SINO GREEN LAND CORP. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS (form 10-Q)

The information contained in this quarter report on Form 10-Q is intended to
update the information contained in our Form 10-12G Amendment No.3, dated
October 19, 2021, for the period ended June 30, 2021 and presumes that readers
have access to, and will have read, the “Management’s Discussion and Analysis of
Financial Condition and Results of Operations” and other information contained
in such 10-12G . The following discussion and analysis also should be read
together with our consolidated financial statements and the notes to the
consolidated financial statements included elsewhere in this Form 10-Q.

The following discussion contains certain statements that may be deemed
“forward-looking statements” within the meaning of the Private Securities
Litigation Reform Act of 1995. Such statements appear in a number of places in
this Report, including, without limitation, “Management’s Discussion and
Analysis of Financial Condition and Results of Operations.” These statements are
not guarantees of future performance and involve risks, uncertainties and
requirements that are difficult to predict or are beyond our control.
Forward-looking statements speak only as of the date of this quarterly report.
You should not put undue reliance on any forward-looking statements. We strongly
encourage investors to carefully read the factors described in our 10-12G
Amendment No.3, dated October 19, 2021, in the section entitled “Risk Factors”
for a description of certain risks that could, among other things, cause actual
results to differ from these forward-looking statements. We assume no
responsibility to update the forward-looking statements contained in this
transition report on Form 10-Q. The following should also be read in conjunction
with the unaudited Condensed Consolidated Financial Statements and notes thereto
that appear elsewhere in this report.

Company Overview

The Company is moving in a new direction, statements made relating to our
business plan are forward looking statements and we have no history of
performance. Current management may not have sufficient experience in recycling,
sales and distribution of reusable plastics.

We are in the business of acquiring private corporations in the business of in
recycling, sales and distribution of reusable plastics. The goal of recycling
plastic is to reduce high rates of plastic pollution while putting less pressure
on virgin materials to produce brand new plastic products. This approach helps
to conserve resources and diverts plastics from landfills or unintended
destinations such as oceans. Our vision incorporates the spirit of social
responsibility, not only on a local community basis but also on a global scale.

The impact of social distancing requirements due to Covid-19 has affected all
industries not only plastic recycling industry. There has been a strong demand
for plastic for several years and converting waste plastic materials into
commercially viable products, utilizing environmentally friendly recycling and
manufacturing methods has been a focused by the global awareness in clean
environment, a trend many expect to continue even after Covid-19 restrictions
are lifted.

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Results of Operation

For the nine months ended September 30, 2021 and 2020

Revenues

For nine months ended September 30, 2021 and 2020, the Company did not generate
any revenue.

Cost of Revenue and Gross Margin

For the nine months ended September 30, 2021 and 2020, there were no cost
incurred nor generated any gross profit.

General and administrative expenses

For the nine months ended September 30, 2021 and 2020, we had general and
administrative expenses in the amount of $102,420 and $26,856 which was
primarily comprised of company renewal fee and professional fees.

Net Loss

For the nine months ended September 30, 2021 and 2020, the Company has incurred
a net loss of $102,240 and $26,856. The loss is mainly derived from the general
and administrative expenses.

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Liquidity and Capital Resources

As of September 30, 2021, we had no cash and cash equivalents and an accumulated
deficit of 36,793,884.

We depend substantially on financing activities to provide us with the liquidity
and capital resources we need to meet our working capital requirements and to
make capital investments in connection with ongoing operations.

Credit Facilities

We do not have any credit facilities or other access to bank credit.

Off-balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are
reasonably likely to have a current or future effect on our financial condition,
changes in our financial condition, revenues or expenses, results of operations,
liquidity, capital expenditures or capital resources that are material to our
stockholders as of September 30, 2021.

Going Concern Uncertainties

The financial statements accompanying this Report have been prepared on a going
concern basis, which contemplates the realization of assets and settlement of
liabilities and commitments in the normal course of our business. As reflected
in the accompanying financial statements, we have not yet generated any revenue,
had a net loss of $102,420 and have accumulated stockholders’ deficit of
$36,792,884 as of September 30, 2021. These factors raise substantial doubt
about our ability to continue as a going concern. Our ability to continue as a
going concern is dependent on our ability to raise additional funds and
implement our business plan. The financial statements do not include any
adjustments that might be necessary if we are unable to continue as a going
concern.

Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in
effect. These pronouncements did not have any material impact on the financial
statements unless otherwise disclosed, and the Company 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.

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