Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

This quarterly report and other reports filed by Cannabis Suisse Corp. (Formerly Geant Corp.)  (“we,” “us,” “our,” or the “Company”), from time to time contain or may contain forward-looking statements and information that are based upon beliefs of, and information currently available to, the Company’s management as well as estimates and assumptions made by Company’s management. Readers are cautioned not to place undue reliance on these forward-looking statements, which are only predictions and speak only as of the date hereof. When used in the filings, the words “anticipate”, “believe”, “estimate”, “expect”, “future”, “intend”, “plan” or the negative of these terms and similar expressions as they relate to the Company or the Company’s management identify forward-looking statements. Such statements reflect the current view of the Company with respect to future events and are subject to risks, uncertainties, assumptions, and other factors. Should one or more of these risks or uncertainties materialize, or should the underlying assumptions prove incorrect, actual results may differ significantly from those anticipated, believed, estimated, expected, intended, or planned.

Although the Company believes that the expectations reflected in the forward-looking statements are reasonable, the Company cannot guarantee future results, levels of activity, performance, or achievements. Except as required by applicable law, including the securities laws of the United States, the Company does not intend to update any of the forward-looking statements to conform these statements to actual results.

Our financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). These accounting principles require us to make certain estimates, judgments, and assumptions. We believe that the estimates, judgments, and assumptions upon which we rely are reasonable based upon information available to us at the time that these estimates, judgments, and assumptions are made. These estimates, judgments, and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. Our financial statements would be affected to the extent there are material differences between these estimates.

Organization withinIn General

Cannabis Suisse Corp. developed an IT product called Cannabis Life. It is a mobile application based on an AI-chatbot that will have access to the Last Five Yearsmost up-to-date information and find out data about companies and brands that sell seeds, cannabis types, etc.

We

Cannabis Life is an innovative way of searching and learning any cannabis related data. Using the most relevant sources of today, the app will keep its users up with the trends and tendencies of cannabis industry. Communicating with the chatbot will be as smooth as it would be with a real human being thus giving users additional immersion into the learning process.

In May 2022, a change in control took place that was effective in June 2022. As a result we had no operations and 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 involvedno longer in any legal action or proceedings.aspect of the cannabis industry. Since incorporation,the change in control 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 inare continuing to lay 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-namegroundwork for our prospective webpage.business operations.

We are not

In February 2023, the Company signed a “shell company” withinlease to rent 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 associatedoffice at 10 Newman Street, Jacksonville, FL 32202, with being10 N Newnan LLC, 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 the future we can make some items for various traveler shops and kiosks; corporate customers and individual customers will be coveredrelated party owned by our web pageCEO. The lease commencement date is February 1, 2023 and targeted marketing exercises.

Product Overview

Geant Corp.’s businessthe lease term is thirty-six months. Also in making unique productsFebruary 2023, the Company signed a lease to be soldrent the property at 2652 Blanding Blvd, Jacksonville, FL 32210, with 2600 Blanding Blvd., LLC, a related party Owned by our CEO. The lease commencement date is February 1, 2023 and the lease term is thirty-six months. The Company signed a sub-lease as the lessor to both mass-market customers and individual clients inrent a portion of the future.  We wantproperty at 2652 Blanding Blvd to focus on something that is socially and environmentally responsible so we are contributinga third party private company for one year from February 1, 2023 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.January 31, 2024.

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, and our 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 the item in a 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 chief executive 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 our 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 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.

On September 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 as representative office for the customers. The rent payment is $120 per month. For the six months ended November 30, 2017 and 2016 we have $720 and $0 of rent expense respectively.

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 our sole officer and director Suneetha Nandana Silva Sudusinghe.any employees. Our CEO/CFO acts as a consultant to the Company.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

Results of Operations for the three and six monthnine months ended November 30, 2017February 28, 2023, and 2016:2022:

Revenue and costCost of goods soldGoods Sold

For the three month periodmonths ended November 30, 2017 and 2016February 28, 2022, the Company generated $6,500 and $3,800total revenue of $0. The cost of goods sold for the three months ended February 28, 2022 was also $0.

For the three months ended February 28, 2023, the Company generated total revenue of $2,500 from renting. The cost of renting for the three months ended February 28, 2023 was $2,292.

For the nine months ended February 28, 2022, the Company generated total revenue of $7,770 from selling products to the customers. The cost of goods sold for the nine months ended February 28, 2022 was $1,734.

For the six month periodnine months ended November 30, 2017 and 2016February 28, 2023, the Company generated $6,500total revenue of $2,500 from renting. The cost of renting for the nine months ended February 28, 2023 was $2,292.

The decrease in revenues and $5,100 revenue from selling productsincrease in cost is due to the customers.fact that the Company stopped its previous business late in the year ended May 31, 2022 and started a new business in real estate rental.

Operating expenses

Total operating expenses for the three month periodmonths ended November 30, 2017 and 2016February 28, 2022, were $4,431 and $221.$41,124. The operating expenses for the three month periodmonths ended November 30, 2017February 28, 2022, included bank service chargesprofessional fees of $47;$3,918; depreciation expense of $1,724; audit fees$543; and general and administrative expenses of $2,300; rent expense of $360.$36,663.

Total operating expenses for the six month periodthree months ended November 30, 2017 and 2016February 28, 2023, were $10,515 and $7,661.$156,260. The operating expenses for the six month periodthree months ended November 30, 2017February 28, 2023, included bank service chargesprofessional fees of $47;$42,299; depreciation expense of $3,448; audit$1,061; and general and administrative expenses of $112,900.

The increase of $115,136 in operating expenses was mainly due to the increase of the administrative expenses, which contains consulting services of $104,000.

Total operating expenses for the nine months ended February 28, 2022, were $140,425. The operating expenses for the nine months ended February 28, 2022, included professional fees of $6,300; rent$22,304; depreciation expense of $720.$1,706; software development costs of $6,487 and general and administrative expenses of $109,928.

Total operating expenses for the nine months ended February 28, 2023, were $279,814. The operating expenses for the nine months ended February 28, 2023, included professional fees of $142,160; depreciation expense of $3,183 and general and administrative expenses of $134,471.

The increase of $139,389 in operating expenses is mainly related to the increase of professional fees of $119,856. The increase of the professional fees for the nine months ended February 28, 2023 was due to the ownership change in June 2022 with more professional services needed for the increase of regulatory filings and related legal services.

Net LossChanges in Fair Value of Derivatives

The net loss/incomechanges in fair value of derivatives for the three month periodmonths ended November 30, 2017February 28, 2023 and 20162022, was loss $234$0 and income $2,568.$(938), respectively. The reason the fair value change of the derivatives was because the related debt instruments were converted or extinguished before May 31, 2022.

The changes in fair value of derivatives for the nine months ended February 28, 2023 and 2022, was $0 and $902, respectively. The reason the fair value change of the derivatives is the same reason as explained above.

Other expenses

Total other expenses for the three months ended February 28, 2023 and 2022 were $4,050 and $792. The other expenses for the three months ended February 28, 2023, included interest expense of $4,050. The other expenses for the three months ended February 28, 2022, included interest expense of $792.

The net loss for the six month periodthree months ended November 30, 2017February 28, 2023 and 20162022 was $6,318$160,102 and $4,046.$42,854, respectively.

The net loss for the nine months ended February 28, 2023 and 2022 was $284,331 and $245,682, respectively.

The increases of $ 117,248 and $38,649 in net loss for the three and nine months, respectively, was due to the same reasons as explained above.

Liquidity and Capital Resources and Cash Requirements

AtNovember 30, 2017,As of February 28, 2023, the Company had cash in escrow of $6,339 ($6,187 as of May 31, 2017).Furthermore,$5,083. Furthermore, the Company had a working capital deficit of $15,965 (deficit of $13,094 as ofMay 31, 2017).$259,973.

During the six month periodnine months ended November 30, 2017,February 28, 2023 and 2022, the Company used $153$146,576 and $32,734 of cash in operating activities duerespectively. The change in cash used in operating activities is mainly related to its net loss and decreasethe increase in inventory of $2,303; decrease in prepaid expenses of $720 and depreciation of $3,448. professional fees.

During the six month periodnine months ended November 30, 2017February 28, 2023 and 2022, the Company used nohad $0 of cash in investing activities.

During the six month periodnine months ended November 30, 2017,February 28, 2023 and 2022, the Company generated no cash in financing activities.

During the six month period ended November 30, 2016, the Company used $6,299 of cash in operating activities due to its net losswas provided $151,659 and increase in inventory of $745; increase in prepaid expenses of $1,423; decrease in accounts payable of $280 and depreciation of $195. 

During the six month period ended November 30, 2016 the Company used no cash in investing activities.

During the six month period ended November 30, 2016, the Company generated $15,530$32,734 of cash in financing activities.activities respectively. The increase was mainly due to the increase of convertible note payable.

AsIn its audited financial statements as of the date of this report, the current funds available toMay 31, 2022, the Company will not be sufficient to continue maintaining a reporting status. The Company’s sole officer and director, Suneetha Nandana Silva Sudusinghe, has concluded a verbal agreement with the Geant Corp. in order to fund completion of the registration process and to maintain the reporting status with SEC.

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.We cannot guarantee that we will manage to sell all the shares required. We will attempt to raise the necessary funds to proceed with all phases of our plan of operation. 

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. TheCompany’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 ofWe will rely on funds from our performance.operations and advances from our CEO in the near future. 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 business operations. 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.

Related party transaction

The Company is utilizing and will continue to utilize funds from our sole officer and director who has verbally agreed to provide an interest-free loan as indicated by a verbal agreement finished up between Mr.Sudusinghe and Geant Corp. in the amount of $50,000. The related party loan to the sole member of the board and president of the company is unsecured, interest free and due on demand. The balance due to the director and president of the company was $29,100 as of November 30, 2017 and $29,100 as of May 31, 2017.

Our sole officer and director, Suneetha Nandana Silva Sudusinghe, has agreed to provide us his own premises for free. He won’t take any fee for these premises. It is used for the production of goods.

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 Transactions

The Company’s former President, Suneetha Nandana Silva Sudusinghe, agreed to provide interest free advances, due on demand, to the Company up to $100,000. For the nine months ended February 28, 2023, and 2022, Suneetha Nandana Silva Sudusinghe advanced to the Company $0 and $2,234, respectively.

In June 2022, the ownership changed, and the current major shareholder took the position of the president. For the nine months ended February 28, 2023, and 2022, the current president advanced to the Company $16,659 and $0, respectively.

In November 2022, the Company issued a convertible note payable to the major shareholder in the amount of $135,000 to pay off the funds advanced from and the operating expenses paid by the shareholder. See Note 7 Convertible Notes Payable for terms and conditions.

As of February 28, 2023 and May 31, 2022, the balances of advances from related parties were $16,659 and $1,589, respectively.

In June 2022, the major stockholder made contributions of office equipment and furniture to the Company. The total value of the contributions was $33,100.

Critical Accounting Policies

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 reported amounts of revenues and expenses during the reporting period. A change in managements’ estimates or assumptions could have a material impact on our financial condition and results of operations during the period 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 fair presentation of their financial condition and results of operations for the periods presented.

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, we are not required to provide information required by this Item.

Item 4. Controls and Procedures.

Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as defined in Rule 13a‐13a‐15(e) promulgated under the Securities Exchange Act of 1934 (the "Exchange Act"“Exchange Act”), that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission'sCommission’s rules and forms and that such information is We maintain disclosure controls and procedures, as defined in Rule 13a‐15(e) promulgated under the Securities Exchange Act of 1934 (the “Exchange Act”), that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

We carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer,CEO/CFO, of the effectiveness of our disclosure controls and procedures as ofNovember 30, 2017. February 28, 2023. Based on the evaluation of these disclosure controls and procedures, and in light of the material weaknesses found in our internal controls over financial reporting, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective.

Management’s Report on Internal Control over Financial Reporting

Management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f)). The Company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with accounting principles generally accepted in the United States of America. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements.Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate. Under the supervision and with the participation of management, including the Chief Executive Officer and Chief Financial Officer, the Company conducted an evaluation of the effectiveness of the Company’s internal control over financial reporting as of November 30, 2017 using the criteria established in “Internal Control - Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission ("COSO - 2013").

A material weakness is a deficiency, or combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Company’s annual or interim financial statements will not be prevented or detected on a timely basis. In its assessment of the effectiveness of internal control over financial reporting as of November 30, 2017,February 28, 2023, the Company determined that there were control deficiencies that constituted material weaknesses, as described below.

1.We do not have an Audit Committee –- While not being legally obligated to have an audit committee, it is the management’s view that such a committee, including a financial expert member, is an utmost  

important entity level control over the Company’s financial statement. Currently the Board of Directors acts in the capacity of the Audit Committee, and does not include a member that is considered to be independent of management to provide the necessary oversight over management’s activities.

2.We did not maintain appropriate cash controls – As of November 30, 2017, the Company has not maintained sufficient internal controls over financial reporting for cash, including failure to segregate cash handling and accounting functions, and did not require dual signatures on the Company’s bank accounts. Alternatively, the effects of poor cash controls were mitigated by the fact that the Company had limited transactions in its bank accounts.

3.We did not implement appropriate information technology controls –- As at November 30, 2017,of February 28, 2023, the Company retains copies of all financial data and material agreements; however, there is no formal procedure or evidence of normal backup of the Company’s data or off-site storage of data in the event of theft, misplacement, or loss due to unmitigated factors.

Accordingly, the Company concluded that these control deficiencies resulted in a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected on a timely basis by the company’s internal controls.

As a result of the material weaknesses described above, management has concluded that the Company did not maintain effective internal control over financial reporting as of November 30, 2017February 28, 2023, based on criteria established in Internal Control- Integrated Framework issued by COSO-2013.

Changes in Internal Controls over Financial Reporting

There has been no change in our internal control over financial reporting occurred during our secondthird fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II.II - OTHER INFORMATION

We know of no material, existing or pending legal proceedings against our Company, norto which we are we involved as a plaintiff in any material proceedingparty or pending litigation.  There are no proceedings into which any of our directors, officersproperty is the subject which are pending, threatened or affiliates,contemplated or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest.unsatisfied judgments against us.

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, we are not required to provide information required by this Item.

None.

Item 4. Mine Safety Disclosure.

None.Not applicable to our Company.

Not applicable to our Company.

SIGNATURES