists ~~making that~~of ~~determination is~~ the ~~potential~~amount ~~outcome~~ of aimpairment ~~lawsuit~~related ~~against~~to ~~the~~loans ~~delinquent~~that ~~debtor.~~have ~~The~~been ~~Company~~evaluated ~~will~~on ~~recognize~~an ~~a charge-off when~~individual ~~the~~basis, ~~Company~~and ~~loses contact with~~ the ~~delinquent~~general ~~borrower~~component ~~for~~consists ~~more~~of ~~than nine months or when~~ the ~~court~~amount ~~rules~~of ~~against~~impairment ~~the~~related ~~Company~~ to ~~seize the~~loans ~~collateral~~that ~~asset~~have ofbeen ~~the~~evaluated ~~delinquent~~on ~~debt~~a ~~from~~collective ~~either~~basis. Loans ~~the~~are ~~guarantor~~considered orimpaired ~~borrower. In addition~~when, ~~when~~based ~~the~~on ~~recoverability~~current ofinformation ~~the~~and ~~delinquent debt~~events, it is ~~highly~~probable ~~unlikely,~~that the ~~senior~~Company ~~management team~~ will gobe ~~through~~unable ato ~~stringent~~collect all ~~procedure~~amounts towhen ~~approve~~due aaccording ~~charge-off.~~to ~~Management estimates~~ the ~~provision~~contractual ~~balance~~terms ~~required~~of ~~using~~the ~~past~~ loan ~~loss~~agreement. ~~experience,~~Loans ~~the~~for ~~nature~~which ~~and volume of~~ the ~~portfolio,~~terms ~~information~~have ~~about~~been ~~specific~~modified ~~borrower~~resulting ~~situations~~in ~~and~~a ~~estimated collateral values~~concession, ~~economic conditions,~~ and ~~other factors. Allocations of the provision may be made~~ for ~~specific loans,~~which ~~but~~ the ~~entire~~borrower ~~provision~~ is ~~available~~experiencing ~~for~~financial ~~any loan that~~difficulties, inare ~~management’s~~considered ~~judgment,~~troubled ~~should~~debt berestructurings ~~charged-off~~(“TDRs”).

The Company recognizes a charge-off when ~~provision~~management ~~for~~determines that full repayment of a loan ~~losses~~is not probable. The primary factor in making that determination is ~~maintained~~the atpotential outcome of a ~~level~~lawsuit ~~believed~~against tothe bedelinquent ~~reasonable~~debtor. byThe ~~management~~Company towill ~~absorb~~recognize ~~probable~~a ~~losses~~charge-off ~~inherent~~when inthe Company loses contact with the delinquent ~~portfolio~~borrower asfor more than nine months or when the court rules against the Company to seize the collateral asset of ~~each~~the ~~balance~~delinquent ~~sheet~~debt ~~date~~from either the guarantor or borrower. ~~The~~In ~~provision~~addition, when the recoverability of the delinquent debt is ~~based~~highly onunlikely, ~~factors~~the ~~such~~senior asmanagement team will go through a stringent procedure to approve a charge-off. Management estimates the ~~size~~provision ~~and~~balance ~~current~~required ~~risk~~using ~~characteristics~~past loan loss experience, the nature and volume of the portfolio, an ~~assessment~~information ofabout ~~individual~~specific ~~loans~~borrower situations and ~~actual~~estimated ~~loss~~collateral values, economic ~~delinquency~~conditions, and~~/or~~ ~~risk~~other ~~rating~~factors. ~~record~~Allocations ~~within~~of the ~~portfolio.~~provision ~~The~~may ~~Company~~be ~~evaluates its~~made ~~provision~~ for ~~loan~~specific ~~losses~~loans, onbut athe ~~quarterly~~entire ~~basis~~provision oris ~~more~~available for ~~often~~any asloan ~~necessary~~that, in management’s judgment, should be charged-off.

8The provision for loan losses is maintained at a level believed to be reasonable by management to absorb probable losses inherent in the portfolio as of each balance sheet date. The provision is based on factors such as the size and current risk characteristics of the portfolio, an assessment of individual loans and actual loss, delinquency, and/or risk rating record within the portfolio. The Company evaluates its provision for loan losses on a quarterly basis or more often as necessary.

~~TEMIR CORP.~~Interest and fee receivables

~~NOTES~~Interest and fee receivables are accrued TOand ~~THE~~credited ~~CONDENSED~~to ~~CONSOLIDATED~~income ~~FINANCIAL~~as ~~STATEMENTS~~earned but not received. The Company determines a loan past due status by the number of days that have elapsed since a borrower has failed to make a contractual interest or principal payment. Accrual of interest is generally discontinued when either (i) reasonable doubt exists as to the full, timely collection of interest or principal or (ii) when a loan interest or principal becomes past due by more than 90 days (The further extension of loan past due status is subject to management final approval and on case by case basis). Additionally, any previously accrued but uncollected interest is reversed. Subsequent recognition of income occurs only to the extent payment is received, subject to management’s assessment of the collectability of the remaining interest and principal. Loans are generally restored to an accrual status when it is no longer delinquent and collectability of interest and principal is no longer in doubt and past due interest is recognized at that time.

~~FOR THE THREE AND SIX MONTHS ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021~~8

~~(Unaudited)~~TEMIR CORP.

~~(In U.S.~~NOTES ~~dollars~~TO ~~except~~THE ~~for~~CONDENSED ~~number~~CONSOLIDATED ~~of shares)~~FINANCIAL STATEMENTS

~~Interest~~FOR THE THREE AND NINE MONTHS ENDED MAY ~~and~~31, ~~fee~~2022 ~~receivables~~AND 2021

Interest and fee receivables are accrued and credited to income as earned but not received. The Company determines a loan past due status by the number of days that have elapsed since a borrower has failed to make a contractual interest or principal payment. Accrual of interest is generally discontinued when either (iUnaudited) reasonable doubt exists as to the full, timely collection of interest or principal or (ii) when a loan interest or principal becomes past due by more than 90 days (The further extension of loan past due status is subject to management final approval and on case by case basis). Additionally, any previously accrued but uncollected interest is reversed. Subsequent recognition of income occurs only to the extent payment is received, subject to management’s assessment of the collectability of the remaining interest and principal. Loans are generally restored to an accrual status when it is no longer delinquent and collectability of interest and principal is no longer in doubt and past due interest is recognized at that time.

~~Accounts receivable~~(In U.S. dollars except for number of shares)

Accounts receivable are presented net of an allowance for doubtful accounts. The Company maintains an allowance for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowance when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balance, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-worthiness and current economic trends. Accounts are written off after exhaustive efforts at collection. The Company only grants credit terms to established customers who are deemed to be financially responsible. Credit periods to customers are within 90 days after customers received the purchased services. For the three and six months ended February 28, 2022 and February 29, 2021, no allowance for doubtful accounts has been made.

~~Impairment~~Accounts receivable are presented net of ~~long~~an allowance for doubtful accounts. The Company maintains an allowance for doubtful accounts for estimated losses. The Company reviews the accounts receivable on a periodic basis and makes general and specific allowance when there is doubt as to the collectability of individual balances. In evaluating the collectability of individual receivable balance, the Company considers many factors, including the age of the balance, a customer’s historical payment history, its current credit-~~lived~~worthiness ~~assets~~and current economic trends. Accounts are written off after exhaustive efforts at collection. The Company only grants credit terms to established customers who are deemed to be financially responsible. Credit periods to customers are within 90 days after customers received the purchased services. For the three and nine months ended May 31, 2022 and 2021, no allowance for doubtful accounts has been made.

~~The Company~~Impairment evaluates long lived assets for impairment at least annually and whenever events or changes in circumstances indicate that the carrying value may not be recoverable from its estimated future cash flows. Based on the existence of ~~one or more indicators of impairment, the Company measures any impairment of~~ long-lived assets by comparing the asset’s estimated fair value with its carrying value, based on cash flow methodology. If the net book value of the asset exceeds the related undiscounted cash flows, the asset is considered impaired and an impairment loss equal to an amount by which the carrying value exceeds the fair value of the asset is recognized. As of February 28, 2022 and August 31, 2021, management believes there was no impairment of long-lived assets.

~~Revenue~~The Company evaluates long lived assets ~~recognition~~for impairment at least annually and whenever events or changes in circumstances indicate that the carrying value may not be recoverable from its estimated future cash flows. Based on the existence of one or more indicators of impairment, the Company measures any impairment of long-lived assets by comparing the asset’s estimated fair value with its carrying value, based on cash flow methodology. If the net book value of the asset exceeds the related undiscounted cash flows, the asset is considered impaired and an impairment loss equal to an amount by which the carrying value exceeds the fair value of the asset is recognized. As of May 31, 2022 and August 31, 2021, management believes there was no impairment of long-lived assets.

~~Pursuant to~~Non-marketable ~~the~~equity ~~guidance~~securities ofwithout ~~ASC~~readily ~~Topic 606, revenue is recognized when control of promised goods or services is transferred to the Company’s~~determinable ~~customers~~fair in an amount of consideration to which the Company expects to be entitled to in exchange for those goods or services. The Company follows the five steps approach for revenue recognition under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies a performance obligation.values

The Company’s non-marketable equity ~~following~~securities ~~table~~without ~~presents~~determinable ~~the~~fair value represent investments in privately held companies with no readily determinable fair value. The Company’s ~~revenues~~adopted ~~disaggregated~~ASU by2016-01 ~~revenue~~and ~~sources~~elected to record these investments at cost, less impairment, adjusted for subsequent observable price changes.

	Three months ended				Six months ended
	February 28, 2022		February 28, 2021		February 28, 2022		February 28, 2021
	(unaudited)		(unaudited)		(unaudited)		(unaudited)
Money lending	$	-	$	-	$	-	$	-
Property agency services		-		-		-		-
Mortgage referral services		51,480		71,402		121,113		83,784
	$	51,480	$	71,402	$	121,113	$	83,784

The Company assesses its investments in privately-held companies for impairment by considering factors including, but not limited to, current economic and market conditions, operating performance of the companies, including current earnings trends and undiscounted cash flows, and other company-specific information, such as recent financing rounds. The fair value determination, particularly for investments in privately-held companies whose revenue model is still unclear, requires significant judgment to determine appropriate estimates and assumptions. Changes in these estimates and assumptions could affect the calculation of the fair value of the investments. If this assessment indicates that an impairment exists, the Company estimates the fair value of the investment and writes down the investment to its fair value, taking the corresponding charge to the condensed consolidated statements of comprehensive loss.

	Three months ended				Six months ended
	February 28, 2022		February 28, 2021		February 28, 2022		February 28, 2021
	(unaudited)		(unaudited)		(unaudited)		(unaudited)
Revenue recognized over time	$	-	$	-	$	-	$	-
Revenue recognized at a point in time		51,480		71,402		121,113		83,784
	$	51,480	$	71,402	$	121,113	$	83,784

Revenue recognition

9Pursuant to the guidance of ASC Topic 606, revenue is recognized when control of promised goods or services is transferred to the Company’s customers in an amount of consideration to which the Company expects to be entitled to in exchange for those goods or services. The Company follows the five steps approach for revenue recognition under Topic 606: (i) identify the contract(s) with a customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies a performance obligation.

~~TEMIR~~The following table presents the Company’s ~~CORP~~revenues disaggregated by revenue sources.

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

	Three months ended May 31,				Nine months ended May 31,
	2022		2021		2022		2021
	(unaudited)		(unaudited)		(unaudited)		(unaudited)
Money lending	$	-	$	-	$	-	$	-
Property agency services		-		-		-		-
Mortgage referral services		85,610		36,476		206,723		120,260

	$	85,610	$	36,476	$	206,723	$	120,260

~~FOR THE THREE AND SIX MONTHS ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021~~9

~~(Unaudited)~~TEMIR CORP.

~~(In U.S.~~NOTES ~~dollars~~TO ~~except~~THE ~~for~~CONDENSED ~~number~~CONSOLIDATED ~~of shares)~~FINANCIAL STATEMENTS

~~Primary sources~~FOR ofTHE ~~the~~THREE ~~Company’s~~AND ~~revenues~~NINE ~~are~~MONTHS asENDED MAY 31, ~~follows:~~2022 AND 2021

(aUnaudited) ~~Money lending~~

~~Interest on~~(In ~~loan receivables is accrued monthly in accordance with their contractual terms and recorded in accrued interest receivable~~U. ~~The Company does not charge prepayment penalties~~S. ~~Additionally,~~dollars ~~any~~except ~~previously~~for ~~accrued~~number ~~but uncollected interest is reversed and accrual is discontinued, when either (i) reasonable doubt exists as to the full, timely collection~~ of ~~interest or principal or (ii~~shares) ~~when a loan becomes past due by more than 90 days.~~

(b) Property agency services

	Three months ended May 31,				Nine months ended May 31,
	2022		2021		2022		2021
	(unaudited)		(unaudited)		(unaudited)		(unaudited)
Revenue recognized over time	$	-	$	-	$	-	$	-
Revenue recognized at a point in time		85,610		36,476		206,723		120,260

	$	85,610	$	36,476	$	206,723	$	120,260

~~The Company’s~~Primary ~~entitlement~~sources ~~to agency fee income includes an element~~ of ~~consideration that is variable or contingent on~~ the ~~outcome of~~Company’s ~~future~~revenues ~~events.~~are ~~Actual~~as agency fee income to be received is dependent upon, among others, the completion of transaction between buyers and sellers, price concession based on customary industry practice and payment plans chosen by the buyers.follows:

The Company is required to estimate the amount of consideration to which it will be entitled from the provision of property agency services. The estimated amount of variable consideration will be included in the transaction price only to the extent that it is highly probable taking into consideration of the risk of fallen through and price concession based on customary industry practice, that (a) ~~significant reversal~~Money ~~in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved.~~lending

Interest on loan receivables is accrued monthly in accordance with their contractual terms and recorded in accrued interest receivable. The Company does not charge prepayment penalties. Additionally, any previously accrued but uncollected interest is reversed and accrual is discontinued, when either (ci) ~~Mortgage~~reasonable doubt ~~referral~~exists ~~services~~as to the full, timely collection of interest or principal or (ii) when a loan becomes past due by more than 90 days.

~~Referral fee~~(b) isProperty ~~recognized~~agency ~~as referral~~ services ~~are provided to the customer.~~

The Company’s ~~records~~entitlement ~~a contract asset when it has a right~~ to ~~payment from a customer that is conditioned on events other than the passage~~agency offee ~~time.~~income ~~The~~includes ~~Company~~an ~~also~~element records a contract liability when customers prepay but the Company has not yet satisfied its performance obligation. For all the periods presented, the Company did not have any significant incremental costs of ~~obtaining~~consideration ~~contracts~~that ~~with~~is ~~customers~~variable ~~incurred and/~~or ~~costs~~contingent ~~incurred~~on ~~in fulfilling contracts with customers within~~ the ~~scope~~outcome of ~~ASC~~future ~~Topic~~events. ~~606,~~Actual ~~that~~agency ~~shall~~fee ~~be recognized as an asset~~income ~~and amortized~~ to ~~expenses~~be inreceived ais ~~pattern~~dependent ~~that~~upon, ~~matches~~among ~~the~~others, ~~timing of~~ the ~~revenue~~completion ~~recognition~~ of ~~the~~transaction ~~related~~between ~~contract.~~buyers ~~The~~and ~~Company did not have any material unsatisfied performance obligations~~sellers, ~~contract~~price ~~assets~~concession orbased ~~liabilities~~on ~~as of February 28, 2022 and August 31, 2021. Revenue~~customary isindustry ~~recognized~~practice ~~when the performance obligation is fulfilled~~ and ~~the~~ payment ~~from~~plans ~~customers~~chosen isby ~~not~~the ~~contingent on a future event~~buyers.

~~During~~The Company is required to estimate the ~~all~~amount of consideration to which it will be entitled from the ~~periods~~provision ~~presented,~~of ~~all~~property agency services. The estimated amount of variable consideration will be included in the ~~Company’s~~transaction ~~revenues~~price ~~are~~only ~~derived~~to the extent that it is highly probable taking into consideration of the risk of fallen through and price concession based on customary industry practice, that a significant reversal in ~~Hong~~the ~~Kong~~amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved.

10(c) Mortgage referral services

~~TEMIR~~Referral fee is recognized as referral ~~CORP~~services are provided to the customer.

~~NOTES~~The Company records a contract asset TOwhen ~~THE~~it ~~CONDENSED~~has ~~CONSOLIDATED~~a ~~FINANCIAL~~right ~~STATEMENTS~~to payment from a customer that is conditioned on events other than the passage of time. The Company also records a contract liability when customers prepay but the Company has not yet satisfied its performance obligation. For all the periods presented, the Company did not have any significant incremental costs of obtaining contracts with customers incurred and/or costs incurred in fulfilling contracts with customers within the scope of ASC Topic 606, that shall be recognized as an asset and amortized to expenses in a pattern that matches the timing of the revenue recognition of the related contract. The Company did not have any material unsatisfied performance obligations, contract assets or liabilities as of May 31, 2022 and August 31, 2021. Revenue is recognized when the performance obligation is fulfilled and the payment from customers is not contingent on a future event.

~~FOR THE~~During ~~THREE~~all ~~AND~~the ~~SIX~~periods ~~MONTHS~~presented, ~~ENDED FEBRUARY~~all of ~~28,~~the ~~2022~~Company’s ~~AND~~revenues ~~FEBRUARY~~are ~~28,~~derived ~~2021~~in Hong Kong.

~~(Unaudited)~~Leases

~~(In~~The Company determines if an arrangement Uis a lease or contains a lease at inception.S Operating lease liabilities are recognized based on the present value of the remaining lease payments, discounted using the discount rate for the lease at the commencement date. ~~dollars~~As ~~except~~the rate implicit in the lease is not readily determinable for ~~number~~the operating lease, the Company generally uses an incremental borrowing rate based on information available at the commencement date to determine the present value of ~~shares~~future lease payments. Operating lease right-of-use (“ROU assets”) assets represent the Company’s right to control the use of an identified asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. ROU assets are generally recognized based on the amount of the initial measurement of the lease liability. Lease expense is recognized on a straight-line basis over the lease term. The Company elected the package of practical expedients permitted under the transition guidance to combine the lease and non-lease components as a single lease component for operating leases associated with the Company’s office space lease, and to keep leases with an initial term of 12 months or less off the balance sheet and recognize the associated lease payments in the consolidated statements of income on a straight-line basis over the lease term.

~~Income taxes~~10

~~The Company~~TEMIR ~~accounts for income taxes in accordance with the accounting standard issued by the Financial Accounting Standard Board (“FASB”) for income taxes~~CORP. Under the asset and liability method as required by this accounting standard, deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory tax rates applicable to future years to differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities. The charge for taxation is based on the results for the reporting period as adjusted for items which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. The effect on deferred income taxes of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not that some portion, or all of, a deferred tax asset will not be realized.

~~Foreign currency~~NOTES ~~translation~~TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

~~The Company’s~~FOR ~~reporting~~THE ~~currency~~THREE isAND ~~the~~NINE ~~United~~MONTHS ~~States dollars (“U.S. dollars”). The financial records of the Company and~~ENDED MAY ~~its subsidiaries in Hong Kong are maintained in Hong Kong dollars (“HKD”)~~31, ~~which~~2022 isAND ~~the functional currency of these entities.~~2021

Monetary assets and liabilities denominated in currencies other than the applicable functional currencies are translated into the functional currencies at the prevailing rates of exchange at the balance sheet date. Nonmonetary assets and liabilities are remeasured into the applicable functional currencies at historical exchange rates. Transactions in currencies other than the applicable functional currencies during the year are converted into the functional currencies at the applicable rates of exchange prevailing at the transaction dates. Transaction gains and losses are recognized in the consolidated statements of operations.(Unaudited)

~~Assets and~~(In ~~liabilities are translated into the reporting currency at the rates of exchange ruling at the balance sheet date~~U. ~~Equity accounts are translated at historical exchange rates~~S. ~~Revenues,~~dollars ~~expenses,~~except ~~gain~~for ~~and~~number ~~loss are translated using the average rate~~ of exchange in effect during the reporting period. Translation adjustments are reported and shown as a separate component of other comprehensive income in the consolidated statements of changes in equity and the consolidated statements of comprehensive income.shares)

~~During the~~Income ~~periods presented, HKD is pegged to the U.S. dollar within a narrow range.~~taxes

~~Fair~~The Company accounts for income taxes ~~value~~in accordance with the accounting standard issued by the Financial Accounting Standard Board (“FASB”) for income taxes. Under the asset and liability method as required by this accounting standard, deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory tax rates applicable to future years to differences between the financial ~~instruments~~statement carrying amounts and the tax bases of existing assets and liabilities. The charge for taxation is based on the results for the reporting period as adjusted for items which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date. The effect on deferred income taxes of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recognized if it is more likely than not that some portion, or all of, a deferred tax asset will not be realized.

~~The carrying~~Foreign ~~value~~currency oftranslation the Company’s financial instruments (excluding non-current bank borrowings and obligation under finance lease): cash, short-term bank borrowings, other loan, balances with a director and holding company and other payables approximate their fair values because of the short-term nature of these financial instruments.

~~Management believes,~~The ~~based~~Company’s onreporting currency is the ~~current~~United ~~market~~States ~~prices~~dollars or(“U.S. ~~interest~~dollars”). ~~rates~~The ~~for~~financial ~~similar~~records ~~debt~~of ~~instruments,~~ the ~~fair~~Company ~~value~~and ofits ~~the~~subsidiaries ~~Company’s~~in ~~non-current~~Hong Kong are ~~bank~~maintained ~~borrowings~~in ~~and~~Hong ~~obligation~~Kong ~~under~~dollars ~~finance~~(“HKD”), ~~lease~~which ~~approximates~~is the ~~carrying~~functional ~~amount~~currency of these entities.

~~The~~Monetary assets and liabilities denominated ~~Company~~in ~~also~~currencies ~~follows~~other than the ~~guidance~~applicable offunctional ~~the~~currencies ~~ASC~~are ~~Topic~~translated ~~820-10,~~into ~~“Fair~~the ~~Value~~functional ~~Measurements~~currencies ~~and~~at ~~Disclosures”~~the ~~(“ASC~~prevailing ~~820-10”),~~rates of ~~with~~exchange ~~respect~~at tothe ~~financial~~balance sheet date. Nonmonetary assets and liabilities ~~that~~ are ~~measured~~remeasured into the applicable functional currencies at ~~fair~~historical exchange ~~value~~rates. ~~ASC~~Transactions ~~820-10~~in ~~establishes~~currencies aother ~~three-tier~~than ~~fair~~the ~~value~~applicable ~~hierarchy~~functional currencies during the year are converted into the functional ~~that~~currencies ~~prioritizes~~at the ~~inputs~~applicable ~~used~~rates inof ~~measuring~~exchange ~~fair~~prevailing ~~value~~at asthe ~~follows:~~transaction dates. Transaction gains and losses are recognized in the consolidated statements of operations.

~~Level~~Assets 1and :liabilities ~~Observable~~are ~~inputs~~translated into ~~such~~the asreporting ~~quoted~~currency ~~prices~~at inthe ~~active~~rates ~~markets;~~of ~~Level~~exchange 2ruling :at ~~Inputs,~~the ~~other~~balance ~~than~~sheet ~~the~~date. ~~quoted~~Equity ~~prices~~accounts inare ~~active~~translated ~~markets~~at historical exchange rates. Revenues, ~~that~~expenses, gain and loss are ~~observable~~translated ~~either~~using ~~directly~~the oraverage ~~indirectly;~~rate ~~and~~of ~~Level~~exchange 3in :effect ~~Unobservable~~during ~~inputs~~the inreporting ~~which~~period. ~~there~~Translation adjustments isare ~~little~~reported orand noshown ~~market~~as ~~data,~~a ~~which~~separate ~~require~~component of other comprehensive income in the ~~reporting~~consolidated ~~entity~~statements toof ~~develop~~changes ~~its~~in equity ~~own~~and ~~assumptions~~the consolidated statements of comprehensive income.

11During the periods presented, HKD is pegged to the U.S. dollar within a narrow range.

~~TEMIR~~Fair value of financial ~~CORP.~~instruments

~~NOTES~~The carrying value of the Company’s TOfinancial ~~THE~~instruments ~~CONDENSED~~(excluding ~~CONSOLIDATED~~non-current ~~FINANCIAL~~bank ~~STATEMENTS~~borrowings and obligation under finance lease): cash, short-term bank borrowings, other loan, balances with a director and holding company and other payables approximate their fair values because of the short-term nature of these financial instruments.

~~FOR~~Management believes, based on the current ~~THE~~market ~~THREE~~prices ~~AND~~or ~~SIX~~interest ~~MONTHS~~rates ~~ENDED FEBRUARY~~for 28similar debt instruments, ~~2022~~the ~~AND~~fair ~~FEBRUARY~~value ~~28,~~of ~~2021~~the Company’s non-current bank borrowings and obligation under finance lease approximates the carrying amount.

The Company also follows the guidance of the ASC Topic 820-10, “Fair Value Measurements and Disclosures” (~~Unaudited~~“ASC 820-10”), with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

(In U.S. dollars except for number of shares)

	Level 1 :	Observable inputs such as quoted prices in active markets;

	Level 2 :	Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

	Level 3 :	Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions

~~Net loss per share~~11

~~The Company~~TEMIR ~~calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share~~CORP.” Basic loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted income per share is computed similar to basic loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. The following table presents a reconciliation of basic and diluted net loss per share:

	Three months ended						Six months ended
	February 28, 2022			February 28, 2021			February 28, 2022			February 28, 2021
Net loss	$	(75,946	)	$	(36,606	)	$	(107,756	)	$	(98,966	)
Weighted average number of common shares outstanding - Basic and diluted		6,692,182			6,692,182			6,692,182			6,692,182
Net loss per share - Basic and diluted	$	(0.01	)	$	(0.01	)	$	(0.02	)	$	(0.01	)

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

~~Related~~FOR THE THREE AND NINE MONTHS ENDED MAY ~~parties~~31, 2022 AND 2021

Parties, which can be a corporation or individual, are considered to be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.(Unaudited)

~~Recent accounting~~(In ~~pronouncements~~U.S. dollars except for number of shares)

~~Recently Adopted~~Net ~~Accounting~~loss ~~Standards~~per share

~~In December~~The ~~2019,~~Company ~~the~~calculates ~~Financial~~net ~~Accounting~~loss ~~Standards~~per share ~~Board~~in ~~(the~~accordance with ASC Topic 260, “~~FASB~~Earnings per Share.”) ~~issued~~Basic ~~Accounting~~loss ~~Standards~~per ~~Update~~share ~~(“ASU”)~~is computed by dividing the net loss by ~~2019~~the weighted-~~12,~~average ~~Income~~number ~~Taxes~~of ~~(Topic~~common ~~740):~~shares ~~Simplifying~~outstanding during the ~~Accounting~~period. ~~for~~Diluted ~~Income~~income ~~Taxes~~per ~~(“ASU~~share ~~2019-12”).~~is ~~ASU~~computed ~~2019-12~~similar ~~simplifies~~to ~~the~~basic loss ~~accounting~~per ~~for~~share ~~income~~except ~~taxes~~that bythe ~~removing~~denominator ~~certain~~is ~~exceptions~~increased ~~and~~to ~~enhances~~include ~~and~~the ~~simplifies~~number ~~various~~of ~~aspects~~additional ofcommon ~~the~~shares ~~income~~that ~~tax~~would ~~accounting~~have ~~guidance~~been outstanding inif ~~ASC~~the ~~740.~~potential ~~The~~common ~~Company~~stock ~~adopted~~equivalents ~~ASU~~had ~~2019-12~~been onissued ~~September~~and 1,if ~~2021.~~the ~~The~~additional ~~adoption~~common ofshares ~~ASU~~were ~~2019-12~~dilutive. ~~did~~The ~~not~~following ~~have~~table ~~any~~presents a ~~impact~~reconciliation onof ~~the~~basic ~~Company’s consolidated~~and ~~financial~~diluted ~~statement~~net ~~presentation~~loss orper ~~disclosures.~~share:

In August 2020, the FASB issued ASU 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models. Upon adoption of ASU 2020-06, convertible debt proceeds, unless issued with a substantial premium or an embedded conversion feature that is not clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For contracts in an entity’s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted, and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The Company adopted ASU 2020-06 effective September 1, 2021. The adoption of ASU 2020-06 did not have any impact on the Company’s consolidated financial statement presentation or disclosures.

	Three months ended May 31,						Nine months ended May 31,
	2022			2021			2022			2021

Net loss	$	(48,140	)	$	(40,345	)	$	(155,896	)	$	(139,311	)
Weighted average number of common shares outstanding - Basic and diluted		6,692,182			6,692,182			6,692,182			6,692,182
Net loss per share - Basic and diluted	$	(0.00	)*	$	(0.01	)	$	(0.02	)	$	(0.02	)

12* Less than $0.01 per share

~~TEMIR CORP.~~Related parties

~~NOTES~~Parties, which can be a corporation TOor ~~THE~~individual, ~~CONDENSED~~are ~~CONSOLIDATED~~considered ~~FINANCIAL~~to ~~STATEMENTS~~be related if the Company has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Companies are also considered to be related if they are subject to common control or common significant influence.

~~FOR THE~~Recent ~~THREE~~accounting ~~AND SIX MONTHS ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021~~pronouncements

~~(Unaudited)~~Recently Adopted Accounting Standards

(In December 2019, the Financial Accounting UStandards Board (the “FASB”) issued Accounting Standards Update (“ASU”) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes (“ASU 2019-12”).S. ~~dollars~~ASU ~~except~~2019-12 simplifies the accounting for ~~number~~income taxes by removing certain exceptions and enhances and simplifies various aspects of ~~shares)~~the income tax accounting guidance in ASC 740. The Company adopted ASU 2019-12 on September 1, 2021. The adoption of ASU 2019-12 did not have any impact on the Company’s consolidated financial statement presentation or disclosures.

In August 2020, the FASB issued ASU 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity (“ASU 2020-06”). ~~Pronouncements~~ASU ~~Issued~~2020-06 ~~But~~simplifies ~~Not~~the ~~Yet~~accounting ~~Adopted~~for convertible debt by eliminating the beneficial conversion and cash conversion accounting models. Upon adoption of ASU 2020-06, convertible debt proceeds, unless issued with a substantial premium or an embedded conversion feature that is not clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For contracts in an entity’s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted, and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted, but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The Company adopted ASU 2020-06 effective September 1, 2021. The adoption of ASU 2020-06 did not have any impact on the Company’s consolidated financial statement presentation or disclosures.

~~In June~~Accounting ~~2016,~~Pronouncements ~~the FASB issued ASU No. 2016-13, Financial Instruments-Credit Losses (Topic 326) (“ASU 2016-13”), which requires~~Issued ~~entities~~But toNot ~~measure~~Yet all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. ASU 2016-13 replaces the existing incurred loss model and is applicable to the measurement of credit losses on financial assets measured at amortized cost. ASU 2016-13 is to be adopted on a modified retrospective basis. As a smaller reporting company, ASU 2016-13 will be effective for the Company for interim and annual reporting periods beginning after December 15, 2022. The Company is currently evaluating the impact that the adoption of ASU 2016-13 will have on its consolidated financial statement presentations and disclosures.Adopted

In ~~May~~ ~~2021~~June 2016, the FASB issued ASU ~~2021-04,~~No. ~~Earnings Per Share (Topic 260), Debt — Modifications and Extinguishments (Subtopic 470~~2016-~~50)~~13, Financial ~~Compensation~~Instruments-Credit —Losses ~~Stock Compensation~~ (Topic ~~718~~326), ~~and Derivatives and Hedging — Contracts in Entity’s Own Equity~~ (~~Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (~~“ASU ~~2021~~ 2016-0413”)., ~~ASU~~which ~~2021-04~~requires ~~provides~~entities ~~guidance as~~ to ~~how~~measure anall ~~issuer~~expected ~~should~~credit ~~account~~losses for afinancial assets ~~modification~~held ofat the ~~terms~~reporting ordate ~~conditions~~based oron ~~an exchange~~historical ofexperience, acurrent ~~freestanding equity-classified written call option (i.e.~~conditions, aand ~~warrant)~~reasonable ~~that~~and ~~remains~~supportable ~~classified after modification or exchange as an exchange of the original instrument for a new instrument~~forecasts. AnASU ~~issuer should measure the effect of a modification or exchange as~~2016-13 ~~the~~replaces ~~difference between~~ the ~~fair~~existing ~~value~~incurred ofloss ~~the~~model ~~modified~~and oris ~~exchanged~~applicable ~~warrant~~to ~~and~~ the ~~fair~~measurement ~~value~~ of ~~that~~credit ~~warrant~~losses ~~immediately~~on ~~before~~financial ~~modification or~~assets ~~exchange~~measured ~~and~~at ~~then apply a recognition model that comprises four categories of transactions and the corresponding accounting treatment~~amortized ~~for each category (equity issuance, debt origination, debt modification, and modifications unrelated to equity issuance and debt origination or modification)~~cost. ASU ~~2021~~2016-0413 is ~~effective~~to ~~for~~be ~~all~~adopted ~~entities~~on ~~for~~a ~~fiscal~~modified ~~years~~retrospective ~~beginning after December 15, 2021, including interim periods within those fiscal years~~basis. AnAs ~~entity~~a ~~should~~smaller ~~apply~~reporting ~~the~~company, ~~guidance provided in~~ ASU ~~2021~~2016-0413 ~~prospectively~~will tobe ~~modifications~~effective ~~or exchanges occurring~~for ~~on or after~~ the ~~effective~~Company ~~date. Early adoption is permitted~~ for ~~all entities, including adoption in an~~ interim ~~period.~~and Ifannual anreporting ~~entity~~periods ~~elects to~~beginning ~~early~~after ~~adopt~~December ~~ASU 2021-04 in an interim period~~15, ~~the~~2022. ~~guidance~~The ~~should~~Company beis ~~applied~~currently asevaluating of the ~~beginning of the fiscal year that includes~~impact that ~~interim~~the ~~period. The~~ adoption of ASU ~~2021~~2016-0413 iswill ~~not expected to~~ have ~~any impact~~ on ~~the~~its ~~Company’s~~ consolidated financial statement ~~presentation~~ orpresentations and disclosures.

In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance. This update requires certain annual disclosures about transactions with a government that are accounted for by applying a grant or contribution accounting model by analogy. This update is effective for annual periods beginning after December 15, 2021, and early application is permitted. This guidance should be applied either prospectively to all transactions that are reflected in financial statements at the date of initial application and new transactions that are entered into after the date of initial application or retrospectively to those transactions. The Company does not expect the impact of this guidance to have a material impact on the Company’s consolidated financial statements. 12

~~Except for~~TEMIR ~~the above-mentioned pronouncements, there are no new recent issued accounting standards that will have material impact on the consolidated financial position, statements of operations and cash flows~~CORP.

13NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

~~TEMIR~~FOR THE THREE AND NINE MONTHS ENDED MAY ~~CORP.~~31, 2022 AND 2021

~~NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS~~(Unaudited)

~~FOR THE~~(In ~~THREE~~U.S. ~~AND~~dollars ~~SIX~~except ~~MONTHS~~for ~~ENDED FEBRUARY~~number ~~28,~~of ~~2022 AND FEBRUARY 28, 2021~~shares)

In May 2021, the FASB issued ASU 2021-04, Earnings Per Share (~~Unaudited~~Topic 260), Debt — Modifications and Extinguishments (Subtopic 470-50), Compensation — Stock Compensation (Topic 718), and Derivatives and Hedging — Contracts in Entity’s Own Equity (Subtopic 815-40): Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (“ASU 2021-04”). ASU 2021-04 provides guidance as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified written call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument for a new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the modified or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition model that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt origination, debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An entity should apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective date. Early adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04 in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period. The adoption of ASU 2021-04 is not expected to have any impact on the Company’s consolidated financial statement presentation or disclosures.

(In November 2021, the FASB issued ASU U2021-10, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance.S This update requires certain annual disclosures about transactions with a government that are accounted for by applying a grant or contribution accounting model by analogy. ~~dollars~~This ~~except~~update is effective for ~~number~~annual periods beginning after December 15, 2021, and early application is permitted. This guidance should be applied either prospectively to all transactions that are reflected in financial statements at the date of ~~shares)~~initial application and new transactions that are entered into after the date of initial application or retrospectively to those transactions. The Company does not expect the impact of this guidance to have a material impact on the Company’s consolidated financial statements.

3.Except ~~PREPAID~~for ~~EXPENSES~~the above-mentioned pronouncements, there ~~DEPOSITS~~are ~~AND~~no ~~OTHER~~new ~~CURRENT~~recent ~~ASSETS~~issued accounting standards that will have material impact on the condensed consolidated financial position, statements of operations and cash flows.

~~Prepaid expenses,~~3. ~~deposits~~PREPAID ~~and other current assets were $302 as of February 28~~EXPENSES, ~~2022~~DEPOSITS ~~and~~AND ~~August~~OTHER ~~31,~~CURRENT ~~2021. The balance represented utility deposits paid.~~ASSETS

4.Prepaid ~~ACCOUNTS~~expenses, ~~PAYABLE~~deposits and other current assets were $302 as of May 31, ~~OTHER~~2022 ~~PAYABLES~~and ~~AND~~August ~~ACCRUED~~31, ~~LIABILITIES~~2021. The balance represented utility deposits paid.

	February 28, 2022		August 31, 2021
Accounts payable	$	33,707	$	45,239
Accrued expenses		14,586		37,610
	$	48,293	$	82,849

4.	NON-MARKETABLE EQUITY SECURITIES

~~Accrued expenses~~On ~~represented~~May ~~payables~~5, ~~for~~2021, ~~professional~~(i) Direct Assistance Limited, a wholly owned subsidiary of EFT Solutions Holdings Limited (a company listed on GEM of The Stock Exchange of Hong Kong Limited), (ii) 2Go Investments Group Limited and ~~consulting~~(iii) ~~fees~~JTI formed eDDA Solutions Limited (“eDDA”), a company incorporated in Hong Kong with limited liability, which will principally engaged in the business of sales and maintenance services for the electronic direct debit authorization (“eDDA platform”). JTI has contributed share capital of $1 (HK$10), representing a 10% shareholding of eDDA. eDDA has not commenced operations as of the date of approval of these financial statements.

5. ~~INCOME~~ACCOUNTS ~~TAXES~~PAYABLE, ~~DEFERRED~~OTHER ~~TAX~~PAYABLES ~~ASSETS~~AND ACCRUED LIABILITIES

(a) Income taxes in the consolidated statements of comprehensive income (loss)

	May 31, 2022		August 31, 2021

Accounts payable	$	61,668	$	45,239
Accrued expenses		11,076		37,610
	$	72,744	$	82,849

~~The Company’s~~Accrued ~~provision~~expenses represented payables for ~~income~~professional ~~tax~~and ~~expense~~consulting ~~consisted of:~~fees.

	Three months ended				Six months ended
	February 28, 2022		February 28, 2021		February 28, 2022		February 28, 2021
Income tax expenses – Hong Kong	$	-	$	314	$	-	$	402
Deferred income tax benefit		-		-		-		-
Income tax expense	$	-	$	314	$	-	$	402

~~United States~~TEMIR ~~of Tax~~CORP.

~~The Company~~NOTES isTO ~~incorporated~~THE inCONDENSED ~~the~~CONSOLIDATED ~~State of Nevada and is subject to the U.S. federal tax and state tax. The Tax Cuts and Jobs Act of (“TCJ~~FINANCIAL Act”) was signed into law in December 2017, and among its many provisions, it imposed a mandatory one-time transition tax on undistributed international earnings and reduced the U.S. corporate income tax rate to 21%, effective January 1, 2018. No provision for income taxes in the United States has been made as the Company had no taxable income for the three and six months ended February 28, 2022 and February 28, 2021.STATEMENTS

~~Hong~~FOR THE THREE AND NINE MONTHS ENDED MAY ~~Kong~~31, ~~Tax~~2022 AND 2021

The Company’s subsidiaries in Hong Kong and are subject to Hong Kong taxation at 16.5% on estimated assessable profit derived from their activities conducted in Hong Kong subject to a waiver of 100% of the profits tax under a cap of $1,282 (~~HK$10,000~~Unaudited) ~~for year of assessment 2021/22.~~

~~A reconciliation~~(In ofU.S. ~~the~~dollars ~~provision~~except for ~~income~~number ~~taxes~~of ~~determined at the statutory income tax rate to the Company’s income taxes is as follows:~~shares)

	Three months ended						Six months ended
	February 28, 2022			February 28, 2021			February 28, 2022			February 28, 2021
Loss before provision for income taxes	$	(75,946	)	$	(36,292	)	$	(107,756	)	$	(98,564	)
Statutory income tax rate		21	%		21	%		21	%		21	%
Income tax (credit) expense computed at statutory income tax rate		(15,949	)		(7,621	)		(22,629	)		(20,698	)
Reconciling items:
Rate differential in different tax jurisdictions		1,265			740			2,237			1,933
Non-deductible expenses		14,398			7,232			20,329			19,204
Non-taxable income		-			(37	)		-			(37	)
Tax effect of utilization of tax losses		223			-			-			-
Valuation allowance		63			-			63			-
Income tax expense	$	-		$	314		$	-		$	402

6.	INCOME TAXES, DEFERRED TAX ASSETS

14(a) Income taxes in the consolidated statements of comprehensive income (loss)

~~TEMIR~~The Company’s provision for income ~~CORP.~~tax expense consisted of:

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

	Three months ended May 31,					Nine months ended May 31,
	2022		2021			2022		2021

Income tax credit – Hong Kong	$	-	$	(402	)	$	-	$	-
Deferred income tax benefit		-		-			-		-
Income tax credit	$	-	$	(402	)	$	-	$	-

~~FOR THE~~United ~~THREE~~States ~~AND~~of ~~SIX MONTHS ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021~~Tax

The Company is incorporated in the State of Nevada and is subject to the U.S. federal tax and state tax. The Tax Cuts and Jobs Act of (~~Unaudited~~“TCJ Act”) was signed into law in December 2017, and among its many provisions, it imposed a mandatory one-time transition tax on undistributed international earnings and reduced the U.S. corporate income tax rate to 21%, effective January 1, 2018. No provision for income taxes in the United States has been made as the Company had no taxable income for the three and nine months ended May 31, 2022 and 2021.

~~(In U.S.~~Hong ~~dollars~~Kong ~~except for number of shares)~~Tax

The ~~net~~Company’s ~~tax loss of the~~ subsidiaries in in Hong Kong ~~of $667,446~~ and ~~$667,067~~are assubject ofto ~~February~~Hong ~~28,~~Kong ~~2022~~taxation ~~and~~at ~~August 31, 2021, available for offset against future profits, may be carried forward indefinitely~~16.5% ~~Management~~on ~~believes~~estimated itassessable isprofit ~~more~~derived ~~likely~~from ~~than~~their ~~not~~activities ~~that~~conducted ~~the~~in ~~Company will not realize these potential tax benefits~~Hong asKong ~~these~~subject ~~operations~~to ~~will~~a ~~not~~waiver ~~generate~~of ~~operating~~100% ~~profits~~of in the ~~foreseeable~~profits ~~future.~~tax Asunder a ~~result,~~cap aof ~~valuation~~$1,282 ~~allowance~~(HK$10,000) ~~was~~for ~~provided~~year ~~against the full amount~~ of ~~the~~assessment ~~potential tax benefits~~2021/22.

~~(b)~~A reconciliation of the provision for ~~Deferred~~income taxes determined at the statutory income tax ~~assets~~rate to the Company’s income taxes is as follows:

	February 28, 2022			August 31, 2021
	Three months ended May 31,						Nine months ended May 31,
Deferred tax assets
	2022			2021			2022			2021
Tax loss	$	110,129		$	110,066
Loss before provision for income taxes	$	(48,140	)	$	(40,747	)	$	(155,896	)	$	(139,311	)
Valuation allowance		(110,129	)		(110,066	)
Statutory income tax rate		21	%		21	%		21	%		21	%
	$	-		$	-
Income tax credit computed at statutory income tax rate		(10,109	)		(8,557	)		(32,738	)		(29,255	)
Reconciling items:
Rate differential in different tax jurisdictions		1,376			1,044			3,613			2,977
Non-deductible expenses/ taxable income		6,456			5,359			26,785			24,526
Tax effect of utilization of tax losses		-			-			-			-
Valuation allowance		2,277			1,752			2,340			1,752
Income tax credit	$	-		$	(402	)	$	-		$	-

6The net tax loss of the subsidiaries in Hong Kong of $681,250 and $667,067 as of May 31, 2022 and August 31, 2021, respectively, are available for offset against future profits, may be carried forward indefinitely. ~~BALANCES~~Management ~~AND~~believes ~~TRANSACTIONS~~it ~~WITH~~is ~~RELATED~~more ~~PARTIES~~likely than not that the Company will not realize these potential tax benefits as these operations will not generate operating profits in the foreseeable future. As a result, a valuation allowance was provided against the full amount of the potential tax benefits.

	Note		February 28, 2022		August 31, 2021
Amount due to a shareholder
Ace Vantage Investments Limited		(c)	$	321,832	$	316,120
Amount due to a related company
Century Crown Investments Limited
- Other payable				172,740		91,988
- Rental payable		(b)		108,000		72,000
		(a)(c)	$	280,740	$	163,988

(b) Deferred tax assets

(a) Mr. Roy Kong Hoi Chan, the Company’s President, is a director of and ultimately holding 50% interest in Century Crown Investments Limited. Century Crown Investments Limited is a wholly-owned subsidiary of Ace Vantage Investments Limited.

	May 31, 2022			August 31, 2021

Deferred tax assets
Tax loss	$	112,406		$	110,066
Valuation allowance		(112,406	)		(110,066	)
	$	-		$	-

(b) On August 20, 2020, the Company has entered into a sub-lease agreement with Century Crown Investments Limited for office space in Hong Kong for the period of one year from September 1, 2020 at $6,000 per month. On August 20, 2021, the Company has renewed the sub-lease agreement with Century Crown Investments Limited for office space in Hong Kong for the period of one year from September 1, 2021 at $6,000 per month. For the six months ended February 28, 2022 and 2021, the Company recorded $36,000 and $36,000 rental expenses to Century Crown Investments Limited. For the three months ended February 28, 2022 and 2021, the Company recorded $18,000 and $18,000 rental expenses to Century Crown Investments Limited.14

~~(c)~~TEMIR ~~The balances with the shareholder and related company detailed above as of February 28, 2022 and August 31, 2021 are unsecured, non-interest bearing and repayable on demand~~CORP.

~~For~~NOTES ~~the~~TO ~~three~~THE ~~and~~CONDENSED ~~six~~CONSOLIDATED ~~months ended~~FINANCIAL February 28, 2022, the Company recorded $52,456 (HK$409,157) and $118,433 (HK$923,779) service fees to High Flyers Info Limited, respectively. The executive director of the Company, Mark Ko Chiu Yip, was also a director of High Flyers Info Limited for the period from May 7, 2020 to September 15, 2020.STATEMENTS

~~For~~FOR ~~the~~THE ~~three~~THREE ~~and~~AND ~~six~~NINE ~~months~~MONTHS ~~ended~~ENDED MAY ~~February 28~~31, ~~2021,~~2022 ~~the~~AND ~~Company recorded $37,388 (HK$291,626) and $49,151 (HK$383,378) service fees to High Flyers Info Limited, respectively.~~2021

~~Included in the accounts payable $33,707 and $24,747 as of February 28, 2022 and August 31, 2021, respectively, were payable to High Flyers Info Limited.~~(Unaudited)

15(In U.S. dollars except for number of shares)

~~TEMIR CORP~~7. BALANCES WITH RELATED PARTIES

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

	Note	May 31, 2022		August 31, 2021

Amount due to a shareholder
Ace Vantage Investments Limited	(c)	$	335,965	$	316,120

Amount due to a related company
Century Crown Investments Limited
- Other payable			189,819		91,988
- Rental payable	(b)		126,000		72,000
	(a)(c)	$	315,819	$	163,988

~~FOR THE~~(a) ~~THREE~~Mr. ~~AND~~Roy ~~SIX~~Kong ~~MONTHS~~Hoi ~~ENDED FEBRUARY~~Chan, 28the Company’s President, ~~2022~~is ~~AND~~a ~~FEBRUARY~~director ~~28,~~of ~~2021~~and ultimately holding 50% interest in Century Crown Investments Limited. Century Crown Investments Limited is a wholly-owned subsidiary of Ace Vantage Investments Limited.

(~~Unaudited~~b) On August 20, 2020, the Company has entered into a sub-lease agreement with Century Crown Investments Limited for office space in Hong Kong for the period of one year from September 1, 2020 at $6,000 per month. On August 20, 2021, the Company has entered into a sub-lease agreement with Century Crown Investments Limited for office space in Hong Kong for the period of one year from September 1, 2021 at $6,000 per month. For the three months ended May 31, 2022 and 2021, the Company recorded $18,000 and $18,000 rental expenses to Century Crown Investments Limited, respectively. For the nine months ended May 31, 2022 and 2021, the Company recorded $54,000 and 54,000 rental expenses to Century Crown Investments Limited, respectively.

(~~In U.S.~~c) ~~dollars~~The ~~except~~balances ~~for~~with ~~number~~the shareholder and related company detailed above as of ~~shares)~~May 31, 2022 and August 31, 2021 are unsecured, non-interest bearing and repayable on demand.

7For the three and nine months ended May 31, 2022, the Company recorded $81,950 (HK$639,202) and $195,904 (HK$1,528,051) service fees to High Flyers Info Limited, respectively. The ~~SEGMENT~~executive ~~INFORMATION~~director of the Company, Mark Ko Chiu Yip, was also a director of High Flyers Info Limited for the period from May 7, 2020 to September 15, 2020.

~~The Company’s~~For ~~segments~~the ~~are~~three ~~business units that offer different products~~ and ~~services~~nine ~~and~~months ~~are~~ended May ~~reviewed~~31, ~~separately~~2021, by the ~~chief~~Company ~~operating decision~~recorded ~~maker~~$31,142 (~~the “CODM”)~~HK$242,909) orand ~~the~~$80,293 ~~decision-making group~~(HK$626,287) inservice ~~deciding~~fees ~~how~~ to ~~allocate~~High ~~resources~~Flyers ~~and~~Info inLimited, ~~assessing performance~~respectively. ~~The Company’s CODM is the Company’s Chief Executive Officer.~~

~~For~~ Included in the ~~three~~accounts ~~months~~payable ~~ended~~$61,668 and ~~February~~$24,747 28as of May 31, 2022 and August 31, 2021, respectively, were payable to High Flyers Info Limited.

	Money lending			Property agency services		Mortgage referral services			Corporate unallocated (note)			Consolidated
Revenue	$	-		$	-	$	51,480		$	-		$	51,480
Cost of revenue		-			-		(47,977	)		-			(47,977	)
Gross profit		-			-		3,503			-			3,503
General and administrative expense		(18,612	)		-		(16,586	)		(49,379	)		(84,577	)
Loss from operations		(18,612	)		-		(13,083	)		(49,379	)		(81,074	)
Other income		-			-		5,128			-			5,128
Loss before income tax		(18,612	)		-		(7,955	)		(49,379	)		(75,946	)
Income tax		-			-		-			-			-
Net loss	$	(18,612	)	$	-	$	(7,955	)	$	(49,379	)	$	(75,946	)

8.	SEGMENT INFORMATION

~~For~~The Company’s segments are business units that offer different products and services and are reviewed separately by the ~~three~~chief ~~months~~operating ~~ended~~decision ~~February~~maker 28(the “CODM”), or ~~2021~~ the decision-making group, in deciding how to allocate resources and in assessing performance. The Company’s CODM is the Company’s chief executive officer.

	Money lending			Property agency services		Mortgage referral services			Corporate unallocated (note)			Consolidated
Revenue	$	-		$	-	$	71,402		$	-		$	71,402
Cost of revenue		-			-		(68,991	)		-			(68,991	)
Gross profit		-			-		2,411			-			2,411
General and administrative expense		(18,547	)		-		(1,234	)		(19,887	)		(39,668	)
(Loss) profit from operations		(18,547	)		-		1,177			(19,887	)		(37,257	)
Other income		-			-		-			965			965
(Loss) profit before income tax		(18,547	)		-		1,177			(18,922	)		(36,292	)
Income tax		-			-		(314	)		-			(314	)
Net (loss) profit	$	(18,547	)	$	-	$	863		$	(18,922	)	$	(36,606	)

For the three months ended May 31, 2022

	Money lending			Property agency services		Mortgage referral services			Corporate unallocated (note)			Consolidated

Revenue	$	-		$	-	$	85,610		$	-		$	85,610
Cost of revenue		-			-		(81,950	)		-			(81,950	)
Gross profit		-			-		3,660			-			3,660
General and administrative expense		(21,527	)		-		(17,033	)		(13,368	)		(51,928	)
Loss from operations		(21,527	)		-		(13,373	)		(13,368	)		(48,268	)
Other income		-			-		128			-			128
Loss before income tax		(21,527	)		-		(13,245	)		(13,368	)		(48,140	)
Income tax		-			-		-			-			-
Net loss	$	(21,527	)	$	-	$	(13,245	)	$	(13,368	)	$	(48,140	)

~~TEMIR CORP.~~15

~~NOTES TO~~TEMIR ~~THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS~~CORP.

~~FOR THE~~NOTES ~~THREE~~TO ~~AND~~THE ~~SIX~~CONDENSED ~~MONTHS~~CONSOLIDATED ~~ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021~~FINANCIAL STATEMENTS

~~(Unaudited)~~FOR THE THREE AND NINE MONTHS ENDED MAY 31, 2022 AND 2021

(~~In U.S. dollars except for number of shares~~Unaudited)

~~For the~~(In ~~six~~U.S. ~~months~~dollars ~~ended~~except ~~February~~for ~~28,~~number ~~2022~~of shares)

	Money lending			Property agency services		Mortgage referral services			Corporate unallocated (note)			Consolidated
Revenue	$	-		$	-	$	121,113		$	-		$	121,113
Cost of revenue		-			-		(113,954	)		-			(113,954	)
Gross profit		-			-		7,159			-			7,159
General and administrative expense		(37,556	)		-		(20,258	)		(62,229	)		(120,043	)
Loss from operations		(37,556	)		-		(13,099	)		(62,229	)		(112,884	)
Other income		-			-		5,128			-			5,128
Loss before income tax		(37,556	)		-		(7,971	)		(62,229	)		(107,756	)
Income tax		-			-		-			-			-
Net loss	$	(37,556	)	$	-	$	(7,971	)	$	(62,229	)	$	(107,756	)
Total assets
As of February 28, 2022	$	138		$	87	$	51,533		$	303		$	32,061
As of August 31, 2021	$	155		$	2,111	$	49,340		$	303		$	51,509

For the three months ended May 31, 2021

For the six months ended February 28, 2021

	Money lending			Property agency services		Mortgage referral services			Corporate unallocated (note)			Consolidated

Revenue	$	-		$	-	$	36,476		$	-		$	36,476
Cost of revenue		-			-		(33,113	)		-			(33,113	)
Gross profit		-			-		3,363			-			3,363
General and administrative expense		(12,019	)		-		(14,549	)		(17,542	)		(44,110	)
Loss from operations		(12,019	)		-		(11,186	)		(17,542	)		(40,747	)
Other income		-			-		-			-			-
Loss before income tax		(12,019	)		-		(11,186	)		(17,542	)		(40,747	)
Income tax		-			-		402			-			402
Net loss	$	(12,019	)	$	-	$	(10,784	)	$	(17,542	)	$	(40,345	)

	Money lending			Property agency services		Mortgage referral services			Corporate unallocated (note)			Consolidated
Revenue	$	-		$	-	$	83,784		$	-		$	83,784
Cost of revenue		-			-		(80,754	)		-			(80,754	)
Gross profit		-			-		3,030			-			3,030
General and administrative expense		(44,400	)		-		(2,461	)		(55,698	)		(102,559	)
(Loss) profit from operations		(44,400	)		-		569			(55,698	)		(99,529	)
Other income		-			-		-			965			965
(Loss) profit before income tax		(44,400	)		-		569			(54,733	)		(98,564	)
Income tax		-			-		(402	)		-			(402	)
Net (loss) profit	$	(44,400	)	$	-	$	167		$	(54,733	)	$	(98,966	)

For the nine months ended May 31, 2022

	Money lending			Property agency services		Mortgage referral services			Corporate unallocated (note)			Consolidated

Revenue	$	-		$	-	$	206,723		$	-		$	206,723
Cost of revenue		-			-		(195,904	)		-			(195,904	)
Gross profit		-			-		10,819			-			10,819
General and administrative expense		(59,083	)		-		(37,291	)		(75,597	)		(171,971	)
Loss from operations		(59,083	)		-		(26,472	)		(75,597	)		(161,152	)
Other income		-			-		5,256			-			5,256
Loss before income tax		(59,083	)		-		(21,216	)		(75,597	)		(155,896	)
Income tax		-			-		-			-			-
Net loss	$	(59,083	)	$	-	$	(21,216	)	$	(75,597	)	$	(155,896	)

Total assets
As of May 31, 2022		137			87		57,057			303			57,584
As of August 31, 2021		155			2,111		49,340			303			51,909

~~TEMIR CORP.~~For the nine months ended May 31, 2021

NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

	Money lending			Property agency services		Mortgage referral services			Corporate unallocated (note)			Consolidated

Revenue	$	-		$	-	$	120,260		$	-		$	120,260
Cost of revenue		-			-		(113,867	)		-			(113,867	)
Gross profit		-			-		6,393			-			6,393
General and administrative expense		(56,419	)		-		(17,010	)		(73,240	)		(146,669	)
Loss from operations		(56,419	)		-		(10,617	)		(73,240	)		(140,276	)
Other income		-			-		-			965			965
Loss before income tax		(56,419	)		-		(10,617	)		(72,275	)		(139,311	)
Income tax		-			-		-			-			-
Net loss	$	(56,419	)	$	-	$	(10,617	)	$	(72,275	)	$	(139,311	)

~~FOR THE THREE AND SIX MONTHS ENDED FEBRUARY 28, 2022 AND FEBRUARY 28, 2021 (Unaudited)~~16

~~(In U.S.~~TEMIR ~~dollars except for number of shares)~~CORP.

8.NOTES ~~COMMITMENTS~~TO ~~AND~~THE ~~CONTINGENCIES~~CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

~~Lease~~FOR THE THREE AND NINE MONTHS ENDED MAY ~~Commitments~~31, 2022 AND 2021

~~The Company as lessee~~(Unaudited)

~~The~~(In ~~Company’s~~U.S. ~~rental~~dollars ~~expense was~~except ~~$18,000 and $18,000~~ for ~~the~~number ~~three~~of ~~months ended February 28, 2022 and February 28, 2021, and $36,000 and $36,000 for the six months ended February 28, 2022 and February 28, 2021, respectively.~~shares)

~~On August~~9. ~~20,~~COMMITMENTS ~~2020,~~AND ~~the Company has entered into a sub-lease agreement with Century Crown Investments Limited for office space in Hong Kong for the period of one year from September 1, 2020 at $6,000 per month.~~CONTINGENCIES

~~On August~~Lease ~~20, 2021, the Company renewed the sub-lease agreement with Century Crown Investments Limited for office space in Hong Kong for the period of one year from September 1, 2021 at $6,000 per month.~~Commitments

~~For the~~The ~~six months ended February 28, 2022 and 2021, the~~ Company ~~recorded~~as ~~$36,000 and $36,000 rental payable to Century Crown Investments Limited.~~lessee

~~For~~The Company’s rental expense was $18,000 and $18,000 for the three months ended ~~February 28~~May 31, 2022 and 2021, ~~the~~and ~~Company recorded~~ $1854,000 and $1854,000 ~~rental~~for ~~payable~~the tonine ~~Century~~months ~~Crown~~ended ~~Investments~~May ~~Limited~~31, 2022 and 2021, respectively.

~~As of~~On ~~February~~August 2820, ~~2022~~2020, the ~~outstanding~~Company ~~lease~~has entered isinto ~~short-term~~a sub-lease. ~~The~~agreement ~~total~~with ~~minimum~~Century ~~future~~Crown ~~lease~~Investments ~~payments~~Limited ~~are~~for ~~$36,000~~office ~~payable~~space in Hong Kong for the ~~twelve~~period of one year from ~~months~~September ~~ending~~1, ~~February~~2020 28at $6,000 ~~2023~~per month.

9.On ~~SIGNIFICANT~~August ~~RISKS~~20, 2021, the Company renewed the sub-lease agreement with Century Crown Investments Limited for office space in Hong Kong for the period of one year from September 1, 2021 at $6,000 per month.

~~Credit~~As of May 31, 2022, the outstanding ~~risk~~lease is short-term lease. The total minimum future lease payments are $18,000 payable for the remainder of 2022.

~~Credit risk~~10. isSIGNIFICANT ~~one of the most significant risks for the Company’s business and arise principally in lending activities.~~RISKS

Credit ~~risk~~ ~~is controlled by the application of credit approvals, limits and monitoring procedures. The Company manages credit~~ risk through in-house research and analysis of the economy primarily in Hong Kong and the underlying obligors and transaction structures. To minimize credit risk, the Company requires collateral in the form of rights to cash, securities or property and equipment.

~~The Company~~Credit ~~conducts~~risk ~~credit~~is ~~evaluations~~one of ~~customers~~the ~~and~~most ~~generally~~significant risks ~~does~~for ~~not~~the ~~require~~Company’s ~~collateral~~business orand ~~other~~arise ~~security~~principally ~~from~~in ~~its~~lending ~~customers~~activities.

~~Liquidity~~Credit risk is controlled by the application of credit approvals, limits and monitoring procedures. The Company manages credit risk through in-house research and analysis of the economy primarily in Hong Kong and the underlying obligors and transaction structures. To minimize credit risk, the Company requires collateral in the form of rights to cash, securities or property and equipment.

The Company isconducts ~~also~~credit ~~exposed to liquidity risk which is risk that it is unable to provide sufficient capital resources and liquidity to meet~~evaluations ~~its commitments and business needs. Liquidity risk is controlled by the application~~ of ~~financial~~customers ~~position analysis~~ and ~~monitoring~~generally ~~procedures. When~~does ~~necessary,~~not ~~the~~require ~~Company~~collateral ~~will~~or ~~turn to~~ other ~~financial~~security ~~institutions~~from ~~and~~its ~~the owners to obtain short-term funding to meet the liquidity shortage~~customers.

~~Concentration~~ Liquidity risk

~~For~~The Company is also exposed to liquidity ~~all~~risk ~~the~~which ~~periods~~is ~~presented,~~risk ~~all~~that it is unable to provide sufficient capital resources and liquidity to meet its commitments and business needs. Liquidity risk is controlled by the application of financial position analysis and monitoring procedures. When necessary, the Company’s will ~~assets~~turn ~~were~~to ~~located~~other infinancial ~~Hong~~institutions ~~Kong~~and the owners to obtain short-term funding to meet the liquidity shortage.

~~Two~~Concentration (73% and 27%) and three (45%, 30% and 25%) customers accounted for all of the Company’s income from mortgage referral services for the three months ended February 28, 2022 and February 28, 2021, respectively.risk

~~Two~~For ~~(86%~~all ~~and~~the ~~14%)~~periods ~~and three (38%~~presented, ~~36% and 26%) customers accounted for~~ all of the Company’s ~~income~~assets ~~from~~were ~~mortgage~~located ~~referral~~in ~~services~~Hong ~~for the six months ended February 28, 2022 and February 28, 2021, respectively~~Kong.

~~One~~Two ~~and~~customers ~~two~~accounted ~~(54~~for 100% (93% and 467%) ~~suppliers accounted for all~~ of the Company’s ~~cost~~income offrom ~~revenue~~mortgage referral services for the three months ended ~~February~~May 2831, 2022. Two customers accounted for 91% (57% and 34%) of the Company’s income from mortgage referral services for the three months ended May 31, 2021.

~~One~~Two ~~and~~customers ~~two~~accounted ~~(61~~for 100% (89% and 3911%) ~~suppliers accounted for all~~ of the Company’s ~~cost~~income offrom ~~revenue~~mortgage referral services for the ~~six~~nine months ended ~~February~~May 2831, 2022. Three customers accounted for 97% (36%, 35% and 26%) of the Company’s income from mortgage referral services for the nine months ended May 31, 2021.

~~10.~~One ~~SUBSEQUENT~~customer ~~EVENTS~~accounted for 100% and two customers accounted for 100% (57% and 43%) of the Company’s accounts receivable as of May 31, 2022 and August 31, 2021, respectively.

~~The Company~~One ~~has~~supplier ~~evaluated~~accounted ~~subsequent~~for ~~events~~100% ~~from~~of the ~~February~~Company’s ~~28,~~cost ~~2022~~of torevenue ~~the~~for ~~date~~ the ~~financial~~three ~~statements were issued~~ and ~~has~~nine ~~determined~~months ~~that there~~ended ~~are~~May no31, ~~items to disclose~~2022.

18One supplier accounted for 95% of the Company’s cost of revenue for the three months ended May 31, 2021. Two suppliers accounted for 99% (71% and 28%) of the Company’s cost of revenue for the nine months ended May 31, 2021.

~~ITEM~~One supplier accounted for 100% and 2.two ~~MANAGEMENT’S~~suppliers ~~DISCUSSION~~(55% ~~AND~~and ~~ANALYSIS~~43%) OFaccounted ~~FINANCIAL~~for ~~CONDITION~~98% ~~AND~~of ~~RESULTS~~accounts OFpayable ~~OPERATIONS~~as of May 31, 2022 and August 31, 2021, respectively.

~~Overview~~11. SUBSEQUENT EVENTS

~~TEMIR CORP.~~The ~~(“Temir” or the “~~Company”) ishas aevaluated ~~corporation established under the corporation laws in the State of Nevada~~subsequent onevents from May 1931, ~~2016.~~2022 ~~The~~to ~~Company~~the ~~commenced~~date ~~operations~~the infinancial ~~tourism.~~statements ~~Temir~~were ~~Corp.~~issued ~~was~~and ahas ~~travel~~determined ~~agency~~ that ~~organized~~there ~~individual~~are ~~and~~no ~~group~~items ~~tours in~~to ~~Kyrgyzstan, such as cultural, recreational, sport, business, ecotours and other travel tours~~disclose.

On July 15, 2019, the Company’s principal office relocated to Room 1204-06, 12/F, 69 Jervois Street, Sheung Wan, Hong Kong. On January 15, 2020, the Company’s principal office has been relocated to Suite 1802-03, 18/F, Strand 50, 50 Bonham Strand, Sheung Wan, Hong Kong. The management of Temir Corp is planning to restructure the Company’s business from travel agency to a Fintech company with major business focusing on financials services and using the internet, mobile devices, software technology or cloud services to perform or connect with financial services.17

~~JTI~~ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS ~~Group~~OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

On April 2, 2020, the Company entered into a Sale and Purchase Agreement (the “Agreement”), by and among the Company, JTI Financial Services Group Limited (“JTI”), a Hong Kong corporation, and Ace Vantage Investments Limited (equally held by Mr. Roy Kong Hoi Chan (an executive director and president of the Company, “Mr. Roy Chan” and his father) as vendor (the “Vendor”).Overview

~~Under the~~TEMIR ~~terms~~CORP. ~~and~~(“Temir” or ~~conditions of~~ the ~~Agreement~~“Company”) ~~(and~~is ~~supplemented~~a bycorporation ~~the~~established ~~Amendment,~~under the ~~Second~~corporation ~~Amendment~~laws ~~and~~in the ~~Third~~State ~~Amendment),~~of ~~the~~Nevada ~~Company offered, sold~~on ~~and~~May ~~will issue 4~~19,~~118,182 shares~~ of2016. ~~common~~The ~~stock~~Company commenced inoperations ~~consideration for all the issued and outstanding shares~~ in ~~JTI~~tourism. ~~The~~Temir ~~effect of~~Corp. ~~the~~was ~~issuance~~a istravel agency that ~~the~~organized ~~Vendor~~individual ~~now~~and ~~hold~~group ~~approximately~~tours ~~61.54%~~in ofKyrgyzstan, ~~the~~such ~~issued~~as ~~and~~cultural, recreational, ~~outstanding~~sport, ~~shares~~business, ofecotours ~~common~~and ~~stock~~other oftravel ~~the Company~~tours.

~~Mr. Roy~~On ~~Chan~~July 15, ~~the founder of JTI~~2019, ~~and~~the Company’s ~~Chairman~~principal ofoffice ~~the~~relocated ~~board~~to ofRoom ~~directors~~1204-06, is12/F, ~~the~~69 ~~holder~~Jervois ofStreet, ~~629~~Sheung Wan,~~350~~ ~~shares~~Hong ofKong. ~~common~~On ~~stock~~January of15, 2020, the Company ~~prior~~’s toprincipal ~~the~~office ~~Transaction.~~has ~~The~~been ~~Company’s~~relocated ~~officers~~to ~~and~~Suite ~~directors~~1802-03, ~~Mr.~~18/F, ~~Roy~~Strand ~~Chan~~50, ~~Mr.~~50 ~~Mark~~Bonham ~~Yip~~Strand, ~~and~~Sheung ~~Mr.~~Wan, ~~Brian~~Hong ~~Wong~~Kong. ~~therefore,~~The ~~control~~management anof ~~aggregate~~Temir ofCorp ~~4,993,412~~is orplanning ~~74.62%~~to ofrestructure the ~~outstanding~~Company’s ~~common~~business ~~stock~~from oftravel ~~the~~agency ~~Company,~~to a Fintech company with major business focusing on afinancials services ~~fully~~and ~~diluted~~using ~~basis~~the internet, ~~after~~mobile ~~the~~devices, ~~Transaction~~software technology or cloud services to perform or connect with financial services.

~~As a result of the Agreement,~~ JTI ~~is now a wholly-owned subsidiary of the Company.~~Group

~~The transaction~~On ~~with~~April ~~JTI~~2, ~~was treated as a reverse acquisition~~2020, ~~with JTI as~~ the ~~acquirer and the~~ Company asentered ~~the~~into ~~acquired party. As~~ a ~~result~~ ofSale ~~the~~and ~~controlling~~Purchase ~~financial~~Agreement ~~interest of~~ (the ~~former~~“Agreement”) ~~stockholders~~as ~~of JTI~~purchaser, ~~for~~by ~~financial~~and ~~statement~~among ~~reporting purposes,~~ the ~~merger between the~~ Company ~~and JTI was treated as a reverse acquisition~~, ~~with~~ JTI ~~deemed the accounting acquirer and the Company deemed the~~Financial ~~accounting~~Services ~~acquiree~~Group ~~under~~Limited the acquisition method of accounting in accordance with the Section 805-10-55 of the FASB Accounting Standards Codification. The reverse acquisition is deemed a capital transaction in substance whereas the assets and liabilities of JTI. (~~the accounting acquirer~~“JTI”), ~~are~~a ~~carried~~Hong ~~forward~~Kong tocorporation, ~~the Company (the legal acquirer~~ and ~~the~~Ace ~~reporting~~Vantage ~~entity)~~Investments atLimited ~~their carrying value before the combination and the equity structure~~ (~~the~~equally ~~number~~held ~~and~~by type of equity interests issued) of JTI is being retroactively restated using the exchange ratio established in the Share Purchase Agreement to reflect the number of shares of the Company issued to effect the acquisitionMr. ~~The~~Roy ~~number~~Kong ofHoi ~~common~~Chan ~~shares~~(an ~~issued~~executive ~~and~~director ~~outstanding~~ and ~~the~~president ~~amount recognized as issued equity interests in the consolidated financial statements is determined by adding the number~~ of ~~common shares deemed issued and~~ the ~~issued equity interests of JTI immediately prior to the business combination to the unredeemed shares and the fair value of the~~ Company ~~determined in accordance with the guidance in ASC Section 805-40-55 applicable to business combinations~~, i“Mr.e. ~~the~~Roy ~~equity~~Chan” ~~structure (the number~~ and ~~type~~his ~~of equity interests issued~~father) inas ~~the~~vendor ~~consolidated financial statements immediately post combination reflects~~ (the ~~equity structure of the Company, including the equity interests the legal acquirer issued to effect the combination~~“Vendor”).

~~JTI has~~Under ~~four~~the ~~wholly~~terms ~~owned~~and ~~operating~~conditions of ~~subsidiaries,~~the ~~namely,~~Agreement ~~JTI Finance Limited~~ (~~“JF”),~~and ~~Concept~~supplemented Weby ~~Mortgage~~the ~~Broker Limited (“CW”)~~Amendment, ~~JTI~~ ~~Property~~the ~~Agency~~Second ~~Limited~~Amendment ~~(“JP”)~~ and ~~JTI~~the ~~Asset~~Third ~~Management Limited (“JA”~~Amendment)., Onthe ~~May 17 2021~~Company offered, ~~TEMIR~~sold ~~CORP. incorporated~~and ~~Temir~~will ~~Logistics~~issue ~~Industrial Park Limited~~4,118,182 shares ~~which~~of iscommon ~~incorporated~~stock in ~~Hong~~consideration ~~Kong~~for all the issued and ~~principally~~outstanding ~~engaged~~shares in ~~investment holding~~JTI. The ~~principal activities~~effect of ~~JTI~~the issuance ~~are~~is ~~provision~~that ofthe ~~diversified~~Vendor ~~financial~~now ~~services~~hold ~~through~~approximately ~~its~~61.54% ~~wholly~~of ~~owned~~the ~~subsidiaries~~issued ~~incorporated~~and inoutstanding ~~Hong~~shares ~~Kong~~of common stock of the Company.

JFMr. Roy Chan, the founder isof aJTI, ~~licensed~~and ~~money~~Chairman ~~lender~~of inthe ~~Hong~~board ~~Kong,~~of ~~holding~~directors ais ~~money~~the ~~lender~~holder ~~license~~of ~~no.~~629,350 ~~1662/2021~~shares ~~granted~~of bycommon stock of the ~~licensing~~Company ~~court~~prior ofto ~~Hong~~the ~~Kong~~Transaction. JF ~~offers~~The ~~various~~Company’s ~~types~~officers ofand ~~loans~~directors, ~~including~~Mr. ~~but~~Roy ~~not~~Chan, ~~limited~~Mr. toMark ~~personal~~Yip ~~loan~~and Mr. Brian Wong therefore, ~~business~~control ~~loan~~an aggregate of 4,993,412 or ~~credit~~74.62% ~~card~~of ~~consolidation~~the ~~loan~~outstanding ~~and~~common ~~equity~~stock ~~pledge loan~~of tothe ~~its~~Company, ~~customers~~on ina ~~Hong~~fully ~~Kong~~diluted basis, after the Transaction.

19As a result of the Agreement, JTI is now a wholly-owned subsidiary of the Company.

CWThe transaction with JTI was treated as a reverse acquisition, with JTI as the acquirer and the Company as the acquired party. As a result of the controlling financial interest of the former stockholders of JTI, for financial statement reporting purposes, the merger between the Company and JTI was treated as a reverse acquisition, with JTI deemed the accounting acquirer and the Company deemed the accounting acquiree under the acquisition method of accounting in accordance with the Section 805-10-55 of the FASB Accounting Standards Codification. The reverse acquisition is ~~one~~deemed a capital transaction in substance whereas the assets and liabilities of JTI. (the ~~active~~accounting ~~mortgage~~acquirer) ~~brokers~~are carried forward to the Company (the legal acquirer and the reporting entity) at their carrying value before the combination and the equity structure (the number and type of equity interests issued) of JTI is being retroactively restated using the exchange ratio established in ~~Hong~~the ~~Kong~~Share Purchase Agreement to reflect the number of shares of the Company issued to effect the acquisition. ~~Its~~The ~~revenue~~number of common shares issued and outstanding and the amount recognized as issued equity interests in the consolidated financial statements is ~~mainly~~determined ~~derived~~by ~~from~~adding the ~~referral~~number ~~fee~~of ~~from~~common shares deemed issued and the ~~banks~~issued equity interests of JTI immediately prior to the business combination to the unredeemed shares and the fair value of the Company determined in accordance with the guidance in ASC Section 805-40-55 applicable to business combinations, i.e. the equity structure (the number and type of equity interests issued) in the consolidated financial statements immediately post combination ~~institutions~~reflects ~~for~~the equity structure of the ~~mortgage~~Company, ~~referral~~including the equity interests the legal acquirer issued to effect the combination.

~~JP is~~JTI ahas ~~licensed~~four ~~property~~wholly ~~agent~~owned operating insubsidiaries, ~~Hong~~namely, ~~Kong~~JTI Finance Limited (“JF”), ~~holding~~Concept anWe ~~estate~~Mortgage ~~agent’s~~Broker ~~license~~Limited ~~granted~~(“CW”), byJTI ~~Estate~~Property Agency ~~Agents~~Limited ~~Authority~~(“JP”) ofand ~~Hong~~JTI ~~Kong~~Asset Management Limited (“JA”). ~~Its~~On May 17 2021, the Company incorporated Temir ~~revenue~~Logistics Industrial Park Limited, which is ~~mainly~~incorporated ~~derived~~in ~~from~~Hong ~~the~~Kong ~~commission~~and ~~provided~~principally byengaged ~~the~~in ~~landlord~~investment ~~for~~holding. ~~facilitating~~The ~~the~~principal ~~sales~~activities of orJTI ~~lease~~are provision of ~~commercial~~diversified ~~properties~~financial services through its wholly owned subsidiaries incorporated in Hong Kong.

JA is a consultancy services company. After the completion of the Agreement, JA is planning to apply for fund management licenses in Hong Kong or in other jurisdiction, aiming to provide fund management services globally.18

~~Transaction~~JF is a licensed money relender ~~Bac~~in ~~Giang~~Hong ~~International~~Kong, ~~Logistics~~holding Coa money lender license no. 1662/2021 granted by the licensing court of Hong Kong. JF offers various types of loans including but not limited to personal loan, ~~Ltd~~business loan, credit card consolidation loan and equity pledge loan to its customers in Hong Kong.

~~On May~~CW ~~20,~~is ~~2021,~~one the Company, Hainan Qicheng Asset Management Joint Stock Company (“Hainan”) and Temir Logistics entered into a sale and purchase agreement (“SPA”), pursuant to which the Company shall issue 930,233 shares of the ~~Company at a price~~active ofmortgage ~~$21.5~~brokers ~~per share, valued at $20,000,000~~ in ~~exchange~~Hong ~~of 10% shareholding in Bac Giang International Logistics Co~~Kong., ~~Ltd.~~Its ~~Bac~~revenue ~~Giang~~ is a ~~company~~mainly ~~incorporated~~derived infrom the ~~Socialist~~referral ~~Republic~~fee offrom ~~Vietnam,~~ the ~~principal~~banks ~~business of which is to build~~ and ~~run~~financial ainstitutions ~~modern~~for ~~international logistics park in Bac Giang Province, Vietnam. 930,233 shares of~~ the ~~Company were issued to the nominee of Hainan on June 8, 2021. Based~~mortgage ~~on the SPA, 930,233 shares were issued within one month from the signing date of SPA~~referral. ~~The transfer of shares of Bac Giang will be completed within 3 years from the date of SPA.~~

~~Temir Logistics~~JP is a ~~wholly~~licensed ~~owned~~property agent ~~subsidiary~~in ofHong ~~the Company~~Kong, ~~which~~holding isan ~~incorporated~~estate inagent’s license granted by Estate Agents Authority of Hong Kong. onIts ~~May~~revenue ~~17,~~is ~~2021,~~mainly ~~principally~~derived from ~~engaged~~the incommission ~~investment holding.~~provided Itby ~~was~~the ~~intended~~landlord tofor ~~invest~~facilitating inthe ~~Bac~~sales ~~Giang~~or ~~International~~lease ~~Logistics~~of ~~Co.,~~commercial ~~Ltd~~properties.

~~On August~~JA ~~25,~~is ~~2021, the Company, Hainan and Temir Logistics entered into~~ a ~~SPA~~consultancy ~~Termination~~services company. ~~agreement~~After (the ~~“Termination~~completion ~~Agreement”) to terminate all~~ of the ~~rights~~Agreement, ~~and~~JA ~~obligation~~is ofplanning ~~the~~to ~~SPA~~apply ~~entered~~for onfund ~~May~~management ~~20,~~licenses ~~2021~~in ~~and~~Hong toKong ~~cancel~~or ~~the~~in ~~930~~other jurisdiction,~~233~~ aiming ~~shares issued~~ to ~~the~~provide ~~nominee. 930,233~~fund ~~shares~~management ~~were~~services ~~cancelled on September 16, 2021~~globally.

Transaction re ~~eDDA~~Bac ~~platform~~Giang International Logistics Co., Ltd.

On May 520, 2021, the Company, Hainan Qicheng Asset Management Joint Stock Company (i“Hainan”) ~~Direct~~and ~~Assistance~~Temir ~~Limited,~~Logistics entered into a ~~wholly~~sale ~~owned~~and ~~subsidiary~~purchase agreement of(“SPA”), ~~EFT~~pursuant ~~Solutions~~to ~~Holdings~~which ~~Limited~~the (aCompany ~~company~~shall ~~listed~~issue on930,233 ~~GEM~~shares of ~~The Stock~~the ~~Exchange~~Company at a price of ~~Hong~~$21.5 ~~Kong~~per ~~Limited)~~share, valued ~~(ii)~~at ~~2Go~~$20,000,000 ~~Investments~~in ~~Group~~exchange ~~Limited~~of ~~and~~10% ~~(iii)~~shareholding ~~JTI~~in ~~formed~~Bac ~~eDDA~~Giang ~~Solutions~~International ~~Limited~~Logistics ~~(“eDDA”)~~Co., Ltd. Bac Giang is a company incorporated in ~~Hong~~the ~~Kong~~Socialist ~~with~~Republic ~~limited~~of ~~liability~~Vietnam, the principal business of which ~~will~~is beto ~~principally~~build ~~engaged~~and inrun ~~the~~a ~~business~~modern ofinternational ~~sales~~logistics ~~and~~park ~~maintenance~~in Bac ~~services~~Giang ~~for~~Province, ~~the~~Vietnam. ~~electronic~~930,233 ~~direct~~shares ~~debit~~of ~~authorization~~the ~~(“eDDA~~Company ~~platform”).~~were ~~JTI~~issued ~~has~~to ~~contributed~~the ~~share~~nominee ~~capital~~ of $1Hainan ~~(HK$10)~~on June 8, ~~representing~~ a2021. ~~10%~~Based ~~shareholding~~on ofthe ~~eDDA.~~SPA, ~~eDDA~~930,233 shares ~~has~~were ~~not~~issued ~~commenced~~within ~~operations~~one asmonth offrom the signing date of ~~approval~~SPA. The transfer of ~~this~~shares ~~report~~of Bac Giang will be completed within 3 years from the date of SPA.

~~Impact~~Temir Logistics is a wholly owned subsidiary of ~~COVID-19~~the Company, which is incorporated in Hong Kong on May 17, 2021, principally engaged in investment holding. It was intended to invest in Bac Giang International Logistics Co., Ltd.

~~The spread~~On ofAugust ~~the~~25, ~~coronavirus~~2021, ~~(“COVID-19”) around~~ the ~~world has caused significant business disruption in year 2020 and 2021.~~ ~~In March 2020~~Company, ~~the~~Hainan ~~World~~and ~~Health~~Temir ~~Organization~~Logistics ~~declared~~entered ~~the~~into ~~outbreak of COVID-19 as~~ a ~~global~~SPA ~~pandemic,~~Termination ~~which~~agreement ~~continues to spread around~~ (the ~~world.~~“Termination ~~Our~~Agreement”) ~~business continues~~ to beterminate ~~impacted by the COVID-19 pandemic. Significant COVID-19 related restrictions, including those~~all ~~in response to the outbreak~~ of the ~~Delta~~rights ~~variant~~ and ~~the~~obligation ~~Omicron~~of ~~variant,~~the ~~have~~SPA ~~continued~~entered ~~and~~on inMay ~~some instances~~20, ~~have~~2021 ~~been significantly tightened, in markets in which we operate. There is significant uncertainty around the breadth~~ and ~~duration of business disruptions related~~ to ~~COVID-19,~~cancel ~~as well as its impact on~~ the ~~Hong~~930,233 ~~Kong’s~~shares ~~and~~issued ~~global economy. While it is difficult~~ to ~~estimate~~ the ~~financial~~nominee. ~~impact~~930,233 shares ofwere ~~COVID-19~~cancelled on ~~the~~September ~~Company’s operations~~16, ~~management believes that COVID-19 could have a material impact on its financial results in years~~ 2021 ~~and 2022~~.

20Transaction re eDDA platform

~~RESULTS~~On May 5, 2021, (i) Direct OFAssistance ~~OPERATIONS~~Limited, a wholly owned subsidiary of EFT Solutions Holdings Limited (a company listed on GEM of The Stock Exchange of Hong Kong Limited), (ii) 2Go Investments Group Limited and (iii) JTI formed eDDA Solutions Limited (“eDDA”), a company incorporated in Hong Kong with limited liability, which will be principally engaged in the business of sales and maintenance services for the electronic direct debit authorization (“eDDA platform”). JTI has contributed share capital of $1 (HK$10), representing a 10% shareholding of eDDA. eDDA has not commenced operations as of the date of approval of this report.

~~The accompanying~~Impact ~~interim condensed financial statements have been prepared using the going concern basis~~ of ~~accounting, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.~~COVID-19

AsThe spread of ~~February~~the ~~28,~~coronavirus (“COVID-19”) ~~2022,~~around wethe ~~have~~world ~~suffered~~has ~~recurring losses~~caused ~~from~~significant ~~operations,~~business disruption in year 2020 and ~~record~~2021. anIn ~~accumulated~~March ~~deficit~~2020, ~~and~~the aWorld ~~working~~Health Organization ~~capital~~declared ~~deficit~~the outbreak of ~~$1,070,086~~COVID-19 ~~and~~as ~~$618~~a global pandemic,~~805,~~ ~~respectively.~~which ~~These conditions~~continues ~~raise~~to ~~substantial~~spread ~~doubt~~around ~~about~~the ~~our~~world. ~~ability~~Our business continues to ~~continue~~be asimpacted aby ~~going~~the ~~concern~~COVID-19 pandemic. ~~The~~Significant ~~continuation~~COVID-19 ofrelated ~~our~~restrictions, ~~company~~including asthose ain ~~going~~response ~~concern is~~to ~~dependent~~the ~~upon~~outbreak ~~improving~~of ~~our~~the Delta ~~profitability~~variant and the ~~continuing~~Omicron ~~financial~~variant, ~~support~~have ~~from~~continued ~~our~~and ~~shareholders~~in orsome ~~other~~instances, ~~debt~~have orbeen ~~capital~~significantly ~~sources.~~tightened, in markets in which we ~~Management~~operate. ~~believes~~There is significant uncertainty around the ~~existing~~breadth ~~shareholders~~and orduration ~~external~~of ~~financing~~business ~~will~~disruptions ~~provide~~related to COVID-19, as well as its impact on the ~~additional~~Hong ~~cash~~Kong’s and global economy. While it is difficult to ~~meet~~estimate ~~our~~the ~~obligations~~financial asimpact ~~they~~of ~~become~~COVID-19 on the Company’s ~~due~~operations, management believes that COVID-19 could have a material impact on its financial results in years 2021 and 2022.

No assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory to us. Even if we are able to obtain additional financing, if needed, it may contain undue restrictions on our operations, in the case of debt financing, or cause substantial dilution for our stock holders, in the case of equity financing.19

~~In March~~RESULTS ~~2020,~~OF the World Health Organization declared the outbreak of COVID-19 as a global pandemic, which continues to spread around the world. There is significant uncertainty around the breadth and duration of business disruptions related to COVID-19 (including the new variants of the virus, such as the Delta and Omicron variants), the travel or quarantine policies implemented, as well as its impact on the Hong Kong’s and global economy. While it is difficult to estimate the financial impact of COVID-19 on our operations, management believes that COVID-19 could have a material impact on our financial results at this time.OPERATIONS

~~Our~~ The accompanying interim condensed ~~consolidated~~ financial statements have dobeen ~~not~~prepared ~~include~~using ~~any~~the ~~adjustments~~going toconcern ~~reflect~~basis ~~the~~of ~~possible~~accounting, ~~future~~which ~~effects~~contemplates on the ~~recoverability and~~realization ~~classification~~ of assets and ~~liabilities~~the ~~that~~satisfaction ~~may~~of ~~result~~ liabilities in ~~our~~the ~~company~~normal ~~not~~course ~~being~~of ~~able to continue as a going concern~~business.

~~Results~~ As of May 31, 2022, we have suffered recurring losses from operations , and record an accumulated deficit and a working capital deficit of $1,118,226 and $666,945, respectively. These conditions raise substantial doubt about our ability to continue as a going concern. The continuation of our company as a going concern is dependent upon improving our profitability and the continuing financial support from our shareholders or other debt or capital sources. Management believes the existing shareholders or external financing will provide the additional cash to meet our obligations as they become due.

~~The~~No assurance can be given that any future financing, ~~following~~if ~~table~~needed, ~~sets~~will ~~forth~~be ~~key~~available ~~components~~or, ofif ~~our~~available, ~~results~~that ofit will be on terms that are satisfactory to us. Even if we are able to obtain additional financing, if needed, it may contain undue restrictions on our operations, ~~for~~in the ~~six~~case ~~months~~of ~~ended~~debt ~~February~~financing, 28or cause substantial dilution for our stock holders, ~~2022~~in ~~and~~the ~~2021:~~case of equity financing.

	Six months ended February 28
	2022			2021
REVENUE	$	121,113		$	83,784
Cost of revenue		(113,954	)		(80,754	)
GROSS PROFIT		7,159			3,030
General and administrative expenses		(120,043	)		(102,559	)
LOSS FROM OPERATIONS		(112,884	)		(99,529	)
Other Income		5,128			965
Loss before income tax		(107,756	)		(98,564	)
Income tax expense		-			(402	)
NET LOSS	$	(107,756	)	$	(98,966	)

In March 2020, the World Health Organization declared the outbreak of COVID-19 as a global pandemic, which continues to spread around the world. There is significant uncertainty around the breadth and duration of business disruptions related to COVID-19 (including the new variants of the virus, such as the Delta and Omicron variants), the travel or quarantine policies implemented, as well as its impact on the Hong Kong’s and global economy. While it is difficult to estimate the financial impact of COVID-19 on our operations, management believes that COVID-19 could have a material impact on our financial results at this time.

~~Revenue~~Our interim condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and ~~cost~~classification of ~~revenue~~assets and liabilities that may result in our company not being able to continue as a going concern.

~~During~~Results ~~the six months ended February 28, 2022, the Company generated revenue~~ of $121,113 compared to $83,784 for the six months ended February 28, 2021, representing an increase of approximately 44.55%. Cost of revenue was $113,954 for the six months ended February 28, 2022 compared to $80,754 for the six months ended February 28, 2021, representing an increase of approximately 41.11%. The revenue generated and cost of revenue were derived from our mortgage referral fee for both years. The increase of income and cost of revenue benefit from the increasing demand of mortgage.operations

~~General~~The following table sets forth key components ~~and~~of ~~administrative~~our ~~expenses~~results of operations for the nine months ended May 31, 2022 and 2021:

During the six months period ended February 28, 2022, we incurred $120,043 general and administrative expenses compared to $102,559 during the six months ended February 28, 2021, representing an increase of approximately 17.05%. General and administrative expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.

	Nine months ended May 31
	2022			2021

REVENUE	$	206,723		$	120,260

Cost of revenue		(195,904	)		(113,867	)

GROSS PROFIT		10,819			6,393

General and administrative expenses		(171,971	)		(146,669	)

LOSS FROM OPERATIONS		(161,152	)		(140,276	)

Other income		5,256			965

Loss before income tax		(155,896	)		(139,311	)

Income tax expense		-			-

NET LOSS	$	(155,896	)	$	(139,311	)

2120

~~Net loss~~Revenue and cost of revenue

AsDuring athe ~~result~~nine ofmonths ~~the~~ended ~~cumulative~~May ~~effect~~31, of2022, the ~~factors~~ ~~described~~Company ~~above~~generated revenue of $206,723 ~~our~~compared ~~net~~to ~~loss~~$120,260 for the ~~six~~nine months ~~period~~ ended ~~February~~May 2831, ~~2022~~2021, representing a significant increase of approximately 71.90%. Cost of revenue was $~~107~~195,~~756~~904 ~~compared~~for tothe ~~net~~nine ~~loss~~months ofended May 31, 2022 compared to $98113,~~966~~867 ~~during~~for the ~~six~~ ~~months~~nine months ended ~~February~~May 2831, 2021, representing a significant increase of approximately 72.05%. The revenue generated and cost of revenue were derived from our mortgage referral fee for both years. The significant increase of income and cost of revenue benefit from the increasing demand of mortgage.

~~The~~General ~~following table sets forth key components of our results of operations for the three months ended February 28, 2022~~ and ~~2021:~~administrative expenses

	Three months ended February 28
	2022			2021
REVENUE	$	51,480		$	71,402
Cost of revenue		(47,977	)		(68,991	)
GROSS PROFIT		3,503			2,411
General and administrative expenses		(84,577	)		(39,668	)
LOSS FROM OPERATIONS		(81,074	)		(37,257	)
Other income		5,128			965
Loss before income tax		(75,946	)		(36,292	)
Income tax expense		-			(314	)
NET LOSS	$	(75,946	)	$	(36,606	)

During the nine months period ended May 31, 2022, we incurred $171,971 general and administrative expenses compared to $146,669 during the nine months ended May 31, 2021, representing an increase of approximately 17.25%. General and administrative expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting costs.

~~Revenue~~Net ~~and cost of revenue~~loss

~~During~~As ~~the~~a ~~three~~result ~~months~~of ~~ended February 28, 2022,~~ the ~~Company~~cumulative ~~generated~~effect ~~revenue~~ of ~~$51~~the factors described above,~~480~~ ~~compared~~our tonet ~~$71,402~~loss for the ~~three~~nine months period ended ~~February~~May 2831, ~~2021.~~2022 ~~Cost of revenue~~ was $47155,~~977 for~~896 ~~the~~compared ~~three~~to ~~months~~net ~~ended~~loss ~~February~~of ~~28, 2022 compared to~~ $68139,~~991~~311 ~~for~~during the ~~three~~ nine months ended ~~February~~May 2831, 2021. The revenue generated and cost of revenue were derived from our mortgage referral fee for both years. The decrease of income and cost of revenue is due to the continuous outbreak of pandemic in Hong Kong in this quarter.

~~General~~The ~~and~~following table ~~administrative~~sets ~~expenses~~forth key components of our results of operations for the three months ended May 31, 2022 and 2021:

During the three months period ended February 28, 2022, we incurred $84,577 general and administrative expenses compared to $39,668 during the six months ended February 28, 2021. General and administrative expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs. The increase of general and administrative expenses is due to increase in professional fees.

	Three months ended May 31
	2022			2021

REVENUE	$	85,610		$	36,476

Cost of revenue		(81,950	)		(33,113	)

GROSS PROFIT		3,660			3,363

General and administrative expenses		(51,928	)		(44,110	)

LOSS FROM OPERATIONS		(48,268	)		(40,747	)

Other income		128			-

Loss before income tax		(48,140	)		(40,747	)

Income tax credit		-			402

NET LOSS	$	(48,140	)	$	(40,345	)

~~Net~~Revenue ~~loss~~and cost of revenue

AsDuring athe ~~result~~three ofmonths ended ~~the~~May ~~cumulative~~31, ~~effect~~2022, of the ~~factors described~~Company ~~above~~generated revenue of $85,610 ~~our~~compared ~~net~~to ~~loss~~$36,476 for the three months ~~period~~ ended ~~February~~May 2831, ~~2022~~2021. Cost of revenue was $7581,~~946~~950 ~~compared~~for tothe ~~net~~three ~~loss~~months ofended May 31, 2022 compared to $3633,~~606~~113 ~~during~~for the three months ended ~~February~~May 2831, 2021. The revenue generated and cost of revenue were derived from our mortgage referral fee for both years. The increase of income and cost of revenue benefit from the increasing demand of mortgage.

~~LIQUIDITY AND CAPITAL RESOURCES~~21

~~Working~~General and administrative ~~Capital~~expenses

	February 28, 2022		August 31, 2021
Cash and cash equivalents	$	8,377	$	9,727
Total current assets		32,060		51,908
Total assets		32,061		51,909
Total liabilities		650,865		562,957
Accumulated deficit		1,070,086		962,330
Total deficit	$	618,804	$	511,048

During the three months period ended May 31, 2022, we incurred $51,928 general and administrative expenses compared to $44,110 during the three months ended May 31, 2021. General and administrative expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting costs. The increase of general and administrative expenses was due to an increase in professional fees.

22Net loss

~~The~~As a result of the cumulative ~~following~~effect ~~table~~of ~~provides~~the ~~detailed~~factors ~~information~~described ~~about~~above, our net ~~cash~~loss ~~flow~~ for ~~all~~the ~~financial~~three ~~statement~~months ~~periods~~period ~~presented~~ended inMay ~~this~~31, ~~report:~~2022 was $48,140 compared to net loss of $40,345 during the three months ended May 31, 2021.

	Six months ended February 28,
	2022			2021
Net cash provided by (used in) operating activities	$	6,108		$	(59,252	)
Net cash from investing activities		-			-
Net cash (used in) provided by financing activities		(7,458	)		58,708
Net decrease in cash and cash equivalents		(1,350	)		(544	)
Cash and cash equivalents, beginning of period		9,727			2,580
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	8,377		$	2,036

LIQUIDITY AND CAPITAL RESOURCES

~~Cash Flows~~Working ~~from Operating Activities~~Capital

For the six months period ended February 28, 2022, net cash flows provided by operating activities were $6,108, primarily resulted from net loss of $107,756 with an increase of accounts payable of $13,930, offset by an increase of accounts receivable of $6,248 and increase of amount due to a related company of $189,545. For the six months period ended February 28, 2021, net cash flows used in operating activities were $59,252, primarily resulted from the net loss of $98,966 partially offset by $41,032 rental and expenses payable to a related company.

	May 31, 2022		August 31, 2021
Cash and cash equivalents	$	13,867	$	9,727
Total current assets		57,583		51,908
Total assets		57,584		51,909
Total liabilities		724,528		562,957
Accumulated deficit		1,118,226		962,330
Total deficit		666,945		511,048

~~Cash~~The following table provides detailed information ~~Flows~~about ~~from~~our ~~Financing~~net ~~Activities~~cash flow for all financial statement periods presented in this report:

Cash flows used in financing activities during the six months period ended February 28, 2022 was $7,458, consisting of advances from a shareholder, advances from a related company and repayment to a related company. Cash flows provided by financing activities during the six months period ended February 28, 2021 was $58,708, consisting of $315,873 advances from a shareholder, $251,011 repayment to a shareholder and $6,154 repayment to a related company.

	Nine months ended May 31,
	2022			2021

Net cash used in operating activities	$	(2,920	)	$	(58,250	)
Net cash from investing activities		-			-
Net cash provided by financing activities		7,060			60,381

Net increase in cash and cash equivalents		4,140			2,131
Cash and cash equivalents, beginning of period		9,727			2,580
CASH AND CASH EQUIVALENTS, END OF PERIOD	$	13,867		$	4,711

~~REQUIREMENT FOR~~Cash ~~ADDITIONAL~~Flows ~~CAPITAL~~from Operating Activities

~~We are~~For ~~looking~~the tonine ~~expand~~months ~~our~~period ~~business~~ended May 31, 2022, net cash flows used in ~~the~~operating ~~future.~~activities Wewere ~~intend~~$2,920, primarily resulted from net loss of $155,896 with a decrease of accounts payable of $10,105 and an increase of accounts receivable of $1,535 offset by an increase of rental and expenses payable to ~~acquire~~a ~~other~~related ~~companies~~company of $164,616. WeFor ~~have~~the ~~targeted~~nine ~~and~~months ~~located~~period ~~some~~ended ~~companies~~May ~~which~~31, 2021, net cash flows used in operating activities were $58,250, primarily resulted wefrom ~~believe~~the ~~are~~net ~~suitable~~loss of $139,311 partially offset by the rental and ~~may~~expenses ~~create~~payable ~~synergy~~to ~~through~~a ~~acquisition~~related company of $80,868.

~~We anticipate~~Cash ~~that~~Flows ~~additional funding, if required, will be in the form of equity financing~~ from ~~the~~Financing sale of shares of our common stock. However, we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of shares to fund additional expenditures. We do not currently have any arrangements in place for any future equity financing. Our limited operating history and our lack of significant tangible capital assets makes it unlikely that we will be able to obtain significant debt financing in the near future. If such financing is not available on satisfactory terms, we may be unable to continue or expand our business. Equity financing could result in additional dilution to existing shareholders.Activities

~~OFF-BALANCE~~Cash flows generated from financing activities ~~SHEET~~during ~~ARRANGEMENTS~~the nine months period ended May 31, 2022 was $7,060, consisting of advances from a shareholder of $19,845, advances from a related company of $8,077 and repayment to a related company of $20,862. Cash flows generated from financing activities during the nine months period ended May 31, 2021 was $60,381, consisting of advances from a shareholder of $298,638, repayment to a shareholder of $232,103 and repayment to a related company of $6,154.

As of the date of this Quarterly Report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.22

~~CONTRACTUAL OBLIGATIONS~~REQUIREMENT FOR ADDITIONAL CAPITAL

We ~~had~~ are looking to expand our business in the ~~following~~future. We ~~contractual~~intend ~~obligations~~to acquire other companies. We have targeted and ~~commercial~~located ~~commitments~~some ascompanies ofwhich ~~November~~we ~~30,~~believe ~~2021:~~ are suitable and may create synergy through acquisition.

	Payment Due by Period
	Total		Less than 1 Year		1-3 Years		3-5 Years		More than 5 Years
Amount due to a shareholder	$	321,832	$	321,832	$	-	$	-	$	-
Amount due to a related company		226,740		226,740		-		-		-
Lease		54,000		54,000		-		-		-
Total	$	602,572	$	602,572	$	-	$	-	$	-

We anticipate that additional funding, if required, will be in the form of equity financing from the sale of shares of our common stock. However, we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of shares to fund additional expenditures. We do not currently have any arrangements in place for any future equity financing. Our limited operating history and our lack of significant tangible capital assets makes it unlikely that we will be able to obtain significant debt financing in the near future. If such financing is not available on satisfactory terms, we may be unable to continue or expand our business. Equity financing could result in additional dilution to existing shareholders.

~~We believe~~OFF-BALANCE ~~that~~SHEET our current cash and financing from our existing stockholders are adequate to support operations for at least the next 12 months. We may, however, in the future, require additional cash resources due to changed business conditions, implementation of our strategy to expand our business or other investments or acquisitions we may decide to pursue. If our own financial resources are insufficient to satisfy our capital requirements, we may seek to sell additional equity or debt securities or obtain additional credit facilities. The sale of additional equity securities could result in dilution to our stockholders. The incurrence of indebtedness would result in increased debt service obligations and could require us to agree to operating and financial covenants that would restrict our operations. Financing may not be available in amounts or on terms acceptable to us, if at all. Any failure by us to raise additional funds on terms favorable to us, or at all, could limit our ability to expand our business operations and could harm our overall business prospects.ARRANGEMENTS

23As of the date of this Quarterly Report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

~~ITEM 3.~~CONTRACTUAL ~~QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.~~OBLIGATIONS

~~As a~~We ~~“smaller reporting company”~~had ~~as defined by Item 10 of Regulation S-K,~~ the ~~Company~~following iscontractual ~~not~~obligations ~~required~~and commercial tocommitments ~~provide information~~as ~~required~~of byMay ~~this~~31, ~~Item.~~2022:

ITEM 4. CONTROLS AND PROCEDURES

	Payment Due by Period
	Total		Less than 1 Year		1-3 Years		3-5 Years		More than 5 Years
Amount due to a shareholder	$	335,965	$	335,965	$	-	$	-	$	-
Amount due to a related company		315,819		315,819		-		-		-
Lease		18,000		18,000		-		-		-
Total	$	669,784	$	669,784	$	-	$	-	$	-

~~Evaluation~~We believe that our current cash and financing from our existing stockholders are adequate to support operations for at least the next 12 months. We may, however, in the future, require additional cash resources due to changed business conditions, implementation of ~~Disclosure~~our ~~Controls~~strategy to expand our business or other investments or acquisitions we may decide to pursue. If our own financial resources are insufficient to satisfy our capital requirements, we may seek to sell additional equity or debt securities or obtain additional credit facilities. The sale of additional equity securities could result in dilution to our stockholders. The incurrence of indebtedness would result in increased debt service obligations and ~~Procedures~~could require us to agree to operating and financial covenants that would restrict our operations. Financing may not be available in amounts or on terms acceptable to us, if at all. Any failure by us to raise additional funds on terms favorable to us, or at all, could limit our ability to expand our business operations and could harm our overall business prospects.

~~As required~~ITEM by Rule 13a-15 under the Exchange Act, our management has carried out an evaluation, with the participation and under the supervision of our principal executive officer and principal financial and accounting officer, of the effectiveness of the design and operation of our disclosure controls and procedures as of November 30, 20213. ~~Disclosure~~QUANTITATIVE ~~controls~~AND ~~and~~QUALITATIVE ~~procedures~~DISCLOSURES ~~refer~~ABOUT toMARKET controls and other procedures designed to ensure that information required to be disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate, to allow timely decisions regarding required disclosureRISK. In designing and evaluating our disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management is required to apply its judgment in evaluating and implementing possible controls and procedures.

~~Management conducted~~As ~~its~~a ~~evaluation~~“smaller reporting company” as ofdefined ~~disclosure~~by ~~controls~~Item ~~and~~10 ~~procedures under the supervision~~ of ~~our principal executive officer and principal financial and accounting officer. Based upon~~Regulation S-K, ~~and as of~~ the ~~date~~Company ofis ~~this evaluation, our principal executive officer and principal financial and accounting officer have concluded that our disclosure controls and procedures were~~ not ~~effective~~required ~~as of February 28, 2022 due~~ to ~~the following~~provide ~~material~~information ~~weaknesses~~required inby ~~our~~this ~~internal control over financial reporting~~Item.

1. We do not have an Audit Committee – While we are not obligated to have an audit committee, it is management’s view that such a committee, including a financial expert member, is an utmost important entity level control over the Company’s financial reporting. Currently, our Chief Executive Officer and directors act in the capacity of the audit committee, and do not include a member that is considered to be independent of management to provide the necessary oversight over management’s activities.23

2ITEM 4. WeCONTROLS doAND not have adequate written policies and procedures – Due to lack of adequate written policies and procedures for accounting and financial reporting, we did not establish a formal process to close our books monthly and account for all transactions in a timely manner.PROCEDURES

3.Evaluation ~~We did not implement appropriate information technology controls – As~~ of ~~February~~Disclosure ~~28,~~Controls ~~2022, we retained copies of all financial data~~ and material agreements; however there is no formal procedure or evidence of normal backup of our data or off-site storage of the data in the event of theft, misplacement, or loss due to unmitigated factors.Procedures

4.As Werequired doby ~~not~~Rule ~~have~~13a-15 ~~sufficient~~under ~~and~~the ~~skilled~~Exchange Act, ~~accounting~~our ~~personnel~~management ~~with~~has carried out an ~~appropriate~~evaluation, ~~level~~with the participation and under the supervision of ~~technical~~our principal executive officer and principal financial and accounting ~~knowledge~~officer, of the effectiveness of the design and ~~experience~~operation of our disclosure controls and procedures as of November 30, 2021. Disclosure controls and procedures refer to controls and other procedures designed to ensure that information required to be disclosed in the ~~application~~reports ofwe ~~accounting~~file ~~principles~~or ~~generally~~submit ~~accepted~~under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the ~~United~~rules ~~States~~and ~~commensurate~~forms ~~with~~of the SEC and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial ~~reporting~~officer, ~~requirements~~as appropriate, to allow timely decisions regarding required disclosure. In designing and evaluating our disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management is required to apply its judgment in evaluating and implementing possible controls and procedures.

AManagement conducted its evaluation of disclosure ~~material~~controls ~~weakness~~and isprocedures aunder ~~deficiency~~the supervision of our principal executive officer and principal financial and accounting officer. Based upon, orand aas ~~combination~~of the date of ~~deficiencies~~this evaluation, inour ~~internal~~principal ~~control~~executive ~~over~~officer and principal financial ~~reporting,~~and ~~such~~accounting ~~that~~officer ~~there~~have isconcluded athat ~~reasonable~~our ~~possibility~~disclosure ~~that~~controls aand ~~material~~procedures ~~misstatement~~were ofnot ~~the~~effective ~~company’s~~as ~~annual~~of orMay ~~interim~~31, ~~financial~~2022 ~~statements~~due ~~will~~to ~~not~~the befollowing ~~prevented or~~material ~~detected~~weaknesses onin aour ~~timely~~internal control ~~basis~~over financial reporting.

1. We ~~plan~~ todo ~~take~~not ~~steps~~have an Audit Committee – While we are not obligated to ~~remediate~~have ~~these~~an ~~material~~audit ~~weaknesses~~committee, asit ~~soon~~is asmanagement’s ~~practicable~~view bythat ~~implementing~~such a ~~plan~~committee, toincluding ~~improve~~a ~~our~~financial ~~internal~~expert member, is an utmost important entity level control over the Company’s financial reporting. ~~including~~Currently, ~~but~~our Chief Executive Officer and directors act in the capacity of the audit committee, and do not ~~limited~~include a member that is considered to: be independent of management to provide the necessary oversight over management’s activities.

12. ~~Create~~We ado ~~position~~not tohave ~~segregate~~adequate ~~duties~~written ~~consistent~~policies ~~with control objectives~~ and ~~increase~~procedures ~~our~~– ~~personnel~~Due ~~resources and technical accounting expertise within the accounting function when funds are available~~ to ~~us.~~lack 2.of ~~Prepare~~adequate written policies and procedures for accounting and financial reporting, towe did not establish a formal process to close our books monthly ~~on an accrual basis~~ and account for all transactions, ~~including equity and debt transactions,~~ in a timely manner. 3. Add staff members to our management team to make sure that information required to be disclosed in our reports filed and submitted under the Exchange Act is recorded, processed, summarized and reported as and when required and the staff members will have segregated responsibilities with regard to these responsibilities.

~~Changes~~ 3. We did not implement appropriate information technology controls – As of May 31, 2022, we retained copies of all financial data and material agreements; however there is no formal procedure or evidence of normal backup of our data or off-site storage of the data in ~~Internal~~the ~~Controls~~event ~~over~~of ~~Financial~~theft, ~~Reporting~~misplacement, or loss due to unmitigated factors.

~~Except for~~4. ~~the~~We ~~matters~~do ~~described~~not ~~above, there~~ have ~~been~~sufficient noand ~~changes~~skilled inaccounting ~~the~~personnel ~~Company’s~~with ~~internal~~an ~~control~~appropriate ~~over~~level ~~financial~~of ~~reporting~~technical ~~during~~accounting ~~the last~~knowledge ~~quarterly~~and ~~period~~experience ~~covered~~in bythe ~~this~~application ~~report~~of ~~that~~accounting ~~have~~principles ~~materially~~generally ~~affected,~~accepted orin ~~are~~the ~~reasonably~~United ~~likely~~States tocommensurate ~~materially~~with ~~affect,~~our ~~the Company’s internal control over~~ financial reporting requirements.

24A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.

~~PART~~We plan to take steps to remediate these material ~~II.~~weaknesses ~~OTHER~~as ~~INFORMATION~~soon as practicable by implementing a plan to improve our internal control over financial reporting including, but not limited to:

~~ITEM~~ 1. ~~LEGAL~~Create ~~PROCEEDINGS~~a position to segregate duties consistent with control objectives and increase our personnel resources and technical accounting expertise within the accounting function when funds are available to us. 2. Prepare written policies and procedures for accounting and financial reporting to establish a formal process to close our books monthly on an accrual basis and account for all transactions, including equity and debt transactions, in a timely manner. 3. Add staff members to our management team to make sure that information required to be disclosed in our reports filed and submitted under the Exchange Act is recorded, processed, summarized and reported as and when required and the staff members will have segregated responsibilities with regard to these responsibilities.

~~Management is~~Changes not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in ~~any~~Internal ~~legal~~Controls ~~proceeding,~~over ~~or (ii)~~Financial ~~has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.~~Reporting

~~ITEM~~Except for the matters described above, there ~~1A.~~have ~~RISK~~been ~~FACTORS~~no changes in the Company’s internal control over financial reporting during the last quarterly period covered by this report that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

~~As a smaller reporting company (as defined in Rule 12b-2 of the Exchange Act), we are not required to provide the information called for by this Item 1A.~~24

~~ITEM 2~~PART II. ~~UNREGISTERED~~OTHER ~~SALES OF EQUITY SECURITIES AND USE OF PROCEEDS~~INFORMATION

~~None~~ITEM 1. LEGAL PROCEEDINGS

~~ITEM~~Management is not aware of any legal proceedings 3contemplated by any governmental authority or any other party involving us or our properties. ~~DEFAULTS~~As ~~UPON~~of ~~SENIOR~~the ~~SECURITIES~~date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

~~None~~ITEM 1A. RISK FACTORS

~~ITEM~~As a smaller reporting company (as defined in 4.Rule ~~MINE~~12b-2 ~~SAFETY~~of ~~DISCLOSURES~~the Exchange Act), we are not required to provide the information called for by this Item 1A.

~~None~~ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

~~ITEM 5~~None. ~~OTHER INFORMATION~~

~~None~~ITEM 3. DEFAULTS UPON SENIOR SECURITIES

~~ITEM 6~~None. ~~EXHIBITS~~

~~(a) Exhibits~~ITEM ~~required~~4. byMINE ~~Item~~SAFETY ~~601 of Regulation SK.:~~DISCLOSURES

Number		Description
31.1		Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2		Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1		Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2		Certification of Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
101.INS		Inline XBRL Instance Document.
101.SCH		Inline XBRL Taxonomy Extension Schema Document.
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document.
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document.
101.LAB		Inline XBRL Taxonomy Extension Label Linkbase Document.
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document.
104		Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101).

None.

25ITEM 5. OTHER INFORMATION

~~SIGNATURES~~None.

~~In accordance~~ITEM ~~with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized~~6. EXHIBITS

	TEMIR CORP.
Dated: April 19, 2022	By:	/s/ Roy Chan
	Name:	Roy Chan
	Title:	President (principal executive officer)
	By:	/s/ Brian Chan
	Name:	Brian Chan
	Title:	Chief Financial Officer (principal accounting officer and principal financial officer)

(a)	Exhibits required by Item 601 of Regulation SK.:

Number		Description
31.1		Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2		Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1		Certification of Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2		Certification of Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

NONE On August 20, 2020, the Company has entered into a sub-lease agreement with Century Crown Investments Limited for office space in Hong Kong for the period of one year from September 1, 2020 at $6,000 per month.On August 20, 2021, the Company has renewed the sub-lease agreement with Century Crown Investments Limited for office space in Hong Kong for the period of one year from September 1, 2021 at $6,000 per month.For the six months ended February 28, 2022 and 2021, the Company recorded $36,000 and $36,000 rental expenses to Century Crown Investments Limited. false --08-31 Q2 0001685237 0001685237 2021-09-01 2022-02-28 0001685237 2022-04-14 0001685237 2022-02-28 0001685237 2021-08-31 0001685237 2021-12-01 2022-02-28 0001685237 2020-12-01 2021-02-28 0001685237 2020-09-01 2021-02-28 0001685237 us-gaap:CommonStockMember 2020-08-31 0001685237 us-gaap:AdditionalPaidInCapitalMember 2020-08-31 0001685237 us-gaap:RetainedEarningsMember 2020-08-31 0001685237 2020-08-31 0001685237 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iso4217:HKD 25

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	TEMIR CORP.

Dated: July 20, 2022	By:	/s/ Roy Chan
	Name:	Roy Chan
	Title:	President (principal executive officer)

	By:	/s/ Brian Chan
	Name:	Brian Chan
	Title:	Chief Financial Officer (principal accounting officer and principal financial officer)

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