UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

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

For the quarterly period ended ~~August~~February 3129, ~~2023~~2024

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

For the transition period from _________ to _________

Commission File Number: 024-11289

HESTIA INSIGHT INC.

(Exact name of Registrant as specified in its charter)

Nevada		85-0994055
(State of incorporation)		(I.R.S. Employer Identification No.)

400 S. 4th Street Suite 500

Las Vegas, NV 89101

(Address of principal executive offices) (zip code)

(702) 793-4028

(Registrant’s telephone number, including area code)

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 ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted 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 and post such files). Yes ☒ No ☐

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

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

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

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

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

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
None		N/A		N/A

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

Common Stock, par value $0.001 per share

(Title of class)

As of ~~October~~April 1118, ~~2023~~2024, 27,939,260 shares of common stock, par value $0.001 per share, were issued and outstanding.

HESTIA INSIGHT INC.

FORM 10-Q

~~August~~February 3129, ~~2023~~ 2024

TABLE OF CONTENTS

		Page No.
PART I - FINANCIAL INFORMATION
Item 1.	Financial Statements	1
	Condensed Consolidated Balance Sheets as of August 31, 2023 (Unaudited) and November 30, 2022 (Unaudited)	1
	Consolidated Balance Sheets as of February 29, 2024 (Unaudited) and November 30, 2023 (Unaudited)	1
	Condensed Consolidated Statements of Operations for the Three and Nine months ended August 31, 2023, and August 31, 2022 (Unaudited)	2
	Consolidated Statements of Operations for the Three months ended February 29, 2024 (Unaudited) and February 28, 2023 (Unaudited)	2
	Condensed Consolidated Statement of Changes in Stockholders’ Equity for the Nine months ended August 31, 2023 (Unaudited) and August 31, 2022 (Unaudited)	3
	Consolidated Statement of Changes in Stockholders’ Equity for the Three months ended February 29, 2024 (Unaudited) and February 28, 2023 (Unaudited)	3
	Condensed Consolidated Statements of Cash Flows for the Nine months ended August 31, 2023, and August 31, 2022 (Unaudited)	4
	Consolidated Statements of Cash Flows for the Three months ended February 29, 2024 (Unaudited) and February 28, 2023 (Unaudited)	4
	Notes to Unaudited Condensed Consolidated Financial Statements	5
	Notes to Unaudited Consolidated Financial Statements	5
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	1312
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	2221
Item 4.	Controls and Procedures	2221
PART II - OTHER INFORMATION
Item 1.	Legal Proceedings	2322
Item 1A.	Risk Factors	2322
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	2322
Item 3.	Defaults upon Senior Securities	2322
Item 4.	Mine Safety Disclosures	2322
Item 5.	Other Information	2322
Item 6.	Exhibits	23

FORWARD LOOKING STATEMENTS

This report contains forward-looking statements regarding our business, financial condition, results of operations and prospects. Words such as “expects,” “anticipates,” “intends,” “plans,” “believes,” “seeks,” “estimates” and similar expressions or variations of such words are intended to identify forward-looking statements but are not deemed to represent an all-inclusive means of identifying forward-looking statements as denoted in this report. Additionally, statements concerning future matters are forward-looking statements.

Although forward-looking statements in this report reflect the good faith judgment of our management, such statements can only be based on facts and factors currently known by us. Consequently, forward-looking statements are inherently subject to risks and uncertainties and actual results and outcomes may differ materially from the results and outcomes discussed in or anticipated by the forward-looking statements. Factors that could cause or contribute to such differences in results and outcomes include, without limitation, those specifically addressed under the headings “Risks Factors” and “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in our annual report on Form 10-K, in “Management’s Discussion and Analysis of Financial Condition and Results of Operations” in this Form 10-Q and information contained in other reports that we file with the SEC. You are urged not to place undue reliance on these forward-looking statements, which speak only as of the date of this report.

We file reports with the SEC. The SEC maintains a website (www.sec.gov) that contains reports, proxy and information statements, and other information regarding issuers that file electronically with the SEC, including us. You can also read and copy any materials we file with the SEC at the SEC’s Public Reference Room at 100 F Street, NE, Washington, DC 20549. You can obtain additional information about the operation of the Public Reference Room by calling the SEC at 1-800-SEC-033.

We undertake no obligation to revise or update any forward-looking statements in order to reflect any event or circumstance that may arise after the date of this report, except as required by law. Readers are urged to carefully review and consider the various disclosures made throughout the entirety of this quarterly report, which are designed to advise interested parties of the risks and factors that may affect our business, financial condition, results of operations and prospects.

Unless otherwise indicated, references in this report to “we,” “us” or the “Company” refer to Hestia Insight Inc. and its subsidiaries.

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements.

HESTIA INSIGHT INC. AND SUBSIDIARIES

~~CONDENSED~~ CONSOLIDATED BALANCE SHEETS

As of ~~August~~February 3129, ~~2023~~2024 (Unaudited) and November 30, ~~2022~~2023 (Unaudited)

	August 31, 2023			November 30, 2022
	February 29, 2024			November 30, 2023
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	~~165~~97,~~621~~856		$	~~252~~93,~~956~~890
Investments in equities		9182,~~828~~407			~~268~~73,~~898~~006
Note receivable; net of allowance for doubtful accounts of $5,185 and $0 as of August 31, 2023, and November 30. 2022, respectively.		-			5,185
Accounts Receivable; net of allowance for doubtful accounts of $0 and $0 as of February 29, 2024, and November 30, 2023, respectively.		8,000			-
Lease contract receivable – short term		-			30,000
Total current assets		188,263			166,896
Total current assets		257,449			557,039
FIXED ASSETS:
Vending machines; net of accumulated depreciation of $5,298 and $0 as of August 31, 2023, and November 30. 2022, respectively.		28,654			106,196
Vending machines; net of accumulated depreciation of $7,722 and $6,510 as of February 29, 2024, and November 30. 2023, respectively.		26,230			27,442
Right-of-Use auto lease		1,254			6,900
Total fixed assets		26,230			27,442
Total fixed assets		29,908			113,096
OTHER ASSETS:
Lease contract receivable – long term		-			42,500
		-			-
TOTAL ASSETS	$	~~287~~214,~~357~~493		$	~~712~~194,~~635~~338
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	$	3210,~~937~~693		$	916,~~689~~214
Right-of-Use current liability		1,254			6,900
Related Party – Note Payable		50,375			-
Unearned income on lease contract receivable		-			17,517
Total current liabilities		61,068			16,214
Total current liabilities		34,191			34,106
LONG TERM LIABILITIES:
		-			-
TOTAL LIABILITIES		3461,~~191~~068			3416,~~106~~214
STOCKHOLDERS’ EQUITY:
Common stock, par value $0.001 per share; 285,000,000 shares authorized; 27,939,260 and 27,939,260 shares issued and outstanding as of August 31, 2023, and November 30, 2022, respectively.		27,939			27,939
Common stock, par value $0.001 per share; 285,000,000 shares authorized; 27,939,260 and 27,939,260 shares issued and outstanding as of February 29, 2024, and November 30, 2023, respectively.		27,939			27,939
Cancelled Shares, 5,100,000 and 5,100,000 shares as of August 31, 2023, and November 30. 2022, respectively [Note 7 and Note 8].		5,100			5,100
Cancelled Shares, 5,100,000 and 5,100,000 shares as of February 29, 2024, and November 30. 2023, respectively [Note 7 and Note 8].		5,100			5,100
Additional paid in capital		901,613			901,613
Accumulated earnings/(deficits)		(~~681~~781,~~486~~227	)		(~~256~~756,~~123~~528	)
Total stockholders’ equity		~~253~~153,~~166~~425			~~678~~178,~~529~~124
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	~~287~~214,~~357~~493		$	~~712~~194,~~635~~338

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

HESTIA INSIGHT INC. AND SUBSIDIARIES

~~CONDENSED~~ CONSOLIDATED STATEMENTS OF OPERATIONS

For the three ~~and nine~~ months ended ~~August~~February 3129, ~~2023~~2024, and ~~August~~February 3128, ~~2022~~2023 (Unaudited)

	For the Three Months Ended August 31,						For the Nine Months Ended August 31,
	For the Three Months Ended
	2023			2022			2023			2022
	February 29, 2024			February 28, 2023
REVENUE:
Consulting revenue	$	4538,000		$	-500		$	~~75,500~~		$	-
Total revenue		4538,000			-500			~~75,500~~			-
OPERATING EXPENSE:
COST OF REVENUE:
Selling, general and administrative expense		92,867			65,700			319,802			258,400
Cost of revenue		-			-
Total operating expense		92,867			65,700			319,802			258,400
Total cost of revenue		-			-
OPERATING INCOME/(LOSS)		(47,867	)		(65,700	)		(244,302	)		(258,400	)
GROSS PROFIT		38,000			500
OTHER INCOME/(EXPENSE):
OPERATING EXPENSE:
Interest income		-			73			-			220
Selling, general and administrative expense		72,851			127,331
Interest income on lease receivable		-			1,208			-			4,228
Total operating expense		72,851			127,331
Dividend income		900			-			2,550			-
OPERATING INCOME/(LOSS)		(34,851	)		(126,831	)
Gain/(loss) on sale of capital assets		(49,656	)		-			(74,889	)		-
OTHER INCOME/(EXPENSE):
Realized gain/(loss) on equity investments		27,625			49,084			60,233			182,919
Interest & dividend income		1,125			900
Unrealized gain/(loss) on equity investments		(69,249	)		267,729			(163,770	)		(1,355,754	)
Realized gain/(loss) on equity investments					27,610
Interest expense		-			-			-			-
Unrealized gain/(loss) on equity investments		9,402			(50,407	)
Bad debt expense		-			-			(5,185	)		-
Interest expense		(375	)		-
Total other income/(expense)		(90,380	)		318,094			(181,061	)		(1,168,387	)
Bad debt expense					(5,185	)
INCOME/(LOSS) BEFORE TAXES		(138,247	)		252,394			(425,363	)		(1,426,787	)
Total other income/(expense)		10,152			(27,082	)
Tax expense		-			-			-			-
INCOME/(LOSS) BEFORE TAXES		(24,699	)		(153,913	)
NET INCOME/(LOSS)	$	(138,247	)	$	252,394		$	(425,363	)	$	(1,426,787	)
Tax expense		-			-
Basic net income/(loss) per common share	$	(0.00	)	$	0.01		$	(0.02	)	$	(0.05	)
NET INCOME/(LOSS)	$	(24,699	)	$	(153,913	)
Diluted net income/(loss) per common share	$	(0.00	)	$	0.01		$	(0.02	)	$	(0.05	)
Basic net income/(loss) per common share	$	(0.001	)	$	(0.005	)
Ave. common shares outstanding – Basic & Diluted		27,939,260			27,939,260			27,939,260			27,939,260
Diluted net income/(loss) per common share	$	(0.001	)	$	(0.005	)
Ave. common shares outstanding – Basic and Diluted		27,939,260			27,939,260

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

HESTIA INSIGHT INC. AND SUBSIDIARIES

~~CONDENSED~~ CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY

For the ~~nine~~three months ended ~~August~~February 3129, ~~2023~~2024 (Unaudited) and ~~August 31~~February 28, ~~2022~~2023 (Unaudited)

	Common Stock par value $0.001				~~Cancelled Shares~~CancelledShares		Additional Paid In		Accumulated Earnings/			~~Total Stockholders~~TotalStockholders’
	Shares		Amount		$		Capital		(Deficit)			Equity
Balance November 30, 2023		27,939,260	$	27,939	$	5,100	$	901,613	$	(756,528	)	$	178,124
Net Loss for period				-		-		-		(24,699	)		(24,699	)
Balance February 29, 2024		27,939,260	$	27,939	$	5,100	$	901,613	$	(781,227	)	$	153,425
Balance November 30, 2022		27,939,260	$	27,939	$	5,100	$	901,613	$	(256,123	)	$	678,529
Net Loss for period				-		-		-		(~~425~~153,~~363~~913	)		(~~425~~153,~~363~~913	)
Balance August 31, 2023		27,939,260	$	27,939	$	5,100	$	901,613	$	(681,486	)	$	253,166
Balance February 28, 2023		27,939,260	$	27,939	$	5,100	$	901,613	$	(410,036	)	$	524,616
Balance November 30, 2021		27,916,200	$	27,916	$	5,100	$	826,691	$	1,457,798		$	2,317,505
Issuance of Hestia Insight Inc. common stock for services valued at $48,750		15,000		15				48,735		-			48,750
Issuance of Hestia Insight Inc. common stock for cash		8,060		8		-		26,187		-			26,195
Net Loss for period				-		-		-		(1,426,787	)		(1,426,787	)
Balance August 31, 2022		27,939,260	$	27,939	$	5,100	$	901,613	$	31,011		$	965,663

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

HESTIA INSIGHT INC. AND SUBSIDIARIES

~~CONDENSED~~ CONSOLIDATED STATEMENTS OF CASH FLOWS

For the ~~nine~~three months ended ~~August~~February 3129, ~~2023~~2024, and ~~August~~February 3128, ~~2022~~2023 (Unaudited)

	For the Nine months Ended August 31,
	For theThree months Ended
	2023			2022
	February 29, 2024			February 28, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Income/(Loss)	$	(~~425~~24,~~363~~699	)	$	(1153,~~426,787~~912	)
Adjustments to reconcile net income/(loss) to operating cash flows:
Issuance of common stock for services		-			48,750
Realized loss (gain) on investment equities		-			(27,610	)
Realized loss on sale of capital assets		74,889
Unrealized loss (gain) on investment equities		(9,402	)		50,407
Realized loss (gain) on investment equities		(60,233	)		(182,919	)
Depreciation expense		1,212			6,777
Unrealized loss (gain) on investment equities		163,770			1,355,754
Bad Debt Expense					5,185
Depreciation expense		12,021			2,350
Bad Debt Expense		5,185			-
Changes in operating asset and liability account balances:
Accounts receivable and lease interest receivable		-(8,000	)		~~17,293~~-
Accounts payable and accrued interest payable		23(5,~~248~~145	)		~~(16~~12,~~005~~277	)
NET ADJUSTMENTS		~~218~~(21,~~880~~335	)		147,~~225,223~~036
NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES	$	(~~206~~46,~~483~~034	)	$	(~~201~~106,~~564~~876	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Proceeds (used in) purchase of equipment leased to others		-			(68,255	)
Proceeds (used in) purchase of vending machines		-			(385	)
Proceeds (used in) purchase of vending machines		(385	)		(98,745	)
Proceeds (used in) purchase of investment equities		-			(9,170	)
Proceeds from sale of capital assets		46,000			-
Proceeds provided by investment equities		-			52,227
Proceeds (used in) purchase of investment equities		(30,125	)		(125,740	)
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES	$	-		$	42,672
Proceeds provided by investment equities		103,658			267,891
NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES	$	119,148		$	(24,849	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds provided by issuance of common stock		-			26,195
Proceeds provided by related party loan		50,000			-
NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES	$	-50,000		$	~~26,195~~-
NET INCREASE (DECREASE) IN CASH		~~(87~~3,~~335~~966	)		(~~200~~64,~~218~~204	)
CASH – BEGINNING OF PERIOD		~~252~~93,~~956~~890			~~524~~252,~~741~~956
CASH – END OF PERIOD	$	~~165~~97,~~621~~856		$	~~324~~188,~~523~~752

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

HESTIA INSIGHT INC. AND SUBSIDIARIES

NOTES TO UNAUDITED ~~CONDENSED~~ CONSOLIDATED FINANCIAL STATEMENTS

~~August 31~~February 29, ~~2023~~2024

Note 1 – Organization and basis of accounting

Nature of Organization

Hestia Insight Inc. (“Hestia” or the “Company”) was incorporated in the State of Nevada on November 19, 2003, and was formerly known as Luxshmi Investments, Inc. until it changed its name on March 27, 2019. The Company is focused primarily on the healthcare and biotech sectors through the Company’s two wholly owned operating subsidiaries, Hestia Investments Inc. (“Hestia Investments”), and HSTA HEALTH INC., d/b/a Hestia Vending (“Hestia Vending”). Hestia Investments provides strategic consulting, medical supply sales and marketing support, management, and capital markets advisory services for select micro, small and medium sized companies within the healthcare and biotech sectors. Hestia Vending operates within the healthy food, beverage and wellness products industry and the smart vending machine industry. The Company is positioned to make strategic acquisitions of emerging growth ~~companies~~ companies with unique sciences and technologies. The Company intends to pursue the acquisition and development of healthcare related technologies in the healthcare and biotech sectors through acquisition, licensing, or joint ventures. The Company will also consider a third avenue of investing in certain technologies. The Company entered the healthcare sector to explore emerging healthcare technologies, especially growth companies that own and develop unique sciences and technologies.

Basis of Presentation

The accompanying consolidated financial statements include the accounts of Hestia Insight Inc. (“Hestia” or the “Company”) consolidated with the accounts of its wholly owned subsidiaries Hestia Investments, Inc., a Wyoming corporation and HSTA Health, Inc., d/b/a Hestia Vending, a Nevada corporation. In these notes, the terms “us,” “we” or “our” refer to Hestia Insight Inc. and its consolidated subsidiary.

The accompanying financial statements are prepared on the basis of accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company is a development stage enterprise devoting substantial efforts to establishing its new business, financial planning, raising capital, and research into investments and services which may become part of the Company’s investment and services portfolios. The Company has not realized significant revenues from inception through the date of these financial statements. A development stage company is defined as one in which all efforts are devoted substantially to establishing a new business and, even if planned principal operations have commenced, revenues are insignificant.

Presented as a Going Concern

The accompanying financial statements have been prepared assuming the continuation of the Company as a going concern which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. Management of the Company is making efforts to raise additional funding until a registration statement relating to an equity funding facility is in effect. While management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be no assurance that we will be able to raise additional equity capital or be successful in the development and commercialization of the investments and services it develops or enters into collaboration agreements thereon. Ultimately, the Company will need to achieve profitable operations in order to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the reclassification or the amounts that can be recovered from receivables or other assets, or the reclassification or the amounts of liabilities that may result from the possible inability of the Company to continue as a going concern.

Note 2 – Summary of significant accounting policies

Cash and Cash Equivalents

For purposes of reporting within the balance sheets and the statements of cash flows, the Company considers all cash on hand, cash accounts not subject to withdrawal restrictions or penalties, cash on deposit in attorney trust accounts, and all highly liquid debt ~~instruments~~ instruments purchased with a maturity of six months or less to be cash and cash equivalents.

Prepaid Expenses

The Company records amounts which have been paid in advance of receiving future economic benefits anticipated by the payment as prepaid expenses. Prepaid expenses are recorded as assets and expensed over the period that the benefits are received from the payment. The Company recorded as prepaid expenses of $0 and $0 for the ~~nine~~three months ended ~~August~~February 3129, ~~2023~~2024, and the year ended November 30, ~~2022~~2023, respectively.

~~Right-of-Use Assets~~Investments in Equities

~~The Company~~ASC ~~recognizes~~Topic ~~operating~~820, ~~lease~~Fair ~~assets~~Value Measurements and ~~lease~~Disclosures ~~liabilities in accordance with ASU 2016-02,~~ (“~~Leases~~ASC (Topic ~~842).~~820”) ~~ASU 2016-02~~provides ~~requires~~a ~~the~~framework ~~recognition of lease assets and lease liabilities by lessees~~ for ~~those~~measuring ~~leases~~fair ~~classified~~value asin ~~operating~~accordance ~~leases and~~with ~~makes~~ generally ~~certain~~accepted ~~changes to the~~ accounting ~~for lease expenses~~principles. The Company has adopted this standard starting for the year ending November 30, 2020, the first year the Company had any leased assets. This standard requires us to increase our assets and liabilities by equal amounts through the recognition of right-of-use assets and lease liabilities for our operating leases and to recognize the initial and the monthly payments as operating expenses when paid or accrued on our Consolidated Statements of Operations and Consolidated Statements of Cash Flows.

~~On November 2,~~ASC ~~2020,~~Topic ~~the~~820 ~~Company~~defines ~~entered~~fair ~~into~~value anas ~~operating~~the ~~lease~~price tothat ~~lease~~would anbe ~~automobile~~received ~~for~~to asell ~~net~~an ~~initial payment of $4,029 plus 36~~asset ~~monthly~~ or ~~payments~~paid ofto ~~$627.24.~~transfer ~~The Company has expensed $5,645 as~~ a ~~current~~liability ~~operating~~in ~~expense~~an ~~for~~orderly ~~the~~transaction ~~nine~~between ~~months~~market ~~ended August 31,~~participants ~~2023,~~ at ~~and $5,645 for~~ the ~~nine~~measurement ~~months ended August 31, 2022~~date. ~~For~~ASC ~~the~~Topic ~~period~~820 ~~ended~~establishes ~~August 31,~~a ~~2023,~~fair ~~the~~value ~~Company~~hierarchy ~~has~~that ~~recorded~~distinguishes ~~the~~ between ~~total~~(1) ~~remaining~~market 2participant ~~payments~~assumptions developed based on ~~the~~market ~~lease~~data asobtained from aindependent ~~Right~~sources of(observable ~~Use~~inputs) and (~~ROU~~2) ~~asset~~an ofentity’s ~~$1,254~~own ~~which~~assumptions ~~equals~~about ~~the~~market ~~next~~participant 5assumptions ~~monthly~~developed ~~payments~~based ~~totaling~~on the best ~~$1,254~~ information asavailable ain ~~ROU~~the ~~current~~circumstances ~~liability~~(unobservable inputs).

~~Lease~~The fair value hierarchy consists of three broad levels, which gives the highest priority ~~Contracts~~ to ~~Receivable~~unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy under ASC Topic 820 are described as follows:

~~The Company~~● ~~recognizes~~Level ~~its~~1 ~~participation~~– asUnadjusted aquoted ~~lessor~~prices in ~~direct~~active ~~financing~~markets ~~leases~~for inidentical ~~accordance~~assets ~~with~~or ~~ASU~~liabilities ~~2016-02,~~that ~~“Leases~~are ~~(Topic~~accessible ~~842).” Topic~~at ~~842 is now recognized as ASC 842 and~~ the ~~Company~~measurement ~~has adopted this new standard effective for all fiscal years starting on and after December 1, 2021~~date.

~~In accordance~~● ~~with~~Level ~~ASC~~2 ~~842~~– ~~the~~Inputs ~~Company~~other ~~does~~than ~~not~~quoted ~~recognize~~prices ~~the~~included ~~ownership~~within ofLevel ~~assets~~1 asthat aare ~~lessor~~observable infor ~~direct financing lease arrangements. Instead, when~~ the ~~Company~~asset ~~originates~~or ~~the lease~~liability, iteither ~~records~~directly aor ~~net investment in the lease on the balance sheet~~indirectly. ~~The~~Level ~~asset~~2 ~~amount~~inputs isinclude aquoted ~~lease~~prices ~~contract receivable~~for ~~equal~~similar toassets ~~the~~or ~~present~~liabilities ~~value~~in ofactive ~~all~~markets; ~~the~~quoted ~~lease~~prices ~~payments~~for toidentical beor ~~received~~similar ~~and~~assets ~~listed~~or asliabilities ~~both~~in ~~short~~markets ~~term~~that ~~and~~are ~~long-term~~not ~~receivables on~~active; ~~the~~inputs ~~balance~~other ~~sheet.~~than ~~The~~quoted ~~liability~~prices ~~amount~~that isare ~~equal~~observable tofor the ~~difference~~asset ~~between~~or ~~the~~liability; ~~present value of the lease contract receivable~~ and ~~the~~ ~~cost~~inputs ~~of leased equipment. The liability amount represents the unearned interest income~~ that ~~will~~are bederived ~~earned~~principally ~~by the lessor over the term of the lease, and it is listed as unearned income on lease contract receivable, a current liability. When the Company receives a lease payment~~ from aor ~~direct~~corroborated ~~financing~~by ~~lease,~~observable ~~the~~market ~~lease~~data ~~contract receivable is reduced~~ by ~~the~~correlation ~~entire~~or ~~payment~~other ~~and a portion of the payment that represents the interest income is recognized as both interest income on lease receivable and as an equal reduction of the unearned income on lease receivable~~means.

~~On December 2,~~● ~~2021,~~Level ~~the~~3 ~~Company~~– ~~entered~~Prices ~~into~~or avaluation ~~direct~~techniques ~~financing~~that ~~lease~~require asinputs athat ~~lessor~~are ofboth ~~$68,255~~unobservable inand ~~newly~~significant ~~purchased computer equipment it leased out~~ to others for 36 monthly payments of $2,500 totalling $90,000. The net asset of $68,255 was recorded as a $90,000 asset as a lease contract receivable, and a $21,745 liability as unearned income on lease receivable. The Company has recognized $0 as interest income on lease receivable for the ~~nine~~overall ~~months~~fair ~~ended~~value ~~August 31, 2023, and $4,228 for the nine months ended August 31, 2022~~measurement.

6For those investments in equities, including equity securities and partnership interests, that have a “readily determinable fair value,” as defined in ASC Topic 321 and discussed below, or are traded in a verifiable public market and are not restricted for sale in the public market by a restricted stock legend, or can otherwise be reasonably valued using the three levels of the fair value hierarchy under ASC Topic 820 discussed above, we present and carry our investments at their estimate of fair value at net asset value (NAV) as of the balance sheet date. For these equity securities and partnership interests we include the realized and unrealized gains and losses arising from the changes in the fair values during the period as a component of investment gains in the consolidated statements of operations.

~~Termination of Lease Contracts Receivable~~6

~~In accordance~~For ~~with~~those ~~ASC~~investments ~~842~~in ~~and~~equities, ~~ASC~~including ~~842-30-40~~equity ifsecurities aand ~~direct~~partnership ~~financing~~interests, that ~~lease~~do isnot ~~terminated~~have ~~before~~a ~~the~~“readily ~~end~~determinable offair ~~the~~value,” ~~lease~~or ~~term~~are ~~the~~not ~~Company~~traded ~~will~~in a verifiable ~~reclassify~~ public ~~the~~market ~~net~~or ~~investment~~are restricted for sale in the ~~lease~~public asmarket by a ~~fixed~~restricted ~~asset.~~stock legend ~~The~~or ~~value~~otherwise, ofwe ~~the~~present ~~fixed~~and ~~asset~~carry isour ~~equal~~investments tousing the ~~net~~measurement ~~lease~~alternative which ~~asset~~is ~~amount~~cost ~~(the lease~~minus ~~asset~~impairment, ~~amount~~if ~~less~~any, ~~the~~plus ~~lease~~or ~~liability~~minus ~~amount)~~changes atresulting ~~the~~from ~~time~~observable price ofchanges ~~termination~~in ~~reduced~~“orderly bytransactions,” ~~any~~as ~~impairment~~defined in ASC 321, for the ~~value~~identical or ina similar investment of the ~~fixed~~same ~~asset~~issuer.

~~On December 1,~~Income 2022, the Company terminated the above-described direct financing lease due to lack of payment from the lessee and repossessed the computer equipment. At the time of the termination, the net investment in the lease was recorded as a $54,983 fixed asset of computer equipment calculated as the net of a $72,500 asset as a lease contract receivable less a $17,517 liability as unearned income on the lease receivable. As of December 1, 2022, the computer equipment is being depreciated over a 60-month period without any reduction for any impairment in the value of the fixed asset.Taxes

~~On April 4~~The Company accounts for income taxes pursuant to FASB ASC Topic 740, ~~2023~~Income Taxes. Under FASB ASC Topic 740, ~~the~~deferred ~~Company~~tax ~~sold~~assets and liabilities are determined based on temporary differences between the ~~equipment~~bases of certain assets and liabilities for ~~$27,000~~income tax and ~~recognized~~financial areporting ~~loss~~purposes. ofThe ~~$25,233~~deferred ontax assets and liabilities are classified according to the ~~sale~~financial statement classification of ~~capital~~the assets and liabilities generating the differences.

~~Investments~~The Company maintains a valuation allowance with respect to deferred tax assets. The in Company ~~Equities~~establishes a valuation allowance based upon the potential likelihood of realizing the deferred tax asset and taking into consideration the Company’s financial position and results of operations for the current period. Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the federal tax laws.

~~ASC Topic~~Changes ~~820~~in circumstances, ~~Fair~~including ~~Value~~the ~~Measurements~~Company ~~and~~generating ~~Disclosures~~significant ~~(“ASC~~taxable ~~Topic~~income, could ~~820”)~~cause ~~provides~~ a ~~framework~~change ~~for~~in ~~measuring~~judgment ~~fair~~about ~~value~~the reliability of the related deferred tax asset. Any change in ~~accordance~~the ~~with~~valuation ~~generally~~allowance ~~accepted~~will ~~accounting~~be ~~principles~~included in income in the year of the change in estimate.

ASC Topic 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC Topic 820 establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs).Estimates

The ~~fair~~ ~~value~~financial ~~hierarchy~~statements ~~consists~~are ofprepared ~~three~~on ~~broad~~the ~~levels,~~basis ~~which~~of ~~gives~~accounting principles generally accepted in the ~~highest~~United ~~priority~~States of America, also referred to ~~unadjusted~~as ~~quoted~~U.S. ~~prices~~GAAP. The preparation of financial statements in ~~active~~conformity ~~markets~~with ~~for identical~~generally ~~assets~~accepted oraccounting ~~liabilities~~principles requires ~~(Level~~management 1)to make estimates and ~~the~~assumptions ~~lowest~~that ~~priority~~affect tothe ~~unobservable~~reported ~~inputs~~amounts of ~~(Level~~assets ~~3).~~and ~~The~~liabilities ~~three~~as ~~levels~~of the dates of the ~~fair~~balance ~~value hierarchy~~sheets ~~under~~and ~~ASC~~the ~~Topic~~income ~~820~~and expenses ~~are~~for ~~described~~the periods ended as ~~follows:~~stated in the statements of operations.

●Revenue ~~Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities that are accessible at the measurement date.~~Recognition

●The ~~Level~~Company 2recognizes –consulting ~~Inputs~~income ~~other~~in ~~than~~accordance ~~quoted~~with ~~prices~~ASC ~~included~~606. ~~within~~This ~~Level~~standard’s 1stated core principle is that ~~are~~an ~~observable~~entity ~~for~~should ~~the~~recognize ~~asset~~revenue orto ~~liability,~~depict ~~either~~the ~~directly~~transfer of promised services or ~~indirectly.~~goods ~~Level~~to 2customers ~~inputs~~in ~~include~~an ~~quoted~~amount ~~prices~~that ~~for~~reflects ~~similar~~the ~~assets~~consideration to orwhich ~~liabilities~~the inentity ~~active~~expects ~~markets;~~to ~~quoted~~be ~~prices~~entitled ~~for~~in ~~identical~~exchange orfor ~~similar~~those ~~assets~~goods or ~~liabilities~~services. To inachieve ~~markets~~this ~~that~~core ~~are~~principle, ~~not~~ASC ~~active;~~606 ~~inputs~~includes ~~other~~provisions ~~than~~within ~~quoted~~a ~~prices~~five-step model that ~~are~~includes ~~observable~~identifying ~~for~~the contract with a customer, identifying the ~~asset~~performance obligations orin ~~liability;~~the ~~and~~contract, ~~inputs~~determining ~~that~~the ~~are~~transaction ~~derived~~price, ~~principally~~allocating ~~from~~the ortransaction price ~~corroborated~~to bythe ~~observable~~performance ~~market~~obligations, ~~data~~and byrecognizing ~~correlation~~revenue when, or ~~other~~as, ~~means~~an entity satisfies a performance obligation.

●Our ~~Level~~consulting 3revenues –currently ~~Prices~~consist orof ~~valuation~~consulting ~~techniques~~contracts ~~that~~for ~~require~~professional services ~~inputs~~ that are ~~both~~performed ~~unobservable~~over ~~and~~a ~~significant~~stated toperiod of time. We recognize income for each contract on a pro-rata basis over the ~~overall~~stated ~~fair~~period ~~value~~of ~~measurement~~time as we satisfy a performance obligation.

~~For those~~Stock-Based investments in equities, including equity securities and partnership interests, that have a “readily determinable fair value,” as defined in ASC Topic 321 and discussed below, or are traded in a verifiable public market and are not restricted for sale in the public market by a restricted stock legend, or can otherwise be reasonably valued using the three levels of the fair value hierarchy under ASC Topic 820 discussed above, we present and carry our investments at their estimate of fair value at net asset value (NAV) as of the balance sheet date. For these equity securities and partnership interests we include the realized and unrealized gains and losses arising from the changes in the fair values during the period as a component of investment gains in the consolidated statements of operations.Compensation

~~For those~~Stock-based ~~investments~~compensation inis ~~equities,~~accounted ~~including~~for ~~equity~~based ~~securities~~on ~~and~~the ~~partnership~~requirements ~~interests,~~of ~~that~~the doShare-Based Payment ~~not~~topic ~~have~~of aAccounting ~~“readily~~Standards ~~determinable fair~~Codification ~~value,~~(“ASC”) or718 ~~are~~which ~~not~~requires ~~traded~~ recognition in athe ~~verifiable~~financial ~~public~~statements ~~market~~of orthe ~~are~~cost ~~restricted~~of ~~for~~employee ~~sale~~and director services received in ~~the~~exchange ~~public~~for ~~market~~an byaward aof ~~restricted~~equity ~~stock legend~~instruments orover ~~otherwise,~~the weperiod ~~present~~the ~~and~~employee ~~carry~~or ~~our~~director is ~~investments~~required ~~using~~to perform the ~~measurement~~services ~~alternative~~in ~~which~~exchange isfor ~~cost~~the ~~minus~~award. ~~impairment,~~The ifAccounting ~~any, plus~~Standards or Codification ~~minus~~also ~~changes~~requires ~~resulting~~measurement ~~from~~of ~~observable~~the ~~price~~cost ~~changes~~of inemployee ~~“orderly~~and ~~transactions,”~~director asservices received ~~defined~~ in ~~ASC~~exchange ~~321,~~ for ~~the~~an ~~identical or~~award abased ~~similar~~on ~~investment~~the grant-date fair value of the ~~same issuer~~award.

~~Income~~Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, ~~Taxes~~ compensation expense is determined at the “measurement date.” The expense is recognized over the period of services or the vesting period, whichever is applicable. Until the measurement date is reached, the total amount of compensation expense remains uncertain. We record compensation expenses based on the fair value of the award at the reporting date. The awards to consultants and other third parties are then revalued, or the total compensation is recalculated based on the then current fair value, at each subsequent reporting date.

~~The Company~~Subsequent accounts for income taxes pursuant to FASB ASC Topic 740, Income Taxes. Under FASB ASC Topic 740, deferred tax assets and liabilities are determined based on temporary differences between the bases of certain assets and liabilities for income tax and financial reporting purposes. The deferred tax assets and liabilities are classified according to the financial statement classification of the assets and liabilities generating the differences.Events

The ~~Company~~ ~~maintains a valuation allowance with respect to deferred tax assets. The~~ Company ~~establishes~~evaluated asubsequent ~~valuation~~events ~~allowance~~through ~~based upon~~ the ~~potential~~date ~~likelihood~~when ofthese ~~realizing the deferred tax asset and taking into consideration the Company’s~~ financial ~~position and~~statements ~~results~~ are ofissued ~~operations~~ for ~~the~~disclosure ~~current period~~consideration. ~~Future realization of the deferred tax benefit depends on the existence of sufficient taxable income within the carry-forward period under the federal tax laws.~~

~~Changes in~~Adoption ~~circumstances, including the Company generating significant taxable income, could cause a change in judgment about the reliability~~ of ~~the~~Recent ~~related~~Accounting ~~deferred tax asset. Any change in the valuation allowance will be included in income in the year of the change in estimate.~~Pronouncements

~~Estimates~~The Company has implemented all new accounting pronouncements that are in effect and that management of the Company believes may impact its financial statements, including ASC 842 described above under Lease Contracts Receivable. Management does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

~~The financial~~Recent ~~statements~~Accounting are prepared on the basis of accounting principles generally accepted in the United States of America, also referred to as U.S. GAAP. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the dates of the balance sheets and the income and expenses for the periods ended as stated in the statements of operations.Pronouncements

~~Revenue~~Effective December 1, 2017, the Company adopted Accounting Standards Update (“ASU”) 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities.” ASU 2016-01 adds a new Topic, “ASC 321 Investments – Equity Securities” to the FASB Accounting Standards Codification, which provides guidance on accounting for all equity investments.

The ~~Company~~ ~~recognizes~~guidance ~~consulting income~~ in ~~accordance with~~ ASC ~~606.~~321 ~~This~~allows ~~standard’s~~a ~~stated~~measurement ~~core~~exception ~~principle~~for isthose equity investments that ando ~~entity~~not ~~should recognize~~have ~~revenue~~a to“readily ~~depict~~determinable ~~the~~fair ~~transfer~~value,” ofas ~~promised~~defined ~~services~~therein, orand ~~goods~~do not qualify to ~~customers~~be inmeasured anusing ~~amount~~the ~~that~~practical ~~reflects~~expedient ~~the~~to ~~consideration~~estimate tofair ~~which~~value at net ~~the~~ asset ~~entity~~value ~~expects~~(NAV) toof bethe ~~entitled~~investee in ~~exchange~~accordance ~~for~~with ~~those~~ASC ~~goods~~820-1035-59, orFair ~~services~~Value Measurement and Disclosure. ToThe ~~achieve~~measurement ~~this~~alternative ~~core~~allows ~~principle,~~those ~~ASC~~investments ~~606~~to ~~includes~~be ~~provisions~~measured ~~within~~ at atheir ~~five-step~~cost ~~model~~minus ~~that~~impairment, ~~includes~~if ~~identifying~~any, ~~the~~plus ~~contract~~or ~~with~~minus achanges ~~customer,~~resulting ~~identifying~~from ~~the~~observable price ~~performance~~changes ~~obligations~~ in ~~the~~“orderly ~~contract~~transactions, ~~determining~~” ~~the~~as ~~transaction price~~defined, ~~allocating~~for the ~~transaction~~identical ~~price~~or toa similar investment of the ~~performance~~same ~~obligations,~~issuer. ~~and~~Hestia ~~recognizing~~has ~~revenue~~elected ~~when,~~to oruse this measurement exception. ~~as,~~ See anNote ~~entity~~3 ~~satisfies~~below for a ~~performance~~detailed ~~obligation~~listing of the Company’s investment in equities to which the measurement exception applies.

~~Our consulting~~Reclassification ~~revenues currently consist~~ of ~~consulting~~prior ~~contracts~~year for professional services that are performed over a stated period of time. We recognize income for each contract on a pro-rata basis over the stated period of time as we satisfy a performance obligation.presentation

~~Stock-Based~~Cash flows for February 28, 2023, have been reclassified for consistency with current year presentation. These reclassifications ~~Compensation~~ had no effect on the reported net decrease in cash as of February 28, 2023.

Stock-based compensation is accounted for based on the requirements of the Share-Based Payment topic of Accounting Standards Codification (“ASC”) 718 which requires recognition in the financial statements of the cost of employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award. The Accounting Standards Codification also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.8

~~Pursuant to~~Note ~~ASC~~3 ~~Topic~~– ~~505-50,~~Investment ~~for~~in ~~share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date~~Equities.” The expense is recognized over the period of services or the vesting period, whichever is applicable. Until the measurement date is reached, the total amount of compensation expense remains uncertain. We record compensation expenses based on the fair value of the award at the reporting date. The awards to consultants and other third parties are then revalued, or the total compensation is recalculated based on the then current fair value, at each subsequent reporting date.

8The following equity investments that have a readily determinable fair value are measured using ASC Topic 820, discussed above. The following equities without a readily determinable fair value use the measurement alternative of ASC Topic 321 and are measured at their cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined, for the identical or a similar investment of the same issuer.

Subsequent Events

Schedule of investment in equities
Description	How Acquired	Readily Determinable Fair Value	Cost		Current Change			Cumulative Impairments		Prior Cumulative Adjust.			February 29, 2023 Bal. Sheet Value
222 shares of unrestricted stock in Canibiola, Inc. (“CANB” on OTCMarkets.com)	Consulting Income	Yes	$	0	$	(4	)	$	0	$	15		$	11
6,489,026 shares of unrestricted common stock in BHPA, Inc (“BHPA” on OTCMarkets.com)	Consulting Income	Yes	$	0	$	7,138		$	0	$	33,743		$	40,881
7,500 shares of Gabelli Equity Trust Inc. stock	Purchase	Yes	$	43,557	$	2,850		$	0	$	(5,307	)	$	41,100
2,500 shares of Etao Intl. Co. Ltd. Common stock	Purchase	Yes	$	3,767	$	(582	)	$	0	$	(2,770	)	$	415
Totals			$	47,324	$	9,402		$	0	$	25,681		$	82,407

~~The Company~~Note ~~evaluated~~4 ~~subsequent~~– ~~events~~Income ~~through the date when these financial statements are issued for disclosure consideration.~~Taxes

~~Adoption~~The Tax Cuts and Jobs Act (the “2017 Tax Act”) was enacted on December 22, 2017. The 2017 Tax Act includes a number of changes to existing U.S. income tax laws that affect the Company, most notably a reduction of ~~Recent~~the ~~Accounting~~top ~~Pronouncements~~U.S. corporate income tax rate from 35% to 21% for tax years beginning after December 31, 2017. The 2017 Tax Act also provides for the acceleration of depreciation for certain assets placed in service after September 27, 2017, as well as changes beginning in 2018, including additional limitations on the deductibility of executive compensation and interest.

~~The Company~~On ~~has~~May 16, ~~implemented~~2019, ~~all~~the ~~new~~Company ~~accounting~~entered ~~pronouncements~~into ~~that~~a ~~are~~share inexchange ~~effect~~agreement ~~and~~which ~~that~~resulted ~~management~~in ~~of the Company believes may impact its~~Hestia ~~financial statements~~ Investments, ~~including~~Inc. ~~ASC~~becoming ~~842~~a ~~described~~wholly ~~above~~owned ~~under~~subsidiary ~~Right-~~of~~-Use~~ ~~Assets~~the Company and ~~Lease~~the ~~Contracts Receivable. Management~~former ~~does~~ shareholders ~~not~~Hestia ~~believe~~Investments ~~that~~Inc ~~there~~becoming ~~are~~the ~~any~~new ~~other~~majority ~~new~~shareholders ~~accounting~~of ~~pronouncements~~the Company. ~~that~~Prior ~~have~~to ~~been~~this ~~issued~~date ~~that~~the ~~might~~Company ~~have~~and aHestia ~~material~~Investments, ~~impact~~Inc., onhave ~~its~~been taxed ~~financial~~ as ~~position~~separate orC-Corporations ~~results~~for offederal ~~operations~~income tax purposes.

~~Recent Accounting~~The ~~Pronouncements~~provision (benefit) for income taxes for three months ended February 29, 2024, consists of the following:

Effective December 1, 2017, the Company adopted Accounting Standards Update (“ASU”) 2016-01 “Financial Instruments—Recognition and Measurement of Financial Assets and Financial Liabilities.” ASU 2016-01 adds a new Topic, “ASC 321 Investments – Equity Securities” to the FASB Accounting Standards Codification, which provides guidance on accounting for all equity investments.

Schedule of provision for income taxes
	February 29, 2024
Current:
Federal	$	0
State		0
Total Current	$	0
Deferred:
Federal	$	0
State		0
Change in valuation		0
Total provision (benefit)	$	0

The guidance in ASC 321 allows a measurement exception for those equity investments that do not have a “readily determinable fair value,” as defined therein, and do not qualify to be measured using the practical expedient to estimate fair value at net asset value (NAV) of the investee in accordance with ASC 820-1035-59, Fair Value Measurement and Disclosure. The measurement alternative allows those investments to be measured at their cost minus impairment, if any, plus or minus changes resulting from observable price changes in “orderly transactions,” as defined, for the identical or a similar investment of the same issuer. Hestia has elected to use this measurement exception. See Note 3 below for a detailed listing of the Company’s investment in equities to which the measurement exception applies.9

~~Reclassification~~The Company, and its subsidiaries have net deferred tax assets resulting from net operating loss (“NOL”) carryforwards. These NOL carryforwards are subject to limitations on their use and availability. Under the 2017 Tax Act, NOL carryforwards can offset only 80% of ~~prior~~taxable income in any given tax year ~~presentation~~and are significantly or completely reduced whenever there is a substantial change in the ownership of the Corporation.

~~Cash~~The ~~flows~~income ~~for~~tax ~~August~~provision ~~31,~~(benefit) ~~2022,~~differs ~~have~~from the amount computed by applying the ~~been~~ U.S. ~~reclassified~~federal ~~for~~statutory ~~consistency~~tax ~~with~~rate ~~current~~of ~~year~~21% ~~presentation.~~in ~~These~~2024 ~~reclassifications~~and ~~had~~2023 noto ~~effect~~net onincome (loss) before income taxes for the ~~reported~~three ~~net~~months ~~decrease in~~ended ~~cash~~February 29, as2024, ofand ~~August~~February 28, 312023, ~~2022.~~and adjusting for the following:

Note 3 – Investment in Equities.


	February 29, 2024			February 28, 2023
Net income (loss) before taxes	$	(24,699	)	$	(153,913	)
US federal income tax rate		21	%		21	%

Computed expected tax provision (benefit)		(5,187	)		(32,322	)
Permanent differences		-			-
Timing differences		5,187			32,322
Limitations on NOL carryforwards due to change in stock ownership of the Corporation		-			-
Federal income tax provision	$	-		$	-

The ~~following~~ ~~equity~~Company ~~investments~~and ~~that~~its ~~have~~subsidiaries afile ~~readily~~income ~~determinable~~tax ~~fair~~returns ~~value~~in ~~are~~the ~~measured using ASC Topic 820, discussed above~~U.S. ~~The~~federal ~~following equities~~jurisdiction ~~without a readily determinable fair value use the measurement alternative of ASC Topic 321~~ and ~~are measured at their cost minus impairment~~, if ~~any~~necessary, ~~plus or minus changes resulting from observable price changes~~ in ~~“orderly~~various state ~~transactions,”~~and aslocal ~~defined, for~~jurisdictions. ~~the~~All ~~identical~~tax oryears afrom ~~similar~~2017 ~~investment~~to of2023 ~~the~~are ~~same~~subject ~~issuer~~to examination.

Schedule of investment in equities
Description	How Acquired	Readily Determinable Fair Value	Cost		Current Change			Cumulative Impairments		Prior Cumulative Adjust.			August 31, 2023 Bal. Sheet Value
222 shares of unrestricted stock in Canibiola, Inc. (“CANB” on OTCMarkets.com)	Consulting Income	Yes	$	0	$	(97	)	$	0	$	122		$	25
6,489,026 shares of unrestricted common stock in BHPA, Inc (“BHPA” on OTCMarkets.com)	Consulting Income	Yes	$	0	$	(14,925	)	$	0	$	64,890		$	49,965
7,500 shares of Gabelli Equity Trust Inc. stock	Purchase	Yes	$	43,557	$	745		$	0	$	(3,352	)	$	40,950
2,500 shares of Etao Intl. Co. Ltd. Common stock	Purchase	Yes	$	3,767	$	(262	)	$	0	$	(2,617	)	$	888
Totals			$	47,324	$	(14,539	)	$	0	$	59,043		$	91,828

Note 5 – Related Party Transactions

9On January 15, 2024, the Company entered into a $50,000 note payable to ECL Capital Partners Corp, a related party. The loan is to be repaid in full on January 15, 2025, with interest payable on the unpaid principal at the rate of 6.00 percent per annum.

~~Note 4~~During –the ~~Income~~three ~~Taxes~~months ended February 29, 2024, and the year ended November 30, 2023, the Company had no other related party transactions.

~~The Tax~~Note ~~Cuts~~6 ~~and~~– ~~Jobs~~Notes ~~Act~~and ~~(the~~Lines ~~“2017 Tax Act”) was enacted on December 22, 2017. The 2017 Tax Act includes a number~~ of ~~changes to~~Credit existing U.S. income tax laws that affect the Company, most notably a reduction of the top U.S. corporate income tax rate from 35% to 21% for tax years beginning after December 31, 2017. The 2017 Tax Act also provides for the acceleration of depreciation for certain assets placed in service after September 27, 2017, as well as changes beginning in 2018, including additional limitations on the deductibility of executive compensation and interest.Receivable

~~On May 16,~~During ~~2019,~~ the ~~Company~~three ~~entered~~months ~~into~~ended aFebruary 29, ~~share exchange agreement which resulted in Hestia Investments~~2024, ~~Inc. becoming a wholly owned subsidiary of the Company~~ and the ~~former~~year ~~shareholders~~ended ~~Hestia~~November 30, ~~Investments~~2023, ~~Inc becoming~~ the ~~new majority shareholders of the~~ Company. ~~Prior to~~had ~~this~~no ~~date~~notes ~~the~~or ~~Company~~lines ~~and~~of ~~Hestia~~credit ~~Investments, Inc~~receivable.~~, have been taxed as separate C-Corporations for federal income tax purposes.~~

~~The provision~~Note ~~(benefit)~~7 ~~for~~– ~~income~~Common ~~taxes for nine months ended August 31, 2023, consists of the following:~~Stock

Schedule of provision for income taxes
	August 31, 2023
Current:
Federal	$	0
State		0
Total Current	$	0
Deferred:
Federal	$	0
State		0
Change in valuation		0
Total provision (benefit)	$	0

During the three months ended February 29, 2024, and the year ended November 30, 2023, the Company issued no common stock.

~~The Company,~~Note ~~and~~8 ~~its~~– ~~subsidiaries~~Preferred have net deferred tax assets resulting from net operating loss (“NOL”) carryforwards. These NOL carryforwards are subject to limitations on their use and availability. Under the 2017 Tax Act, NOL carryforwards can offset only 80% of taxable income in any given tax year and are significantly or completely reduced whenever there is a substantial change in the ownership of the Corporation.Stock

The ~~income~~ ~~tax~~Company ~~provision~~is ~~(benefit)~~authorized ~~differs~~to ~~from~~issue ~~the~~up ~~amount~~to ~~computed~~10,000,000 byshares ~~applying the U.S. federal statutory tax rate~~ of ~~21%~~preferred instock, ~~2023 and 2022~~par to value ~~net~~$.00001 ~~income~~per share (~~loss)~~the ~~before~~“Preferred ~~income~~Stock”). ~~taxes~~As ~~for~~of ~~the~~February 29, ~~nine~~2024, ~~months~~and ~~ended August~~November 3130, 2023, ~~and~~no ~~August 31,~~shares ~~2022~~of ~~and~~Preferred ~~adjusting~~Stock ~~for~~were ~~the following:~~issued and outstanding.

Schedule of reconciliation between provision for income taxes and income taxes at statutory U.S. federal income tax rate
	August 31, 2023			August 31, 2022
Net income (loss) before taxes	$	(425,363	)	$	(1,426,787	)
US federal income tax rate		21	%		21	%
Computed expected tax provision (benefit)		(89,326	)		(299,625	)
Permanent differences		-			-
Timing differences		89,326			299,625
Limitations on NOL carryforwards due to change in stock ownership of the Corporation
Federal income tax provision	$	-		$	-

On November 21, 2019, Hestia Investments returned to the Company for cancellation its 10,000,000 shares of Preferred Stock and, accordingly, the Company cancelled the remaining outstanding 10,000,000 shares of Preferred Stock.

The Company and its subsidiary file income tax returns in the U.S. federal jurisdiction and, if necessary, in various state and local jurisdictions. All tax years from 2017 to 2022 are subject to examination.10

10Note 9 – Options to Acquire Common Stock

~~Note~~On January 1, 2022, the Company issued Eugene Cha, Director, a stock option to acquire an aggregate of 60,000 shares of the common stock of the Company, exercisable for five (5) –years at ~~Related~~an ~~Party~~exercise ~~Transactions~~price of $3.50 per share, subject to vesting. The option vests in equal amounts over a period of one (1) year at the rate of 15,000 shares per fiscal quarter at the end of such quarter, commencing in January 2022, and pro-rated for the number of days the optionee serves on the Board during the fiscal quarter. As of November 30, 2022, Mr. Cha’s option to acquire 60,000 shares of the Company’s stock has vested. As of February 29, 2024, no options have been exercised and based on the Black-Scholes option-pricing model described below, no expense has been recorded for the Company.

~~During~~On July 20, 2022, the Company issued Edward Boyle, Advisory Board member, a stock option to acquire an aggregate of 10,000 shares of the common stock of the Company, exercisable for five (5) years at an exercise price of $3.00 per share, subject to vesting. The option vests in equal amounts over a period of nine (9) months ~~ended~~with ~~August~~the first 2,500 shares vesting on July 3120, 2022, and additional amounts of 2,500 shares vesting on each of the following dates: October 20, 2022, January 20, 2023, and April 20, 2023. As of February 29, 2024, all of the ~~Company~~options ~~had~~have vested, and no ~~related~~options ~~party~~have ~~transactions~~been exercised. Based on the Black-Scholes option-pricing model described below, no expense has been recorded for the Company.

~~Note~~On December 15, 2022, the Company issued Dr. T.Z. (Ted) Chaung, Advisory Board member, a stock 6 option –to ~~Line~~acquire an aggregate of ~~Credit~~10,000 ~~Receivable~~shares ~~from~~of ~~Patient~~the ~~Access~~common ~~Solutions~~stock of the Company, exercisable ~~Inc~~for five (5) years at an exercise price of $0.50 per share, subject to vesting. The option vests in equal amounts over a period of one (1) year at the rate of two thousand five hundred (2,500) shares per fiscal quarter at the end of such quarter, commencing in the quarter in which the optionee enters into the grant agreement, and pro-rated for the number of days the optionee serves on the Board of Advisors during the fiscal quarter. As of February 29, 2024, 10,000 options have vested and no options have been exercised. Based on the Black-Scholes option-pricing model described below, no expense has been recorded for the Company.

AsBlack-Scholes option-pricing model. The Company recognizes the expense related to stock options it has provided individuals to acquire its common stock over the requisite service period (usually the vesting period of ~~December 1,~~one ~~2022~~year), utilizing the ~~total~~Black-Scholes option-pricing ~~outstanding~~model. ~~balance~~The volatility component of $5the calculation is based on the historic volatility of the Company’s stock,~~185~~ inor ~~principal~~the expected future volatility and 6it is assumed to be 77%. ~~simple~~The expected life assumption is primarily based on historical exercise patterns and employee post-vesting termination behavior. The risk-free interest inrate anfor ~~unsecured~~the ~~line~~expected term of ~~credit~~the option ~~due~~ is ~~from~~based ~~Patient~~on ~~Access~~the ~~Solutions, Inc~~U.S. ~~was~~Treasury ~~written~~yield ~~off~~curve ~~and~~in effect at the ~~line~~time of ~~credit~~grant ~~was~~and ~~cancelled~~is ~~due~~considered to be 6% and the stock price is considered to ~~lack~~be $0.50 per share, the closing stock price as of ~~payment~~February 29, 2024.

Note 7 10 – ~~Common~~Subsequent ~~Stock~~Events

~~On January 10,~~The ~~2021,~~Company evaluates events that occur after the ~~Company~~period’s ~~issued~~end ~~6,000~~date ~~shares~~through tothe andate ~~unrelated~~the ~~independent~~financial ~~contractor~~statements ~~valued~~are atavailable ~~$12~~to be issued. Accordingly,~~360~~ management ~~for~~has ~~services~~evaluated ~~valued~~subsequent atevents through the date these financial statements ~~$12,360~~ are issued and has determined that no subsequent events require disclosure in these financial statements.

On March 1, 2021, Hestia Investments returned to the Company for cancellation its remaining 500,000 shares of Series B Common Stock and, accordingly, the Company cancelled the remaining outstanding 500,000 shares of Series B Common Stock with a par value of $0.001.11

~~On January 20,~~ITEM ~~2022,~~2. ~~the~~MANAGEMENT’S ~~Company~~DISCUSSION ~~issued~~AND ~~15,000~~ANALYSIS ~~shares~~OF toFINANCIAL anCONDITION ~~unrelated~~AND ~~independent~~RESULTS ~~contractor~~OF ~~valued at $48,750 for services valued at $48,750.~~OPERATIONS

OnThe following discussion and analysis of the results of operations and financial condition of Hestia Insight Inc. for the three months ended February 1529, ~~2022~~2024, ~~pursuant~~and toFebruary 28, an2023, ~~offering~~should be read in conjunction with the Hestia Insight Inc. unaudited consolidated financial statements and the notes thereto contained elsewhere in this report. Our discussion includes forward-looking statements based upon current expectations that involve risks and uncertainties, such as our plans, objectives, expectations and intentions. Actual results and the timing of events could differ materially from those anticipated in these forward-looking statements as a result of a number of factors, including those set forth under ~~Regulation~~the ARisk Factors, Special Note Regarding Forward-Looking Statements and Business sections in our Form 10-K as filed with the ~~Company~~Securities ~~issued~~and 8Exchange Commission on March 14,~~060~~ ~~shares~~2024. toWe ~~unrelated~~use ~~new~~words ~~shareholders~~such ~~for~~as “anticipate,” “estimate,” “plan,” “project,” “continuing,” ~~$26~~ “ongoing,~~195~~” in“expect,” ~~cash~~“believe,” “intend,” “may,” “will,” “should,” “could,” and similar expressions to identify forward-looking statements.

~~Note~~Unless otherwise indicated, references to the “Company,” “us” or “we” refer to Hestia 8 Insight –Inc. ~~Preferred~~and ~~Stock~~its subsidiaries.

The Company is authorized to issue up to 10,000,000 shares of preferred stock, par value $.00001 per share (the “Preferred Stock”). As of August 31, 2023, and November 30, 2022, no shares of Preferred Stock were issued and outstanding.Overview

OnHestia Insight Inc. (“Hestia”, “Hestia Insight”, or the “Company”) was incorporated in the State of Nevada on November 19, 212003, ~~2019~~under the name Luxshmi Investments, ~~Hestia~~Inc. (“Luxshmi Investments”), until the ~~returned~~ Company changed its name to Hestia Insight Inc. on March 27, 2019. On March 12, 2019, the Company ~~for~~filed ~~cancellation~~a Certificate of Amendment to its 10Articles of Incorporation authorizing 300,000,000 shares of ~~Preferred~~capital stock, comprised of 290,000,000 shares of common stock, par value $0.001 per share (the “Common Stock”) and 10,000,000 ~~accordingly~~shares of preferred stock, par value $0.00001 per share (the ~~Company~~“Preferred ~~cancelled~~Stock”). On March 27, 2019, the ~~remaining~~Company filed a Certificate of Amendment to its Articles of Incorporation ~~outstanding~~ (i) 10effecting a name change from Luxshmi Investments,~~000~~ Inc. to Hestia Insight Inc.,~~000~~ and (ii) effecting a 50-to-1 reverse stock split of the Company’s issued and outstanding shares of common stock (the “Reverse Stock Split”). The Reverse Stock Split did not impact the Company’s authorized shares of Common Stock or Preferred Stock, or its par value. On May 16, 2019, the Company entered into a Share Exchange Agreement with Hestia Investments Inc., a Wyoming corporation (“Hestia Investments”), to exchange, on a 1-for-1 basis, 27,614,200 shares of the Company’s Common Stock in exchange for 27,614,200 shares of Hestia Investments which were owned by 100% of the then-shareholders of Hestia Investments (the “Share Exchange Transaction”). As a result of the Share Exchange Transaction, Hestia Investments became a wholly owned subsidiary of the Company.

~~Note~~The Company is focused primarily on the healthcare and biotech sectors through the 9 Company’s –two ~~Options~~wholly owned operating subsidiaries, Hestia Investments Inc. (“Hestia Investments”), and HSTA HEALTH INC., d/b/a Hestia Vending (“Hestia Vending”). Hestia Investments provides strategic consulting, medical supply sales and marketing support, management, and capital markets advisory services for select micro, small and medium sized companies within the healthcare and biotech sectors. Hestia Vending operates within the healthy food, beverage and wellness products industry and the smart vending machine industry. The Company is positioned to ~~Acquire~~make ~~Common~~strategic ~~Stock~~acquisitions of emerging growth companies with unique sciences and technologies. The Company intends to pursue the acquisition and development of healthcare related technologies in the healthcare and biotech sectors through acquisition, licensing, or joint ventures. The Company will also consider a third avenue of investing in certain technologies. The Company entered the healthcare sector to explore emerging healthcare technologies, especially growth companies that own and develop unique sciences and technologies.

~~On January 1,~~Our ~~2022,~~Markets the Company issued Eugene Cha, Director, a stock option to acquire an aggregate of 60,000 shares of the common stock of the Company, exercisable for five (5) years at an exercise price of $3.50 per share, subject to vesting. The option vests in equal amounts over a period of one (1) year at the rate of 15,000 shares per fiscal quarter at the end of such quarter, commencing in January 2022, and pro-rated for the number of days the optionee serves on the Board during the fiscal quarter. As of November 30, 2022, Mr. Cha’s option to acquire 60,000 shares of the Company’s stock has vested. For the nine-month period ending August 31, 2023 no options have been exercised and based on the Black-Scholes option-pricing model described below, no expense has been recorded for the Company. The estimated amount of expense for vested options is $1,200 and the amount for unvested options is $0.Services

~~On July 20,~~The ~~2022, the~~ Company’s ~~issued~~wholly ~~Edward~~owned ~~Boyle,~~operating ~~Advisory Board member~~subsidiary, aHestia ~~stock option to acquire an aggregate of 10~~Investments,~~000~~ ~~shares~~provides ~~of the~~strategic ~~common stock of the Company~~consulting, ~~exercisable for five (5) years at an exercise price of $3.00 per share, subject to vesting. The option~~ ~~vests~~ medical insupply ~~equal~~sales ~~amounts over a period of nine (9) months with the first 2~~support,~~500~~ ~~shares vesting on July 20~~management, ~~2022~~ and ~~additional~~capital ~~amounts of~~market ~~2,500~~advisory ~~shares~~services ~~vesting on each of the following dates; October 20, 2022, January 20, 2023 and April 20, 2023. For the~~for ~~nine-month~~ select ~~period ending August 31~~micro, ~~2023~~small ~~no options have been exercised~~ and ~~based~~medium onsized ~~the~~companies ~~Black-Scholes~~in ~~option-pricing model described below, no expense has been recorded for~~ the ~~Company.~~healthcare ~~The estimated amount of expense for vested options is $50~~ and ~~the~~biotech ~~amount for unvested options is $150~~sectors.

1112

~~On December 15~~The Company’s wholly owned operating subsidiary, ~~2022~~Hestia Vending, operates within the ~~Company~~healthy ~~issued~~food, beverage ~~Dr.~~and ~~T.Z.~~wellness ~~(Ted)~~products ~~Chaung,~~industry ~~Advisory~~and ~~Board~~the ~~member~~smart vending machine industry. On July 11, a2022, ~~stock~~Hestia ~~option~~Vending toentered ~~acquire~~into ana ~~aggregate~~Vending ofPurchase ~~10,000~~Agreement with HealthyYOU ~~shares~~ Vending ofLLC ~~the~~(“HealthyYou”) ~~common~~pursuant ~~stock~~to ofwhich the Company, ~~exercisable~~purchased ~~for~~from ~~five~~HealthyYou ten (510) ~~years~~fully-automated atvending machines and related equipment (the “Vending Machines”) for an ~~exercise~~aggregate purchase price of $098,745.5000, ~~per~~in ~~share,~~connection ~~subject~~with tothe ~~vesting. The~~Company’s ~~option~~vending ~~vests~~pilot inprogram. ~~equal~~On ~~amounts~~August 28, ~~over~~2023 athe ~~period~~Company ofsold ~~one~~eight (18) ~~year~~Vending atMachines ~~the~~for ~~rate~~$19,000. ofThe ~~two~~technologically advanced, ~~thousand~~unattended ~~five~~Vending ~~hundred~~Machines ~~(2,500)~~dispense ~~shares~~healthy ~~per~~food ~~fiscal~~and ~~quarter~~wellness products to paying customers at the ~~end~~point of ~~such~~sale, ~~quarter~~accepting cash, ~~commencing~~coin, incredit ~~the~~or ~~quarter~~debit incards, and ~~which~~payments ~~the~~by ~~optionee~~smartphones, ~~enters~~watches ~~into~~and ~~the~~other ~~grant~~devices. ~~agreement,~~The ~~and~~Company’s ~~pro-rated~~goal ~~for~~is ~~the~~to ~~number of~~create ~~days~~a ~~the~~technology-driven ~~optionee~~health ~~serves~~and onwellness ~~the~~vending ~~Board~~business ofdivision through ~~Advisors~~its ~~during~~purchase and operation of the ~~fiscal~~Vending ~~quarter~~Machines. ~~Accordingly~~In addition, ason ~~of August~~September 3124, ~~2023~~2022, ~~7,083~~Hestia ~~options have~~Vending ~~vested~~entered ~~and~~into ~~additional~~a ~~amounts~~strategic ofpartnership 2with ChargerGoGo,~~500~~ ~~shares~~Inc. (“ChargerGoGo”), ~~vesting~~a onLas ~~November 30,~~Vegas-based ~~2023,~~company ~~with~~which ~~the~~operates ~~final~~one ~~417~~of ~~shares~~the ~~vesting~~largest ~~on February 29,~~portable ~~2024.~~ phone ~~For~~charging networks in the ~~nine-month~~US. ~~period~~Hestia ~~ending~~Vending ~~August 31,~~plans ~~2023~~to nointroduce ~~options~~ChargerGoGo ~~have~~smart phone ~~been~~charging ~~exercised~~station and ~~based~~power onbank ~~the~~kiosks ~~Black-Scholes~~in ~~option-pricing~~densely populated locations and venues ~~model~~ for ~~described~~smart ~~below,~~phone nocharging ~~expense~~convenience. ~~has~~ChargerGoGo ~~been~~smart ~~recorded~~phone ~~for~~charging ~~the~~stations ~~Company.~~and power ~~The~~banks ~~estimated~~allow ~~amount~~users ofto ~~expense~~obtain ~~for~~a ~~vested~~portable ~~options~~battery isfrom ~~$975~~any ChargerGOGO kiosk, charge their smart phones, and ~~the~~avoid missing an important event or meeting. ChargerGoGo portable ~~amount~~ batteries ~~for~~are ~~unvested~~then ~~options~~returned isby ~~$2,925~~users to any nearby ChargerGOGO kiosk.

~~Black-Scholes option-pricing model.~~ The Company ~~recognizes~~is ~~the~~positioned ~~expense related~~ to ~~stock~~make ~~options~~strategic itacquisitions ~~has~~of ~~provided~~and ~~individuals~~enter tojoint ~~acquire its common stock~~ventures ~~over~~ with ~~the~~emerging ~~requisite~~growth ~~service~~companies ~~period~~with ~~(usually~~unique ~~the~~sciences ~~vesting~~and ~~period of one year), utilizing the Black-Scholes option-pricing model~~technologies. The ~~volatility component of the calculation is based on the historic volatility of the~~ Company~~’s stock, or the expected future volatility and~~ it also isprovides ~~assumed~~sales ~~to be 77%. The expected life assumption is primarily based on historical exercise patterns~~ and ~~employee~~marketing ~~post-vesting~~guidance ~~termination behavior. The risk-free interest rate for the expected term of the option is based on the U.S. Treasury yield curve in effect at the time of grant~~ and isservices ~~considered to be 6%~~ and ~~the~~capital ~~stock~~markets ~~price~~advisory services ~~is considered~~ to beits $0clients.~~400 per share, the closing stock price as of August 31,2023.~~

~~Note 10~~Sales –and ~~Subsequent Events~~Marketing

~~The Company~~We ~~evaluates~~seek ~~events~~to ~~that~~develop ~~occur~~new ~~after~~business ~~the~~through ~~period’s~~relationships ~~end~~driven ~~date~~by ~~through~~our ~~the~~senior ~~date~~management, which ~~the~~have ~~financial~~extensive ~~statements~~contacts ~~are~~throughout ~~available~~the tohealthcare ~~be issued~~system. ~~Accordingly,~~ ~~management~~Our ~~has~~senior ~~evaluated~~management is ~~subsequent~~seeking ~~events~~opportunities ~~through~~for ~~the~~joint ~~date~~ventures, ~~these~~strategic ~~financial~~relationships ~~statements are issued~~ and ~~has determined that~~acquisitions no in ~~subsequent~~the ~~events~~healthcare ~~require~~and ~~disclosure~~biotech ~~in these financial statements~~sectors.

12Business Model

~~ITEM 2~~The Company intends to pursue the acquisition and development of healthcare related technologies in the healthcare and biotech sectors through acquisition, licensing or joint ventures. We will also consider a third avenue of investing in certain technologies. ~~MANAGEMENT’S~~ The ~~DISCUSSION~~Company ~~AND~~entered ~~ANALYSIS~~the OFhealthcare ~~FINANCIAL~~sector ~~CONDITION~~to ~~AND~~explore ~~RESULTS~~emerging OFhealthcare ~~OPERATIONS~~technologies, especially growth companies that own and develop unique sciences and technologies.

~~The following~~Competitive discussion and analysis of the results of operations and financial condition of Hestia Insight Inc. for the nine months ended August 31, 2023, and 2022, should be read in conjunction with the Hestia Insight Inc. unaudited condensed consolidated financial statements and the notes thereto contained elsewhere in this report. Our discussion includes forward-looking statements based upon current expectations that involve risks and uncertainties, such as our plans, objectives, expectations and intentions. Actual results and the timing of events could differ materially from those anticipated in these forward-looking statements as a result of a number of factors, including those set forth under the Risk Factors, Special Note Regarding Forward-Looking Statements and Business sections in our Form 10-K as filed with the Securities and Exchange Commission on February 24, 2023. We use words such as “anticipate,” “estimate,” “plan,” “project,” “continuing,” “ongoing,” “expect,” “believe,” “intend,” “may,” “will,” “should,” “could,” and similar expressions to identify forward-looking statements.Advantages

~~Unless~~The Company focuses on small and micro-cap companies in the healthcare and biotech ~~otherwise~~ sectors ~~indicated,~~with ~~references~~limited access to growth capital. We provide specialized consulting services to assist companies with their operations in the “public markets. Our management team is experienced in risk management and exit planning. The Company’s competitive advantages include a global business network of healthcare,” ~~“us”~~investment and orfinancial “professionals who are integrated into the technology licensing and commercialization departments of universities and institutions. Through our offered services and access to investment, we” ~~refer~~intend to ~~Hestia~~accelerate ~~Insight~~the ~~Inc.~~development and ~~its~~commercialization of the ~~subsidiaries~~ healthcare businesses that we engage with.

~~Overview~~Strategic Relationships

~~Hestia Insight~~Noether ~~Inc.~~Sciences ~~(“Hestia”,~~and ~~“Hestia Insight”~~Technologies, ~~or the “Company”) was incorporated in the State of Nevada on November 19, 2003, under the name Luxshmi Investments,~~ Inc. ~~(“Luxshmi Investments”), until the Company changed its name to Hestia Insight Inc. on March 27, 2019.~~ On ~~March~~November 1218, ~~2019~~2020, the Company ~~filed~~entered into a ~~Certificate~~non-binding ofSupplemental ~~Amendment~~Agreement toof ~~its Articles~~Memorandum of ~~Incorporation~~Understanding ~~authorizing 300,000,000 shares of capital stock, comprised of 290,000,000 shares of common stock, par value $0.001 per share~~ (the “~~Common~~Noether ~~Stock~~MOU”) ~~and~~with ~~10,000,000~~Noether ~~shares~~Science ofand ~~preferred stock~~Technologies, ~~par value $0~~Inc.~~00001~~ ~~per share~~ (~~the~~ “~~Preferred Stock~~NSAT”). On pursuant ~~March 27,~~to ~~2019,~~which the ~~Company~~parties ~~filed~~will aseek ~~Certificate of Amendment~~ to ~~its~~enter ~~Articles~~into ~~of Incorporation (i) effecting~~ a ~~name~~definitive ~~change~~agreement ~~from Luxshmi Investments, Inc.~~ to ~~Hestia Insight Inc., and~~ (iii) establish ~~effecting~~an aexclusive ~~50-to-1~~partnership ~~reverse~~that ~~stock~~will ~~split~~focus ofon ~~the~~research ~~Company’s issued~~ and ~~outstanding~~ ~~shares~~treatment of ~~common~~neurological and ~~stock~~psychiatric ~~(the~~disorders, ~~“Reverse Stock Split”~~(ii). ~~The~~commercialize ~~Reverse~~existing ~~Stock~~NSAT ~~Split~~technologies ~~did~~for ~~not impact~~ the ~~Company’s~~healthcare ~~authorized shares of Common Stock or Preferred Stock~~ market, or(iii) ~~its~~provide ~~par value. On May 16, 2019,~~ the Company ~~entered into a Share Exchange Agreement~~ with ~~Hestia~~an ~~Investments~~exclusive ~~Inc.,~~license ~~a Wyoming corporation (“Hestia Investments”),~~ to ~~exchange,~~use onand adevelop ~~1-for-1 basis, 27,614,200~~the ~~shares~~ existing ofand ~~the~~ready ~~Company’s~~to ~~Common~~use ~~Stock~~depression inand ~~exchange~~anxiety ~~for~~therapy ~~27,614,200~~protocols ~~shares~~in ~~of Hestia Investments which were owned by 100% of~~ the ~~then-shareholders~~United States, of and ~~Hestia Investments~~ (~~the “Share Exchange Transaction”~~iv). Asestablish a ~~result~~neurotherapy ofcenter in the ~~Share~~metropolitan ~~Exchange~~New ~~Transaction,~~York ~~Hestia~~City ~~Investments~~area and ~~became~~ another a3-4 ~~wholly~~clinics ~~owned~~in ~~subsidiary~~other ofstrategic ~~the~~areas ~~Company~~yet to be determined.

The Company is focused primarily on the healthcare and biotech sectors through the Company’s two wholly owned operating subsidiaries, Hestia Investments Inc. (“Hestia Investments”), and HSTA HEALTH INC., d/b/a Hestia Vending (“Hestia Vending”). Hestia Investments provides strategic consulting, medical supply sales and marketing support, management, and capital markets advisory services for select micro, small and medium sized companies within the healthcare and biotech sectors. Hestia Vending operates within the healthy food, beverage and wellness products industry and the smart vending machine industry. The Company is positioned to make strategic acquisitions of emerging growth companies with unique sciences and technologies. The Company intends to pursue the acquisition and development of healthcare related technologies in the healthcare and biotech sectors through acquisition, licensing, or joint ventures. The Company will also consider a third avenue of investing in certain technologies. The Company entered the healthcare sector to explore emerging healthcare technologies, especially growth companies that own and develop unique sciences and technologies.13

~~Our~~Immudyne Nutritional. On June 21, 2020, the Company entered into a sales agency agreement with Immudyne Nutritional ~~Markets~~ LLC ~~and~~(“Immudyne”), ~~Services~~pursuant to which the Company acts as sales agent for certain of Immudyne’s medical products. Immudyne is located in Jacksonville, Florida.

~~The Company’s~~We ~~wholly~~are ~~owned~~in ~~operating~~negotiation ~~subsidiary,~~in ~~Hestia~~our ~~Investments,~~areas ~~provides~~of ~~strategic~~focus ~~consulting,~~with ~~medical~~respect ~~supply~~to ~~sales~~potential ~~support, management,~~acquisitions and ~~capital~~strategic ~~market~~partnerships. ~~advisory~~There ~~services~~is ~~for~~no ~~select~~guarantee ~~micro,~~that ~~small~~we ~~and~~will ~~medium~~be ~~sized~~able ~~companies~~to insuccessfully sign ~~the~~a ~~healthcare~~definitive ~~and~~agreement, ~~biotech~~close ~~sectors~~or implement such business arrangement.

13Intellectual Property

The Company’s ~~wholly~~owns ~~owned~~no ~~operating~~patents. ~~subsidiary,~~We ~~Hestia~~have ~~Vending,~~not ~~operates~~applied ~~within~~for ~~the~~or ~~healthy~~received ~~food,~~patent ~~beverage and wellness products industry~~protection ~~and~~ in the ~~smart~~US ~~vending~~or ~~machine~~any ~~industry.~~other ~~On July 11~~country, ~~2022~~and, ~~Hestia~~as ~~Vending~~a ~~entered~~result, ~~into~~there is a ~~Vending~~distinct ~~Purchase~~risk ~~Agreement~~that ~~with HealthyYOU~~we ~~Vending~~ will ~~LLC~~not ~~(“HealthyYou”)~~be ~~pursuant~~able to ~~which~~adequately ~~the~~protect ~~Company~~our ~~purchased~~intellectual ~~from~~property ~~HealthyYou~~rights ~~ten~~in ~~(10)~~these ~~fully-automated~~countries. We ~~vending~~own ~~machines~~ and ~~related~~control ~~equipment~~a ~~(the~~variety ~~“Vending~~of ~~Machines”)~~trade ~~for~~secrets, anconfidential ~~aggregate purchase price of $98~~information,~~745.00,~~ ~~in connection with the Company’s~~trademarks, ~~vending~~ and ~~pilot~~other ~~program.~~intellectual Onproperty ~~August~~rights 28that, ~~2023~~in the ~~Company sold eight (8) Vending Machines for $19~~aggregate,~~000.~~ ~~The~~are ~~technologically~~of ~~advanced,~~material ~~unattended~~importance ~~Vending Machines dispense healthy food and wellness products~~ to ~~paying~~our ~~customers~~business. atWe ~~the~~consider ~~point~~our ~~of sale~~trademarks, ~~accepting~~service ~~cash~~marks, ~~coin,~~and ~~credit~~other orintellectual ~~debit~~ property ~~cards,~~to ~~and~~be ~~payments by smartphones~~proprietary, ~~watches~~ and ~~other~~rely ~~devices.~~on ~~The Company’s goal is to create~~ a ~~technology-driven~~combination ~~health and wellness vending business division through its purchase and operation~~ of ~~the Vending Machines. In addition~~copyright, ~~on September 24~~trademark, trade ~~2022~~ secret, ~~Hestia Vending entered into a strategic partnership with ChargerGoGo~~non-disclosure, Inc. (“ChargerGoGo”), a Las Vegas-based company which operates one of the largest portable phone charging networks in the US. Hestia Vending plans to introduce ChargerGoGo smart phone charging station and ~~power~~contractual ~~bank~~safeguards ~~kiosks in densely populated locations and venues for smart phone charging convenience. ChargerGoGo smart phone charging stations and power banks allow users~~ to ~~obtain~~protect aour ~~portable~~intellectual ~~battery from any ChargerGOGO kiosk, charge their smart phones,~~property ~~and avoid missing an important event or meeting~~ rights. ~~ChargerGoGo portable batteries are then returned by users to any nearby ChargerGOGO kiosk.~~

The Company is positioned to make strategic acquisitions of and enter joint ventures with emerging growth companies with unique sciences and technologies. The Company also provides sales and marketing guidance and services and capital markets advisory services to its clients.Competition

~~Sales~~In our current consulting business, we compete with a number of advisory firms offering similar service including consulting and ~~Marketing~~strategy firms; market research, data, benchmarking, and forecasting providers; technology vendors and services firms; health care information technology firms; technology advisory firms; outsourcing firms; and specialized providers of advisory services. Other organizations, such as state and national trade associations, group purchasing organizations, non-profit think-tanks, and database companies, also may offer research, consulting, tools, and advisory services to health care organizations.

We ~~seek~~ tobelieve ~~develop~~that ~~new~~the ~~business~~principal ~~through~~competitive ~~relationships~~factors ~~driven~~in by our ~~senior~~market ~~management~~include quality and timeliness of our services, ~~which~~strength ~~have~~and ~~extensive~~depth ~~contacts~~of ~~throughout~~relationships ~~the~~with ~~healthcare~~our clients, ~~system.~~ ability ~~Our~~to ~~senior~~meet ~~management~~the ischanging ~~seeking~~needs ~~opportunities~~of ~~for~~current ~~joint~~and ~~ventures~~prospective clients, ~~strategic~~measurable returns ~~relationships~~on ~~and~~customer ~~acquisitions~~investment, inand ~~the~~service ~~healthcare~~ and ~~biotech sectors~~affordability.

~~Business~~As our business develops and we expand through joint ventures, acquisitions and strategic ~~Model~~ partnerships in the U.S., we will have competition with other direct service providers, emerging technologies and medical communication platforms. The Company will seek to maintain a competitive advantage through intellectual property, superior quality management and cutting-edge technology.

~~The Company~~Government intends to pursue the acquisition and development of healthcare related technologies in the healthcare and biotech sectors through acquisition, licensing or joint ventures. We will also consider a third avenue of investing in certain technologies. The Company entered the healthcare sector to explore emerging healthcare technologies, especially growth companies that own and develop unique sciences and technologies.Regulation

~~Competitive~~The health care industry in the U.S. is highly regulated and subject to changing political, ~~Advantages~~ legislative, regulatory, and other influences. Further, the healthcare industry is currently undergoing rapid change. We are uncertain how, when or in what context these new changes will be adopted or implemented. These new regulations could create unexpected liabilities for us, could cause us or our members to incur additional costs and could restrict our or our clients’ operations. Many of the laws are complex and their application to us, our clients, or the specific services and relationships we have are not always clear. Our failure to anticipate accurately the application of these laws and regulations, or our other failure to comply, could create liability for us, result in adverse publicity, and otherwise negatively affect our business.

The Company focuses on small and micro-cap companies in the healthcare and biotech sectors with limited access to growth capital. We provide specialized consulting services to assist companies with their operations in the public markets. Our management team is experienced in risk management and exit planning. The Company’s competitive advantages include a global business network of healthcare, investment and financial professionals who are integrated into the technology licensing and commercialization departments of universities and institutions. Through our offered services and access to investment, we intend to accelerate the development and commercialization of the healthcare businesses that we engage with.Employees

~~Strategic~~The Company has three employees. We otherwise rely on the services of independent ~~Relationships~~ contractors.

~~Noether Sciences~~Our and Technologies, Inc. On November 18, 2020, the Company entered into a non-binding Supplemental Agreement of Memorandum of Understanding (the “Noether MOU”) with Noether Science and Technologies, Inc. (“NSAT”) pursuant to which the parties will seek to enter into a definitive agreement to (i) establish an exclusive partnership that will focus on research and treatment of neurological and psychiatric disorders, (ii) commercialize existing NSAT technologies for the healthcare market, (iii) provide the Company with an exclusive license to use and develop the existing and ready to use depression and anxiety therapy protocols in the United States, and (iv) establish a neurotherapy center in the metropolitan New York City area and another 3-4 clinics in other strategic areas yet to be determined.Offices

14Our principal executive office is located at 400 S. 4th Street, Suite 500, Las Vegas, NV 89101.

Immudyne Nutritional. On June 21, 2020, the Company entered into a sales agency agreement with Immudyne Nutritional LLC (“Immudyne”), pursuant to which the Company acts as sales agent for certain of Immudyne’s medical products. Immudyne is located in Jacksonville, Florida.14

~~We are~~Our in negotiation in our areas of focus with respect to potential acquisitions and strategic partnerships. There is no guarantee that we will be able to successfully sign a definitive agreement, close or implement such business arrangement.Website

~~Intellectual Property~~www.HestiaInsight.com

~~The Company~~Legal owns no patents. We have not applied for or received patent protection in the US or any other country, and, as a result, there is a distinct risk that we will not be able to adequately protect our intellectual property rights in these countries. We own and control a variety of trade secrets, confidential information, trademarks, and other intellectual property rights that, in the aggregate, are of material importance to our business. We consider our trademarks, service marks, and other intellectual property to be proprietary, and rely on a combination of copyright, trademark, trade secret, non-disclosure, and contractual safeguards to protect our intellectual property rights.Proceedings

~~Competition~~From time to time, we are subject to ordinary routine litigation incidental to our normal business operations. We are not currently a party to, and our property is not subject to, any material legal proceedings.

~~In our~~Reports current consulting business, we compete with a number of advisory firms offering similar service including consulting and strategy firms; market research, data, benchmarking, and forecasting providers; technology vendors and services firms; health care information technology firms; technology advisory firms; outsourcing firms; and specialized providers of advisory services. Other organizations, such as state and national trade associations, group purchasing organizations, non-profit think-tanks, and database companies, also may offer research, consulting, tools, and advisory services to ~~health~~Security ~~care organizations.~~Holders

We ~~believe~~ ~~that~~intend ~~the~~to ~~principal~~furnish ~~competitive~~our ~~factors~~shareholders inannual reports containing financial statements audited by our ~~market~~independent ~~include~~registered ~~quality~~public accounting firm and ~~timeliness~~to make available quarterly reports containing unaudited financial statements for each of ~~our~~the ~~services~~first three quarters of each year. We file Quarterly Reports on Form 10-Q, ~~strength~~Annual Reports on Form 10-K and ~~depth~~Current ofReports ~~relationships~~ on Form 8-K with ~~our~~the ~~clients,~~SEC ~~ability~~in order to meet ~~the~~our ~~changing~~timely ~~needs~~and ofcontinuous ~~current~~disclosure ~~and~~requirements. We ~~prospective~~may ~~clients,~~also ~~measurable~~file ~~returns~~additional ondocuments ~~customer~~with ~~investment,~~the ~~and~~SEC if they become necessary in the ~~service~~ course ~~and~~of ~~affordability~~our company’s operations.

~~As our~~Going business develops and we expand through joint ventures, acquisitions and strategic partnerships in the U.S., we will have competition with other direct service providers, emerging technologies and medical communication platforms. The Company will seek to maintain a competitive advantage through intellectual property, superior quality management and cutting-edge technology.Concern

~~Government~~We have a limited operating history, and our continued growth is dependent upon the ~~Regulation~~ continuation of providing medical consulting services to our clients, generating revenue, and obtaining additional financing to fund future obligations, and pay liabilities arising from normal business operations. We had accumulated deficits of $(781,227) at February 29, 2024. The report of our independent registered public accounting firm on our financial statements for the year ended November 30, 2023, contained an explanatory paragraph regarding our ability to continue as a going concern based upon cash used in operating activities and the current cash balance cannot be projected to cover the operating expenses for the next twelve months from the release date of this report. These factors, among others, raised substantial doubt about our ability to continue as a going concern. Our financial statements appearing elsewhere in this report do not include any adjustments that might result from the outcome of this uncertainty. There are no assurances we will be successful in our efforts to generate significant revenues or report profitable operations or to continue as a going concern, in which event investors would lose their entire investment in our company. The financial statements contained herein do not include any adjustments that might result from the outcome of this uncertainty.

~~The health~~Our ~~care~~ability ~~industry in the U.S. is highly regulated and subject~~ to ~~changing~~continue ~~political,~~as ~~legislative,~~a ~~regulatory,~~going ~~and~~concern ~~other influences. Further, the healthcare industry~~ is ~~currently~~dependent ~~undergoing~~upon ~~rapid~~our ~~change.~~ability Weto ~~are uncertain how, when or in what context these new changes~~carry ~~will~~ out beour ~~adopted~~business orplan, ~~implemented.~~achieve ~~These~~profitable ~~new regulations could create unexpected liabilities for us~~operations, ~~could~~obtain ~~cause~~additional usworking ~~or our members to incur~~capital ~~additional~~ funds ~~costs~~from ~~and could restrict~~ our orsignificant ~~our~~shareholders, ~~clients’ operations. Many of the laws are complex~~ and ~~their application to us, our clients,~~ or ~~the~~through ~~specific~~debt ~~services~~ and ~~relationships~~equity ~~we have are not always clear~~financing. However, ~~Our~~there ~~failure~~can tobe ~~anticipate~~no ~~accurately~~assurance ~~the~~that ~~application of~~any ~~these~~additional ~~laws~~financing ~~and~~will ~~regulations,~~be ~~or our other failure~~ available to ~~comply, could create liability for~~ us, ~~result~~on insatisfactory ~~adverse~~terms ~~publicity,~~ and ~~otherwise negatively~~conditions, ~~affect~~if ~~our business~~any.

~~Employees~~Critical Accounting Policies and Estimates

Our discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation ~~Company~~ of ~~has~~these ~~three~~consolidated ~~employees~~financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. We ~~otherwise~~continually ~~rely~~evaluate onour estimates, including those related to bad debts, recovery of long-lived assets, income taxes and the ~~services~~valuation of ~~independent~~equity ~~contractors~~transactions.

~~Our~~We base our estimates on historical experience and on various other assumptions that ~~Offices~~ we believed to be 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. Any future changes to these estimates and assumptions could cause a material change to our reported amounts of revenues, expenses, assets and liabilities. Actual results may differ from these estimates under different assumptions or conditions. We believe the following critical accounting policies affect our more significant judgments and estimates used in the preparation of the consolidated financial statements.

~~Our principal executive office is located at 400 S. 4th Street, Suite 500, Las Vegas, NV 89101.~~15

15Revenue Recognition

~~Our~~We recognize revenue when persuasive evidence of an arrangement exists, delivery has ~~Website~~ occurred or products have been sold, the purchase price is fixed or determinable and collectability is reasonably assured.

~~www~~We provide medical related consulting services to our clients.~~HestiaInsight~~ We are paid fees for our services by our clients under written consulting agreements.~~com~~ Each contract calls for a fixed payment for a fixed period of time. We recognize revenue by providing medical related consulting services under written service contracts with our customers. Revenue related to our service offerings is recognized as the services are performed and amounts are earned, using the straight-line method over the term of the related services agreement. Prepayments, if any, received from customers prior to the services being performed are recorded as advance from customers. In these cases, when the services are performed, the amount recorded as advance from customers is recognized as revenue.

~~Legal Proceedings~~Income Taxes

~~From~~We are governed by the income tax laws of the United States. Income taxes are accounted ~~time~~ for pursuant to ~~time~~ASC 740 “Accounting for Income Taxes,” wewhich ~~are~~is ~~subject~~an toasset ~~ordinary~~and ~~routine~~liability approach ~~litigation~~that ~~incidental~~requires tothe recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in our ~~normal~~financial statements ~~business~~or ~~operations~~tax returns. WeThe ~~are~~charge ~~not~~for ~~currently~~taxes ais ~~party~~based on the results for the period to as adjusted for items, ~~and~~which ~~our~~are ~~property~~non-assessable or disallowed. It is ~~not~~calculated ~~subject~~using tax ~~to,~~rates ~~any~~that ~~material~~have ~~legal~~been ~~proceedings~~enacted or substantively enacted by the balance sheet date.

~~Reports~~Deferred tax is accounted for using the balance sheet liability method in respect of temporary differences arising from differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of assessable tax profit. In principle, deferred tax liabilities are recognized for all taxable temporary differences, and deferred tax assets are recognized to ~~Security~~the ~~Holders~~extent that it is probably that taxable profit will be available against which deductible temporary differences can be utilized.

~~We intend~~Deferred totax ~~furnish~~is ~~our~~calculated ~~shareholders~~using ~~annual~~tax ~~reports~~rates ~~containing~~that ~~financial~~are ~~statements~~expected ~~audited~~to byapply ~~our~~to ~~independent~~the ~~registered~~period when ~~public~~the ~~accounting firm~~asset ~~and~~is torealized, ~~make~~or ~~available~~the ~~quarterly~~liability ~~reports~~is ~~containing~~settled. ~~unaudited~~Deferred ~~financial~~tax ~~statements~~is ~~for~~charged ~~each~~or credited ofin the ~~first~~income ~~three~~statement, ~~quarters~~except ofwhen ~~each~~it ~~year. We~~is ~~file~~related ~~Quarterly~~to ~~Reports~~items oncredited ~~Form 10-Q,~~or ~~Annual~~charged directly ~~Reports~~to onequity, ~~Form 10-K~~in ~~and~~which ~~Current~~case ~~Reports~~the ondeferred ~~Form 8-K~~tax ~~with~~is ~~the~~changed ~~SEC~~to inequity. ~~order~~Deferred to tax ~~meet~~assets ~~our timely~~ and ~~continuous~~liabilities ~~disclosure~~are ~~requirements.~~offset Wewhen ~~may~~they ~~also~~relate ~~file~~to ~~additional~~income ~~documents~~taxes ~~with~~levied by the same ~~SEC~~taxation ifauthority, ~~they~~and ~~become~~we ~~necessary in~~intend ~~the~~to ~~course~~settle ofits ~~our~~current ~~company’s~~tax ~~operations~~assets and liabilities on a net basis.

~~Going Concern~~Stock-based Compensation

~~We have~~Stock-based acompensation ~~limited~~is ~~operating~~accounted ~~history,~~for ~~and~~based ~~our~~on ~~continued growth is dependent upon~~ the ~~continuation~~requirements of ~~providing~~the ~~medical consulting services~~Share-Based to Payment ~~our~~topic ~~clients,~~of ~~generating~~Accounting ~~revenue,~~Standards ~~and~~Codification ~~obtaining additional financing to fund future obligations, and pay liabilities arising from normal business operations. We had accumulated deficits of $~~(~~681,486~~“ASC”) at718 ~~August 31,~~which ~~2023.~~requires ~~The report of our independent registered public~~recognition ~~accounting~~ in ~~firm~~the ~~on our~~ financial statements ~~for~~of the ~~year~~cost ~~ended~~of ~~November 30,~~employee ~~2022,~~and ~~contained~~director anservices ~~explanatory paragraph regarding our~~received ~~ability to continue as a going concern based upon cash used~~ in ~~operating~~exchange ~~activities~~for ~~and~~an ~~the~~award ~~current~~of ~~cash~~equity ~~balance~~instruments ~~cannot~~over ~~be projected to cover~~ the ~~operating~~period ~~expenses for~~ the ~~next~~employee ~~twelve~~or ~~months from the release date of this report. These factors, among others, raised~~director ~~substantial~~ is ~~doubt~~required ~~about our ability~~ to ~~continue~~perform asthe aservices ~~going concern. Our financial statements appearing elsewhere~~ in ~~this~~exchange ~~report~~for ~~do not include any adjustments that might result from~~ the ~~outcome of this uncertainty~~award. ~~There~~The ~~are~~Accounting ~~no assurances we will be successful in our~~Standards ~~efforts~~ Codification toalso ~~generate~~requires ~~significant~~measurement ~~revenues~~of orthe ~~report~~cost ~~profitable~~of ~~operations~~employee orand todirector ~~continue as a going concern, in which event investors~~services ~~would~~ received ~~lose their entire investment~~ in ~~our~~exchange ~~company.~~for ~~The~~an ~~financial~~award ~~statements~~based ~~contained~~on ~~herein~~the dogrant-date ~~not~~fair ~~include~~value ~~any~~of ~~adjustments that might result from~~ the ~~outcome of this uncertainty~~award.

~~Our ability~~Pursuant to ~~continue~~ASC asTopic a505-50, ~~going~~for ~~concern~~share-based ispayments ~~dependent~~to ~~upon~~consultants ~~our~~and ~~ability~~other tothird-parties, compensation ~~carry~~expense ~~out~~is ~~our~~determined ~~business~~at ~~plan,~~the ~~achieve~~“measurement ~~profitable~~date.” ~~operations,~~The ~~obtain~~expense is recognized ~~additional~~ over ~~working~~the ~~capital~~period ~~funds~~of ~~from~~services ~~our~~or ~~significant~~the ~~shareholders~~vesting period, ~~and~~whichever oris ~~through~~applicable. ~~debt~~Until the ~~and~~measurement ~~equity~~date ~~financing.~~is ~~However~~reached, ~~there~~the ~~can~~total beamount noof compensation expense remains ~~assurance~~ uncertain. ~~that~~We ~~any~~record ~~additional~~compensation ~~financing~~expenses ~~will~~based beon ~~available~~the fair value of the award at the reporting date. The awards to usconsultants and other third parties are then revalued, or the total compensation is recalculated based on ~~satisfactory~~the ~~terms~~then ~~and~~current ~~conditions~~fair value, ifat each ~~any~~subsequent reporting date.

~~Critical Accounting Policies and Estimates~~16

~~Our discussion~~Recent ~~and~~Accounting analysis of our financial condition and results of operations are based upon our consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States. The preparation of these consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. We continually evaluate our estimates, including those related to bad debts, recovery of long-lived assets, income taxes and the valuation of equity transactions.Pronouncements

~~We base~~In ~~our~~August 2016, ~~estimates~~the onFinancial ~~historical~~Accounting ~~experience~~Standards ~~and~~Board on(“FASB”) ~~various~~issued ~~other~~Accounting ~~assumptions~~Standards Update ~~that~~(“ASU”) we2016-15, ~~believed~~Statement toof beCash ~~reasonable~~Flows ~~under~~(Topic ~~the~~230): ~~circumstances,~~Classification of Certain ~~the~~ Cash ~~results~~Receipts ofand ~~which~~Cash ~~form~~Payments. This ASU addresses the ~~basis~~classification ~~for~~of ~~making~~certain specific ~~judgments~~cash ~~about~~flow ~~the~~issues ~~carrying~~including ~~values~~debt prepayment or extinguishment costs, settlement of ~~assets~~certain ~~and~~debt ~~liabilities~~instruments, ~~that~~contingent ~~are~~consideration ~~not~~payments ~~readily~~made ~~apparent~~after a business ~~from~~ combination, ~~other~~proceeds ~~sources.~~from ~~Any~~the ~~future~~settlement ~~changes~~of tocertain ~~these~~insurance ~~estimates~~claims and ~~assumptions~~distributions received ~~could~~from ~~cause~~equity amethod ~~material~~investees. ~~change~~This toASU ~~our~~is ~~reported~~effective ~~amounts~~for offiscal ~~revenues,~~years beginning ~~expenses~~ after December 15, ~~assets~~2017, and ~~liabilities.~~interim ~~Actual~~periods ~~results~~within ~~may~~those ~~differ~~fiscal ~~from~~years, ~~these~~with ~~estimates~~early ~~under~~adoption ~~different~~permitted. An ~~assumptions~~entity orthat ~~conditions.~~elects Weearly ~~believe the~~adoption ~~following~~must ~~critical~~adopt ~~accounting~~all ~~policies~~of ~~affect~~the ~~our~~amendments ~~more~~in ~~significant~~the ~~judgments~~same period. ~~and~~We ~~estimates~~are ~~used~~currently inevaluating the ~~preparation~~impact ofit ~~the~~may have on our consolidated ~~financial~~ financial statements.

16Other accounting standards that have been issued or proposed by FASB that do not require adoption until a future date are not expected to have a material impact on our consolidated financial statements upon adoption. We do not discuss recent pronouncements that are not anticipated to have an impact on or are unrelated to our consolidated financial condition, results of operations, cash flows or disclosures.

~~Revenue Recognition~~RESULTS OF OPERATIONS

~~We recognize~~Comparison ~~revenue~~of ~~when~~Results ~~persuasive evidence~~ of anOperations ~~arrangement~~for ~~exists,~~the ~~delivery~~Three ~~has~~Months ~~occurred~~ended orFebruary 29, ~~products have been sold~~2024, ~~the purchase price is fixed or determinable~~ and ~~collectability~~February 28, ~~is reasonably assured.~~2023

We provide medical related consulting services to our clients. We are paid fees for our services by our clients under written consulting agreements. Each contract calls for a fixed payment for a fixed period of time. We recognize revenue by providing medical related consulting services under written service contracts with our customers. Revenue related to our service offerings is recognized as the services are performed and amounts are earned, using the straight-line method over the term of the related services agreement. Prepayments, if any, received from customers prior to the services being performed are recorded as advance from customers. In these cases, when the services are performed, the amount recorded as advance from customers is recognized as revenue.

~~Income~~For the three months ended February 29, 2024, total revenues amounted to $38,000, all of which consisted of consulting revenue. For the three months ended February 28, 2023, revenue was $500, all of which consisted of consulting revenue. The limited amount of revenue was due to our current emphasis on planning and preparation ~~Taxes~~ for our future revenue.

~~We are~~Cost ~~governed by the income tax laws~~ of the United States. Income taxes are accounted for pursuant to ASC 740 “Accounting for Income Taxes,” which is an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in our financial statements or tax returns. The charge for taxes is based on the results for the period as adjusted for items, which are non-assessable or disallowed. It is calculated using tax rates that have been enacted or substantively enacted by the balance sheet date.Revenue

~~Deferred tax~~Cost ~~is accounted for using the balance sheet liability method in respect~~ of ~~temporary~~revenue ~~differences~~includes ~~arising from differences between~~ the ~~carrying~~ ~~amount~~cost of ~~assets~~internal ~~and~~labor ~~liabilities in the financial statements~~ and ~~the~~related ~~corresponding~~benefits, ~~tax~~travel ~~basis used in the computation of assessable~~expenses ~~tax~~ related ~~profit.~~to Inconsulting ~~principle~~services, ~~deferred~~subcontractor ~~tax~~costs, ~~liabilities~~other ~~are~~related ~~recognized~~consulting ~~for all taxable temporary differences~~costs, and ~~deferred~~other ~~tax~~overhead ~~assets~~costs. ~~are recognized~~These tocosts ~~the~~are ~~extent~~recorded ~~that~~as itoperating isexpenses. ~~probably~~For ~~that~~the three ~~taxable~~months ~~profit~~ended ~~will~~February 29, be2024, ~~available~~and ~~against~~February 28, ~~which~~2023, ~~deductible~~there ~~temporary~~were ~~differences~~no ~~can be~~costs ~~utilized~~of revenue.

~~Deferred tax~~Operating is calculated using tax rates that are expected to apply to the period when the asset is realized, or the liability is settled. Deferred tax is charged or credited in the income statement, except when it is related to items credited or charged directly to equity, in which case the deferred tax is changed to equity. Deferred tax assets and liabilities are offset when they relate to income taxes levied by the same taxation authority, and we intend to settle its current tax assets and liabilities on a net basis.Expenses

~~Stock-based~~For the three months ended February 29, 2024, operating expenses were $72,851 representing a decrease of $54,480 over the operating expenses of $127,331 for the three months ended February 28, 2023. This decrease in operating expenses was mainly driven by a decrease in professional fees related to becoming and being a public company plus our current ~~Compensation~~ emphasis on reducing costs.

~~Stock-based compensation~~For ~~is accounted for based on~~ the ~~requirements~~three ofmonths ~~the~~ended ~~Share-Based~~February 29, ~~Payment~~2024, ~~topic of Accounting Standards Codification (“ASC”) 718 which requires recognition in the financial statements of the cost of employee~~ and ~~director~~February 28, ~~services~~2023, ~~received~~operating inexpenses ~~exchange~~consisted ~~for an award~~ of ~~equity instruments over~~ the period the employee or director is required to perform the services in exchange for the award. The Accounting Standards Codification also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award.following:

Pursuant to ASC Topic 505-50, for share-based payments to consultants and other third-parties, compensation expense is determined at the “measurement date.” The expense is recognized over the period of services or the vesting period, whichever is applicable. Until the measurement date is reached, the total amount of compensation expense remains uncertain. We record compensation expenses based on the fair value of the award at the reporting date. The awards to consultants and other third parties are then revalued, or the total compensation is recalculated based on the then current fair value, at each subsequent reporting date.

	For the Three months ended February 29, 2024		For the Three months ended February 28, 2023
Selling expenses	$	520	$	970
Professional fees		41,918		70,235
Other general and administrative expenses		30,412		56,126
	$	72,851	$	127,331

~~Recent Accounting Pronouncements~~17

~~In August 2016,~~● ~~the~~Our ~~Financial~~selling ~~Accounting~~expenses ~~Standards~~mainly ~~Board~~include ~~(“FASB”)~~our ~~issued~~marketing ~~Accounting~~and ~~Standards~~sales ~~Update~~staff’s ~~(“ASU”) 2016-15,~~salaries ~~Statement~~and ofrelated ~~Cash~~benefits, ~~Flows~~plus ~~(Topic~~travel ~~230):~~and ~~Classification~~entertainment ofcosts ~~Certain~~incurred ~~Cash~~by ~~Receipts~~our ~~and~~sales ~~Cash Payments~~department. ~~This~~Selling ~~ASU~~expenses ~~addresses~~totaled ~~the~~$520 ~~classification of~~for ~~certain~~the ~~specific~~three ~~cash~~months ~~flow~~ended ~~issues~~February ~~including~~29, ~~debt~~2024, ~~prepayment~~and or$970 ~~extinguishment~~for ~~costs,~~the ~~settlement~~three ofmonths ~~certain~~ended ~~debt~~February ~~instruments~~28, ~~contingent consideration~~2023. ~~payments~~Selling ~~made~~expense ~~after~~as a ~~business~~percentage ~~combination, proceeds from the settlement~~ of ~~certain~~revenue ~~insurance claims and distributions received from equity method investees. This ASU is effective~~ for ~~fiscal~~the ~~years~~three ~~beginning~~months ~~after~~ended ~~December 15,~~February ~~2017~~29, ~~and interim periods within those fiscal years~~2024, ~~with~~is ~~early adoption permitted~~1.4% Anand ~~entity~~for ~~that elects early adoption must adopt all of~~ the ~~amendments~~three inmonths ~~the same~~ended ~~period.~~February We28, ~~are~~2023, ~~currently evaluating~~ the ~~impact~~percentage itis ~~may have on our consolidated financial statements~~194%.

~~Other~~ ● Professional fees primarily consisted of accounting ~~standards~~fees, ~~that~~legal ~~have~~service ~~been~~fees, ~~issued~~consulting orfees, ~~proposed~~investor byrelations ~~FASB~~service ~~that~~charges, doOTC ~~not~~markets ~~require~~application ~~adoption~~and ~~until~~listing afees ~~future~~and ~~date~~other ~~are~~fees ~~not~~incurred ~~expected~~for services related to ~~have~~ becoming and being a ~~material~~public ~~impact~~company. onFor ~~our~~the ~~consolidated~~three ~~financial~~months ~~statements~~ended ~~upon~~February ~~adoption~~29, 2024, and February 28, 2023, professional fees amounted to $41,918 and $70,235, respectively, a decrease of $28,317 or 40.3%. WeThe dodecrease ~~not~~was ~~discuss~~largely ~~recent~~attributable ~~pronouncements~~to ~~that~~a ~~are~~decrease ~~not~~of ~~anticipated~~ $39,000 in audit fees; a decrease of $2,500 in accounting fees; a decrease of $1,250 in legal fees; and a decrease of $2,614 in expenses to ~~have~~our contractors in China. The decreases were offset by an ~~impact~~increase onof or$12,000 ~~are~~in ~~unrelated~~medical industry consultants and an increase of $5,132 stock market and transfer agent fees incurred in being a public company. We expect professional fees to be significant as we incur significant costs associated with our ~~consolidated~~public ~~financial~~company ~~condition~~reporting requirements, ~~results~~and ofcosts ~~operations~~associated with newly applicable corporate governance requirements, ~~cash~~including ~~flows~~requirements orunder ~~disclosures~~the Sarbanes-Oxley Act of 2002 and other rules implemented by the Securities and Exchange Commission.

17● Other general and administrative expenses mainly consisted of wages and payroll taxes of our employees, compensation to our officers and board members, automobile expenses, office supplies, rent, bank service charges, depreciation, and other miscellaneous items. Other general and administrative expenses totaled $30,412 for the three months ended February 29, 2024, as compared to $56,126 for the three months ended February 28, 2023, a decrease of $25,714. The decrease was primarily attributable to a decrease of $8,000 in compensation to our officers; a decrease of $5,565 in depreciation; a decrease of $8,080 in office supplies and software; a decrease of $1,399 in rent; and a decrease of $2,444 in travel and other G&A expenses. These decreases were offset primarily by an increase in the wages and payroll taxes of our employees of $1,727.

~~RESULTS OF~~Income ~~OPERATIONS~~(Loss) from Operations

~~Comparison of~~As ~~Results~~a result of ~~Operations~~the foregoing, for the ~~Nine~~three months ended ~~August~~February 3129, ~~2023~~2024, ~~and~~loss ~~August~~from operations amounted to $(34,851), as compared to loss from operations of $(126,831) for the three months ended February 3128, ~~2022~~2023.

~~Revenue~~Other Income (Expense)

~~For the~~Other ~~nine~~income ~~months~~includes ~~ended~~dividends ~~August 31,~~and ~~2023,~~interest ~~total~~income ~~revenues~~from ~~amounted~~stock todividends ~~$75,500,~~and ~~all~~bank deposits ofthat ~~which~~amounted ~~consisted~~to of$1,125 ~~consulting~~and ~~revenue.~~$900, ~~For~~for the ~~nine~~ three months ended ~~August~~February 3129, ~~2022~~2024, ~~revenue~~and ~~was~~February 28, ~~$-0-~~2023, ~~which consisted of $-0- of consulting revenue~~respectively. ~~The limited amount of revenue was due to our current emphasis on planning and preparation for our future revenue.~~

~~Cost~~ The Company had realized gains on equity investments of ~~Revenue~~$-0- for the three months ended February 29, 2024, and $27,610 for the three months ended February 28, 2023. The Company had unrealized gains on equity investments of $9,402 for the three months ended February 29, 2024, and unrealized losses on equity investments of $(50,407) for the three months ended February 28, 2023. For the three months ended February 29, 2024, and February 28, 2023, the Company $-0- sales of capital assets for each period.

~~Cost of~~The ~~revenue~~Company ~~includes~~had ~~the~~$375 ~~cost~~interest ofexpense ~~internal~~for ~~labor~~the ~~and~~three ~~related~~months ~~benefits,~~ended ~~travel expenses related to consulting services~~February 29, ~~subcontractor costs~~2024, ~~other~~ ~~related consulting costs,~~ and ~~other~~$0 ~~overhead~~interest ~~costs.~~expense ~~These~~for ~~costs are recorded as operating expenses. For~~ the ~~nine~~three months ended ~~August~~February 3128, ~~2023,~~ ~~and August 31, 2022, there were no costs of revenue~~2023.

~~Operating Expenses~~Income Taxes

~~For~~ We did not have any income tax expense for the ~~nine~~three months ended ~~August~~February 3129, ~~2023~~2024, ~~operating~~and ~~expenses~~February 28, ~~were $319~~2023,~~802~~ ~~representing~~since anwe ~~increase~~did ofnot ~~$61,402~~have ~~over~~any ~~the~~taxable ~~operating~~income ~~expenses of~~in ~~$258,400 for~~ the ~~nine~~periods ~~months~~which ~~ended~~was ~~August 31,~~not ~~2022.~~reduced ~~This~~by prior ~~increase~~net in operating ~~expenses~~loss ~~was~~carry ~~mainly~~forwards ~~driven~~or reduced by anthe ~~increase~~exclusion inof ~~professional~~any unrealized ~~fees~~ gains/(losses) ~~related~~on toequity ~~becoming~~investments, ~~and~~which ~~being~~are aexcluded ~~public~~from ~~company plus~~ our ~~current~~taxable ~~emphasis~~income onuntil they ~~planning~~become ~~and~~realized ~~preparation~~gains/(losses) ~~for~~on ~~our~~equity ~~future revenue~~investments.

~~For the nine months ended August 31, 2023, and August 31, 2022, operating expenses consisted of the following:~~18

	For the Nine months ended August 31, 2023		For the Nine months ended August 31, 2022
Selling expenses	$	13,705	$	8,680
Professional fees		190,036		208,231
Other general and administrative expenses		116,061		41,489
	$	319,802	$	258,400

Net Income (Loss)

●The ~~Our~~net ~~selling~~loss ~~expenses mainly include our marketing and sales staff’s salaries and related benefits, and travel and entertainment costs incurred by our sales department. Selling expenses totaled $13,705~~ for the ~~nine~~three months ended ~~August 31~~February 29, ~~2023~~2024, ~~and~~was $8(24,~~680~~699) ~~for~~and the ~~nine~~net ~~months~~loss ~~ended August 31, 2022. Selling expense as a percentage of revenue~~ for the ~~nine~~three months ended ~~August 31~~February 28, 2023 ~~is 18.1% and for the nine months ended August 31~~, ~~2022~~was ~~the percentage is not calculable~~$(153,913).

●Liquidity ~~Professional fees primarily consisted of accounting fees, legal service fees, consulting fees, investor relations service charges, OTC markets application~~ and ~~listing~~Capital fees and other fees incurred for services related to becoming and being a public company. For the nine months ended August 31, 2023, and August 31, 2022, professional fees amounted to $190,036 and $208,231, respectively, a decrease of $18,195 or 8.7%. The decrease was largely attributable to a decrease of $10,741 in expenses to our contractors in China and a decrease of $40,750 in fees paid to our Officers and BOD members. The decreases were offset by an increase of $37,707 in legal, accounting, and medical industry consultants plus audit and stock market fees incurred in being a public company. We expect professional fees to be significant as we incur significant costs associated with our public company reporting requirements, and costs associated with newly applicable corporate governance requirements, including requirements under the Sarbanes-Oxley Act of 2002 and other rules implemented by the Securities and Exchange Commission.Resources

18Liquidity is the ability of a company to generate funds to support its current and future operations, satisfy its obligations and otherwise operate on an ongoing basis. On February 29, 2024, and November 30. 2023, we had cash balances of $97,856 and $93,890, respectively. These funds are kept in financial institutions located in United States. We had total liabilities of $61,068 on February 29, 2024, of which $10,693 for accounts payable and accrued liabilities and $50.375 for a related party note payable. We had total liabilities of $16,214 on November 30, 2023, of which $16,214 is for accounts payable and accrued liabilities. As of February 29, 2024, and November 30. 2023, the Company had accumulated earnings/(deficits) of $(781,227) and $(756,528), respectively.

●We ~~Other~~currently ~~general~~have ~~and~~no ~~administrative~~agreements ~~expenses mainly consisted of wages~~ and ~~payroll~~arrangements ~~taxes~~with ofany ~~our~~person ~~employees,~~to ~~automobile~~obtain ~~expenses,~~funds ~~office~~through bank ~~supplies~~loans, ~~rent,~~lines ~~bank~~of ~~service~~credit ~~charges,~~or ~~depreciation,~~any ~~and~~ other ~~miscellaneous items~~sources. ~~Other~~Since ~~general~~the ~~and~~Company ~~administrative~~has ~~expenses~~no ~~totaled~~such ~~$116,061~~arrangements or ~~for~~plans ~~the~~currently ~~nine~~in ~~months ended August 31~~effect, ~~2023,~~its asinability ~~compared~~ to ~~$41,489~~raise funds for the ~~nine~~above ~~months~~purposes will ~~ended~~have ~~August~~a ~~31,~~severe ~~2022,~~negative animpact ~~increase~~on ofits ~~$74,572.~~ability ~~The increase was primarily attributable~~ to anremain ~~increase~~a inviable ~~the wages and payroll taxes of our employees of $55,584; an increase of $14,114 in office supplies; an increase of $9,671 in depreciation expense;~~company.

~~Income (Loss)~~Cash flows from ~~Operations~~Operating Activities

~~As a~~Operating ~~result~~activities ofused ~~the foregoing~~$(46,034) ~~for~~in cash during the ~~nine~~three months ended ~~August~~February 3129, ~~2023~~2024, ~~loss~~as ~~from~~compared ~~operations~~with ~~amounted~~using to $(~~425~~106,~~363~~876) for the three months ended February 28, as2023. ~~compared~~The ~~to loss~~decrease ~~from~~in ~~operations~~cash ofused ~~$(1,426,787)~~in ~~for~~operating activities during the ~~nine~~three months ended ~~August~~February 3129, ~~2022~~2024, is primarily due to the increase consulting income and the decrease in operating expenses described above.

~~Other Income~~Cash ~~(Expense)~~flows from Investing Activities

~~Other income~~For ~~includes~~the ~~dividends~~three ~~and~~months ~~interest~~ended ~~income from stock dividends and bank deposits and interest income from lease receivable that amounted to $2~~February 29,~~550~~ ~~and $220~~2024, ~~for~~ the ~~nine~~cash ~~months~~flows ~~ended~~in ~~August 31,~~investing ~~2023,~~activities ~~and~~provided ~~August 31,~~$-0- ~~2022,~~in ~~respectively~~net proceeds.

~~Other income~~For ~~also~~the ~~includes~~three ~~interest~~months ~~income~~ended ~~from~~February 28, a2023, ~~lease~~the ~~receivable~~Company’s ~~that~~cash ~~amounted~~flows toin investing activities provided $~~-0-and~~42,672 in net proceeds comprised of $452,~~228~~227 ~~for~~in net proceeds provided by the ~~nine~~sale ~~months~~of ~~ended~~investment ~~August 31~~equities; $(9, ~~2023,~~170) used in the purchase of investment equities and ~~August 31,~~$(385) ~~2022~~in proceeds used in the purchase of vending machines.

~~The Company~~Cash ~~had~~flows ~~realized~~from ~~gains~~Financing on equity investments of $60,233 for the nine months ended August 31, 2023, and $182,919 for the nine months ended August 31, 2022. The Company had unrealized losses on equity investments of $(163,770) for the nine months ended August 31, 2023, and $(1,355,754) for the nine months ended August 31, 2022. For the nine months ended August 31, 2023, the Company sold computer equipment for a loss of $(25,233) and sold vending machines for a loss of $(49,656) for a total loss on the sale of capital assets of $(74,889). For the nine months ended August 31, 2023, the Company and $-0- sales of capital assets.Activities

~~The Company~~For ~~had $0 interest expense for~~ the ~~nine~~three months ended ~~August~~February 3129, ~~2023~~2024, ~~and~~the Company received $050,000 ~~interest~~in ~~expense~~proceeds ~~for~~provided by a related party loan. For the ~~nine~~three months ended ~~August~~February 3128, ~~2022~~ 2023, the Company’s financing activities provided $-0- in proceeds.

~~Income Taxes~~19

~~We did~~Our ~~not~~capital ~~have~~requirements ~~any income taxes expense~~ for the ~~nine~~next twelve months ~~ended~~primarily ~~August 31,~~relate ~~2023,~~to ~~and~~cash ~~August 31,~~to ~~2022~~pay salaries, ~~since~~consulting wefees ~~did~~and ~~not~~fees ~~have any~~related ~~taxable~~to ~~income~~third inparties’ ~~the~~professional ~~periods~~services. ~~which~~All ~~was~~funds ~~not~~received ~~reduced~~have bybeen ~~prior~~primarily ~~net~~expended ~~operating~~in ~~loss~~the ~~carry~~furtherance of ~~forwards~~growing orthe ~~reduced~~business. byThe ~~the~~following ~~exclusion~~trends ofare ~~any unrealized~~reasonably ~~gains/(losses)~~likely onto ~~equity~~result ~~investments,~~in ~~which~~a material ~~are~~decrease ~~excluded~~in ~~from~~ our ~~taxable~~liquidity ~~income~~over ~~until~~the ~~they~~near ~~become~~to ~~realized~~long ~~gains/(losses) on equity investments.~~term:

~~Net Income~~● ~~(Loss)~~An increase in working capital requirements to finance our current business;

~~The net~~● ~~loss~~Addition ~~for~~of ~~the~~administrative ~~nine months ended August 31, 2023, was $(425,363)~~ and ~~the~~sales ~~net~~personnel ~~loss~~as ~~for~~ the ~~nine~~business ~~months~~grows; ~~ended August 31, 2022, was $(1,426,787).~~and

19● The cost of being a public company.

~~Liquidity~~We will need to raise additional funds, particularly if we are unable to generate positive cash flow as a result of our operations. We estimate that based on current plans and ~~Capital~~assumptions, ~~Resources~~that our available cash will be insufficient to satisfy our cash requirements under our present operating expectations. Other than working capital, advances received from related parties and funds received pursuant to securities purchase agreements, we presently have no other significant alternative sources of working capital. We have used these funds to fund our operating expenses, pay our obligations and grow our company. We will need to raise significant additional capital to fund our operations and to provide working capital for our ongoing operations and obligations. Therefore, our future operation is dependent on our ability to secure additional financing. Financing transactions may include the issuance of equity or debt securities, obtaining credit facilities, or other financing mechanisms. However, the trading price of our common stock and a downturn in the U.S. equity and debt markets could make it more difficult to obtain financing through the issuance of equity or debt securities. Even if we are able to raise the funds required, it is possible that we could incur unexpected costs and expenses or experience unexpected cash requirements that would force us to seek alternative financing. Furthermore, if we issue additional equity or debt securities, stockholders may experience additional dilution or the new equity securities may have rights, preferences or privileges senior to those of existing holders of our common stock. The inability to obtain additional capital may restrict our ability to grow and may reduce our ability to continue to conduct business operations. If we are unable to obtain additional financing, we will be required to cease our operations. To date, we have not considered this alternative, nor do we view it as a likely occurrence.

~~Liquidity is~~Contractual ~~the~~Obligations ~~ability of a company to generate funds to support its current~~ and future operations, satisfy its obligations and otherwise operate on an ongoing basis. On August 31, 2023, and November 30. 2022, we had cash balances of $165,621 and $252,956, respectively. These funds are kept in financial institutions located in United States. We had total liabilities of $34,191 on August 31, 2023, of which $1,254 is a liability for the future 2 monthly lease payments of $627.24 for the RightOff-~~of-Use~~Balance ~~lease~~Sheet of an automobile; $32,937 for accounts payable and accrued liabilities and $-0- representing the unearned income on our lease contract receivable. We had total liabilities of $34,106 on November 30. 2022, of which $6,900 is a liability for the future 11 monthly lease payments of $627.24 for the Right-of-Use lease of an automobile; $9,689 for accounts payable and accrued liabilities and $17,517 for unearned income on our lease contract receivable. As of August 31, 2023, and November 30. 2022, the Company had accumulated earnings/(deficits) of $(681,486) and $(256,123), respectively.Arrangements

~~We currently~~Contractual have no agreements and arrangements with any person to obtain funds through bank loans, lines of credit or any other sources. Since the Company has no such arrangements or plans currently in effect, its inability to raise funds for the above purposes will have a severe negative impact on its ability to remain a viable company.Obligations

~~Covid 19~~We presently do not have any contractual obligations.

~~A novel strain of coronavirus (“Covid~~Off-~~19”)~~balance ~~emerged~~Sheet globally in December 2019 and was declared a pandemic and its effects are ongoing. The extent to which Covid-19 has or will impact our customers, business, results and financial condition will depend on current and future developments, which are highly uncertain and cannot be predicted at this time. While the Company’s day-to-day operations beginning March 2020 have been impacted, we have suffered less immediate impact as most staff and contractors can work remotely and can continue to develop our product offerings.Arrangements

~~That said,~~We wedo not have ~~seen~~any ~~our~~off-balance ~~business~~sheet ~~opportunities~~arrangements ~~develop~~that ~~more~~have ~~slowly~~or asare ~~business~~reasonably ~~partners~~likely to ~~and~~have ~~potential~~a ~~customers~~current ~~are~~or ~~dealing~~future ~~with~~effect ~~the~~on ~~effects of~~our ~~Covid-19~~financial ~~issues~~condition, ~~working~~changes ~~remotely~~in ~~and~~financial condition, ~~these~~revenues ~~issues~~or ~~are~~expenses, ~~causing~~results ~~delays~~of inoperations, ~~decision~~liquidity, ~~making~~capital ~~and~~expenditures or ~~finalization~~capital ofresources ~~negotiations~~that ~~and~~is ~~agreements~~material to investors.

~~Cash flows from Operating Activities~~20

~~Operating activities~~Since ~~used $(206~~inception,~~483)~~ inour ~~cash~~principal ~~during~~sources of operating funds have been proceeds from equity financing including the ~~nine~~sale ~~months~~of ~~ended~~our ~~August 31,~~Common ~~2023,~~Stock asto ~~compared~~initial ~~with~~investors ~~using~~known to ~~$(201,564)~~management ~~for~~and principal shareholders of the ~~nine~~Company. We do not expect that our ~~months~~ current ~~ended~~cash ~~August 31,~~on ~~2022~~hand will fund our existing operations. ~~The~~We ~~increase~~will inneed ~~cash~~to ~~used~~raise additional capital in ~~operating~~order ~~activities~~to ~~during~~execute ~~the~~our ~~nine~~business ~~months~~plan ~~ended~~and ~~August 31,~~growth ~~2023,~~goals for at least the next twelve-month period thereafter. If the Company is ~~primarily~~unable ~~due~~to raise sufficient additional funds, it will have to ~~the~~execute ~~payment~~a ofslower ~~employee~~than ~~wages~~planned growth path, reduce overhead and ~~the~~scale ~~general~~back its business plan until sufficient additional capital is raised to support further operational expansion and ~~administrative~~growth. ~~expenses~~There ~~described~~can ~~above~~be no assurance that such a plan will be successful.

~~Cash flows from Investing Activities~~Inflation

~~For the~~The ~~nine~~effect ~~months ended August 31, 2023, the cash flows in investing activities provided $119,148 in net proceeds comprised~~ of ~~$103,658 in~~inflation ~~proceeds~~on ~~provided~~our byrevenue ~~the sale of investment equities; $(30,125) in proceeds used in the purchase of investment equities; $46,000 in proceeds provided by the sale of capital assets;~~ and ~~$(385)~~operating inresults ~~proceeds~~was ~~used~~not ~~in the purchase of vending machines~~significant.

~~For the~~ITEM ~~nine~~3. ~~months~~QUANTITATIVE ~~ended~~AND ~~August 31,~~QUALITATIVE ~~2022,~~DISCLOSURES ~~the~~ABOUT ~~Company’s~~MARKET cash flows in investing activities used $(24,849) in net proceeds comprised of $267,891 in net proceeds provided by the sale of investment equities; $(125,740) in proceeds used in the purchase of investment equities; $-0- in proceeds provided by the sale of capital assets; $(98,745) in proceeds used in the purchase of vending machines; and $(68,255) in proceeds used in the purchase of equipment leased to othersRISK.

~~Cash flows~~As ~~from~~a ~~Financing~~smaller ~~Activities~~reporting company, as defined in Rule 12b-2 of the Exchange Act, we are not required to provide the information required by this Item.

~~For the~~ITEM ~~nine months ended August 31, 2023, the Company used $-0- in cash flows in financing activities~~4. ~~For~~CONTROLS ~~the~~AND ~~nine months ended August 31, 2022, the Company’s financing activities provided $26,195, all of which was provided by the proceeds of the issuance of common stock.~~PROCEDURES

20Evaluation of Disclosure Controls and Procedures

~~Our~~We maintain disclosure controls and procedures that are designed to ensure that material ~~capital~~ information ~~requirements~~required ~~for~~to be disclosed in our periodic reports filed under the ~~next~~Securities Exchange ~~twelve~~Act ~~months~~of ~~primarily~~1934, ~~relate~~as amended, or 1934 Act, is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms and to ~~cash~~ensure that such information is accumulated and communicated to ~~pay~~our ~~salaries~~management, ~~consulting~~including ~~fees~~our Chief Executive Officer and ~~fees~~Chief ~~related~~Financial Officer as appropriate, to ~~third~~allow ~~parties’ professional~~timely ~~services~~decisions regarding required disclosure. ~~All~~We ~~funds~~carried out ~~received~~an ~~have~~evaluation, ~~been~~under ~~primarily~~the ~~expended~~supervision inand with the ~~furtherance~~participation of ~~growing~~our management, including the ~~business.~~principal ~~The~~executive ~~following~~officer ~~trends~~and the principal financial officer (principal ~~are~~ financial ~~reasonably~~officer), ~~likely~~of tothe ~~result~~effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rule 13(a)-15(e) ~~material~~under ~~decrease~~the in1934 ~~our~~Act, ~~liquidity~~as ~~over~~of the ~~near~~end toof ~~long~~the ~~term:~~period covered by this report. Based on this evaluation, because of the Company’s limited resources and limited number of employees, management concluded that our disclosure controls and procedures were ineffective as of February 29, 2024.

●Changes ~~An increase~~ in ~~working~~Internal ~~capital~~Controls ~~requirements~~over toFinancial ~~finance our current business;~~Reporting

●There ~~Addition~~were ofno ~~administrative~~changes ~~and~~(including ~~sales~~corrective ~~personnel~~actions aswith regard to material weakness) in our internal controls over financial reporting that occurred during the ~~business~~period covered ~~grows;~~by ~~and~~this report that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

~~● The cost of being a public company.~~21

~~We will~~PART ~~need~~II to- ~~raise~~OTHER additional funds, particularly if we are unable to generate positive cash flow as a result of our operations. We estimate that based on current plans and assumptions, that our available cash will be insufficient to satisfy our cash requirements under our present operating expectations. Other than working capital, advances received from related parties and funds received pursuant to securities purchase agreements, we presently have no other significant alternative sources of working capital. We have used these funds to fund our operating expenses, pay our obligations and grow our company. We will need to raise significant additional capital to fund our operations and to provide working capital for our ongoing operations and obligations. Therefore, our future operation is dependent on our ability to secure additional financing. Financing transactions may include the issuance of equity or debt securities, obtaining credit facilities, or other financing mechanisms. However, the trading price of our common stock and a downturn in the U.S. equity and debt markets could make it more difficult to obtain financing through the issuance of equity or debt securities. Even if we are able to raise the funds required, it is possible that we could incur unexpected costs and expenses or experience unexpected cash requirements that would force us to seek alternative financing. Furthermore, if we issue additional equity or debt securities, stockholders may experience additional dilution or the new equity securities may have rights, preferences or privileges senior to those of existing holders of our common stock. The inability to obtain additional capital may restrict our ability to grow and may reduce our ability to continue to conduct business operations. If we are unable to obtain additional financing, we will be required to cease our operations. To date, we have not considered this alternative, nor do we view it as a likely occurrence.INFORMATION

~~Going Concern~~ITEM 1. LEGAL PROCEEDINGS

~~The~~From ~~Company’s~~time ~~financial statements~~to ~~have been prepared on a going concern basis~~time, ~~which~~the ~~contemplates~~Company ~~the~~may ~~realization~~become ofinvolved ~~assets~~in ~~and~~legal ~~settlement~~proceedings ofor ~~liabilities~~be ~~and~~subject ~~commitments~~ to claims arising in the ~~normal~~ordinary course of its business. ~~For~~The ~~the nine months ended August 31, 2023, the~~ Company ~~incurred~~is not presently a ~~net~~party ~~loss~~to ofany ~~$(425,363), of~~legal ~~which~~proceedings ~~$60~~that,~~233~~ isif indetermined ~~realized~~adversely ~~gains~~to onit, ~~equity~~would ~~investments~~individually or ~~and~~taken ~~$(163,770)~~together ishave ~~from~~a ~~unrealized~~material ~~losses~~adverse effect on ~~equity~~its ~~investments.~~business, ~~For~~operating ~~the nine~~results, ~~months~~ financial ~~ended August 31~~condition, ~~2022,~~or ~~the~~cash ~~Company~~flows. ~~realized~~Regardless ~~a net loss~~ of ~~$(1,426,787)~~the ~~of which $182~~outcome,~~919~~ islitigation ~~from~~can ~~realized gains and $(1,355,754)~~have is an ~~from~~adverse ~~unrealized~~impact ~~losses~~ on ~~equity~~the ~~investments. The~~ Company ~~had~~because ~~accumulated earnings/(deficits)~~ of ~~$(681,486)~~defense asand ofsettlement ~~August 31~~costs, ~~2023,~~diversion ~~and accumulated earnings/(deficits)~~ of ~~$(256,123)~~management asresources ofand ~~November 30.~~other ~~2022. These~~ factors~~, among others, raise substantial doubt about the Company’s ability to continue as a going concern~~.

~~Contractual Obligations~~ITEM ~~and~~1A. ~~Off-Balance~~RISK ~~Sheet Arrangements~~FACTORS

~~Contractual~~Our business, financial condition, results of operations, and cash flows may be impacted ~~Obligations~~ by a number of factors, many of which are beyond our control, including those set forth in our most recent Annual Report on Form 10-K for the year ended November 30, 2023, the occurrence of any one of which could have a material adverse effect on our actual results. There have been no material changes to the Risk Factors previously disclosed in our Annual Report on Form 10-K for the year ended November 30, 2023.

~~We presently~~ITEM do2. ~~not~~UNREGISTERED ~~have~~SALES ~~any~~OF ~~contractual~~EQUITY ~~obligations.~~SECURITIES AND USE OF PROCEEDS

~~Off-balance Sheet~~There ~~Arrangements~~were no unregistered sales of the Company’s equity securities during the period ended February 29, 2024.

~~We do~~ITEM ~~not~~3. ~~have~~DEFAULTS ~~any~~UPON ~~off-balance~~SENIOR sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.SECURITIES

~~Since inception,~~There ~~our~~were ~~principal~~no ~~sources~~defaults ofupon ~~operating~~senior ~~funds~~securities ~~have~~during ~~been proceeds from equity financing including~~ the sale of our Common Stock to initial investors known to management and principal shareholders of the Company. We do not expect that our current cash on hand will fund our existing operations. We will need to raise additional capital in order to execute our business plan and growth goals for at least the next twelve-month period ~~thereafter.~~ended ~~If the Company is unable to raise sufficient additional funds~~February 29, it will have to execute a slower than planned growth path, reduce overhead and scale back its business plan until sufficient additional capital is raised to support further operational expansion and growth2024. ~~There can be no assurance that such a plan will be successful.~~

~~Inflation~~ITEM 4. MINE SAFETY DISCLOSURES

~~The effect~~Not ~~of inflation on our revenue and operating results was not significant~~Applicable.

21ITEM 5. OTHER INFORMATION

~~ITEM 3. QUANTITATIVE~~There ~~AND~~is ~~QUALITATIVE~~no ~~DISCLOSURES~~other ~~ABOUT~~information ~~MARKET~~required ~~RISK~~to be disclosed under this item that was not previously disclosed.

~~As a smaller reporting company, as defined in Rule 12b-2 of the Exchange Act, we are not required to provide the information required by this Item.~~22

ITEM 4 6. ~~CONTROLS~~ ~~AND PROCEDURES~~EXHIBITS

~~Evaluation~~ The following exhibits are filed as part of, ~~Disclosure~~or ~~Controls~~incorporated ~~and~~by ~~Procedures~~reference into, this Quarterly Report on Form 10-Q.

We maintain disclosure controls and procedures that are designed to ensure that material information required to be disclosed in our periodic reports filed under the Securities Exchange Act of 1934, as amended, or 1934 Act, is recorded, processed, summarized, and reported within the time periods specified in the SEC’s rules and forms and to ensure 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 the principal executive officer and the principal financial officer (principal financial officer), of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rule 13(a)-15(e) under the 1934 Act, as of the end of the period covered by this report. Based on this evaluation, because of the Company’s limited resources and limited number of employees, management concluded that our disclosure controls and procedures were ineffective as of August 31, 2023.

Exhibit No.		Exhibit Description
31.1*		Certification of Chief Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

31.2*		Certification of Chief Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

32*		Certification of Chief Executive Officer & Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

~~Changes in~~* ~~Internal~~Filed ~~Controls over Financial Reporting~~herewith

There were no changes (including corrective actions with regard to material weakness) in our internal controls over financial reporting that occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.23

22SIGNATURES

~~PART~~Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant II has -duly ~~OTHER~~caused ~~INFORMATION~~this report to be signed on its behalf by the undersigned hereunto duly authorized.

ITEM 1. LEGAL PROCEEDINGS

	HESTIA INSIGHT INC.
	(Registrant)

Date: April 22, 2024	By:	/s/ Edward Lee
		Edward Lee
		Chief Executive Officer, President and Director (Principal Executive Officer)

Date: April 22, 2024	By:	/s/ Edward Lee
		Edward Lee
		Chief Financial Officer (Principal Financial and Accounting Officer)

From time to time, the Company may become involved in legal proceedings or be subject to claims arising in the ordinary course of its business. The Company is not presently a party to any legal proceedings that, if determined adversely to it, would individually or taken together have a material adverse effect on its business, operating results, financial condition, or cash flows. Regardless of the outcome, litigation can have an adverse impact on the Company because of defense and settlement costs, diversion of management resources and other factors.24

ITEM 1A. RISK FACTORS

Our business, financial condition, results of operations, and cash flows may be impacted by a number of factors, many of which are beyond our control, including those set forth in our most recent Annual Report on Form 10-K for the year ended November 30, 2022, the occurrence of any one of which could have a material adverse effect on our actual results. There have been no material changes to the Risk Factors previously disclosed in our Annual Report on Form 10-K for the year ended November 30, 2022.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

There were no unregistered sales of the Company’s equity securities during the period ended August 31, 2023.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

There were no defaults upon senior securities during the period ended August 31, 2023.

ITEM 4. MINE SAFETY DISCLOSURES

Not Applicable.

ITEM 5. OTHER INFORMATION

There is no other information required to be disclosed under this item that was not previously disclosed.

ITEM 6. EXHIBITS

The following exhibits are filed as part of, or incorporated by reference into, this Quarterly Report on Form 10-Q.

Exhibit No.		Exhibit Description
31.1*		Certification of Chief Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2*		Certification of Chief Financial Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32*		Certification of Chief Executive Officer & Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

* Filed herewith

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	HESTIA INSIGHT INC.
	(Registrant)
Date: October 13, 2023	By:	/s/ Edward Lee
		Edward Lee
		Chief Executive Officer, President and Director (Principal Executive Officer)
Date: October 13, 2023	By:	/s/ Edward Lee
		Edward Lee
		Chief Financial Officer (Principal Financial and Accounting Officer)

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