None

Securities registered under Section 12(g) of the Exchange Act:

Common Stock, par value of $0.001

(Title of each class)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes ☐ Nox☒

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. Yes ☐ Nox☒

Indicate by check markcheckmark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15 (d)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. Yesx☐ 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 if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. Yes ☐ Nox☒

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

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 check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ Nox☒

The aggregate market value of the voting and non-voting common stock held by non-affiliates computed by reference to the price at which the common stock was last sold, or the average bid and asked price of such common stock, as of December 31, 2022, was $173,600.

State the number of shares outstanding of each of the issuer'sissuer’s classes of common equity, as of the latest practicable date: 2,855,00044,254,938 common sharesissued and outstanding as of August 15, 2017.

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TABLE OF CONTENTS

PART I

Forward-looking statements

Statements made in this Form 10-K 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, as amended. 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.

Item 1. Description of Business

Forward-looking statementsGeneral

Statements madeCannabis Suisse Corp. (the “Company”, “we” or “our”) is   engaged in this Form 10-K that are not historical or current facts are "forward-looking statements" made pursuantthe rental of commercial office and industrial space. We currently sublease a portion of a commercial building to a third party. We lease the safe harbor provisions of Section 27Abuilding from a company controlled by our CEO.  Since our CEO assumed control of the Securities Act of 1933 (the "Act") and Section 21ECompany in June 2022, we have no involvement in any aspect 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.cannabis industry.

Financial information contained in this report and in our financial statements is stated in United States dollars and are prepared in accordance with United States generally accepted accounting principles.

Organization within the Last Five Years

We were incorporated in the State of Nevada on February 26, 2016. We have never declared bankruptcy, have never been in receivership, and have never been involved in any legal action or proceedings. Since incorporation, we have not made any significant purchase or sale of assets. Our business office is located atKiranthidiya road 114, Beruwala, Sri Lanka, 12070. Our telephone number is +17027510467.

In General

We were incorporated in the State of Nevada on February 26, 2016. We just recently started our operations. Our business is the production of paper made from elephant dung (poo) for making different stationery products and distribution thereof primarily in Sri Lanka. We have generated limited revenues since inception and our principal business activities to date also consist of creating a business plan, purchasing a domain-name for our prospective webpage.

We are not a “shell company” within the meaning of Rule 405, promulgated pursuant to Securities Act, because we do have hard assets and real business operations.The total estimated minimum amount of funds required to develop our business is approximately $20,000. We need funds for offering costs, general administrative expenses, production equipment purchase, business development, marketing costs, support materials and costs associated with being a publicly reporting company. We have generated limited revenues from operations to date.

We will disperse our items in Sri Lanka and neighboring countries. We plan to use various distribution channels for various types of customers. As a rule we arranged for a wholesale exchange, however in future we can make some items for various traveler shops and kiosks; corporate customers and individual customers will be covered by our web page and targeted marketing exercises.

Product Overview

Geant Corp.’s business is in making unique products to be sold to both mass-market customers and individual clients in future.We want to focus on something that is socially and environmentally responsible so we are contributing to the solution and not adding to the problem. We want to work with something that had more meaning to us, something we could be passionate about, and that possibly could have an important social statement attached to it. All of our paper products are 100% recycled. They do not have any smell. They are made up of 70% fiber from elephant dung and 30% post-consumer paper. All papers everywhere are made from a pulp mixture derived from fiber materials. The most common papers today come from wood fiber pulp from cut trees. Our fibers of choice, of course, are dung fibers. We use the dung fibers from elephants to make our dung paper products.

All elephants that generate the dung that we require for our process have at least two things in common:

1)All are herbivores and have highly fibrous diets of different plants and vegetation.

2)All possess inefficient digestive systems that do not completely digest and breakdown all the fibers that they eat. This results in a significant amount of fibers remaining intact when these animals dung. There are no toxic chemicals used in our paper making process. Natural vegetative binding agents, along with water-soluble salt dyes for coloring are used.

       Our dung papers are handmade and acid free.

We are focused on the production of dung paper for mass-market customers to give them the ability of making different stationery products, souvenirs, tourist-oriented products, up-market gifts and interior design items from natural products on advanced and unique designs. It would be easier for them to buy raw materials (paper) from us to produce needed products instead of making paper. It is easier for us at the beginning to set up the production of paper instead of setting up the whole paper production and of different kinds of stationery products at the same time. In the future we have plans about production of some additional stationery items aside from paper.

Geant Corp. has the ability to product handmade dung paper for making such original items as, for example:

Bags

Frames

Photo Albums

Notebooks

Stationery

Cards

However, first, we intend to launch a mass production of inexpensive handmade dung paper for making different stationery products and various tourist souvenirs, which were made using elephant dung.

Potential Customers

Our President and Director, Suneetha Nandana Silva Sudusinghe, will showcase our item and arrange with potential clients and wholesale purchasers. We expect to create and keep up a database of potential corporate customers who might be keen on our items. We will catch up with these customers intermittently and offer them free samples, presentations and uncommon rebates now and again.

Two fundamental classifications of our customers are:

Wholesale exchange; speaking to expansive organizations, which are assembling diverse stationery items. It is preference for them to purchase fit dung paper instead of making it themselves. Furthermore they have an opportunity to concentrate on the manufacturing process of stationery items.

Corporate customers, speaking to extensive, medium and little scale organizations, different affiliations and so on. This is a somewhat generous fragment of the business sector, which develops and routinely creates interest for different corporate blessings, gifts; things that advance brand mindfulness and so on.

Competition

We know that there are a number of obstacles to entering the market of dung paper items and the competition is rather high. There are several companies that offer comparative items and we will have to compete with them. We see the main competitive advantage of our competitors in the established customer base and marketing outlets. Howbeit, we arranged on a wholesale exchange, for the most part, so we will have capacity to offer our item for extensive organizations in huge amount. So our item is more extensive, and quality is better, ways to deal with business are more flexible.

One of our biggest competitive advantages is that our item is raw material for different companies. So we would have a major measure of delivering item at the brief timeframe.

Some of the factors that may affect our business are as follows:

1. Number of Competitors Increase: different companies may follow our business model of distributing high quality paper items made from elephant dung, which will reduce our competitive edge.

2. Price: Our competitors may be selling similar product at a lower price forcing us to lower our prices as well and possibly sell our product at loss.

3. Substitute Products: competitors may substitute items made from elephant dung with comparable items made from dung of some other animals.

Marketing

Our sole director and chiefexecutive officer, Suneetha Nandana Silva Sudusinghe, will be in charge of promoting of our company and our high quality dung paper. We intend to use such marketing strategies as web advertisements, direct mailing, and phone calls to acquire potential customers. We intend to attract traffic to our website by a variety of online marketing tactics such as registering with top search engines using selected key words and meta-tags, and utilizing link and banner exchange options. We will utilize numerous Internet showcasing instruments to direct activity to our site and distinguish potential clients. As of the date of this prospectus we have already purchased a website (www.geantcorp.com) and plan to develop it. We already have some description of our item, the procedure of production and incorporate some broad data and pictures of items companies can make from our paper. 

Our site portrays samples of products which company is able to produce, the production procedure, and incorporates some broad data and pictures of high quality dung paper. We plan to utilize Internet advancement apparatuses on Facebook and Twitter to publicize our company and make connections to our site.

We will intend to continue our marketing efforts during the life of our operations. There is no guarantee that we will be able to attract and more importantly retain enough customers to justify our expenditures. If we are unable to generate a significant amount of revenue and to successfully protect ourselves against those risks, then it would materially affect our financial condition and our business could be harmed.

Description of property

Our sole officer and director, Suneetha Nandana Silva Sudusinghe, has agreed to provide us his own premises at no charge. He will not take any fee for these premises. This premise is used for production of the goods.

OnSeptember 28, 2016 the Company has signed Rent office agreement, beginning on January 1, 2017 and will terminate on January 01, 2018. These premises will be used asrepresentative office for the customers. The rent payment is $120 per month. As of May 31, 2017 we have $600 of rent expense.

Insurance

We do not maintain any insurance and do not intend to maintain insurance in the future. Because we do not have any insurance, if we are made a party of a products liability action, we may not have sufficient funds to defend the litigation. If that occurs a judgment could be rendered against us that could cause us to cease operations.

Research and Development Expenditures

We have not incurred any research expenditures since our incorporation.

Bankruptcy or Similar Proceedings

There has been no bankruptcy, receivership or similar proceeding.

Employees; Identification of Certain Significant Employees

We currently do not have no employees, other than ourany employees. Our sole officer and director Suneetha Nandana Silva Sudusinghe.serves as a consultant to the Company on a part-time basis.

Item 1A. Risk Factors

Not applicableRisks Related to smaller reporting companies.Our Business.

Limited Operations.  Our current business operations consist of subleasing a portion of a building we lease from a company controlled by our CEO. As a result, we currently have limited operations. No assurance can be given that we will have any business operation going forward that sufficiently covers our cost structure.

Lack of Operating Funds-Going Concern. We do not have a bank account. Our CEO, who is also our sole director, pays our expenses through an escrow account set up for the benefit of the Company. In the event this source of funding ceases before we are able to sustainably increase our business operations there is substantial doubt as to the Company’s ability to continue as an ongoing enterprise.

Limited Management.  We have no employees. Our CEO also serves as our CFO on a part-time consultant basis. This lack of personnel adversely affects our ability to develop and grow our business.

Risks Related to our Common Stock

Voting Control is Held by One Stockholder.  Our sole Director and CEO holds a majority of the voting stock of the Company. As a result, he will be able to control the election of directors to our Board of Directors and our business and affairs, including any determination with respect to mergers or other business combinations, the acquisition or disposition of any assets, the incurrence of additional indebtedness, the issuance of additional shares of our common and preferred stock or any other equity securities, the recapitalization, repurchase or redemption of our common stock and the payments of any dividends.

Penny Stock Considerations Lack of Proprietary Broker-Dealer Quotations. Our shares are “penny stocks” as that term is generally defined in the Securities Exchange Act of 1934 as equity securities with a price of less than $5.00. As a result, the “penny stock rules’ apply. Such rules require, among other things, that brokers who trade “penny stocks” to persons other than “established customers” complete certain documentation, make suitable inquires of investors and provide investors with certain information concerning trading in the security, including a risk disclosure

document and quote information under certain circumstances. Many brokers have decided not to trade “penny stocks” and, as a result, the number of broker-dealers willing to act as market makers is limited. Because our securities are subject to the “penny stock” rules, investors will find it more difficult to dispose of our securities because of the requirements. Because our securities are subject to these rules it will make it more difficult to obtain needed capital in the future.  Currently, our securities are not eligible for proprietary broker-dealer quotes.  Therefore, our securities have a higher risk of wider spreads, increased price volatility and price dislocation. In addition, the liquidity for our securities may be adversely affected with a corresponding decrease in the price of our securities.

Item 1B. Unresolved Staff Comments

Not applicable to smaller reporting companies.None.

Item 2. Description of Property

We do not own any property except minimal office furniture. We lease our office from a company controlled by our CEO. In February 2023, the Company leased two real estate orproperties, and one of which is for the office and the other properties.  to be subleased for rental income. The Company sub-leased a portion of its leased office building for one year from February 2023 to January 2024.

Item 3. Legal Proceedings

We know of no legal proceedings to which we are a party or to which any of our property is the subject which are pending, threatened or contemplated or any unsatisfied judgments against us.

None.

Item 4. Mine Safety Disclosures

Not applicable.

PART II

Item 5. Market for Common Equity and Related Stockholder Matters and Issuer Purchases of Equity Securities.

Market Information

ThereCommon stock of the Company is a limited public market for our common shares.  Our common shares are not quoted on the OTC Bulletin Board at this time.  Trading in stocks quotedPink tier of the OTC Markets Group Inc under the symbol “CSUI”. The closing price of our common stock on the OTC Bulletin BoardPink on September 6, 2023, was $0.02  Set forth below is often thinthe high and is characterized by wide fluctuations in trading prices due to many factors that may be unrelated to a company’s operations or business prospects.  We cannot assure you that there will be a market in the future forlow bid information of our common stock.stock for each quarter for the last two fiscal years.  The quotations reflect inter-dealer prices, without retail markup. Mark-down or commissions and may not represent actual transactions.

Number of Holders

OTC Bulletin Board securities are not listed or traded on the floorAs of an organized national or regional stock exchange.  Instead, OTC Bulletin Board securities transactions are conducted throughAugust 31, 2023, there were a telephone and computer network connecting dealers in stocks.  OTC Bulletin Board issuers are traditionally smaller companies that do not meet the financial and other listing requirementstotal of a regional or national stock exchange.15 stockholders of record.

Number of Holders

As of May 31, 2017, the2,855,000issued and outstanding shares of common stock were held by a total of 31 shareholder of record.

Dividends

No cash dividends were paid on our shares of common stock during the fiscal yearyears ended May 31, 20172022 and 2016. 2021. We do not expect to pay any dividends in the near future.

Recent Sales of Unregistered SecuritiesAuthorized Capital Stock

The Company has 75,000,000, $0.001 par value250,000,000 shares of common stock, authorized.

On April 22, 2016, the Company issued 2,000,000$0.001 par value, and 20,000,000 shares of commonpreferred stock, to a director for cash proceeds of $2,000 at $0.001 per share.par value, authorized.

Purchase of our Equity Securities by Officers and Directors

On April 22, 2016, the Company offered and sold 2,000,000 restricted shares of common stock to our president and director, Suneetha Nandana Silva Sudusinghe, for a purchase price of $0.001 per share, for aggregate offering proceeds of $2,000,pursuant to Section 4(2) of the Securities Act of 1933 as he is a sophisticated investor and is in possession of all material information relating to us. Further, no commissions were paid to anyone in connection with the sale of these shares and general solicitation was not made to anyone.

Other Stockholder Matters

None.

Item 6. Selected Financial Data                                       [Reserved]

Not applicable to smaller reporting companies.

Item 7. Management'sManagement’s Discussion and Analysis of Financial Condition and Results of Operations

Background

In June 2022, the majority stockholder, who served as the Company’s CEO sold his stock position to the current CEO and sole director. At such time the Company ceased any and all operations associated with the cannabis industry. The Company then focused its efforts toward real estate operations. In February 2023, we leased a commercial building from a company controlled by our CEO and subleased a portion of the building to a third party. The term of the sublease is one year and the annual rent is $30,000.

Results of operations for the fiscal year ended May 31, 2022, reflect the prior operations of the Company when it was involved in the cannabis business. Consequentially, the financial results of operation for that period have no relevance to the Company current operations.

The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this annual report.Annual Report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs.  Our actual results could differ materially from those discussed in the forward-looking statements. Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

Results of Operations for the yearyears ended May 31, 20172023, and 2016:2022:

Revenue and cost of goods sold

For the year ended May 31, 20172022, the Company generated total revenue of $14,192$7,770 from selling products to the customer.customers. The cost of goods sold for the year ended May 31, 20172022, was $3,898,which represent the cost of raw materials.$1,734.

For the year ended May 31, 20162023, the Company generated nototal revenue. of $10,000 from its real estate renting business. The cost of renting for the year ended May 31, 2023 was $9,166.

Operating expenses

Total operating expenses for the year ended May 31, 20172022 were $36,966.$163,191. The operating expenses for the year ended May 31, 20172022 included advertising expenseprofessional fees of $11,970; bank charges of $1,111;$25,580; depreciation expense of $2,588; legal fees$1,999 and general and administrative expenses of $3,200; audit fees of $11,000; office supplies of $1,577; professional fees of $4,920; rent expense of $600.$135,612.

Total operating expenses for the year ended May 31, 20162023 were $433.$343,516. The operating expenses for the year ended May 31, 20162023, included website expenseprofessional fees of $280; bank charges$278,570 which included $78,420 of $120;legal fees, $36,200 in accounting,

other consulting fees of $128,700 and $35,250 in audit fees; depreciation expense of $33.

Net Loss$4,244 and general and administrative expenses of $60,702.

The net lossincrease in operating expenses is related to the increase of the professional fees due to significance of business activities and SEC filings in the year ended May 31, 2023. In February 2023, the Company signed two leases with a related party for two real properties, respectively for its own office and also sub-leased 50% of one property to a third party.

The total other expenses (income) for the years ended May 31, 2023 and 2022 were $8,865 and $30,735, respectively. The other expenses for the year ended May 31, 20172023 contained only interest expenses of $8,865, while for the year ended May 31, 2022, the other expenses contained $63,579, loss on asset disposal of $2,384, gain on extinguishment of debt and 2016gain on fair value the derivative liabilities, and the net of those items was $26,672 and $433.the expense of $30,735.

Net Loss

The net loss for the years ended May 31, 2023 and 2022 was $351,547 and $187,890, respectively.

Liquidity and Capital Resources and Cash Requirements

Atyear endedAs of May 31, 2017,2023, the Company had cash of $6,185 ($1,065 as of May 31, 2016).Furthermore,$199. Furthermore, the Company had a working capital deficit of $13,095 (deficit of $353 as ofMay$329,092 and $274,092 on May 31, 2016).2023 and 2022, respectively.

During theyear ended May 31, 2017,2023, the Company used $32,221$163,960 of cash in operating activities due to its net loss andof $351,547; depreciation of $4,244; stock payment for services of $124,000; increase in prepaid expenses of $823, increase in inventory of $7,034; decrease in accounts payable of $280$10,770; increase in accrued interest of $8,865; and depreciationincrease in prepayments of $2,588. $4,500.

During theyear ended May 31, 2016,2022, the Company used $2,082$32,089 of cash in operating activities due to its net loss and increaseof $187,890; depreciation of $1,999; gain on extinguishment of debt of $32,774; change in inventoryfair value of $1,962;derivative liability $2,454; amortization of debt discount $63,579; increase in accounts payable of $280$883; increase in accrued wages of $120,000, decrease in inventory of $1,734; increase in loss on asset disposal of $2,384 and depreciationdecrease in prepaid expenses of $33. $450.

During the years ended May 31, 2023 and 2022 the Company did not have cash in investing activities.

During the year ended May 31, 20172023, the Company used $22,852generated $164,159 of cash in investingfinancing activities, spent on purchasewhich came from advances from related parties of equipment.$29,159, and convertible notes payable of $135,000.

During the year ended May 31, 20162022, the Company used $1,953 of cash in investing activities, spent on purchase of equipment.

During the year ended May 31, 2017, the Company generated $60,195increase $32,089 of cash in financing activities, which came fromloan advances from director and shares purchase.related parties.

During the year endedIn its audited financial statements as of May 31, 2016,2023, the Company generated $5,100 of cash in financing activities, came from loan from director and shares purchase.

Our auditors havewas issued a “going concern” opinion, meaning that there is substantial doubt we can continue as an on-going business for the next twelve months unless we obtain additional capital. Our only sources for cash at this time are investments by others, in this offering, selling our paper dung products and loans from our director. We must raise cash to implement our plan and stay in business.

Management believes that current trends toward lower capital investment in start-up companies pose the most significant challenge to the Company’s success over the next year and in future years. Additionally, the Company will have to meet all the financial disclosure and reporting requirements associated with being a publicly reporting company. The Company’s management will have to spend additional time on policies and procedures to make sure it is compliant with various regulatory requirements, especially that of Section 404 of the Sarbanes-Oxley Act of 2002. This additional corporate governance time required of management could limit the amount of time management has to implement is business plan and impede the speed of its operations.

Limited operating history; need for additional capital

There is no historical financial information about us upon which to base an evaluation of our performance. We are in a start-up stage of operations and have generated limited revenues since inception. We cannot guarantee that we will be successful in our businessoperations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services and products.

Off-Balance Sheet Arrangements

The Company does not have any off balanceoff-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company'sCompany’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources.

Related Party TransactionsCritical Accounting Policies

It was signed loan agreement between Geant Corp.The preparation of financial statements in accordance with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the directorreported amounts of revenues and expenses during the Company Suneetha Nandana Silva Sudusinghe.Director has agreed to loanreporting period. A change in managements’ estimates or assumptions could have a material impact on our financial condition and results of operations during the Loan Amount toperiod in which such changes occurred. Actual results could differ from those estimates. Our financial statements reflect all adjustments

that management believes are necessary for the Company infair presentation of their financial condition and results of operations for the event of not raising sufficient amount of funds from the offering in accordance to the Form S-1 registration statement of the Company; director agrees to loan the Loan Amount to the Company on demand of the Company; the Company will conduct the repayments of all amount of Director’s loan accordingly to the sequence of loans; director will be repaid from revenues of the Company, when it starts earn significant revenues; advanced Loan funds are non-interest bearing, secured and payable upon demand;periods presented.

Item 7A. Quantitative and Qualitative Disclosures about Market Risk

Not applicable to smaller reporting companies.

Item 8. Financial Statements and Supplementary Data

CANNABIS SUISSE CORP.

GEANT CORP.  

FINANCIAL STATEMENTS

YearYears Ended May 31, 20172023 and Period From February 26, 2016 (inception) to May 31, 20162022

Table of Contents

GEORGE STEWART, CPA

316 17^TH AVENUE SOUTH

SEATTLE, WASHINGTON 98144

(206) 328-8554 FAX (206) 328-0383

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Director and

Stockholder of Geant Corp.

I have reviewed the condensed balance sheet of Geant Corp. (A Development Stage Company) as of August 31, 2016, and the related condensed statements of operations for the three month ended August 31, 2016, and condensed statements of cash flows for the three month period then ended. These financial statements are the responsibility of the company’s management.

I conducted my review in accordance with the standards of the Public Company Accounting Oversight Board (United States). A review of interim financial information consists principally of applying analytical procedures and making inquiries of persons responsible for financial and accounting matters. It is substantially less in scope than an audit conducted in accordance with standards of the Public Company Accounting Oversight Board (United States), the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, I do not express such an opinion.

Based on my review, I am not aware of any material modifications that should be made to the accompanying interim financial statements referred to above for them to be in conformity with accounting principles generally accepted in the United States of America.

I have previously audited, in accordance with auditing standards of the Public Company Accounting Oversight Board (United States), the balance sheet of Geant Corp. (A Development Stage Company) as of May 31, 2016, and the related statements of operations, retained earnings and cash flows for the year then ended (not presented herein); and in my report dated July 15, 2016, I expressed an unqualified opinion with an emphasis of matter paragraph outlining my substantial doubt about the company’s ability to continue as a going concern on those financial statements. In my opinion, the information set forth in the accompanying condensed balance sheet as of May 31, 2016, is fairly stated, in all material respects, in relation to the balance sheet from which it has been derived.

/S/ George Stewart

Seattle, Washington

September 16, 2016

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and

Stockholders of GEANTCannabis Suisse Corp.

Opinion on the Financial Statements

We have audited the accompanying balance sheetsheets of GEANTCannabis Suisse Corp. (the Company) as of May 31, 2017,2023 and 2022, and the related statements of operations, changes in shareholders’ equity,stockholders’ deficit, and cash flows for yeareach of the years in the two-year period ended May 31, 2017. GEANT Corp.’s management2023, and the related notes and schedules (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of May 31, 2023 and 2022, and the results of its operations and its cash flows for each of the years in the two-year period ended May 31, 2023, in conformity with accounting principles generally accepted in the United States of America.

Substantial Doubt about the Company’s Ability to Continue as a Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3, the Company has limited revenues and recurring losses as of May 31, 2023 and has not completed its efforts to establish a stabilized source of revenues to cover operating costs over an extended period of time. These factors, and the need for additional financing in order for the Company to meet its business plans, raise substantial doubt about the Company’s ability to continue as a going concern. Our opinion is responsiblenot modified with respect to that matter.

Basis for theseOpinion

These financial statements.statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on thesethe Company’s financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our auditaudits in accordance with the standards of the Public Company Accounting Oversight Board (United States).PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement.misstatement, whether due to error or fraud. The companyCompany is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included considerationAs part of our audits, we are required to obtain an understanding of internal control over financial reporting, as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’sCompany’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence supportingregarding the amounts and disclosures in the financial statements, assessingstatements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statement presentation.statements. We believe that our audit providesaudits provide a reasonable basis for our opinion.

In our opinion,Critical Audit Matters

Critical audit matters are matters arising from the current period audit of the financial statements referredthat were communicated or required to above present fairly, in allbe communicated to the audit committee and that: (1) relate to accounts or disclosures that are material respects, the financial position of GEANT Corp. as of May 31, 2017, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 2 to the financial statements the Company has a history of operating losses, has limited cash resources, and its viability is dependent upon its ability to meet future financing requirements. These factors raise substantial doubt about(2) involved our especially challenging, subjective, or complex judgments. We determined that there were no critical audit matters.

Accell Audit & Compliance, P.A.

We have served as the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.auditor since 2019.

/s/ Fruci & Associates II, PLLCPCAOB Firm ID#3289

Fruci & Associates II, PLLC
Spokane, WA
August 17, 2017Tampa, Florida