UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the Quarterly Period Ended ~~September 30~~March 31, ~~2018~~2021

[ ] 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. 333-205571

~~FRONTIER~~EXSULAR FINANCIAL ~~DIGITAL MEDIA~~ GROUP, INC.

(Exact name of the small business issuer as specified in its charter)

Colorado

46-2276094

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification No.)

Room ~~1001& 1002~~ 1105, 1011/F, ~~Midland Financial~~Hip Kwan Commercial Building, No. 38 Pitt Street

33Yau Ma ~~Argyle Street~~Tei, ~~Mongkok~~KLN, ~~Kowloon,~~ Hong Kong

(Address of principal executive offices)

+852 29803711

(Registrant’s telephone number, including area code)

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [ ] No [X]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [ ] No [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of “accelerated filer” and “large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer	[ ]	Accelerated filer	[ ]
Non-accelerated filer	[ ]	Smaller reporting company	[X]
Emerging growth company	[X]

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

Securities registered pursuant to Section 12(b) of the Act: None

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes [X] No [ ]

~~The~~There were ~~number~~5,524,400 of shares of issuer’s Common Stock, ~~$0.001 par~~outstanding ~~value,~~as of ~~the~~May ~~registrant outstanding at September 30~~20, ~~2018 was 5,524,400~~2021.

TABLE OF CONTENTS

	Page No.	~~Page No.~~
PART I.
Item 1. Financial Statements.
	Condensed Balance Sheets as of September, 2018 (Unaudited), and December 31, 2017	5
Condensed Consolidated Balance Sheets as of March 31, 2021 (Unaudited), and December 31, 2020	5
	Condensed Statements of Operations for the three months Ended September 30, 2018, and 2017 (Unaudited)	6
Condensed Consolidated Statements of Operations for the three months Ended March 31, 2021, and 2020 (Unaudited)	6
	Condensed Statements of Cash Flows for the three months Ended September 30, 2018, and 2017 (Unaudited)	7
Condensed Consolidated Statements of Cash Flows for the three months Ended March 31, 2021, and 2020 (Unaudited)	7
	Notes to Condensed Unaudited Financial Statements	8
Condensed Consolidated Statements of Changes of Shareholders’ Equity (Deficit) for three months Ended March 31, 2021 (Unaudited) and March 31, 2020 (Unaudited)	8
	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
Notes to Condensed Consolidated Financial Statements	9
	Item 3. Quantitative and Qualitative Disclosures About Market Risks.	14
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
	Item 4. Controls and Procedures	14
Item 3. Quantitative and Qualitative Disclosures About Market Risks.	14
PART II.
Item 4. Controls and Procedures	14
	Item 1. Legal Proceedings.	15
PART II.
	Item 1A. Risk Factors.	15
Item 1. Legal Proceedings.	15
	Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.	15
Item 1A. Risk Factors.	15
	Item 3. Defaults Upon Senior Securities.	15
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.	15
	Item 4. Mine Safety Disclosures.	15
Item 3. Defaults Upon Senior Securities.	15
	Item 5. Other Information.	15
Item 4. Mine Safety Disclosures.	15
	Item 6. Exhibits.	15
Item 5. Other Information.	15
SIGNATURES		16
Item 6. Exhibits.	15
EXHIBIT INDEX		17
SIGNATURES	16
EXHIBIT INDEX	17

FORWARD-LOOKING STATEMENTS

This Quarterly Report on Form 10-Q (“Form 10-Q”) contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. All statements other than statements of historical fact are “forward-looking statements” for purposes of federal and state securities laws, including, but not limited to, any projections of earnings, revenue or other financial items; any statements of the plans, strategies and objectives of management for future operations; any statements concerning proposed new products or developments; any statements regarding future economic conditions or performance; any statements of belief; and any statements of assumptions underlying any of the foregoing. Although we believe that the expectations reflected in any of our forward-looking statements are reasonable, actual results could differ materially from those projected or assumed in any of our forward-looking statements. Our future financial condition and results of operations, as well as any forward-looking statements, are subject to change and inherent risks and uncertainties.

Forward-looking statements may include the words “may,” “could,” “will,” “estimate,” “intend,” “continue,” “believe,” “expect,” “desire,” “goal,” “should,” “objective,” “seek,” “plan,” “strive” or “anticipate,” as well as variations of such words or similar expressions, or the negatives of these words. These forward-looking statements present our estimates and assumptions only as of the date of this Form 10-Q. Except for our ongoing obligation to disclose material information as required by the federal securities laws, we do not intend, and undertake no obligation, to update any forward-looking statement. We caution readers not to place undue reliance on any such forward-looking statements. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual outcomes will likely vary materially from those indicated.

PART I.

Item 1. Financial Statements.

Pursuant to “Chapter 17 CFR, Section 210.3-11-Financial Statements of an Inactive Registrant” (“Section 210.3-11”), This Quarterly Filing Of The Financial Statements of the Company Were Not Reviewed by the Company’s Independent Auditors

~~FRONTIER~~EXSULAR FINANCIAL ~~DIGITAL MEDIA~~ GROUP, INC.

Index to Consolidated Financial Statements

	Pages
Condensed Balance Sheets as of September 30, 2018 (Unaudited) and December 31, 2017	5
Condensed Consolidated Balance Sheets as of March 31, 2021 (Unaudited) and December 31, 2020	5
Condensed Statements of Operations for the three months Ended September 30, 2018 (Unaudited) and September 30, 2017 (Unaudited)	6
Condensed Consolidated Statements of Operations for the three months Ended March 31, 2021 (Unaudited) and March 31, 2020 (Unaudited)	6
Condensed Statements of Cash Flows for the three months Ended September 30, 2018 (Unaudited) and September 30, 2017 (Unaudited)	7
Condensed Consolidated Statements of Cash Flows for the three months Ended March 31, 2021 (Unaudited) and March 31, 2020 (Unaudited)	7
Notes to the Condensed Financial Statements	8
Condensed Consolidated Statements of Changes of Shareholders’ Equity (Deficit) for three months Ended March 31, 2021 (Unaudited) and March 31, 2020 (Unaudited)	8
Notes to the Condensed Consolidated Financial Statements	9

PART I – FINANCIAL INFORMATION

~~Item~~ITEM 1. ~~Condensed~~FINANCIAL ~~Consolidated~~STATEMENTS ~~Financial~~AND ~~Statements~~SUPPLEMENTARY DATA

Exsular Financial Group, Inc. ~~(fka: Frontier Digital Media Group, Inc.)~~

Condensed Consolidated Balance Sheets

As of September 30, 2018, and December 31, 2017

	March 31, 2021			December 31, 2020
	(Unaudited)
Assets
Current assets
Cash and cash equivalents	$	-		$	-
Prepaid Expenses		-			-
Total current assets		-			-

Total assets	$	-		$	-

Liabilities and Stockholders’ Deficit
Current liabilities
Accounts payable		-
Accrued liabilities		2,900			1,275
Notes payable, related parties		70,486			56,873
Current liabilities		73,386			58,148
Total liabilities		73,386			58,148

Stockholders’ Deficit
Common stock, $0.001 par value; 100,000,000 shares authorized; 5,524,400 shares issued and outstanding as of March 31, 2021, and December 31, 2020		5,524			5,524
Additional paid-in capital		62,378			62,378
Accumulated deficit		(141,288	)		(126,050	)
Total Stockholders’ Deficit		(73,386	)		(58,148	)

Total Liabilities and Stockholders’ Deficit	$	-		$	-

	September 30, 2018			December 31, 2017
		(Unaudited)
Assets
Current assets
Cash and cash equivalents	$	-		$	3,425
Assets of discontinued operation		-			1,820
Prepaid expenses		3,000			-
Total current assets		3,000			5,245
Total assets	$	3,000		$	5,245
Liabilities and Stockholders’ Deficit
Current liabilities
Accounts payable		-			-
Liabilities of Discontinued operation		-			3,669
Notes payable, related parties		6,593			22,122
Current liabilities		6,593			25,791
Notes payable					5,000
Total liabilities		6,593			30,791
Stockholders’ Deficit
Common stock, $0.001 par value; 100,000,000 shares authorized; 5,524,400 shares issued and outstanding as of June 30, 2018, and December 31, 2017		5,524			5,524
Additional paid-in capital		62,378			35,896
Accumulated deficit		(71,494	)		(66,966	)
Total Stockholders’ Deficit		(3,593	)		(25,546	)
Total Liabilities and Stockholders’ Deficit	$	3,000		$	5,245

See accompanying notes to unaudited condensed consolidated financial statements

~~See accompanying notes to unaudited condensed consolidated financial statements~~5

5Exsular Financial Group, Inc.

~~Exsular~~Condensed ~~Financial~~Consolidated ~~Group,~~Statements ~~Inc.~~of ~~(fka: Frontier Digital Media Group, Inc.)~~ Operations

~~Condensed Consolidated Statements of Operations~~(Unaudited)

For the three and nine months ended September 30, 2018 and 2017

	For the three months ended March 31,
	2021			2020
Revenues
Revenue	$	-		$	-
Total revenues		-			-
Expenses:
Professional fees		13,800			4,225
general and administrative		1,438			1,286
Total operating expenses		15,238			5,511

Provision for income taxes		-			-

Net loss	$	(15,238	)	$	(5,511	)

Net Loss per common share
Basic and diluted	$	(0.00	)*	$	(0.00	)*

Weighted average shares outstanding
Basic and diluted		5,524,400			5,524,400

~~(Unaudited)~~*denotes net loss per common share of less than $0.01 per share.

	For the three months ended September 30,						For the nine months ended September 30,
	2018			2017			2018			2017
Revenues
Revenue	$	-		$	-		$	-		$	-
Revenue, related parties		-			-			-			-
Total revenues		-			-			-			-
Operating expenses:
Cost of sales		-			-			-			-
Related party compensation		-			-			-			-
Professional fees		-			3,500			3,500			17,313
Other general and administrative		73			13			93			63
Total operating expenses		73			3,513			3,593			17,376
Loss from continuing operations		(73	)		(3,513	)		(3,593	)		(17,376	)
(Loss) income from discontinuing operations					3,367			(935	)		1,117
Provision for income taxes		–			–			–			–
Net loss	$	(73	)	$	(146	)	$	(4,528	)	$	(16,259	)
Net Loss per common share
Basic and diluted	$	(0.00	)*	$	(0.00	)*	$	(0.00	)*	$	(0.00	)*
Weighted average shares outstanding
Basic and diluted		5,524,400			5,507,530			5,524,400			5,347,453

See accompanying notes to unaudited condensed consolidated financial statements

*denotes net loss per common share of less than $0.01 per share.6

~~See~~Exsular ~~accompanying~~Financial ~~notes~~Group, toInc. ~~unaudited condensed consolidated financial statements~~

6Condensed Consolidated Statements of Cash Flows

~~Exsular Financial Group, Inc.~~ (~~fka: Frontier Digital Media Group, Inc.~~Unaudited)

Condensed Consolidated Statements of Cash Flows

	For the three months ended March 31,
	2021			2020
Cash flows from operating activities:
Net loss	$	(15,238	)	$	(5,511	)
Changes in operating assets and liabilities:
Accrued liabilities		1,625			1,225
Due to related party		13,613			4,286
Net cash used in operating activities		-			-

Cash flows from investing activities:
Net cash provided by (used in) investing activities		-			-

Cash flows from financing activities:
Proceeds from the sale of common stock		-			-
Payment to notes payable, related party		-			-
Contributions to additional paid-in capital		-			-
Net cash provided by financing activities		-			-

Net increase (decrease) in cash and cash equivalents		-			-

Cash and cash equivalents at beginning of period		-			-

Cash and cash equivalents at end of period	$	-		$	-

Supplemental disclosure of cash flow information:
Cash paid during the period for interest	$	-		$	-
Cash paid during the period for income taxes	$	-		$	-

~~For~~See ~~the~~accompanying ~~nine~~notes ~~months~~to ~~ended~~unaudited ~~September~~condensed ~~30,~~consolidated ~~2018~~financial ~~and 2017~~statements

~~(Unaudited)~~7

	For the nine months ended September 30,
	2018			2017
Cash flows from operating activities:
Net loss	$	(3,593	)	$	(17,376	)
Changes in operating assets and liabilities:
Accounts and other receivables		-			-
Prepaid expenses		(3,000	)
Accounts payable		-			-
Accrued liabilities		-			-
Accrued liabilities - related party		(15,529	)		-
Net cash used in operating activities-continuing operation		(22,122	)		(17,376	)
Net cash used in operating activities-discontinued operation		(2,785	)		(6,973	)
Net cash used in operating activities		(24,907	)		(24,349	)
Cash flows from investing activities:
Net cash provided by (used in) investing activities		–			–
Cash flows from financing activities:
Proceeds from the sale of common stock		-			22,370
Payment to notes payable, related party		(5,000	)		-
Contributions to additional paid-in capital		26,482			-
Net cash provided by financing activities		21,482			22,370
Net increase (decrease) in cash and cash equivalents		(3,425	)		(1,979	)
Cash and cash equivalents at beginning of period		3,425			10,031
Cash and cash equivalents at end of period	$	-		$	8,052
Supplemental disclosure of cash flow information:
Cash paid during the period for interest	$	–		$	–
Cash paid during the period for income taxes	$	–		$	–

Exsular Financial Group, Inc.

~~See~~Condensed ~~accompanying~~Consolidated ~~notes~~Statements toof ~~unaudited~~Changes ~~condensed~~of ~~consolidated~~Shareholders’ ~~financial~~Equity ~~statements~~(Deficit)

7(Unaudited)

Exsular Financial Group, Inc. (fka: Frontier Digital Media Group, Inc.)

	*Common*				Additional
	Stock				Paid-In		Deficit
	Shares		Amount		Capital		Accumulated			Total

Balance, December 31, 2020		5,524,400		5,524		62,378		(126,050	)		(58,148	)

Net loss and comprehensive loss		–		-		-		(15,238	)		(15,238	)

Balance, March 31, 2021		5,524,400		5,524		62,378		(141,288	)		(73,386	)

Balance, December 31, 2019		5,524,400		5,524		62,378		(80,737	)		(12,835	)

Net loss and comprehensive loss		–		-		-		(5,511	)		(5,511	)

Balance, March 31, 2020		5,524,400		5,524		62,378		(86,248	)		(18,346	)

~~Notes~~See toaccompanying ~~the~~notes ~~Unaudited~~to ~~Condensed~~unaudited ~~Consolidated~~condensed ~~Financial~~consolidated ~~Statements~~financial statements

~~September 30, 2018~~8

~~Note~~Exsular 1Financial —Group, ~~Interim~~Inc. ~~Financial Statements~~

~~The~~Notes accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and with the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, these condensed consolidated financial statements do not include all of the information and footnotes required for audited annual financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary to ~~make~~ the ~~condensed~~Unaudited ~~consolidated financial~~Condensed ~~statements~~Consolidated ~~not~~Financial ~~misleading have been included. The balance sheet at December 31, 2017, has been derived from the Company’s audited consolidated financial statements as of that date.~~Statements

~~The~~Note ~~unaudited~~1 ~~condensed~~— ~~consolidated~~Interim ~~financial~~Financial statements included herein should be read in conjunction with the audited consolidated financial statements and the notes thereto that are included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017, that was filed with the SEC on July 2, 2018. The results of operations for the three and nine months ended September 30, 2018, are not necessarily indicative of the results to be expected for the full year.Statements

The accompanying unaudited condensed consolidated financial statements ~~include~~have been prepared in accordance with accounting principles generally accepted in the ~~accounts~~United States of America (“GAAP”) for interim financial information and with the ~~Company~~rules and ~~Smile~~regulations ~~Producer,~~of the ~~Inc~~U.S. Securities and Exchange Commission (“SEC”). Accordingly, ~~its~~these ~~wholly~~condensed consolidated financial statements do not ~~owned~~include ~~subsidiary.~~all ~~Intercompany~~of ~~balances~~the information and ~~transactions~~footnotes required for audited annual financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary to make the condensed consolidated financial statements not misleading have been ~~eliminated~~included. inThe ~~consolidation~~balance sheet at December 31, 2019, has been derived from the Company’s audited consolidated financial statements as of that date.

~~Note~~The 2unaudited —condensed ~~Going~~consolidated ~~Concern~~financial statements included herein should be read in conjunction with the audited consolidated financial statements and the notes thereto that are included in the same report (10-K) for the year ended December 31, 2020. The results of operations for the three ended March 31, 2021, are not necessarily indicative of the results to be expected for the full year.

The ~~accompanying~~unaudited condensed consolidated financial statements ~~have~~include ~~been prepared assuming that~~ the ~~Company~~accounts ~~will continue as a going concern, which contemplates the realization~~ of ~~assets and~~ the ~~liquidation of liabilities in the normal course of business. The~~ Company ~~currently has limited operations~~ and ~~has~~Smile ~~a stockholders deficit of $3~~Producer,~~593~~ ~~with an accumulated deficit of $71,494~~Inc., ~~The~~its ~~Company~~wholly ~~intends to find a merger~~owned ~~target in the form of an operating entity~~subsidiary. ~~The~~Intercompany ~~Company~~balances ~~cannot~~and betransactions ~~certain~~have ~~that~~been iteliminated ~~will be successful~~ in ~~this strategy~~consolidation.

~~These~~Note ~~factors,~~2 ~~among~~— ~~others,~~Going raise substantial doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.Concern

~~Note~~The 3accompanying —financial ~~Summary~~statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of ~~Significant~~assets ~~Accounting~~and ~~Policies~~the liquidation of liabilities in the normal course of business. The Company currently has limited operations and has a stockholders’ deficit of $73,386 with an accumulated deficit of $141,288. The Company intends to find a merger target in the form of an operating entity. The Company cannot be certain that it will be successful in this strategy.

~~The~~These ~~significant~~factors, ~~accounting~~among ~~policies~~others, ~~followed~~raise bysubstantial ~~the~~doubt ~~Company~~about ~~for interim reporting are consistent with those included in~~ the Company’s ~~Annual~~ ~~Report~~ability onto ~~Form~~continue ~~10-K~~as ~~for~~a ~~the~~going ~~year~~concern. ~~ended~~The ~~December~~accompanying ~~31,~~financial statements ~~2017.~~do ~~There~~not ~~were~~include noany ~~material~~adjustments ~~changes~~that tomight ~~our~~result ~~significant~~from ~~accounting policies during~~ the ~~interim~~outcome ~~period~~of ~~ended~~this ~~September 30, 2018~~uncertainty.

~~Recent~~Note 3 — Summary of Significant Accounting ~~Pronouncements~~Policies

WeThe ~~have~~significant ~~reviewed~~accounting ~~all~~policies followed by the ~~recently~~Company ~~issued,~~for ~~but~~interim ~~not~~reporting ~~yet~~are ~~effective,~~consistent ~~accounting~~with ~~pronouncements~~those included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020 and wealso doin ~~not~~the ~~believe~~notes ~~any~~to ofthe ~~these~~annual ~~pronouncements~~consolidated financial statements ~~will~~for ~~have~~the ayear ended December 31, 2020. There were no material ~~impact~~changes onto our significant accounting policies during the ~~Company~~interim period ended March 31, 2021.

InRecent ~~February~~Accounting 2016, the FASB issued ASU 2016-02, Leases (Topic 842), which issued new guidance related to leases that outlines a comprehensive lease accounting model and supersedes the current lease guidance. The new guidance requires lessees to recognize lease liabilities and corresponding right-of-use assets for all leases with lease terms of greater than 12 months. It also changes the definition of a lease and expands the disclosure requirements of lease arrangements. The new guidance must be adopted using the modified retrospective approach and will be effective for the Company in the fiscal year 2019.Pronouncements

8We have reviewed all the recently issued, but not yet effective, accounting pronouncements and we do not believe any of these pronouncements will have a material impact on the Company.

In ~~May~~December ~~2014~~2019, the FASB issued ~~Accounting Standards Update (~~ASU) ~~No. 2014~~2019-0912, ~~Revenue~~Simplifying ~~from~~the ~~Contracts~~Accounting ~~with~~for ~~Customers~~Income ~~(Topic 606)~~Taxes, which ~~supersedes~~ ~~all~~simplifies ~~existing~~the ~~revenue~~accounting ~~recognition~~for ~~requirements,~~income ~~including most industry specific guidance. This new standard requires~~taxes, aeliminates ~~company~~certain toexceptions ~~recognize~~within ~~revenues~~ASC ~~when~~740, itIncome ~~transfers~~Taxes, ~~goods~~and orclarifies ~~services~~certain toaspects ~~customers~~of ~~in an amount that reflects~~ the ~~consideration that~~current ~~the~~guidance ~~company expects~~ to ~~receive~~promote ~~for~~consistent application ~~those~~among ~~goods~~reporting ~~or services~~entities. The ~~FASB~~guidance ~~subsequently~~is ~~issued~~effective ~~the~~for ~~following~~fiscal ~~amendments~~years tobeginning ~~ASU No.~~after ~~2014-09~~December ~~that~~15, ~~have~~2020, ~~the same effective date~~ and ~~transition~~interim ~~date:~~periods within ~~ASU~~those ~~No.~~fiscal ~~2016-08~~years, ~~Revenue from Contracts~~ with ~~Customers~~early ~~(Topic 606):~~adoption ~~Principal~~permitted. ~~versus~~Upon ~~Agent~~adoption, ~~Considerations;~~the ~~ASU~~Company ~~No.~~must ~~2016-10,~~apply ~~Revenue~~certain ~~from~~aspects ~~Contracts~~of ~~with~~this ~~Customers~~standard ~~(Topic~~retrospectively for ~~606):~~all ~~Identifying~~periods ~~Performance Obligations~~presented ~~and~~while ~~Licensing;~~other ~~ASU~~aspects ~~No.~~are ~~2016-12,~~applied ~~Revenue~~on ~~from~~a ~~Contracts~~modified ~~with~~retrospective ~~Customers~~basis ~~(Topic~~through ~~606):~~a ~~Narrow~~cumulative-~~Scope~~effect ~~Improvements~~adjustment ~~and Practical~~to ~~Expedients;~~retained ~~and~~earnings ~~ASU~~as ~~No.~~of ~~2016-20,~~the ~~Technical~~beginning ~~Corrections~~of ~~and~~the ~~Improvements~~fiscal toyear ~~Topic~~of ~~606,~~adoption. ~~Revenue~~The ~~from~~adoption ~~Contracts~~of ~~with~~this ~~Customers.~~standard ~~The~~did ~~Company~~not ~~adopted~~have ~~these~~a ~~amendments~~material ~~with~~impact ~~ASU~~on ~~2014-09 (collectively,~~ the ~~new~~Company’s ~~revenue~~financial ~~standards)~~statements.

~~Under~~In January 2020, the ~~new~~FASB ~~revenue~~issued ~~standards,~~ASU 2020-01 to clarify the ~~Company~~interaction ~~recognizes~~of ~~revenues~~the ~~when~~accounting ~~its~~for ~~customer~~equity ~~obtains~~securities ~~control~~under ofASC ~~promised~~321 ~~goods~~and orinvestments accounted ~~services,~~for under the equity method of accounting in ASC 323 and the accounting for certain forward contracts and purchased options accounted for under ASC 815. With respect to the interactions between ASC 321 and ASC 323, the amendments clarify that an ~~amount~~entity should consider observable transactions that ~~reflects~~require it to either apply or discontinue the ~~consideration~~equity ~~which~~method itof ~~expects~~accounting towhen ~~receive~~applying the measurement alternative in ~~exchange~~ASC ~~for~~321, ~~those~~immediately ~~goods~~before applying or upon discontinuing the equity method of accounting. ~~The~~With ~~Company~~respect ~~recognizes~~to ~~revenues~~forward contracts ~~following~~or ~~the~~purchased ~~five~~options ~~step~~to ~~model~~purchase ~~prescribed~~securities, ~~under~~the ~~ASU~~amendments ~~No.~~clarify ~~2014-09:~~that ~~(i)~~when ~~identify~~applying ~~contract(s)~~the ~~with~~guidance ain ~~customer;~~ASC 815-10-15-141(iia), ~~identify~~an entity should not consider whether upon the ~~performance obligations~~settlement inof the forward contract; ~~(iii)~~or ~~determine~~exercise of the ~~transaction~~purchased ~~price;~~option, ~~(iv)~~individually ~~allocate~~or with existing investments, the ~~transaction~~underlying ~~price~~securities towould be accounted for under the ~~performance~~equity ~~obligations~~ method in ASC 323 or the ~~contract;~~fair value option in accordance with ASC 825. The ASU is effective for interim and ~~(v)~~annual ~~recognize~~reporting ~~revenues~~periods ~~when~~beginning ~~(or~~after ~~as)~~December we15, ~~satisfy~~2020. Early adoption is permitted, including adoption in any interim period. The adoption of this standard did not have a material impact on the ~~performance~~Company’s ~~obligation~~financial statements.

~~The~~Management ~~new~~believes ~~revenue~~that ~~standards~~other ~~became~~recent ~~effective~~accounting ~~for~~pronouncements ~~the~~issued ~~Company~~by onthe ~~January 1~~FASB, ~~2018,~~including ~~and~~its ~~were~~Emerging ~~adopted~~Issues ~~using~~Task Force, the ~~modified~~American ~~retrospective method.~~Institute ~~The~~of ~~adoption~~Certified ofPublic Accountants, and the ~~new~~Securities ~~revenue~~and ~~standards~~Exchange asCommission ofdo ~~January~~not 1,have ~~2018~~a ~~did~~material ~~not~~impact ~~change~~on the Company’s ~~revenue recognition as there~~present ~~were~~or nonear ~~revenues~~future ~~during~~financial ~~the period~~statements.

~~Note 4 — Notes Payable – Related Parties~~9

InNote ~~September~~4 ~~2015,~~— ~~the~~Due ~~Company issued a non-convertible promissory note payable~~ to ~~Venture Vest Capital Corporation,~~ a ~~related~~Related party, in the total amount of $8,000 to replace convertible notes payable issued in January 2015 and March 2015 to the same related party. The non-convertible promissory note had a maturity date of December 31, 2016 and was interest free until December 31, 2016. In January 2017, the promissory note was amended to extend the maturity date and the interest-free period to December 31, 2017. In December 2017, the promissory note was amended to extend the maturity date and the interest-free period to December 31, 2018.Party

InThe ~~September~~Company ~~2015,~~does ~~the~~not ~~Company~~have ~~issued~~cash aresource ~~promissory~~or ~~note~~bank ~~payable~~account. toThe ~~Venture~~Company’s ~~Vest~~major ~~Capital~~shareholder ~~Corporation~~pays ~~for~~the ~~$6,500.~~expenses ~~The~~for ~~promissory~~the ~~note~~company’s ~~had~~operations. aFor ~~maturity~~the ~~date~~three ofmonths ~~December~~ended March 31, ~~2016~~2021 and ~~was~~2020, ~~interest~~the ~~free~~major ~~until~~shareholder ~~December~~paid 31expense of $13,613 ~~2016~~and $4,286, respectively. As Inof ~~January~~March ~~2017~~31, ~~the~~2021 ~~promissory~~and ~~note~~December ~~was amended~~31, to2020, ~~extend~~ the ~~maturity~~balances ~~date~~due ~~and~~to the ~~interest-free~~major ~~period~~shareholder towere ~~December~~$70,486 31and 56,873, ~~2017~~respectively. InThese ~~December~~advances from ~~2017,~~ the ~~promissory~~major ~~note~~shareholder ~~was amended~~are tounsecured, ~~extend~~non-interest ~~the~~bearing ~~maturity~~and ~~date~~payable ~~and~~on ~~the~~demand. ~~interest-free~~There ~~period~~are tono ~~December~~written ~~31,~~agreements ~~2018~~for these advances.

InNote ~~March~~5 ~~2016,~~— ~~the~~Stockholder Company issued a promissory note payable to Terayco Enterprises, a related party, for $7,622. The promissory note had a maturity date of December 31, 2016 and was interest free until December 31, 2016. In January 2017, the promissory note was amended to extend the maturity date and the interest-free period to December 31, 2017. In December 2017, the promissory note was amended to extend the maturity date and the interest-free period to December 31, 2018.Equity

OnCommon May 4, 2018, the former major shareholders Patrick Dunda and Janel Dunda sold their 5,000,000 shares (92.5%) of common stock to Mr. Kok Seng Yeap, and scine then, Mr. Kok Seng Yeap became the major shareholder of Exsular Financial Group, Inc. As part of the ownership change deal, the Company used portion of the proceeds from sale of the shares to pay off all the above notes. As of September 30, 2018, all the above notes were paid off.Stock

~~Note~~The 5Company —is ~~Other~~authorized ~~Related~~to ~~Party~~issue ~~Transactions~~100,000,000 shares of common stock, par value $0.001 per share. All shares of the Company’s common stock have equal rights and privileges with respect to voting, liquidation, and dividend rights. Each share of Common Stock entitles the holder thereof to:

~~Related party~~a) ~~revenue~~One non-cumulative vote for each share held of record on all matters submitted to a vote of the stockholders; b) To participate equally and to receive any and all such dividends as may be declared by the Board of Directors out of funds legally available; therefore, and c) To participate pro rata in any distribution of assets available for distribution upon liquidation.

~~The~~Stockholders ~~Company~~have ~~provides~~no ~~services~~pre-emptive rights to ~~certain~~acquire ~~customers~~additional ~~that~~shares ~~the~~of ~~Company~~common ~~has~~stock ~~determined~~or toany beother ~~related parties~~securities. ~~The~~Common ~~president~~shares ofare ~~these~~not ~~customers (VentureVest~~subject ~~Capital~~to ~~Corporation,~~redemption and ~~Terayco,~~carry ~~Americans~~no ~~for~~subscription ~~Truth,~~or ~~and~~conversion ~~Carriage~~rights. ~~House)~~All isoutstanding ~~the~~shares ~~father~~ of ~~Janel~~common ~~Dunda,~~stock aare ~~principal of~~fully ~~the~~paid ~~Company~~and non-assessable.

~~Revenues,~~In ~~generated~~2015, ~~from~~the ~~website~~Company ~~design~~filed ~~services~~an S-1 Registration Statement to register 1,000,000 ~~from~~shares ~~these~~of ~~related~~the ~~parties~~Company’s ~~were~~common stock to be sold to the public at the price of $0.05 ~~and~~per ~~$960~~share for a total of $50,000. The Registration Statement became effective on December 30, 2015. During the nine months ended September 30, ~~2018~~ 2017 and ~~2017~~2016, the Company sold 403,400 and 59,000 shares, respectively, at $0.05 Asper ofshare for ~~September~~gross 30proceeds of $20,170 ~~2018~~and $2,950, respectively. The shares were sold by the officers and ~~December~~Directors ~~31,~~of ~~2017,~~the ~~there~~Company ~~was~~and no ~~accounts~~broker commissions ~~receivable~~were ~~due~~paid ~~from~~as ~~related parties~~a result of the sales.

9As of June 30, 2017, 480,400 shares of common stock have been sold pursuant to the S-1 Registration Statement at $0.05 per share for total gross proceeds of $24,020. There can be no assurances that additional shares of common stock will be sold on the S-1 offering or that a trading market will develop for the shares.

~~Related~~As ~~party~~of ~~compensation~~March 31, 2021 and December 31, 2020, 5,524,400 shares of common stock were issued and outstanding.

AnNote ~~employee~~6 of— ~~the~~Subsequent Company, Janel Dunda, is considered a related party as she is the spouse of the President and the majority shareholder of the Company. During the nine months ended September 30, 2018 and 2017, the Company incurred compensation expense of $0 and $26,488, respectively, for payroll expenses associated with Mrs. Dunda.Events

~~Due~~The toCompany ~~related~~has ~~party~~evaluated subsequent events through the date of the filing of these interim financial statements. Based on this evaluation, the Company did not identify any significant subsequent events that would be reportable.

In the normal business operations, the major shareholder made payments for the Company’s operations. During the three and nine months ended September 30, 2019, the major shareholder paid $3,073 and $6,593, respectively. The related party payments for comparative periods in prior year were disclosed in Note 4 above. As of September 30, 2018 and December 31, 2017, the balances due to related party were $6,593 and $22,122, respectively.10

~~Note~~Item 62. —Management’s ~~Stockholder~~Discussion ~~Equity~~and Analysis of Financial Condition and Results of Operations

~~Common~~Our ~~Stock~~Management’s Discussion and Analysis should be read in conjunction with our unaudited condensed consolidated financial statements and related notes thereto included elsewhere in this quarterly report.

~~The~~Forward-Looking Company is authorized to issue 100,000,000 shares of common stock, par value $0.001 per share. All shares of the Company’s common stock have equal rights and privileges with respect to voting, liquidation and dividend rights. Each share of Common Stock entitles the holder thereof to:Statements

a)This quarterly ~~One~~report ~~non~~on Form 10-~~cumulative~~Q ~~vote~~contains ~~for~~“forward-looking ~~each~~statements” ~~share~~that ~~held~~include ofinformation ~~record~~relating onto ~~all~~future ~~matters~~events, ~~submitted~~future financial toperformance, astrategies, ~~vote~~expectations, competitive environment, regulation and availability of ~~the~~resources. ~~stockholders~~These forward-looking statements include, without limitation, statements regarding: proposed new products or services; b)our Tostatements ~~participate~~concerning ~~equally~~litigation or ~~and~~other tomatters; ~~receive~~statements ~~any~~concerning ~~and~~projections, ~~all~~predictions, ~~such~~expectations, ~~dividends~~estimates asor ~~may~~forecasts befor ~~declared~~our bybusiness, ~~the~~financial ~~Board~~and operating results and future economic performance; statements of ~~Directors~~management’s ~~out~~goals and objectives; trends affecting our financial condition, results of ~~funds~~operations ~~legally~~or ~~available~~future ~~therefore~~prospects; our financing plans or growth strategies; and c)other Tosimilar ~~participate~~expressions ~~pro~~concerning matters ~~rata~~that inare ~~any~~not ~~distribution~~historical offacts. ~~assets~~Words ~~available~~such ~~for~~as ~~distribution~~“may,” ~~upon~~“will,” ~~liquidation~~“should,” “could,” “would,” “predicts,” “potential,” “continue,” “expects,” “anticipates,” “future,” “intends,” “plans,” “believes” and “estimates,” and similar expressions, as well as statements in future tense, identify forward-looking statements.

~~Stockholders~~Forward-looking ~~have~~statements noshould ~~pre-emptive~~not ~~rights~~be toread ~~acquire~~as ~~additional~~a ~~shares~~guarantee of ~~common~~future ~~stock~~performance or ~~any~~results, ~~other~~and ~~securities~~will not necessarily be accurate indications of the times at, or by which, that performance or those results will be achieved. ~~Common~~Forward-looking ~~shares~~statements are ~~not~~based on information available at the time they are made and/or management’s good faith belief as of that time with respect to future events, and are subject to ~~redemption~~risks and ~~carry~~uncertainties that could cause actual performance or results to differ materially from those expressed in or suggested by the forward-looking statements. We assume no ~~subscription~~obligation to update forward-looking statements to reflect actual results, changes in assumptions or ~~conversion~~changes ~~rights~~in other factors affecting forward-looking information, except to the extent required by applicable securities laws. ~~All~~If ~~outstanding~~we do ~~shares~~update ofone ~~common~~or ~~stock~~more ~~are~~forward-looking ~~fully~~statements, ~~paid~~no ~~and~~inference ~~non~~should be drawn that we will make additional updates with respect to those or other forward-~~assessable~~looking statements.

InBusiness 2015, the Company filed an S-1 Registration Statement to register 1,000,000 shares of the Company’s common stock to be sold to the public at the price of $0.05 per share for a total of $50,000. The Registration Statement became effective on December 30, 2015. During the six months ended June 30, 2017 and 2016, the Company sold 403,400 and 59,000 shares, respectively, at $0.05 per share for gross proceeds of $20,170 and $2,950, respectively. The shares were sold by the officers and Directors of the Company and no broker commissions were paid as a result of the sales.Overview

AsExsular ofFinancial ~~June~~Group, 30Inc. (“we, ~~2017~~“us,” ~~480~~“our,~~400~~” ~~shares~~or ofthe ~~common~~“Company”) ~~stock~~was ~~have~~incorporated ~~been~~in ~~sold pursuant to~~ the ~~S-1~~state ~~Registration~~of Colorado ~~Statement~~on atSeptember $019, 2011.05 ~~per~~On ~~share for~~March ~~total~~20, ~~gross~~2013, ~~proceeds~~we offormed ~~$24,020.~~a ~~There~~wholly ~~can~~owned besubsidiary nocompany, ~~assurances~~Smile ~~that~~Producer, ~~additional~~Inc., ~~shares~~a ofColorado ~~common~~corporation. Our ~~stock~~principal ~~will~~executive beoffices ~~sold~~are onlocated ~~the~~at ~~S-1 offering~~2605 orRed ~~that~~Hawk aRidge ~~trading~~Drive, ~~market~~Castle ~~will~~Rock, ~~develop~~Colorado ~~for~~80109, ~~the~~telephone ~~shares~~303-999-8171.

AsWe ofare ~~September~~a ~~30,~~digital ~~2018~~design and ~~December~~media ~~31,~~company ~~2017,~~which ~~5,524,400~~develops ~~shares~~and maintains websites and is a provider of ~~common~~marketing ~~stock~~communications ~~were~~services ~~issued~~to customers ~~and~~in ~~outstanding~~the United States. We conduct our operations primarily through Smile Producer, Inc., our wholly owned subsidiary company.

~~Note~~We 7provide —a ~~Discontinued~~range ~~Operations~~of marketing communications and consulting services, including all types of advertising, print and digital design, digital motion graphics and client website construction, interactive and mobile marketing, direct marketing, sales promotion, market research, corporate identity and branding, social media and other marketing related services. We have two revenue streams, marketing services and website hosting subscriptions.

AtWe ~~the~~have ~~beginning~~not ofyet ~~2018,~~generated ~~the~~sustained ~~Company~~profits ~~decided~~from toour ~~discontinue the~~ operations. ofOur ~~its~~independent ~~subsidiary~~accountants ~~Smile~~have ~~Producer,~~expressed ~~Inc.~~a ~~due~~“going ~~to limited~~concern” ~~resources~~opinion. ~~The Company planned to seek more potential investors.~~

~~The~~In ~~business~~2015, ~~conducted~~the byCompany ~~Smile~~filed ~~Producer~~an ~~Inc~~S-1 Registration Statement to register 1,000,000 shares of the Company’s common stock to be sold to the public at the price of $0.05 ~~was~~per share for a total of $50,000. The Registration Statement became effective on December 30, 2015. As of the ~~only~~date ~~business~~of this filing, the Company had sold 504,400 soshares of common stock at $0.05 per share for gross proceeds of $25,220. The shares were sold by the ~~effect~~officers and Directors of ~~this~~the ~~business~~Company ~~discontinuation~~and no broker commissions were paid. There is no guarantee that additional ~~had~~shares ~~substantial~~will ~~effect~~be tosold from the ~~Company~~Registration Statement.

~~Accounts~~Even ~~payable~~if all of the shares offered on the S-1 Registration Statement are sold, our management will continue to own over a majority of the outstanding shares of the Company. As a result, they have the ability to determine the outcome on all matters requiring approval of our shareholders, including the election of directors and approval of significant corporate transactions.

AtWe have not yet generated sustained profits from our operations. Our independent accountants have expressed a “going concern” opinion on the ~~beginning~~consolidated offinancial ~~2018,~~statements for the ~~balance~~year ~~was~~ended ~~$130~~December ~~and~~31, as2020. As of ~~September~~March 3031, ~~2018~~2021, itwe ~~was~~had ~~fully~~an ~~paid~~accumulated ~~off~~deficit of $141,288 and a net working capital deficit of $73,386.

10While our current burn rate is nominal, it is expected that our costs of operations will continue to exceed revenues, primarily due to the costs associated with being a public reporting company. Based upon our current business plan, we may continue to incur losses in the foreseeable future and there can be no assurances that we will ever establish profitable operations. These and other factors raise substantial doubt about our ability to continue as a going concern.

~~Accrued expenses~~11

~~The~~Critical ~~balance~~Accounting ~~of accrued expenses was $3~~Policies,~~539~~ asJudgments ~~of December 31, 2017,~~ and ~~the Company paid off all $3,539 during the period. As of September 30, 2018, the balance was $0.~~Estimates

~~Loss~~Our ondiscussion ~~discontinuing~~and analysis of our financial condition and results of operations is based upon our consolidated financial statements, which have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”). The preparation of these consolidated financial statements requires us to make estimates, judgments and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the related disclosure of contingent assets and liabilities. We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

~~For~~An accounting policy is considered to be critical if it requires an accounting estimate to be made based on assumptions about matters that are highly uncertain at the ~~three~~time the estimate is made, and ~~nine-month~~if ~~ended~~different ~~September~~estimates ~~30,~~that ~~2018~~reasonably could have been used, or changes in the ~~loss~~accounting ~~from~~estimate ~~discontinuing~~that ~~operations~~are ~~was~~reasonably $0likely ~~and~~to ~~$935~~occur, ~~respectively.~~could ~~For~~materially impact the ~~three~~ ~~and~~consolidated ~~nine~~financial ~~months~~statements. ~~ended~~We ~~September~~believe that ~~30,~~the ~~2017,~~following ~~the~~critical ~~income~~accounting ~~from~~policies ~~discontinued~~reflect ~~operations~~the ~~was~~more ~~3,367~~significant estimates and ~~1,117,~~assumptions ~~respectively~~used in the preparation of the consolidated financial statements.

~~Presentation~~Revenue ~~of financial statements~~Recognition

~~The~~In ~~discontinued~~May ~~operations~~2014 ~~and~~ the ~~related~~FASB ~~components~~issued ~~are~~Accounting ~~presented~~Standards ~~separately~~Update on(ASU) ~~the~~No. ~~financial~~2014-09, ~~statements~~Revenue infrom ~~compliance~~Contracts with ~~GAAP~~Customers (Topic 606), which supersedes all existing revenue recognition requirements, including most industry specific guidance. This new standard requires a company to recognize revenues when it transfers goods or services to customers in an amount that reflects the consideration that the company expects to receive for those goods or services. The FASB subsequently issued the ~~period~~following ~~ended~~amendments ~~September~~to 30ASU No. 2014-09 that have the same effective date and transition date: ASU No. 2016-08, ~~2018~~Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations; ASU No. 2016-10, ~~Accordingly~~Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing; ASU No. 2016-12, weRevenue from ~~have~~Contracts ~~also~~with ~~reclassified~~Customers ~~some~~(Topic ~~line~~606): ~~items~~Narrow-Scope ofImprovements ~~the~~and ~~financial~~Practical Expedients; and ASU No. 2016-20, Technical Corrections ~~statements~~and ~~for~~Improvements ~~the~~to ~~period~~Topic ~~ended~~606, ~~September~~Revenue 30from Contracts with Customers. The Company adopted these amendments with ASU 2014-09 (collectively, the ~~2017~~new revenue standards).

~~Note~~Under 8the —new ~~Subsequent~~revenue ~~Events~~standards, the Company recognizes revenues when its customer obtains control of promised goods or services, in an amount that reflects the consideration which it expects to receive in exchange for those goods. The Company recognizes revenues following the five step model prescribed under ASU No. 2014-09: (i) identify 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 revenues when (or as) we satisfy the performance obligation.

The ~~Company~~new ~~has~~revenue ~~evaluated~~standards ~~subsequent~~became ~~events~~effective ~~through~~for the ~~date~~Company ofon ~~the~~January ~~filing~~1, of2018, ~~this~~and ~~interim~~were ~~report~~adopted onusing ~~Form~~the ~~10-Q~~modified retrospective method. The ~~Based~~adoption onof ~~this~~the ~~evaluation~~new revenue standards as of January 1, ~~the~~ ~~Company~~2018 did not ~~identify~~change ~~any~~the ~~significant~~Company’s ~~subsequent~~revenue ~~events~~recognition ~~that~~as ~~would~~there bewere no ~~reportable~~revenues ~~except~~during the ~~following:~~period

InAccounts ~~August 2019, the Company amended its articles of corporation and changed the name to Exsular Financial Group, Inc.~~receivable

~~Item 2~~The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. Our allowance for doubtful accounts is maintained to provide for losses arising from customers’ ~~Management~~inability to make required payments. If there is deterioration of our customers’s ~~Discussion~~credit worthiness and/or ~~Analysis~~there is an increase in the length of ~~Financial~~time ~~Condition~~that ~~and~~the ~~Results~~receivables are past due greater than the historical assumptions used, additional allowances may be required. As of ~~Operations~~March 31, 2021, and December 31, 2020, no allowance for doubtful accounts was deemed necessary.

~~Our~~Income Management’s Discussion and Analysis should be read in conjunction with our unaudited condensed consolidated financial statements and related notes thereto included elsewhere in this quarterly report.Taxes

~~Forward-Looking~~The ~~Statements~~Company follows the asset and liability method of accounting for future income taxes. Under this method, future income tax assets and liabilities are recorded based on temporary differences between the carrying amount of assets and liabilities and their corresponding tax basis. In addition, the future benefits of income tax assets including unused tax losses, are recognized, subject to a valuation allowance to the extent that it is more likely than not that such future benefits will ultimately be realized. Future income tax assets and liabilities are measured using enacted tax rates and laws expected to apply when the tax liabilities or assets are to be either settled or realized. The Company’s effective tax rate approximates the Federal statutory rates.

This quarterly report on Form 10-Q contains “forward-looking statements” that include information relating to future events, future financial performance, strategies, expectations, competitive environment, regulation and availability of resources. These forward-looking statements include, without limitation, statements regarding: proposed new products or services; our statements concerning litigation or other matters; statements concerning projections, predictions, expectations, estimates or forecasts for our business, financial and operating results and future economic performance; statements of management’s goals and objectives; trends affecting our financial condition, results of operations or future prospects; our financing plans or growth strategies; and other similar expressions concerning matters that are not historical facts. Words such as “may,” “will,” “should,” “could,” “would,” “predicts,” “potential,” “continue,” “expects,” “anticipates,” “future,” “intends,” “plans,” “believes” and “estimates,” and similar expressions, as well as statements in future tense, identify forward-looking statements.12

~~Forward-looking~~Results ~~statements should not be read as a guarantee~~ of ~~future~~Operations ~~performance~~for ~~or results, and will not necessarily be accurate indications of~~ the ~~times~~Three ~~at,~~Months orEnded byMarch ~~which~~31, ~~that~~2021 ~~performance~~compared ~~or those results will be achieved. Forward-looking statements are based on information available at the time they are made and/or management’s good faith belief as of that time with respect~~ to ~~future events, and are subject to risks and uncertainties that could cause actual performance or results to differ materially from those expressed in or suggested by~~ the ~~forward-looking~~Three ~~statements.~~Months WeEnded ~~assume~~March ~~no obligation to update forward-looking statements to reflect actual results~~31, changes in assumptions or changes in other factors affecting forward-looking information, except to the extent required by applicable securities laws. If we do update one or more forward-looking statements, no inference should be drawn that we will make additional updates with respect to those or other forward-looking statements. 2020

~~Business~~During ~~Overview~~the three months ended March 31, 2021, we generated revenues of $0, the same as during the three months ended March 31, 2020, as the Company ceased its operations of its subsidiary Smile Producer Inc.

~~Exsular~~Operating ~~Financial Group~~expenses, ~~Inc.~~including ~~(“we,~~general ~~“us,”~~and ~~“our~~administrative expenses,” orduring the ~~“Company”)~~three ~~was~~months ~~incorporated~~ended ~~in the state of Colorado on September 19, 2011. On~~ March 2031, ~~2013,~~2021 wewere ~~formed a wholly owned subsidiary company~~$15, ~~Smile Producer~~238, ~~Inc.,~~compared ato ~~Colorado~~$5,511 ~~corporation.~~during ~~Our~~the ~~principal~~three ~~executive~~months ~~offices~~ended ~~are~~March ~~located at 2605 Red Hawk Ridge Drive~~31, ~~Castle Rock, Colorado 80109, telephone 303-999-8171~~2020.

WeThe ~~are~~increase aof ~~digital~~$9,727 ~~design~~in ~~and~~operating ~~media~~expenses ~~company~~during ~~which~~the ~~develops~~three ~~and~~months ~~maintains~~ended ~~websites~~March ~~and~~31, is2021, acompared ~~provider~~with ofthe ~~marketing~~same ~~communications~~period ~~services~~during 2020 was toprimarily ~~customers~~due into the ~~United~~increase ~~States.~~of Weprofessional ~~conduct~~services ~~our~~for ~~operations~~the ~~primarily~~SEC ~~through Smile Producer, Inc~~filing.~~, our wholly owned subsidiary company.~~

11During the three months ended March 31, 2021, the Company incurred net loss of 15,238, compared to net loss of $5,511 during the three months ended March 31, 2020. The increase in the net loss of $9,727 for the three months ended March 31, 2021, was due to the increase of professional services for the SEC filings.

WeLiquidity ~~provide a range of marketing communications~~ and ~~consulting~~Capital services, including all types of advertising, print and digital design, digital motion graphics and client website construction, interactive and mobile marketing, direct marketing, sales promotion, market research, corporate identity and branding, social media and other marketing related services. We have two revenue streams, marketing services and website hosting subscriptions.Resources

WeAs ~~have~~of ~~not~~March ~~yet~~31, ~~generated~~2021 ~~sustained~~and ~~profits~~December ~~from~~31, ~~our~~2020, ~~operations~~we had a cash balance of $0. ~~Our~~As ~~independent~~we ~~accountants~~explained ~~have~~earlier, ~~expressed~~the Company does not keep a ~~“going~~bank ~~concern”~~account ~~opinion~~and the major shareholder funds the Company’s operations.

InOperating 2015, the Company filed an S-1 Registration Statement to register 1,000,000 shares of the Company’s common stock to be sold to the public at the price of $0.05 per share for a total of $50,000. The Registration Statement became effective on December 30, 2015. As of the date of this filing, the Company had sold 504,400 shares of common stock at $0.05 per share for gross proceeds of $25,220. The shares were sold by the officers and Directors of the Company and no broker commissions were paid. There is no guarantee that additional shares will be sold from the Registration Statement.Activities

~~Even~~Net ifcash ~~all~~used ofin ~~the~~operating ~~shares~~activities ~~offered~~was on$0 during the ~~S-1~~three ~~Registration~~months ~~Statement~~ended ~~are~~March ~~sold~~31, ~~our~~2021 ~~management~~and ~~will~~2020. ~~continue~~During tothe ~~own~~three ~~over~~months aended ~~majority~~March of31, 2021, the ~~outstanding~~major ~~shares~~shareholder ofpaid $13,613 for the Company.’s ~~As a result~~operations, ~~they~~compared ~~have~~to the ~~ability~~same toperiod ~~determine~~during 2020; the ~~outcome~~major onshareholder paid ~~all~~$4,286. ~~matters~~The ~~requiring~~increase ~~approval~~ of ~~our shareholders~~$9,327 ~~including~~was due to the ~~election~~increase of ~~directors~~the ~~and~~activities ~~approval~~in ofSEC ~~significant~~filing ~~corporate transactions~~preparations.

WeInvesting have not yet generated sustained profits from our operations. Our independent accountants have expressed a "going concern" opinion. As of December 31, 2017, we had an accumulated deficit of $66,966 and a net working capital deficit of $25,546.Activities

~~While~~We ~~our~~neither ~~current~~generated ~~burn~~nor ~~rate~~used iscash ~~nominal,~~in itinvesting isactivities ~~expected~~during ~~that our costs of operations will continue to exceed revenues, primarily due to~~ the ~~costs~~three ~~associated~~months ~~with~~ended ~~being~~March ~~a public reporting company. Based upon our current business plan~~31, we2021 ~~may continue to incur losses in the foreseeable future~~ and ~~there can be no assurances that we will ever establish profitable operations~~2020. ~~These and other factors raise substantial doubt about our ability to continue as a going concern.~~

~~Critical~~Financing ~~Accounting Policies, Judgments and Estimates~~Activities

~~Our~~We ~~discussion~~neither ~~and~~generated ~~analysis~~nor ofused ~~our~~cash ~~financial condition and results of operations is based upon our consolidated financial statements, which have been prepared~~ in ~~accordance~~financing ~~with~~activities ~~U.S.~~during ~~Generally Accepted Accounting Principles (“GAAP”). The preparation of these consolidated financial statements requires us to make estimates, judgments and assumptions that affect~~ the ~~reported~~three ~~amounts of~~months ~~assets,~~ended ~~liabilities,~~March ~~revenues and expenses~~31, ~~and~~2021 ~~the related disclosure of contingent assets~~ and ~~liabilities~~2020. We base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates.

AnGoing accounting policy is considered to be critical if it requires an accounting estimate to be made based on assumptions about matters that are highly uncertain at the time the estimate is made, and if different estimates that reasonably could have been used, or changes in the accounting estimate that are reasonably likely to occur, could materially impact the consolidated financial statements. We believe that the following critical accounting policies reflect the more significant estimates and assumptions used in the preparation of the consolidated financial statements.Concern

~~Revenue~~The ~~Recognition~~accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company currently has limited operations and has a stockholders deficit of $73,386 with an accumulated deficit of $141,288. The Company intends to find a merger target in the form of an operating entity. The Company cannot be certain that it will be successful in this strategy.

InThese ~~May 2014 the FASB issued Accounting Standards Update (ASU) No. 2014-09~~factors, ~~Revenue~~among ~~from Contracts with Customers (Topic 606)~~others, ~~which supersedes~~raise ~~all~~substantial ~~existing~~doubt ~~revenue~~about recognition requirements, including most industry specific guidance. This new standard requires a company to recognize revenues when it transfers goods or services to customers in an amount that reflects the ~~consideration that~~Company’s ~~the~~ability ~~company expects~~ to ~~receive~~continue ~~for~~as ~~those~~a ~~goods~~going ~~or services~~concern. The ~~FASB~~accompanying ~~subsequently~~financial statements ~~issued~~do ~~the~~not ~~following~~include ~~amendments~~any toadjustments ~~ASU No. 2014-09~~ that ~~have~~might ~~the~~result ~~same effective date and transition date: ASU No. 2016-08, Revenue~~ from ~~Contracts~~the ~~with~~outcome ~~Customers~~of ~~(Topic 606):~~this ~~Principal versus Agent Considerations; ASU No~~uncertainty. 2016-10, Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing; ASU No. 2016-12, Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients; and ASU No. 2016-20, Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers. The Company adopted these amendments with ASU 2014-09 (collectively, the new revenue standards).

12Off Balance Sheet Arrangements

~~Under~~We ~~the~~have ~~new~~not ~~revenue~~entered ~~standards,~~into ~~the~~any Company recognizes revenues when its customer obtains control of promised goods or services, in an amount that reflects the consideration which it expects to receive in exchange for those goods. The Company recognizes revenues following the five step model prescribed under ASU No. 2014off-~~09:~~balance ~~(i)~~sheet identify 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 revenues when (or as) we satisfy the performance obligationarrangements.

The new revenue standards became effective for the Company on January 1, 2018, and were adopted using the modified retrospective method. The adoption of the new revenue standards as of January 1, 2018 did not change the Company’s revenue recognition as there were no revenues during the periodInflation

~~Accounts~~We ~~receivable~~do not believe that inflation has had in the past or will have in the future any significant negative impact on our operations.

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. Our allowance for doubtful accounts is maintained to provide for losses arising from customers’ inability to make required payments. If there is deterioration of our customers’ credit worthiness and/or there is an increase in the length of time that the receivables are past due greater than the historical assumptions used, additional allowances may be required. As of September 30, 2018, and December 31, 2017, no allowance for doubtful accounts was deemed necessary.13

~~Income~~ITEM ~~Taxes~~3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISKS.

~~The~~Not ~~Company follows the asset and liability method of accounting for future income taxes~~Applicable. Under this method, future income tax assets and liabilities are recorded based on temporary differences between the carrying amount of assets and liabilities and their corresponding tax basis. In addition, the future benefits of income tax assets including unused tax losses, are recognized, subject to a valuation allowance to the extent that it is more likely than not that such future benefits will ultimately be realized. Future income tax assets and liabilities are measured using enacted tax rates and laws expected to apply when the tax liabilities or assets are to be either settled or realized. The Company’s effective tax rate approximates the Federal statutory rates.

~~Results~~ITEM of4. ~~Operations~~CONTROLS ~~for~~AND ~~the Three and Nine Months Ended September 30, 2018 compared to the Three and Nine Months Ended September 30, 2017~~PROCEDURES.

~~During~~Evaluation ~~the three and nine months ended September 30, 2018, we generated revenues~~ of ~~$0,~~Disclosure ~~compared~~Controls ~~to revenues of $7,026~~ and ~~$31,784 generated during the three and nine months ended September 30, 2017, respectively. The decreases were due to lack of business activities.~~Procedures

~~Operating~~We ~~expenses~~carried out an evaluation of the effectiveness of disclosure controls and procedures as of the end of the period covered by this report under the supervision and with the participation of our management, including ~~general~~our Principal Executive Officer and ~~administrative~~Principal ~~expenses~~Financial Officer, as defined in Rules 13a-15(e) and ~~professional~~15d-15(e) ~~fees~~of the Securities Exchange Act of 1934. Based on that evaluation, our Principal Executive Officer and ~~cost~~Principal Financial Officer have concluded that our disclosure controls and procedures as of ~~sales~~March 31, ~~during~~2021 were not effective to ensure that information required to be disclosed by us in reports that we file or submit under the ~~three~~Securities Exchange Act of 1934 is recorded, processed, summarized and ~~nine~~reported ~~months~~within the time periods specified in the Securities and Exchange Commission’s ~~ended~~rules ~~September~~and 30forms. The term “disclosure controls and procedures,” ~~2018~~as defined under the Securities Exchange Act of 1934, ~~were~~as amended ~~$73~~(the “Exchange Act”), means controls and $4other procedures of a company that are designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded,~~528~~ processed, ~~respectively~~summarized and reported, ~~compared~~within tothe $7time periods specified in the SEC’s rules and forms. Management recognizes that any controls and procedures,~~172~~ no matter how well designed and ~~$48~~operated,~~043~~ ~~during~~can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the ~~three~~cost-benefit relationship of possible controls and ~~nine~~procedures. ~~months~~Notwithstanding ~~ended~~the identified ~~September~~material 30weaknesses, ~~2017~~management believes the financial statements included in this quarterly report on Form 10-Q fairly represent in all material respects our financial condition, ~~respectively~~results of operations and cash flows at and for the periods presented in accordance with U.S. GAAP.

~~The~~Changes ~~decrease of $7,099~~ in ~~operating~~Internal ~~expenses~~Control ~~during~~over ~~the~~Financial ~~three months ended September 30, 2018, compared with the same period during 2017 was primarily due to lack of business operations during the three months ended September 30, 2018.~~Reporting

~~The~~There ~~decrease~~have ofbeen ~~$43,515~~no changes in ~~operating~~our ~~expenses~~internal ~~during~~control ~~the~~over ~~nine~~financial ~~months~~reporting ~~ended~~identified ~~September~~in ~~30,~~connection ~~2018, compared~~ with the ~~same~~evaluation ~~period~~required ~~during~~by paragraph ~~2017~~(d) ~~was~~of ~~due~~Rule to13a-15 ~~lack~~or ofRule ~~operations~~15d-15 under the Exchange Act that occurred during the ~~nine~~three months ended ~~September~~March 3031, ~~2018~~2021, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

During the three and nine months ended September 30, 2018, the Company incurred net losses of $73 and $4,528, respectively, compared to net losses of $146 and $16,259 during the three and nine months ended September 30, 2017, respectively. The decrease in the net loss of $73 for the three months ended September 30, 2018, was due to lack of business operations during the three months ended September 30, 2018. The decrease in the net loss of $12,001 for the nine months ended September 30, 2018, was due to lack of business activities during the nine months ended September 30, 2018.14

~~Liquidity~~PART ~~and Capital Resources~~II

AsITEM ~~of September 30, 2018, we had a cash balance of $0, a decrease of $3,425 from a balance of $3,425 at December 31, 2017~~1. ~~The~~LEGAL ~~decrease during the nine months ended September 30, 2018, was the result of partial net cash used for operations, and partially due to the change of ownership arrangement~~PROCEEDINGS.

13There are no legal proceedings against the Company and the Company is unaware of any proceedings contemplated against it.

~~Operating~~Item ~~Activities~~1A. Risk Factors.

~~Net~~In ~~cash~~accordance ~~used~~with inthe ~~operating~~requirements ~~activities~~of ~~was~~Form ~~$24~~10-Q,~~907~~ ~~during~~ the ~~nine months ended September 30~~Company, ~~2018,~~as ~~compared~~a ~~with~~smaller ~~$24,349~~reporting ~~used in operating activities during the nine months ended September 30~~company, ~~2017.~~is ~~The~~not ~~$558~~required ~~increase in cash used in operations was due~~ to ~~the~~make ~~pay-off of~~ the ~~notes~~disclosure ~~payable~~under this ~~during the nine months ended September 30, 2018~~item.

~~Investing~~Item ~~Activities~~2. Unregistered Sales of Equity Securities and Use of Proceeds.

~~We neither generated nor used cash in investing activities during the nine months ended September 30, 2018 and 2017.~~None

~~Financing~~Item ~~Activities~~3. Defaults Upon Senior Securities.

~~Cash flows provided by financing activities were $21,482 and $22,370 during the nine months ended September 30, 2018 and 2017, respectively.~~None

~~During~~Item ~~the nine months ended September 30, 2018, the Company received $26,482 from the ownership change arrangement; and during the nine months ended September 30, 2017, the Company sold 447,400 shares at $0~~4.05 ~~per~~Mine ~~share~~Safety ~~for gross proceeds of $22,370~~Disclosures.

~~During the nine months ended September 30, 2018, the Company paid off the note of $5,000 and due to related party of $22,122.~~None

~~Going~~Item ~~Concern~~5. Other Information.

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the liquidation of liabilities in the normal course of business. The Company currently has limited operations and has a stockholders deficit of $3,593 with an accumulated deficit of $71,494. The Company intends to find a merger target in the form of an operating entity. The Company cannot be certain that it will be successful in this strategy.None

~~These~~Item ~~factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern~~6. ~~The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty~~Exhibits.

~~Off~~(a) ~~Balance Sheet Arrangements~~Exhibits.

We have not entered into any off-balance sheet arrangements.

Exhibit		Item

31.1		Certification of Chief Executive Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002

31.2		Certification of Chief Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002

32.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

~~Inflation~~15

~~We do not believe that inflation has had in the past or will have in the future any significant negative impact on our operations.~~ SIGNATURES

~~ITEM~~In 3.accordance ~~QUANTITATIVE~~with ~~AND~~the ~~QUALITATIVE~~requirements ~~DISCLOSURES~~of ~~ABOUT~~the ~~MARKET~~Exchange ~~RISKS~~Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Not Applicable.

	EXSULAR FINANCIAL GROUP INC.

Date: May 21, 2021	/s/ Seng Yeap Kok
	Seng Yeap Kok, President and CEO (Principal Executive Officer)

Date: May 21, 2021	/s/ Chew Chye Lau
	Chew Chye Lau, CFO (Chief Financial Officer)

~~ITEM 4. CONTROLS AND PROCEDURES.~~16

~~Evaluation~~EXHIBIT ~~of Disclosure Controls and Procedures~~INDEX

We carried out an evaluation of the effectiveness of disclosure controls and procedures as of the end of the period covered by this report under the supervision and with the participation of our management, including our Principal Executive Officer and Principal Financial Officer, as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934. Based on that evaluation, our Principal Executive Officer and Principal Financial Officer have concluded that our disclosure controls and procedures as of September 30, 2018 were not effective to ensure that information required to be disclosed by us in reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms. The term “disclosure controls and procedures,” as defined under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), means controls and other procedures of a company that are designed to ensure that information required to be disclosed by a company in the reports that it files or submits under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving their objectives and management necessarily applies its judgment in evaluating the cost-benefit relationship of possible controls and procedures. Notwithstanding the identified material weaknesses, management believes the financial statements included in this quarterly report on Form 10-Q fairly represent in all material respects our financial condition, results of operations and cash flows at and for the periods presented in accordance with U.S. GAAP.

Exhibit		Item

31.1		Certification of Chief Executive Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002

31.2		Certification of Chief Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002

32.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

~~Changes in Internal Control over Financial Reporting~~17

There have been no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph (d) of Rule 13a-15 or Rule 15d-15 under the Exchange Act that occurred during the three months ended September 30, 2018, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II

ITEM 1. LEGAL PROCEEDINGS.

There are no legal proceedings against the Company and the Company is unaware of any proceedings contemplated against it.

Item 1A. Risk Factors.

In accordance with the requirements of Form 10-Q, the Company, as a smaller reporting company, is not required to make the disclosure under this item.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

None

Item 3. Defaults Upon Senior Securities.

None

Item 4. Mine Safety Disclosures.

None

Item 5. Other Information.

None

Item 6. Exhibits.

(a) Exhibits.

Exhibit		Item
31.1		Certification of Chief Executive Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002
31.2		Certification of Chief Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002
32.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

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.

	FRONTIER DIGITAL MEDIA GROUP, INC.
Date: March 30, 2020	/s/ Seng Yeap Kok
	Seng Yeap Kok, President and CEO (Principal Executive Officer)
Date: March 30, 2020	/s/ Seng Yeap Kok
	Seng Yeap Kok, CFO (Principal Accounting Officer)

EXHIBIT INDEX

Exhibit		Item
31.1		Certification of Chief Executive Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002
31.2		Certification of Chief Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act of 2002
32.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Filing Compare · Exsular Financial Group Inc.