true false FY 2021 --04-30 The following Form 10-K should be read as of the date it was originally filed, August 12, 2021. The Form 10-K originally filed on August 12, 2021, has been amended herein, to include adjustments to the financial statements and associated notes. 0001811530

 2020-05-01
 2021-04-30

 2020-10-31

 2021-08-12

 2021-04-30

 2020-04-30

 2020-04-15
 2020-04-30

 2020-04-14

 2020-04-15
 2021-04-30

 2021-01-28

 2020-04-15
 2021-05-30

 2021-05-01
 2021-08-12

 2021-07-23

 UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 FORM 10-K/A

 AMENDMENT NO. 1

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

 FOR
THE FISCAL YEAR ENDED April 30, 2021

 OR

 [ ] 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: 000-56167

 NEXT

 (Exact name of registrant as specified in
its charter)

 Nevada

 85-4008709

 (State or other jurisdiction

 of incorporation or organization)

 (I.R.S. Employer Identification
 No.)

 3F 1-16-13 Ebisu Minami
Shibuya-ku, Tokyo Japan

 150-0022

 (Address of Principal
 Executive Offices)

 (Zip Code)

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

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

 Title
 of each class

 Name of each exchange on which

 registered

 Stock, $0.001

 N/A

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

 [ ] Yes [X] No

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

 [ ] Yes [X] No

 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.

 [X] Yes [ ] No

 Indicate by check mark whether the registrant
has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted
and posted pursuant to Rule 405 of Regulation S-T (§ 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).

 [X] Yes [ ] No

 Indicate by check mark if disclosure of delinquent
filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained,
to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III
of this Form 10-K or any amendment to this Form 10-K.

 [ ]

 Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, a 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 [X] Smaller reporting company [X] Emerging growth company [X]

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

 Indicate by check mark whether the registrant
is a shell company (as defined in Rule 12b-2 of the Exchange Act).

 [ ] Yes
 [X] No

 As of October 31, 2020, the aggregate market value of the
voting common stock held by non-affiliates of the Registrant (without admitting that any person whose shares are not included
in such calculation is an affiliate) was approximately $ 1,264,770.

 As of August 12, 2021, there were 500,000,000
 shares of the Registrant's common stock, par value $0.001 per share, issued and outstanding.

 Explanatory Note: The
following Form 10-K should be read as of the date it was originally filed, August 12, 2021. The Form 10-K originally filed on August
12, 2021, has been amended herein, to include adjustments to the financial statements and associated notes as it relates to the below
matter:

 On
January 28, 2021, our majority shareholder at the time, Next Meats Co., Ltd., ("the Company") along with our Board of Directors,
took action to ratify, affirm, and approve the issuance of 452,352,298 shares of the Company's restricted common stock to Next Meats
Co., Ltd. The shares were originally accounted for based on the fair market value closing price per share of common stock based on the
open market at the time. However, the Company later determined that the subject valuation analysis was not credible resulting
in the subject value conclusion to not be meaningful given the issuance should have been accounted for as a common control transaction.
As such, it is the Company's belief that the open market value of its common shares did not, at that time, reflect the true value
of the shares.

 The
share valuation has been adjusted and is, in the Company's belief, now corrected and accounted for as a common control transaction,
with our now wholly owned subsidiary, at a valuation of $0. The $452,352 increase in the resulting par value of common shares on
the Company's balance sheet has been offset by a corresponding decrease in additional paid in capital in the equity portion
of the Company's balance sheet.

 - 1 -

 TABLE
OF CONTENTS

 NEXT

 PART
 I

 PAGE

 Item

 Business

 Item
 1A

 Risk
 Factors

 Item
 1B

 Unresolved
 Staff Comments

 Item

 Properties

 Item

 Legal
 Proceedings

 Item

 Mine
 Safety Disclosures

 PART
 II

 Item

 Market
 for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

 Item

 Selected
 Financial Data

 Item

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

 Item
 7A

 Quantitative
 and Qualitative Disclosures about Market Risk

 Item

 Financial
 Statements and Supplementary Data

 F1-F9

 Item

 Changes
 in and Disagreements With Accountants on Accounting and Financial Disclosure

 Item
 9A

 Controls
 and Procedures

 Item
 9B

 Other
 Information

 PART
 III

 Item

 Directors,
 Executive Officers and Corporate Governance

 Item

 Executive
 Compensation

 Item

 Security
 Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

 Item

 Certain
 Relationships and Related Transactions, and Director Independence

 Item

 Principal
 Accounting Fees and Services

 PART
 IV

 Item

 Exhibits,
 Financial Statement Schedules

 Signatures

 - 2 -

 Item 1. Business

 Corporate History

 Next
Meats Holdings, Inc. (we, us, our, or the "Company"), formerly known as Turnkey Solutions, Inc., was incorporated on April 15,
2020 in the State of Nevada.

 On
April 15, 2020, Paul Moody was appointed Chief Executive Officer, Chief Financial Officer, and Director of the Company, at the
time known as "Turnkey Solutions, Inc."

 On
October 1, 2020, the Company, at the time known as "Turnkey Solutions, Inc." (the "Company" or "Successor")
announced on Form 8-K plans to participate in a holding company reorganization ("the Reorganization" or "Merger")
with Intermedia Marketing Solutions, Inc. ("IMMM" or "Predecessor") and Intermedia Marketing Solutions
Merger Sub, Inc. ("Merger Sub") collectively (the "Constituent Corporations") pursuant to NRS 92A.180,
NRS A.200, NRS 92A.230 and NRS 92A.250. Immediately prior to the Reorganization, the Company was a direct and wholly owned subsidiary
of Intermedia Marketing Solutions, Inc. and Intermedia Marketing Solutions Merger Sub, Inc. was a direct and wholly owned subsidiary
of the Company.

 The
effective date and time of the Reorganization was October 28, 2020 at 4PM PST (the "Effective Time"). The entire plan
of Merger is on file with Nevada Secretary of State ("NSOS") and included in the Articles of Merger pursuant to NRS
92A.200 Nevada Secretary of State ("NSOS") and attached to and made a part thereof to the Articles of Merger pursuant
to NRS 92A.200 filed with NSOS on October 16, 2020. At the Effective Time, Predecessor merged with and into its indirect and wholly
owned subsidiary, Merger Sub with Predecessor as the surviving corporation resulting in Predecessor as a wholly owned subsidiary
of the Company.

 Concurrently
and after the Effective Time, the Company cancelled all of its stock held in Predecessor resulting in the Company as a stand-alone
and separate entity with no subsidiaries, no assets and negligible liabilities. The assets and liabilities of Predecessor, if any,
remain with Predecessor. The Company has abandoned the business plan of its Predecessor and resumed its former business plan of
a blank check company after completion of the Merger.

 Full
details pertaining to the Reorganization can be viewed in the Company's Form 8-K filed on October 29, 2020.

 On
November 18, 2020 our former controlling shareholder, Flint Consulting Services, LLC sold 35,000,000 shares of common stock
to Next Meats Co., Ltd a Japan Company. The Purchase Price was paid with personal funds of the majority shareholders of Next
Meats Co., Ltd.

 On
the same day, November 18, 2020, Paul Moody resigned from his position of Chief Executive Officer, Chief Financial Officer, President,
Secretary, Treasurer and Director.

 Simultaneous
to Paul Moody's resignations Ryo Shirai was appointed as our Chief Executive Officer and Director, Hideyuki Sasaki as our
Chief Operating Officer and Director, and Koichi Ishizuka as our Chief Financial Officer.

 On
January 8, 2021 our majority shareholder, Next Meats Co., Ltd., a Japan Company, along with our Board of Directors, comprised of
Mr. Koichi Ishizuka, Mr. Ryo Shirai, and Mr. Hideyuki Sasaki, took action to ratify, affirm, and approve a name change of the Company
from Turnkey Solutions, Inc., to Next Meats Holdings, Inc. The Company filed a Certificate of Amendment with the Nevada Secretary
of State ("NVSOS") to enact the name change with an effective date of January 19, 2021. This was previously disclosed
in the Form 8-K we filed on January 25, 2021.

 Also
on January 8, 2021, our majority shareholder Next Meats Co., Ltd., along with our Board of Directors took action to ratify, affirm,
and approve a change of the Company's ticker symbol from TKSI to NXMH.

 Pursuant
to the above, the Company carried out a FINRA corporate action. As a result of the aforementioned actions the Company's CUSIP
number was changed from 90043H102 to 65345L 100. The change in CUSIP, name change, and symbol change were posted on the FINRA daily
list on January 25, 2021 with a market effective date of January 26, 2021.

 On
January 28, 2021, our majority shareholder, Next Meats Co., Ltd., along with our Board of Directors took action to ratify, affirm,
and approve the issuance of 452,352,298 shares of restricted common stock to Next Meats Co., Ltd. The shares were issued for services
rendered to the Company. Following this issuance we now have 500,000,000 shares of common stock issued and outstanding.

 On June 9, 2021 the Company entered into a "Share Cancellation and Exchange Agreement"
(referred to herein as "the Agreement") with Next Meats Co., Ltd., a Japan Company.

 Next Meats Co., Ltd.
is referred to herein as "NMCO", and Next Meats Holdings, Inc., is referred to herein as "the Company",
and or "NXMH." The current shareholders of Next Meats Co., Ltd. are referred to herein as "NMCO shareholders".

 Pursuant to the agreement,
at the effective time of the agreement, NXMH shall acquire NMCO as a wholly owned subsidiary and commensurate with this action,
there shall be a conversion of the NXMH Percentile Share
Interest in exchange for the Company's 100% percentile share interest in NMCO. Immediately prior to the Effective Time,
(defined below) each NMCO shareholder shall cancel and exchange their percentile share interest in NMCO for an equivalent percentile
share interest in NXMH pursuant to each NMCO shareholder's pro rata percentage set forth on the chart below (the
"Cancellation and Exchange"). At the Effective Time, NMCO shall issue NXMH 1,000 shares of its common stock.

 - 3 -

 Effective Time:
Subject to the provisions of the Agreement, prior to the Effective Time, NMCO shall utilize reasonable and best commercial
efforts to complete an audit by an accounting firm that is registered with the Public Company Accounting Oversight Board.
Upon completion, NXMH shall prepare and file a super Form 8-K with the Securities and Exchange Commission
("SEC"), including Form 10 information on behalf of NMCO. The Agreement shall become effective upon the issuance
by NMCO of the 1,000 shares of its common stock to NXMH, which shall not occur until such time as the Super Form 8-K is
complete and ready to be filed with the SEC (the date and time the Agreement becomes effective being referred to herein as
the " Effective Time "). At the Effective Time, NXMH will operate through NMCO. NMCO is a Japanese
Company that operates in the "alternative meat" industry. It currently offers, and plans to continue to offer,
artificial chicken and beef products made from meat substitutes.

 The aforementioned parties
hereto intend that the reorganization contemplated by this Agreement shall constitute a tax-free organization pursuant to Section
368(a)(1) of the Internal Revenue Code.

 Full details of the agreement
can be found in the company's 8-K filed on June 9, 2021.

 On
July 20, 2021, Catapult Solutions, Inc., a Nevada Corporation ("CPSL"), entered into a Share Purchase Agreement
(the "Agreement") by and among CRS Consulting, LLC, a Wyoming Limited Liability Company ("CRS"), White
Knight Co., Ltd., a Japan Company ("WKC"), and Next Meats Holdings, Inc., a Nevada Company ("NXMH"),
pursuant to which, on July 23, 2021, ("Closing Date"), CRS sold 10,000 shares of CPSL's Series Z Preferred
Stock, representing approximately 81.20% voting control of Catapult Solutions, Inc.; 5,000 shares of Series Z Preferred Stock were
transferred to WKC and 5,000 shares of Series Z Preferred Stock were transferred to NXMH.

 WKC
and NXMH paid consideration of three hundred seventy-five thousand dollars ($375,000) (the "Purchase Price"). The
consummation of the transactions contemplated by the Agreement resulted in a change in control of Catapult Solutions, Inc.,
with WKC and NXMH, becoming the largest controlling stockholders of Catapult Solutions, Inc.

 Currently, the Company
intends to serve as a vehicle to affect an asset acquisition, merger, exchange of capital stock or other business combination
with a domestic or foreign business.

 Our principal executive offices are located
at 3F 1-16-13 Ebisu Minami Shibuya-ku, Tokyo Japan.

 The
Company has elected April 30th as its year end.

 Item 1A. Risk Factors.

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

 Item 1B. Unresolved Staff Comments.

 None.

 Item 2. Properties.

 We neither rent nor own any properties. We
utilize the office space and equipment of our management at no cost. Management estimates such amounts to be immaterial.

 Item 3. Legal Proceedings.

 From time to time, we may become party to
litigation or other legal proceedings that we consider to be a part of the ordinary course of our business. We are not currently
involved in legal proceedings that could reasonably be expected to have a material adverse effect on our business, prospects,
financial condition or results of operations. We may become involved in material legal proceedings in the future.

 Item 4. Mine Safety Disclosures.

 Not applicable.

 - 4 -

 Item 5. Market
for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

 Market Information

 Our
common stock is quoted on the OTC Markets Group Inc.'s (the "OTCM") Pink Tier under the symbol "NXMH."
There is currently a limited trading market in the shares of our common stock.

 Set forth in the
below table are the range of high and low bid closing bid prices for the periods indicated as reported by the OTCM. The market
quotations reflect inter-dealer prices, without retail mark-up, mark-down, or commissions and may not necessarily represent actual
transactions.

 Notes
to table below:

 Next Meats
Holdings, Inc. (we, us, our, or the "Company"), formerly known as Turnkey Solutions, Inc., was incorporated on April 15, 2020 in the
State of Nevada. Prior to the reorganization it participated in, effective October 28, 2020, it was not quoted on any marketplace or
exchan ge.

 *Full
details pertaining to the Reorganization can be viewed in the Company's Form 8-K filed on October 29, 2020.

 Quarter
 Ended

 High
 Bid

 Low
 Bid

 October
 31, 2021 (1)

 $4.51

 $3.99

 July
 31, 2021

 $8.47

 $2.30

 April
 30, 2021

 $13.00

 $3.80

 January
 31, 2021

 $14.50

 $0.015

 October
 31, 2020 (2)

 $0.199

 $0.01

 (1)

 Data for period is only through August 10, 2021.

 (2)

 Data for period begins on October 28,
 2020.

 Holders

 As of August 12, 2021, there were approximately
57 shareholders of record of our common stock and 500,000,000 shares of common stock issued and outstanding.

 Dividends and Share Repurchases

 We have not paid any dividends to our shareholders.
There are no restrictions which would limit our ability to pay dividends on common equity or that are likely to do so in the future.

 Issuer Purchases of Equity Securities

 None.

 Equity Compensation Plan Information

 Not applicable.

 Recent Sales of Unregistered Securities;
Uses of Proceeds from Registered Securities

has not conducted any recent sales of securities.

 - 5 -

 Item 6. Selected Financial Data.

 Not applicable because the Company is a smaller
reporting company.

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

 Forward-Looking Statements

 Certain statements, other than purely historical
information, including estimates, projections, statements relating to our business plans, objectives, and expected operating results,
and the assumptions upon which those statements are based, are "forward-looking statements."

 These forward-looking statements generally
are identified by the words "believes," "project," "expects," "anticipates," "estimates,"
"intends," "strategy," "plan," "may," "will," "would,"
"will be," "will continue," "will likely result," and similar expressions.

 Forward-looking statements are based on current expectations
and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward-looking
statements. Our ability to predict results or the actual effect of future plans or strategies is inherently uncertain. Factors which
could have a material adverse effect on our operations and future prospects on a consolidated basis include, but are not limited to:
changes in economic conditions, legislative/regulatory changes, availability of capital, interest rates, competition, and generally accepted
accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance
should not be placed on such statements.

 Liquidity and Capital Resources

 As of April 30, 2021 and 2020, we had cash and cash
equivalents in the amount of $0. Currently, our cash balance is not sufficient to fund our operations and our revenues cannot cover our
cost and expenses for any substantive period of time. We have been utilizing and may continue to utilize funds from our Officers and
Directors. However, our Officers and Directors have no formal commitment, arrangement or legal obligation to advance or loan funds to
the company. In order to implement our plan of operations for the next twelve-month period, we require further funding. Being a start-up
stage company, we have very limited operating history. After a twelve-month period we may need additional financing but currently do
not have any arrangements for such financing.

 If we need additional cash and cannot raise it, we
will either have to suspend operations until we do raise the cash we need, or cease operations entirely.

 Revenues

 For the years ended April 30, 2021 and 2020, we have
not yet begun to generate revenue.

 Net Loss

 We recorded a net loss of $28,146 and $14,510
for the years ended April 30, 2021 and 2020, respectively. The greater net loss for the year ended April 30, 2021, as opposed to the
year ended April 30, 2020, is attributed to share based expenses incurred during the fiscal year ended April 30, 2021.

 Cash flow

 For the years ended April 30, 2021 and 2020, we had
not yet begun to generate cash flows from operating activities. For the fiscal year ended April 30, 2021, we have generated Net cash
from financing activities in the amount of $20,071.

 Going Concern

 The accompanying financial statements are prepared
on a basis of accounting assuming that the Company is a going concern that contemplates realization of assets and satisfaction of liabilities
in the normal course of business. The Company is in the early stage of operations and has reoccurring net losses and working capital
deficit. These factors raise substantial doubt about the Company's ability to continue as a going concern. The Company will offer
noncash consideration and seek equity lines as a means of financing its operations. If the Company is unable to obtain revenue- producing
contracts or financing or if the revenue or financing it does obtain is insufficient to cover any operating losses it may incur, it may
substantially curtail or terminate its operations or seek other business opportunities through strategic alliances, acquisitions or other
arrangements that may dilute the interests of existing stockholders. However, management cannot provide any assurances that the Company
will be successful in accomplishing any of its plans. The accompanying financial statements do not include any adjustments that might
result from the outcome of this uncertainty.

 Additional Information

 On June 9, 2021 the Company entered
into a "Share Cancellation and Exchange Agreement" (referred to herein as "the Agreement") with Next Meats
Co., Ltd., a Japan Company.

 Next Meats Co., Ltd. is
referred to herein as "NMCO", and Next Meats Holdings, Inc., is referred to herein as "the Company", and
or "NXMH." The current shareholders of Next Meats Co., Ltd. are referred to herein as "NMCO shareholders".

 Pursuant to the agreement,
at the effective time of the agreement, NXMH shall acquire NMCO as a wholly owned subsidiary and commensurate with this action,
there shall be a conversion of the NXMH Percentile Share
Interest in exchange for the Company's 100% percentile share interest in NMCO. Immediately prior to the Effective Time, (defined
below) each NMCO shareholder shall cancel and exchange their percentile share interest in NMCO for an equivalent percentile share
interest in NXMH pursuant to each NMCO shareholder's pro rata percentage set forth on the chart below (the "Cancellation
and Exchange"). At the Effective Time, NMCO shall issue NXMH 1,000 shares of its common stock.

 Effective Time: Subject
to the provisions of the Agreement, prior to the Effective Time, NMCO shall utilize reasonable and best commercial efforts to complete
an audit by an accounting firm that is registered with the Public Company Accounting Oversight Board. Upon completion, NXMH shall
prepare and file a super Form 8-K with the Securities and Exchange Commission ("SEC"), including Form 10 information
on behalf of NMCO. The Agreement shall become effective upon the issuance by NMCO of the 1,000 shares of its common stock to NXMH,
which shall not occur until such time as the Super Form 8-K is complete and ready to be filed with the SEC (the date and time the
Agreement becomes effective being referred to herein as the " Effective Time "). At the Effective Time,
NXMH will operate through NMCO. NMCO is a Japanese Company that operates in the "alternative meat" industry. It currently
offers, and plans to continue to offer, artificial chicken and beef products made from meat substitutes.

 The aforementioned parties
hereto intend that the reorganization contemplated by this Agreement shall constitute a tax-free organization pursuant to Section
368(a)(1) of the Internal Revenue Code.

 Full details of the agreement
can be found in the company's 8-K filed on June 9, 2021.

 Currently, the Company intends
to serve as a vehicle to affect an asset acquisition, merger, exchange of capital stock or other business combination with a domestic
or foreign business.

 Item 7A. Quantitative and Qualitative Disclosures
about Market Risk.

 As a "smaller reporting company",
we are not required to provide the information required by this Item.

 - 6 -

 Item 8. Financial Statements and Supplementary
Data.

 Pages

 Report
 of Independent Registered Public Accounting Firm (Auditor ID: 5041)

 F2

 Balance Sheets

 F3

 Statements
of Operations and Comprehensive Loss

 F4

 Statements of Changes in Stockholders' Deficit

 F5

 Statements
 of Cash Flows

 F6

 Notes to Financial Statements

 F7-F8

 - F1 -

 Report of Independent Registered Public
Accounting Firm

 To the shareholders and the board of directors
of Next Meats Holdings, Inc.

 Opinion on the Financial Statements

 We have audited the accompanying balance
sheets of Next Meats Holdings, Inc. as of April 30, 2021 and 2020, the related statements of operations, stockholders' equity (deficit),
and cash flows for the years then ended, and the related notes (collectively referred to as the "financial statements"). In
our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of April 30,
2021 and 2020, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles
generally accepted in the United States.

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

 The accompanying financial statements have
been prepared assuming that the Company will continue as a going concern. As discussed in Note 3 to the financial statements, the Company
has suffered recurring losses from operations and has a significant accumulated deficit. In addition, the Company continues to experience
negative cash flows from operations. These factors raise substantial doubt about the Company's ability to continue as a going concern.
Management's plans in regard to these matters are also described in Note 3. The financial statements do not include any adjustments that
might result from the outcome of this uncertainty.

 Basis for Opinion

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

 We conducted our audit in accordance with
the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we
engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding
of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's
internal control over financial reporting. Accordingly, we express no such opinion.

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

 /S/ BF Borgers CPA PC

 BF Borgers CPA PC

 We have served as the Company's auditor since 2020

 Lakewood, CO

 August 12, 2021, except for the effects on the financial statements of the restatement described in Note 2, as to which the date is April
3, 2024

 - F2 -

 NEXT MEATS HOLDINGS,
INC.

 BALANCE SHEETS

 (RESTATED)

 April 30,

 2021

April 30, 2020

 TOTAL ASSETS

 $

 -

 $

 -

 LIABILITIES AND STOCKHOLDERS' DEFICIT

 Current Liabilities

 Accrued expenses

 $

 9,700

 $

 1,625

 Total Current Liabilities

 9,700

 1,625

 TOTAL LIABILITIES

 9,700

 1,625

 Stockholders' Equity (Deficit)

 Preferred Stock ($.001 par value, 20,000,000 shares authorized and no shares issued and outstanding as of April 30, 2021; $.001 par value, 5,000,000 shares authorized and no shares issued and outstanding as of April 30, 2020)

 Common stock ($.001 par value, 500,000,000 shares authorized and 500,000,000 shares issued and outstanding as of April 30, 2021; $.001 par value, 15,000,000 shares authorized and 10,000,000 shares issued and outstanding as of April 30, 2020)

 500,000

 10,000

 Additional paid-in capital

 ( 467,044)

 2,885

 Accumulated deficit

 ( 42,656)

 ( 14,510)

 Total Stockholders' Equity (Deficit)

 ( 9,700)

 ( 1,625)

 TOTAL LIABILITIES & STOCKHOLDERS' EQUITY (DEFICIT)

 $

 -

 $

 -

 The accompanying
notes are an integral part of these audited financial statements.

 - F3 -

 NEXT

 STATEMENTS
OF OPERATIONS

 (RESTATED)

 For the Year Ended April 30, 2021

 For the Period April 15, 2020 (Inception) to April 30, 2020

 Operating expenses

 General and administrative expenses

 $

 $

 14,510

 Total operating expenses

 14,510

 Net loss

 $

 ( 28,146)

 $

 ( 14,510)

 Basic and Diluted net loss per common share

 $

 ( 0.00)

 $

 ( 0.00)

 Weighted average number of common shares outstanding - Basic and Diluted

 152,260,753

 10,000,000

 The
accompanying notes are an integral part of these audited financial statements.

 - F4 -

 NEXT

 STATEMENTS
OF CHANGES IN STOCKHOLDERS' (DEFICIT)

 FOR THE PERIOD
MAY 1, 2020 TO APRIL 30, 2021

 (RESTATED)

 Par
 Value Common Shares

 Additional
 Paid-in Capital

 Accumulated
 Deficit

 Total

 Balances, April 30,
 2020

 10,000,000

 $

 10,000

 $

 2,885

 $

 (14,510)

 $

 (1,625)

 cancelled and returned

 (10,000,000)

 (10,000)

 10,000

 -

 issued in reorganization

 47,647,702

 47,648

 (47,648)

 -

 issued for services rendered to the Company

 452,352,298

 452,352

 (452,352)

 -

 -

 Expenses
 paid on behalf of the Company and contributed to capital

 -

 -

 -

 Net
 loss

 -

 -

 -

 28,146)

 (28,146)

 Balances,
 April 30, 2021

 500,000,000

 $

 500,000

 $

 (467,044)

 $

 (42,656)

 $

 (9,700)

 The accompanying notes
are an integral part of these audited financial statements.

 - F5 -

 NEXT MEATS
HOLDINGS, INC.

 STATEMENTS
OF CASH FLOWS

 (RESTATED)

 For the Year Ended

 April 30, 2021

 For the Period April 15, 2020 (Inception)

 to April 30, 2020

 CASH FLOWS FROM OPERATING ACTIVITIES

 Net loss

 $

 ( 28,146)

 $

 ( 14,510)

 Adjustment to reconcile net loss to net cash used in operating activities:

 Contributed
 Capital

 12,885

 Changes in current assets and liabilities:

 Accrued
expenses

 8,075

 1,625

 Net cash used in operating activities

 -

 -

 Net change in cash

 $

 -

 $

 -

 Beginning cash balance

 -

 -

 Ending cash balance

 $

 -

 -

 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:

 Interest paid

 $

 -

 $

 -

 Income taxes paid

 $

 -

 $

 -

 The
accompanying notes are an integral part of these audited financial statements.

 - F6 -

 NEXT

 NOTES TO
THE AUDITED RESTATED FINANCIAL STATEMENTS

 Note
1 - Organization and Description of Business

 Next Meats
Holdings, Inc. (we, us, our, or the "Company"), formerly known as Turnkey Solutions, Inc., was incorporated on April 15, 2020
in the State of Nevada.

 On April
15, 2020, Paul Moody was appointed Chief Executive Officer, Chief Financial Officer, and Director of the Company, at the time known as
"Turnkey Solutions, Inc."

 On October
1, 2020, the Company, at the time known as "Turnkey Solutions, Inc." (the "Company" or "Successor")
announced on Form 8-K plans to participate in a holding company reorganization ("the Reorganization" or "Merger")
with Intermedia Marketing Solutions, Inc. ("IMMM" or "Predecessor") and Intermedia Marketing Solutions Merger
Sub, Inc. ("Merger Sub") collectively (the "Constituent Corporations") pursuant to NRS 92A.180, NRS A.200, NRS
92A.230 and NRS 92A.250. Immediately prior to the Reorganization, the Company was a direct and wholly owned subsidiary of Intermedia Marketing
Solutions, Inc. and Intermedia Marketing Solutions Merger Sub, Inc. was a direct and wholly owned subsidiary of the Company.

 The effective
date and time of the Reorganization was October 28, 2020 at 4PM PST (the "Effective Time"). The entire plan of Merger is on
file with Nevada Secretary of State ("NSOS") and included in the Articles of Merger pursuant to NRS 92A.200 Nevada Secretary
of State ("NSOS") and attached to and made a part thereof to the Articles of Merger pursuant to NRS 92A.200 filed with NSOS
on October 16, 2020. At the Effective Time, Predecessor merged with and into its indirect and wholly owned subsidiary, Merger Sub with
Predecessor as the surviving corporation resulting in Predecessor as a wholly owned subsidiary of the Company.

 Concurrently
and after the Effective Time, the Company cancelled all of its stock held in Predecessor resulting in the Company as a stand-alone and
separate entity with no subsidiaries, no assets and negligible liabilities. The assets and liabilities of Predecessor, if any, remain
with Predecessor. The Company has abandoned the business plan of its Predecessor and resumed its former business plan of a blank check
company after completion of the Merger.

 Full details
pertaining to the Reorganization can be viewed in the Company's Form 8-K filed on October 29, 2020.

 On
November 18, 2020 our former controlling shareholder, Flint Consulting Services, LLC sold 35,000,000 shares of common stock to Next Meats
Co., Ltd a Japan Company. Collectively, the majority shareholders of Next Meats Co., Ltd are comprised of Ryo Shirai, Hideyuki Sasaki,
and Koichi Ishizuka. The Purchase Price was paid with personal funds of the majority shareholders of NMC.

 On
the same day, November 18, 2020, Paul Moody resigned from his position of Chief Executive Officer, Chief Financial Officer, President,
Secretary, Treasurer and Director.

 Simultaneous
to Paul Moody's resignations Ryo Shirai was appointed as our Chief Executive Officer and Director, Hideyuki Sasaki as our Chief
Operating Officer and Director, and Koichi Ishizuka as our Chief Financial Officer.

 On January
8, 2021 our majority shareholder, Next Meats Co., Ltd., a Japan Company, along with our Board of Directors, comprised of Mr. Koichi Ishizuka,
Mr. Ryo Shirai, and Mr. Hideyuki Sasaki, took action to ratify, affirm, and approve a name change of the Company from Turnkey Solutions,
Inc., to Next Meats Holdings, Inc. The Company filed a Certificate of Amendment with the Nevada Secretary of State ("NVSOS")
to enact the name change with an effective date of January 19, 2021. This was previously disclosed in the Form 8-K we filed on January
25, 2021.

 Also on
January 8, 2021, our majority shareholder Next Meats Co., Ltd., along with our Board of Directors took action to ratify, affirm, and approve
a change of the Company's ticker symbol from TKSI to NXMH.

 Pursuant
to the above, the Company carried out a FINRA corporate action. As a result of the aforementioned actions the Company's CUSIP number
was changed from 90043H102 to 65345L 100. The change in CUSIP, name change, and symbol change were posted on the FINRA daily list on January
25, 2021 with a market effective date of January 26, 2021.

 On January 28, 2021, our majority
shareholder, Next Meats Co., Ltd., along with our Board of Directors took action to ratify, affirm, and approve the issuance of 452,352,298
shares of restricted common stock to Next Meats Co., Ltd. The shares were issued for services rendered to the Company. Following this
issuance we now have 500,000,000 shares of common stock issued and outstanding. On June 9, 2021 the Company entered into a "Share
Cancellation and Exchange Agreement" (referred to herein as "the Agreement") with Next Meats Co., Ltd., a Japan Company.

 Next Meats Co., Ltd. is referred
to herein as "NMCO", and Next Meats Holdings, Inc., is referred to herein as "the Company", and or "NXMH."
The current shareholders of Next Meats Co., Ltd. are referred to herein as "NMCO shareholders".

 Pursuant to the agreement, at the
effective time of the agreement, NXMH shall acquire NMCO as a wholly owned subsidiary and commensurate with this action, there shall be
a conversion of the NXMH Percentile Share Interest in exchange for the Company's 100% percentile share interest in NMCO. Immediately
prior to the Effective Time, (defined below) each NMCO shareholder shall cancel and exchange their percentile share interest in NMCO for
an equivalent percentile share interest in NXMH pursuant to each NMCO shareholder's pro rata percentage set forth on the chart
below (the "Cancellation and Exchange"). At the Effective Time, NMCO shall issue NXMH 1,000 shares of its common stock.

 As
of April 30, 2021, the Company had not yet commenced any operations.

has elected April 30th as its year end.

 Note 2 - Restatement

 On January 28, 2021, our majority shareholder at the time, Next Meats Co.,
Ltd., along with our Board of Directors, took action to ratify, affirm, and approve the issuance of 452,352,298 shares of the Company's restricted
common stock to Next Meats Co., Ltd. The shares were originally accounted for based on the fair market value closing price per share of
common stock based on the open market at the time. However, the Company has now determined that the subject valuation analysis
was not credible resulting in the subject value conclusion to not be meaningful given the issuance should have been accounted for as a
common control transaction. As such, it is the Company's belief that the open market value of its common shares did not, at that
time, reflect the true value of the shares.

 The share valuation has been adjusted a nd
is, in the Company's belief, now corrected and accounted for as a common control transaction, with our now wholly owned subsidiary, at
a valuation of $0. The $452,352 increase in the resulting par value of common shares on the Company's balance sheet has been offset
by a corresponding decrease in additional paid in capital in the equity portion of the Company's balance sheet.

 April
 30,

 Effect
 of

 Change

 As
 Previously

 Reported 2021

 Restated 2021

 BALANCE
 SHEET

 Total
 Assets

 -

 -

 -

 LIABILITIES
 AND STOCKHOLDERS' DEFICIT

 Accrued
 expenses

 9,700

 9,700

 -

 Total
 Current Liabilities

 9,700

 9,700

 -

 Total
 Liabilities

 9,700

 9,700

 -

 Preferred
 Stock

 -

 -

 -

 Stock

 500,000

 500,000

 -

 Additional
 paid-in capital

 5,880,112,830

 (467,044)

 (5,880,579,874)

 Accumulated
 deficit

 (5,880,622,530)

 (42,656)

 Total
 Liabilities and Stockholders' Deficit

 (9,700)

 (9,700)

 -

 Year
 ended April 30,

 Effect
 of

 Change

 As
 Previously

 Reported 2021

 Restated 2021

 STATEMENT
 OF OPERATIONS

 Operating
 expenses

 Share-based
 expense

 $

 $

 -

 $

 (5,880,579,874)

 General
 and Administrative expense

 -

 Total
 Operating Expenses

 5,880,608,020

 (5,880,579,874)

 Net
 loss

 (5,880,608,020)

 (28,146)

 Year
 ended April 30,

 Effect
 of

 Change

 As
 Previously

 Reported 2021

 Restated
 2021

 COMBINED
 AND CONSOLIDATED STATEMENTS OF CASH FLOWS

 Cash
 flows from Operating activities:

 Net
 loss

 $

 (5,880,608,020

)

 $

 (28,146)

)

 $

 Share-based
 expense

 -

 (5,880,579,874)

 Contributed
 capital

 -

 Accrued
 expenses

 8,075

 8,075

 -

 Net
 Cash Used In Operating Activities

 (20,071)

 -

 Cash
 flows from Financing activities:

 Expenses
 contributed to capital

 -

 (20,071)

 Net
 Cash provided by Financing Activities

 -

 (20,071)

 Net
 change in cash

 -

 -

 -

 Beginning
 cash balance

 -

 -

 -

 Ending
 cash balance

 -

 -

 -

 Note
3 - Summary of Significant Accounting Policies

 Basis
of Presentation

 This
summary of significant accounting policies is presented to assist in understanding the Company's financial statements. These accounting
policies conform to accounting principles, generally accepted in the United States of America, and have been consistently applied
in the preparation of the financial statements.

 Use
of Estimates

 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 and disclosure of contingent assets and liabilities
at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. In the opinion
of management, all adjustments necessary in order to make the financial statements not misleading have been included. Actual results
could differ from those estimates.

 - F7 -

 Cash
and Cash Equivalents

 The
Company considers all highly liquid investments with an original maturity of three months or less when purchased to be cash
equivalents. Cash and cash equivalents at April 30, 2021 and April 30, 2020 were $ 0.

 Income
Taxes

 The
Company accounts for income taxes under ASC 740, " Income Taxes." Under the asset and liability method
of ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between
the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax
assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary
differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax
rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred
tax assets if it is more likely than not that the Company will not realize tax assets through future operations. No deferred
tax assets or liabilities were recognized at April 30, 2021 and April 30, 2020.

 Basic
Earnings (Loss) Per Share

 The
Company computes basic and diluted earnings (loss) per share in accordance with ASC Topic 260, Earnings per Share.
Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding
during the reporting period. Diluted earnings (loss) per share reflects the potential dilution that could occur if stock options
and other commitments to issue common stock were exercised or equity awards vest resulting in the issuance of common stock that
could share in the earnings of the Company.

 The
Company does not have any potentially dilutive instruments as of April 30, 2021 and, thus, anti-dilution issues are not applicable.

 Fair
Value of Financial Instruments

 The
Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities
approximate their fair value because of the relatively short period of time between the origination of these instruments and their
expected realization.

 ASC
820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an
asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in
an orderly transaction between market participants on the measurement date. ASC 820 also 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). The fair value hierarchy consists of three broad levels,
which gives the highest priority to 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 are described below:

 -
Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets
or liabilities.

 -
Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly
or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar
assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability
(e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or
other means.

 -
Level 3 - Inputs that are both significant to the fair value measurement and unobservable.

 Fair
value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as
of April 30, 2021. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values
due to the short-term nature of these instruments. These financial instruments include accrued expenses.

 Related
Parties

 The
Company follows ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of
related party transactions.

 Share-Based
Compensation

 ASC
718, " Compensation – Stock Compensation ", prescribes accounting and reporting standards for all share-based
payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering
to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based
payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements
based on their fair values. That expense is recognized over the period during which an employee is required to provide services
in exchange for the award, known as the requisite service period (usually the vesting period).

 The
Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC
505-50, " Equity – Based Payments to Non-Employees." Measurement of share-based payment transactions
with non-employees is based on the fair value of whichever is more reliably measurable: (a) the goods or services received;
or (b) the equity instruments issued. The fair value of the share-based payment transaction is determined at the earlier
of performance commitment date or performance completion date.

 The
Company had no stock-based compensation plans as of April 30, 2021.

 The
Company's stock based compensation for the periods ended April 30, 2021 and April 30, 2020 were $0
for both periods.

 Recently
Issued Accounting Pronouncements

 In
February 2016, the FASB issued ASU 2016-02, Leases (Topic 842). ASU 2016-02 is amended by ASU 2018-01, ASU2018-10,
ASU 2018-11, ASU 2018-20 and ASU 2019-01, which FASB issued in January 2018, July 2018, July 2018, December 2018 and March 2019,
respectively (collectively, the amended ASU 2016-02). The amended ASU 2016-02 requires lessees to recognize on the balance sheet
a right-of-use asset, representing its right to use the underlying asset for the lease term, and a lease liability for all leases
with terms greater than 12 months. The recognition, measurement, and presentation of expenses and cash flows arising from a lease
by a lessee have not significantly changed from current GAAP. The amended ASU 2016-02 retains a distinction between finance leases
(i.e. capital leases under current GAAP) and operating leases. The classification criteria for distinguishing between finance leases
and operating leases will be substantially similar to the classification criteria for distinguishing between capital leases and
operating leases under current GAAP. The amended ASU 2016-02 also requires qualitative and quantitative disclosures designed to
assess the amount, timing, and uncertainty of cash flows arising from leases. A modified retrospective transition approach is permitted
to be used when an entity adopts the amended ASU 2016-02, which includes a number of optional practical expedients that entities
may elect to apply.

 We
have no assets and or leases and do not believe we will be impacted in the foreseeable future by the newly adopted accounting standard(s)
mentioned above.

has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe
that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results
of operations.

 - F8 -

 Note
4 - Going Concern

 The Company's financial statements are
prepared in accordance with generally accepted accounting principles applicable to a going concern that contemplates the realization
of assets and liquidation of liabilities in the normal course of business.

demonstrates adverse conditions that raise substantial doubt about the Company's ability to continue as a going concern for one year following
the issuance of these financial statements. These adverse conditions are negative financial trends, specifically operating loss, working
capital deficiency, and other adverse key financial ratios.

has not established any source of revenue to cover its operating costs. Management plans to fund operating expenses with related party
contributions to capital. There is no assurance that management's plan will be successful. The financial statements do not include any
adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that
might be necessary in the event that the Company cannot continue as a going concern.

 Note
5 - Income Taxes

 The
Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability
to generate taxable income in future periods. The tax benefit for the period presented is offset by a valuation allowance established
against deferred tax assets arising from the net operating losses, the realization of which could not be considered more likely
than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization
of such amounts to be more likely than not. As of April 30, 2021, the Company has incurred a net loss of approximately $ 42,656
which resulted in a net operating loss for income tax purposes. The loss results in a deferred tax asset of approximately
$ 8,958 at the effective statutory rate of 21%. The deferred tax asset has been offset by an equal valuation allowance.
Given our inception on April 15, 2020, and our fiscal year end of April 30, 2021, we have completed two taxable fiscal years.

 Note
6 - Commitments and Contingencies

 The
Company follows ASC 450-20, Los s Contingencies, to report accounting for contingencies. Liabilities
for loss contingencies arising from claims, assessments, litigation, fines and penalties and other sources are recorded when it
is probable that a liability has been incurred and the amount of the assessment can be reasonably estimated. There were no commitments
or contingencies as of April 30, 2021.

 Note
7 - Accrued Expenses

 Accrued
expenses totaled $ 9,700 and $ 1,625 as of April 30, 2021 and April 30, 2020, respectively, and consisted primarily of professional
fees.

 Note
8 - Shareholders' Equity

 Preferred
Stock

 The
authorized preferred stock of the Company consists of 20,000,000 shares with a par value of $ 0.001. There were 0 shares issued
and outstanding as of April 30, 2021 and April 30, 2020.

Stock

 The
authorized common stock of the Company consists of 500,000,000 shares with a par value of $ 0.001. There were 500,000,000 and 10,000,000
shares of common stock issued and outstanding as of April 30, 2021 and April 30, 2020, respectively.

 On
April 15, 2020, 10,000,000 common shares were issued to Flint Consulting Services, LLC for development of the Company's business
plan. On September 30, 2020, those 10,000,000 common shares were cancelled and returned to the treasury. On October 28, 2020, the
Company, at the time known as "Turnkey Solutions, Inc." (Successor), merged with Intermedia Marketing Solutions, Inc
(Predecessor) and was reorganized such that each share of Predecessor's common stock issued and outstanding immediately prior
to October 28, 2020, was converted into one validly issued, fully paid and non-assessable share of Successor common stock. The
control shareholder of the Predecessor, Flint Consulting Services, LLC, (Flint) a Wyoming LLC, became the same control shareholder
of the Successor. Jeffrey DeNunzio, as sole member of Flint, is deemed to be the indirect and beneficial holder of 35,000,000 shares
of common stock (at the time) of the Company representing 73.5% of the issued and outstanding stock (at the time). On November
18, 2020 our former controlling shareholder, Flint Consulting Services, LLC sold 35,000,000 shares of common stock to Next Meats
Co., Ltd (NMC), a Japan Company. Collectively, the majority shareholders of Next Meats Co., Ltd are comprised of Ryo Shirai, Hideyuki
Sasaki, and Koichi Ishizuka. The Purchase Price was paid with personal funds of the majority shareholders of NMC.

 On
January 28, 2021, 452,352,298 common shares were issued to Next Meats Co, Ltd for services rendered to the Company.

 Additional
Paid-In Capital

 During
the year ended April 30, 2021, the Company's majority shareholder, Next Meats Co., Ltd paid expenses on behalf of the Company
totaling $ 14,271. The payments are considered contributions to the company with no expectation of repayment and are posted as additional
paid-in capital.

 During
the twelve months ended April 30, 2021, the Company's now former sole officer and director, Paul Moody, and former related
party via his prior indirect control of the Company, Jeffrey DeNunzio, paid expenses on behalf of the Company totaling $ 3,425 and
$ 2,375, respectively.

 The
Company's now former sole officer and director, Paul Moody, paid expenses on behalf of the company totaling $ 500 during the
period ended April 30, 2020. Former related party, Jeffrey DeNunzio, paid expenses on behalf of the company totaling $ 2,385 during
the period ended April 30, 2020.

 The
$ 8,685 in total payments from our former officer and related party are considered contributions to the company with no expectation
of repayment and are posted as additional paid-in capital.

 Note
9 - Related-Party Transactions

 Office
Space

 We
utilize the office space and equipment of our management at no cost.

 Note
10 - Subsequent Events

 Subsequent to April 30, 2021, our majority shareholder, Next Meats
Co., Ltd, paid expenses on behalf of the Company totaling $ 3,200. The payments are considered
contributions to the company with no expectation of repayment and are posted as additional paid-in capital.

 On June 9, 2021 the Company entered into a "Share Cancellation
and Exchange Agreement" (referred to herein as "the Agreement") with Next Meats Co., Ltd., a Japan Company.

 Next Meats Co., Ltd. is referred to herein as "NMCO",
and Next Meats Holdings, Inc., is referred to herein as "the Company", and or "NXMH." The current shareholders
of Next Meats Co., Ltd. are referred to herein as "NMCO shareholders".

 Pursuant to the agreement, at the effective time of the agreement,
NXMH shall acquire NMCO as a wholly owned subsidiary and commensurate with this action, there shall be a conversion of the
NXMH Percentile Share Interest in exchange for the Company's 100% percentile share interest in NMCO. Immediately prior to
the Effective Time, (defined below) each NMCO shareholder shall cancel and exchange their percentile share interest in NMCO for
an equivalent percentile share interest in NXMH pursuant to each NMCO shareholder's pro rata percentage set forth on the
chart below (the "Cancellation and Exchange"). At the Effective Time, NMCO shall issue NXMH 1,000 shares of its
common stock.

 On
July 20, 2021, Catapult Solutions, Inc., a Nevada Corporation ("CPSL"), entered into a Share Purchase Agreement
(the "Agreement") by and among CRS Consulting, LLC, a Wyoming Limited Liability Company ("CRS"), White
Knight Co., Ltd., a Japan Company ("WKC"), and Next Meats Holdings, Inc., a Nevada Company ("NXMH"),
pursuant to which, on July 23, 2021, ("Closing Date"), CRS sold 10,000 shares of CPSL's Series Z Preferred
Stock, representing approximately 81.20% voting control of Catapult Solutions, Inc.; 5,000 shares of Series Z Preferred Stock were
transferred to WKC and 5,000 shares of Series Z Preferred Stock were transferred to NXMH.

 WKC
and NXMH paid consideration of three hundred seventy-five thousand dollars ($ 375,000) (the "Purchase Price"). The
consummation of the transactions contemplated by the Agreement resulted in a change in control of Catapult Solutions, Inc.,
with WKC and NXMH, becoming the largest controlling stockholders of Catapult Solutions, Inc.

 - F9 -

 Item 9. Changes in and Disagreements with
Accountants on Accounting and Financial Disclosure.

 None.

 Item 9A. Controls and Procedures.

 Disclosure Controls and Procedures

 The Company has adopted and maintains disclosure
controls and procedures that are designed to provide reasonable assurance that information required to be disclosed in the reports
filed under the Exchange Act, such as this annual report, is collected, recorded, processed, summarized and reported within the
time periods specified in the rules of the SEC. The Company's disclosure controls and procedures are also designed
to ensure that such information is accumulated and communicated to management to allow timely decisions regarding required disclosure.
 As required under Exchange Act Rule 13a-15, the Company's management, including the Chief Executive Officer and our Principal Financial Officer, have conducted an evaluation of the effectiveness of disclosure controls and procedures
as of the end of the period covered by this report. Based on that evaluation, the Chief Executive Officer and
Principal Financial Officer concluded that the disclosure controls and procedures are ineffective.

 Our Chief Executive
Officer, Ryo Shirai, has reviewed the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(f)
and 15d-15(f) of the Exchange Act) as of the end of the period covered by the report April 30, 2021 and
has concluded that (i) the Company's disclosure controls and procedures are not effective to ensure that material information
relating to the Company is recorded, processed, summarized, and reported within the time periods specified in the rules and forms
of the Commission, and (ii) the Company's controls and procedures have not been designed to ensure that information required
to be disclosed by the Company in the reports that it files or submits under the Exchange Act is accumulated and communicated
to the Company's management, including its principal executive and principal financial officers, or persons performing similar
functions, as appropriate to allow timely decisions regarding required disclosure.

 Management's Report on Internal Control over Financial
Reporting

 The Company's management is
responsible for establishing and maintaining adequate internal control over financial reporting, as defined in Exchange Act
Rule 13a-15(f). The Company's internal control over financial reporting is designed to provide reasonable
assurance to the Company's management and board of directors regarding the preparation and fair presentation of
published financial statements. Management conducted an assessment of the Company's internal control over
financial reporting based on the framework and criteria established by the Committee of Sponsoring Organizations of the
Treadway Commission in Internal Control – Integrated Framework. Based on the assessment, management concluded
that, as of April 30, 2021, the Company's internal control over financial reporting is ineffective based on those
criteria.

 The Company's management, including
its Chief Executive Officer and Chief Financial Officer, do not expect that the Company's disclosure
controls and procedures and its internal control processes will prevent all error and all fraud. A control system, no matter
how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system
are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits
of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation
of controls can provide absolute assurance that all control issues and instances of error or fraud, if any, within the Company
have been detected. These inherent limitations include the realities that judgments in decision-making can be faulty, and
that the breakdowns can occur because of simple error or mistake. Additionally, controls can be circumvented by the individual
acts of some persons, by collusion of two or more people, or by management override of the control. The design of any system
of controls also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance
that any design will succeed in achieving its stated goals under all potential future conditions. Over time, controls may
become inadequate because of changes in conditions, or the degree of compliance with the policies or procedures may deteriorate.
 Because of the inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and
may not be detected. However, these inherent limitations are known features of the financial reporting process. Therefore,
it is possible to design into the process safeguards to reduce, though not eliminate, this risk.

 The matters involving internal controls and
procedures that our Chief Executive Officer considered to be material weaknesses under the standards of the Committee of Sponsoring
Organizations of Treadway Commission were: inadequate compensating controls,
lack of a majority of outside directors on board of directors, resulting in ineffective oversight in the establishment and monitoring
of required internal controls and procedures, and lack of
an audit committee.

 The Company believes that the material weaknesses
are due to the Company's limited resources.

 Our Chief Executive Officer believes that
the material weaknesses did not have an effect on our financial results. However, management believes that the lack of a
functioning audit committee and inadequate segregation of duties results in ineffective oversight in the establishment and
monitoring of required internal controls and procedures, which could result in a material misstatement in our financial
statements in future periods.

 Our Chief Executive Officer recognizes that
its controls and procedures would be substantially improved if we had an audit committee and as such is actively seeking to remediate
this issue.

 Changes in Internal Control

 There have been no changes in internal controls over the financial
reporting that occurred during the fiscal quarter ended April 30, 2021, that have materially affected, or are reasonably likely
to materially affect our internal controls over financial reporting.

 This annual report does not include an attestation report of the
Company's registered public accounting firm regarding internal control over financial reporting. Management's
report was not subject to attestation by the Company's registered public accounting firm pursuant to temporary rules of
the SEC that permit the Company to provide only management's report in this annual report.

 Item 9B. Other Information.

 None.

 - 7 -

 Item 10. Directors, Executive Officers
and Corporate Governance.

 Mr. Ryo Shirai, Age 40- Chief Executive
Officer and Director

 Background of Mr. Ryo Shirai

 Mr. Ryo Shirai, age 40, graduated from Keio University (Japan) in 2003, and from Beijing Language and Culture University in
2004. From 2004 to 2006 he was employed as a Financial Advisor at Daiwa Securities Group, Inc. From 2006 to 2019, Mr. Shirai
served as the Chief Executive Officer and Founder of Whitehole Limited. Subsequently, he became the Founder of Next Meats
Co., Ltd in 2020, and continues to hold this position to this date.

 Mr. Hideyuki Sasaki, Age 40- Chief Operating Officer and Director

 Background of Mr. Hideyuki Sasaki

 Mr. Hideyuki Sasaki, age 40, was employed as an Executive Vice President at Whitehole Limited from 2008 to 2019. From 2020,
to the present date, he has served as the Chief Executive Officer of Next Meats Co., Ltd.

 Mr. Koichi Ishizuka, Age 49- Chief Financial Officer and Director

 Background of Mr. Koichi Ishizuka

 Mr. Koichi Ishizuka, age 49, attended the
University of Aoyama Gakuin where he received his MBA in 2004. Several years later in 2011 he graduated from the Advanced Management
Program at Harvard School of Business. Following Mr. Ishizuka's formal education, he took a position as the head of marketing
with Thomson Reuters, a mass media and information firm. Thereafter, he served as the CEO of Xinhua Finance Japan in 2006, Fate
Corporation in 2008, and LCA Holdings., Ltd in 2009. Currently, Mr. Ishizuka serves as the Chief Executive Officer of OFF Line
Co., Ltd., Photozou Co., Ltd., Photozou Holdings, Inc., Photozou Koukoku Co., Ltd., Off Line International, Inc. and OFF Line
Japan Co., Ltd. He has held the position of CEO with OFF Line Co., Ltd. since 2013, Photozou Co., Ltd since 2016, Photozou Holdings,
Inc since 2017, Photozou Koukoku Co., Ltd. since 2017, Off Line International, Inc. since 2019 and OFF Line Japan Co., Ltd. since
2018. On November 18, 2020, he was appointed as Chief Financial Officer of Next Meats Holdings, Inc., a position he still holds
today. On May 7, 2021, Mr. Koichi Ishiukza was appointed as the Chief Executive Officer, Chief Financial Officer, President, Secretary,
Treasurer, and Director of Business Solutions Plus, Inc., which is now known as WB Burgers Asia, Inc. On July 30, 2021, Mr. Koichi
Ishiukza was appointed as the Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer, and Director
of Catapult Solutions, Inc.

 As of the date of this filing, there has not
been any material plan, contract or arrangement (whether or not written) to which our sole officer and director are a party in
connection with their appointments at Next Meats Holdings, Inc.

 Employees

 As of April 30, 2021, we had no employees
outside of our officers and directors.

 Director's Term of Office

 Directors will hold office until the next
annual meeting of stockholders and the election and qualification of their successors. Officers are elected annually by our
board of directors and serve at the discretion of the board of directors. Presently, we have three directors, Ryo Shirai,
Hideyuki Sasaki, and Koichi Ishizuka.

 Corporate Governance

 The Company promotes accountability for adherence
to honest and ethical conduct; endeavors to provide full, fair, accurate, timely and understandable disclosure in reports and
documents that the Company files with the Securities and Exchange Commission (the "SEC") and in other public communications
made by the Company; and strives to be compliant with applicable governmental laws, rules and regulations. The Company has not
formally adopted a written code of business conduct and ethics that governs the Company's employees, officers and Directors
as the Company is not required to do so.

 In lieu of an Audit Committee, the Company's
Board of Directors, is responsible for reviewing and making recommendations concerning the selection of outside auditors, reviewing
the scope, results and effectiveness of the annual audit of the Company's financial statements and other services provided by
the Company's independent public accountants. Our sole officer and director reviews the Company's internal accounting controls,
practices and policies.

 Committees of the Board

 Our Company currently does not have nominating,
compensation, or audit committees or committees performing similar functions nor does our Company have a written nominating, compensation
or audit committee charter. Our Director believes that it is not necessary to have such committees, at this time, because the
Director can adequately perform the functions of such committees.

 -8 -

 Audit Committee Financial Expert

 Our Board has determined that we do not have
a board member that qualifies as an "audit committee financial expert" as defined in Item 407(D)(5) of Regulation
S-K, nor do we have a Board member that qualifies as "independent" as the term is used in Item 7(d)(3)(iv)(B) of Schedule
14A under the Securities Exchange Act of 1934, as amended, and as defined by Rule 4200(a)(14) of the FINRA Rules.

 We believe that our Director is capable of
analyzing and evaluating our financial statements and understanding internal controls and procedures for financial reporting.
The Director of our Company does not believe that it is necessary to have an audit committee because management believes that
the Board of Directors can adequately perform the functions of an audit committee. In addition, we believe that retaining an independent
Director who would qualify as an " audit committee financial expert " would be overly costly and burdensome and
is not warranted in our circumstances given the stage of our development and the fact that we have not generated any positive
cash flows from operations to date.

 Involvement in Certain Legal Proceedings

 Our officers and directors have not been
involved in any of the following events during the past ten years:

 1.

 bankruptcy petition filed by or against any business
 of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior
 to that time;

 2.

 any conviction in a criminal proceeding or being subject to
 a pending criminal proceeding (excluding traffic violations and other minor offenses);

 3.

 being subject to any order, judgment, or decree, not subsequently
 reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending
 or otherwise limiting his/her involvement in any type of business, securities or banking activities; or

 4.

 being found by a court of competent jurisdiction (in a civil
 action), the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities
 law, and the judgment has not been reversed, suspended, or vacated.

 5.

 Such person was found by a court of competent jurisdiction in
 a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action
 or finding by the Commission has not been subsequently reversed, suspended, or vacated;

 6.

 Such person was found by a court of competent jurisdiction in
 a civil action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment
 in such civil action or finding by the Commodity Futures Trading Commission has not been subsequently reversed, suspended
 or vacated;

 7.

 Such person was the subject of, or a party to, any Federal or
 State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating
 to an alleged violation of:(i) Any Federal or State securities or commodities law or regulation; or(ii) Any law or regulation
 respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction,
 order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or
 prohibition order; or(iii) Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity;
 or

 8.

 Such person was the subject of, or a party to, any sanction
 or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26)
 of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange
 Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority
 over its members or persons associated with a member.

 Independence of Directors

 We are not required to have independent members
of our Board of Directors, and do not anticipate having independent Directors until such time as we are required to do so.

 Code of Ethics

 We have not adopted a formal Code of Ethics.
The Board of Directors evaluated the business of the Company and the number of employees and determined that since the business
is operated by a small number of persons, general rules of fiduciary duty and federal and state criminal, business conduct and
securities laws are adequate ethical guidelines. In the event our operations, employees and/or Directors expand in the future,
we may take actions to adopt a formal Code of Ethics.

 Shareholder Proposals

 Our Company does not have any defined policy
or procedural requirements for shareholders to submit recommendations or nominations for Directors. The Board of Directors believes
that, given the stage of our development, a specific nominating policy would be premature and of little assistance until our business
operations develop to a more advanced level. Our Company does not currently have any specific or minimum criteria for the election
of nominees to the Board of Directors and we do not have any specific process or procedure for evaluating such nominees. The Board
of Directors will assess all candidates, whether submitted by management or shareholders, and make recommendations for election
or appointment.

 A shareholder who wishes to communicate with
our Board of Directors may do so by directing a written request addressed to our President, at the address appearing on the first
page of this Registration Statement.

 - 9 -

 Item 11. Executive
Compensation.

 Summary Compensation Table

 Name and principal position (a)

 As of April 30, (b)

 Salary ($) (c)

 Bonus ($) (d)

 Stock Awards ($) (e)

 Option Awards ($) (f)

 Non-equity incentive plan compensation ($) (g)

 Non-qualified deferred compensation earnings ($) (h)

 All other compensation ($) (i)

 Total ($) (j)

 Paul Moody, Former Officer and Director 1

 2020

 -

 -

 -

 -

 -

 -

 -

 -

 2021

 -

 -

 -

 -

 -

 -

 -

 -

 Ryo Shirai, Chief Executive Officer and
 Director

 2020

 -

 -

 -

 -

 -

 -

 -

 -

 2021

 -

 -

 -

 -

 -

 -

 -

 -

 Hideyuki Sasaki, Chief Operating Officer and
 Director

 2020

 -

 -

 -

 -

 -

 -

 -

 -

 2021

 -

 -

 -

 -

 -

 -

 -

 -

 Koichi Ishizuka, Chief Financial Officer and
 Director

 2020

 -

 -

 -

 -

 -

 -

 -

 -

 2021

 -

 -

 -

 -

 -

 -

 -

 -

 1 Paul Moody resigned from his position of Chief Executive Officer, Chief Financial Officer, President, Secretary, Treasurer
and Director on November 18, 2020.

 Summary of Compensation

 Stock Option Grants

 We have not granted any stock options to our
executive officers since our incorporation.

 Employment Agreements

 We do not have an employment or consulting
agreements with any officer or Director.

 Compensation Discussion and Analysis

 Director Compensation

 Our Board of Directors does not currently
receive any consideration for their services as members of the Board of Directors. The Board of Directors reserves the right in
the future to award the members of the Board of Directors cash or stock based consideration for their services to the Company,
which awards, if granted shall be in the sole determination of the Board of Directors.

 Executive Compensation Philosophy

 Our Board of Directors determines the compensation
given to our executive officers in their sole determination. Our Board of Directors reserves the right to pay our executive or
any future executives a salary, and/or issue them shares of common stock issued in consideration for services rendered and/or
to award incentive bonuses which are linked to our performance, as well as to the individual executive officer's performance.
This package may also include long-term stock based compensation to certain executives, which is intended to align the performance
of our executives with our long-term business strategies. Additionally, while our Board of Directors has not granted any performance
base stock options to date, the Board of Directors reserves the right to grant such options in the future, if the Board in its
sole determination believes such grants would be in the best interests of the Company.

 Incentive Bonus

 The Board of Directors may grant incentive
bonuses to our executive officer and/or future executive officers in its sole discretion, if the Board of Directors believes such
bonuses are in the Company's best interest, after analyzing our current business objectives and growth, if any, and the
amount of revenue we are able to generate each month, which revenue is a direct result of the actions and ability of such executives.

 Long-term, Stock Based Compensation

 In order to attract, retain and motivate executive
talent necessary to support the Company's long-term business strategy we may award our executive and any future executives
with long-term, stock-based compensation in the future, at the sole discretion of our Board of Directors, which we do not currently
have any immediate plans to award.

 - 10 -

 Item 12. Security Ownership of Certain
Beneficial Owners and Management and Related Stockholder Matters.

 As of April 30, 2021, the Company has 500,000,00 0
shares of common stock issued and outstanding, which number of issued and outstanding shares of common stock have been used throughout
this report.

 Name
 of Beneficial Owner

 of Common Stock Beneficially Owned

 Stock Voting Percentage Beneficially Owned

 Executive Officers and Directors

 Koichi Ishizuka 1

 n/a

 n/a

 Ryo Shirai 1

 n/a

 n/a

 Hideyuki Sasaki 1

 n/a

 n/a

 5% or greater shareholders

 Next Meats Co., Ltd 2

 Address: 3F 1-16-13 Ebisu Minami Shibuya-ku,

 Tokyo Japan

 487,352,298

 97.470%

 1 Mr. Ryo Shirai serves as our Chief Executive
Officer, Mr. Hideyuki Sasaki as our Chief Operating Officer, and Mr. Koichi Ishizuka as our Chief Financial Officer. Each of the aforementioned
individuals also services as a Director of the Company. The above rows for each party do not include any indirect ownership each may hold
in the Company through their part ownership in Next Meats Co., Ltd.

 2 The current ownership breakdown of Next
Meats Co., Ltd. can be found in the table below in the section titled, "Certain Relationships and Related Transactions, and Director
Independence."

 Beneficial ownership has been determined in accordance
with Rule 13d-3 under the Exchange Act. Under this rule, certain shares may be deemed to be beneficially owned by more than one person
(if, for example, persons share the power to vote or the power to dispose of the shares). In addition, shares are deemed to be beneficially
owned by a person if the person has the right to acquire shares (for example, upon exercise of an option or warrant) within 60 days of
the date as of which the information is provided. In computing the percentage ownership of any person, the amount of shares is deemed
to include the amount of shares beneficially owned by such person by reason of such acquisition rights. As a result, the percentage of
outstanding shares of any person as shown in the following table does not necessarily reflect the person's actual voting power
at any particular date.

 Item 13. Certain Relationships and Related
Transactions, and Director Independence.

 Next Meats Co., Ltd. (NMCO) is currently our majority shareholder. Currently, as of the date of this report, NMCO is
 comprised of the following parties:

 NAME OF SHAREHOLDER

 APPROXIMATE PERCENTILE SHARES OWNED OF NMCO

 SHARES OWNED OF NMCO

 PRO RATA COMMON SHARES OF NXMH TO BE ISSUED TO NMCO SHAREHOLDER

 Ryo Shirai

 33.4643%

 37,402

 163,088,842

 Hideyuki Sasaki

 33.4643%

 37,402

 163,088,842

 White
 Knight Co., Ltd.

 (owned
 and controlled by Koichi Ishizuka)

 19.0575%

 21,300

 92,877,182

 Koichi Ishizuka

 4.2946%

 4,800

 20,930,069

 Kiyoshi Noda

 1.9666%

 2,198

 9,584,227

 Rei Ishizuka

 1.9666%

 2,198

 9,584,227

 Michihito Inoue

 1.4315%

 1,600

 6,976,690

 Ryonetsu
 Kogyou co., ltd

 (Represented
 by Mitsugu Kondo, CEO)

 0.8947%

 1,000

 4,360,431

 Hideya Marukawa

 0.7158%

 3,488,345

 Keiichi Yogo

 0.7158%

 3,488,345

 Tomonori Yoshinaga

 0.5368%

 2,616,259

 SJ Capital
 Co., Ltd.

 (Represented
 by Takeshi Sugisawa)

 0.5073%

 2,472,364

 Okakichi Co., Ltd

(Represented by Shigeru Okada, CEO)

 0.3275%

 1,595,918

 CX Inc.

 (Represented
 by Hiromichi Furui, CEO)

 0.2988%

 1,456,384

 HEXEL
 Works, Inc.

 (Represented
 by Yoichi Nagai, CEO)

 0.2684%

 1,308,129

 THREWAYS, Inc.

(Represented by GENKI HIRAI, CEO)

 0.0895%

 436,044

 Total

 100.0000%

 111,767

 487,352,298

 - 11 -

 During
the year ended April 30, 2021, the Company's majority shareholder, Next Meats Co., Ltd. paid expenses on behalf of the Company
totaling $14,271. The payments are considered contributions to the company with no expectation of repayment and are posted as additional
paid-in capital.

 During
the twelve months ended April 30, 2021, the Company's now former sole officer and director, Paul Moody, and former related
party via his prior indirect control of the Company, Jeffrey DeNunzio, paid expenses on behalf of the Company totaling $3,425 and
$2,375, respectively.

 The
Company's now former sole officer and director, Paul Moody, paid expenses on behalf of the company totaling $500 during the
period ended April 30, 2020. Former related party, Jeffrey DeNunzio, paid expenses on behalf of the company totaling $2,385 during
the period ended April 30, 2020.

 The
$8,685 in total payments from our former officer and related party are considered contributions to the company with no expectation
of repayment and are posted as additional paid-in capital.

 On June 9, 2021 the Company entered into a "Share Cancellation and Exchange Agreement" (referred to herein as
"the Agreement") with Next Meats Co., Ltd., a Japan Company.

 Next Meats Co., Ltd. is referred to herein
as "NMCO", and Next Meats Holdings, Inc., is referred to herein as "the Company", and or "NXMH."
The current shareholders of Next Meats Co., Ltd. are referred to herein as "NMCO shareholders".

 Pursuant to the agreement,
at the effective time of the agreement, NXMH shall acquire NMCO as a wholly owned subsidiary and commensurate with this action,
there shall be a conversion of the NXMH Percentile Share
Interest in exchange for the Company's 100% percentile share interest in NMCO. Immediately prior to the Effective Time, (defined
below) each NMCO shareholder shall cancel and exchange their percentile share interest in NMCO for an equivalent percentile share
interest in NXMH pursuant to each NMCO shareholder's pro rata percentage set forth on the chart below (the "Cancellation
and Exchange"). At the Effective Time, NMCO shall issue NXMH 1,000 shares of its common stock.

 Effective Time: Subject
to the provisions of the Agreement, prior to the Effective Time, NMCO shall utilize reasonable and best commercial efforts to complete
an audit by an accounting firm that is registered with the Public Company Accounting Oversight Board. Upon completion, NXMH shall
prepare and file a super Form 8-K with the Securities and Exchange Commission ("SEC"), including Form 10 information
on behalf of NMCO. The Agreement shall become effective upon the issuance by NMCO of the 1,000 shares of its common stock to NXMH,
which shall not occur until such time as the Super Form 8-K is complete and ready to be filed with the SEC (the date and time the
Agreement becomes effective being referred to herein as the " Effective Time "). At the Effective Time,
NXMH will operate through NMCO. NMCO is a Japanese Company that operates in the "alternative meat" industry. It currently
offers, and plans to continue to offer, artificial chicken and beef products made from meat substitutes.

 The aforementioned parties
hereto intend that the reorganization contemplated by this Agreement shall constitute a tax-free organization pursuant to Section
368(a)(1) of the Internal Revenue Code.

 Full details of the agreement
can be found in the company's 8-K filed on June 9, 2021.

 On
July 20, 2021, Catapult Solutions, Inc., a Nevada Corporation ("CPSL"), entered into a Share Purchase Agreement
(the "Agreement") by and among CRS Consulting, LLC, a Wyoming Limited Liability Company ("CRS"), White
Knight Co., Ltd., a Japan Company ("WKC"), and Next Meats Holdings, Inc., a Nevada Company ("NXMH"),
pursuant to which, on July 23, 2021, ("Closing Date"), CRS sold 10,000 shares of CPSL's Series Z Preferred
Stock, representing approximately 81.20% voting control of Catapult Solutions, Inc.; 5,000 shares of Series Z Preferred Stock were
transferred to WKC and 5,000 shares of Series Z Preferred Stock were transferred to NXMH.

 WKC
and NXMH paid consideration of three hundred seventy-five thousand dollars ($375,000) (the "Purchase Price"). The
consummation of the transactions contemplated by the Agreement resulted in a change in control of Catapult Solutions, Inc.,
with WKC and NXMH, becoming the largest controlling stockholders of Catapult Solutions, Inc.

 The
sole shareholder of White Knight Co., Ltd., a Japanese Company, is Koichi Ishizuka. The majority shareholder of Next Meats Holdings, Inc.,
a Nevada Company, is Next Meats Co., Ltd. Next Meats Holdings, Inc. is currently an SEC reporting company.

 For the year ended April 30, 2021, the
Company utilized the office space and equipment of our management at no cost.

 Review, Approval and Ratification of Related
Party Transactions

 Given our small size and limited financial
resources, we have not adopted formal policies and procedures for the review, approval or ratification of transactions, such as
those described above, with our executive officer(s), Director(s) and significant stockholders. We intend to establish formal
policies and procedures in the future, once we have sufficient resources and have appointed additional Directors, so that such
transactions will be subject to the review, approval or ratification of our Board of Directors, or an appropriate committee thereof.
On a moving forward basis, our Directors will continue to approve any related party transaction.

 Item
14. Principal Accounting Fees and Services.

 Below
is the aggregate amount of fees billed for professional services rendered by our pr incipal accountants
with respect to our last two fiscal years.

 2021

 2020

 Audit
 fees

 BF Borgers CPA PC

 3,500

 3,250

 Audit
 related fees

 4,500

 -

 Tax
 fees

 -

 -

 All
 other fees

 2,550

 Total

 10,550

 3,750

 Audit
fees represent the professional services rendered for the audit of our annual financial statements and the review of our financial
statements included in quarterly reports, along with services normally provided by the accounting firm in co nnection with statutory
and regulatory filings or engagements. Audit-related fees represent professional services rendered for assurance and related services
by the accounting firm that are reasonably related to the performance of the audit or review of our financial statements that are not
reported under audit fees.

 Tax fees represent professional services rendered
by the accounting firm for tax compliance, tax advice, and tax planning. All other fees represent fees billed for products and
services provided by the accounting firm, other than the services reported for in the other categories.

 - 12 -

 Item 15. Exhibits, Financial Statement
Schedules.

 (a) Financial Statements

 1. Financial statements for our company
are listed in the index under Item 8 of this document

 2. All financial statement schedules
are omitted because they are not applicable, not material or the required information is shown in the financial statements or
notes thereto.

 (b) Exhibits required by Item 601 of Regulation
S-K.

 Exhibit No.

 Description

 3.1

 Certificate of Incorporation (1)

 3.2

 By-laws. (1)

 Certification of the Company's Principal Executive and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant's report on Form 10-K for the year ended April 30, 2021. (2)

 Certification of the Company's Principal Executive and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. (2)

 101.INS

 101.SCH

 101.CAL

 (3)

 101.DEF

 (3)

 101.LAB

 (3)

 101.PRE

 (3)

 ____________________

 (1)

 Filed as an exhibit to
 the Company's Registration Statement on Form 10-12G/A as filed with the SEC on June 24, 2021, and incorporated herein by this
 reference.

 (2)

 Filed herewith.

 (3)

 Users of this data are
 advised that, pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed not filed or part of a registration
 statement or Annual Report for purposes of Sections 11 or 12 of the Securities Act of 1933 or Section 18 of the Exchange Act
 of 1934 and otherwise are not subject to liability.

 SIGNATURES

 Pursuant to the requirements of Section 13
or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

 Next Meats Holdings, Inc.

 (Registrant)

 By: /s/ Koichi Ishizuka

 Name: Koichi Ishizuka

 Title: Chief Executive Officer

 Dated: April 3, 2024

 In accordance with the Exchange Act, this report
has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

 By: /s/ Koichi Ishizuka

 Name: Koichi Ishizuka

 Title: Chief Financial Officer

 Dated: April 3, 2024

 - 13 -