Financial Performance - For the three months ended January 31, 2023, Tianci reported total operating expenses of $105,219, an increase of 81.5% from $57,957 in the same period of 2022 [49][50]. - The net loss for the three months ended January 31, 2023, was $105,219, compared to a net loss of $57,957 for the same period in 2022, reflecting an increase of 81.5% [51]. - For the six months ended January 31, 2023, total operating expenses were $162,286, up from $105,103 in the same period of 2022, marking a 54.5% increase [52][53]. - The net loss for the six months ended January 31, 2023, was $162,286, compared to $105,103 for the same period in 2022, representing a 54.5% increase [55]. Working Capital and Cash Flow - As of January 31, 2023, Tianci had a working capital deficit of $361,423, an increase from a deficit of $223,137 as of July 31, 2022 [57]. - Cash used in operating activities for the six months ended January 31, 2023, was $75,857, a decrease from $98,309 in the same period of 2022 [59]. - Cash provided by financing activities for the six months ended January 31, 2023, was $80,021, down from $94,358 in the same period of 2022 [62]. - On January 27, 2023, Tianci sold 80,000 shares of Series A Preferred Stock for $24,000, which contributed to its capital [63]. Corporate Structure - Tianci ceased to be a shell company after acquiring RQS United on March 3, 2023, which owns 90% of Roshing International [44]. - Tianci does not have any off-balance sheet arrangements that could affect its financial condition or results of operations [64].