0001552358
--04-30
10-Q
2020-07-31
333-182566
CGS INTERNATIONAL, INC.
32-0378469
1111 South Room Street, #100
Carson City
NV
89702
Address of principal executive offices
52
55
5360-6890
Registrant’s telephone number, including area code
Yes
Yes
Non-accelerated Filer
false
true
true
76000000
false
2021
Q1
true
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<p align="justify" style='margin:0;margin-left:18pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'><b>1. </b></kbd><b>Nature of Operations and Continuance of Business</b> </p><p align="justify" style='margin:0'> </p><p align="justify" style='margin:0;margin-left:18pt'>CGS International, Inc. (formerly Tactical Services Inc.) was incorporated in the State of Nevada as a for-profit Company on April 17, 2012.</p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'><font style='border-bottom:1px solid #000000'><i>Going Concern</i></font></p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>These financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has a working capital deficit of $213,336 and has an accumulated deficit of $289,336. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. </p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>Management is currently looking at various options and investment opportunities. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available on acceptable terms, the Company may not be able to take advantage of prospective business endeavours or opportunities which could significantly and materially restrict the Company’s operations. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.</p>
NV
2012-04-17
-213336
-289336
<p align="justify" style='margin:0;margin-left:18pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'><b>2. </b></kbd><b>Summary of Significant Accounting Policies</b> </p><p align="justify" style='margin:0;text-indent:-18pt;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>a)</kbd>Basis of Presentation </p><p align="justify" style='margin:0;text-indent:-18pt;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States (“US GAAP”), and are expressed in US dollars. </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>b)</kbd>Use of Estimates </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of July 31, 2020, and the results of operations and cash flows for the periods presented. The results of operations for the three months ended July 31, 2020, are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited condensed consolidated financial statements should be read in conjunction with the financial statements and related notes thereto included in the Company’s Current Report on Form 10-K filed on July XX, 2021. </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>c)</kbd>Cash and Cash Equivalents </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. As of July 31, 2020 and April 30, 2020, the Company had no cash equivalents.</p><p align="justify" style='margin:0;text-indent:-18pt;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>d)</kbd>Basic and Diluted Net Loss per Share </p><p align="justify" style='margin:0;margin-left:35.4pt'> </p><p align="justify" style='margin:0;margin-left:35.4pt'>The Company computes net income (loss) per share in accordance with ASC 260, <i>Earnings per Share</i>. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive.</p><p align="justify" style='margin:0;text-indent:-18pt;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>e)</kbd>Income Taxes </p><p align="justify" style='margin:0;margin-left:35.35pt'> </p><p align="justify" style='margin:0;margin-left:35.35pt'>Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, <i>Accounting for Income Taxes,</i> as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. </p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, <i>Accounting for Income Taxes,</i> as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years. </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>f)</kbd>Comprehensive Loss </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>ASC 220,<i> Comprehensive Income,</i> establishes standards for the reporting and display of comprehensive loss and its components in the financial statements. As at July 31, 2020 and 2019, the Company has no items that represent comprehensive loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.</p><p align="justify" style='margin:0;text-indent:-18pt;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>g)</kbd>Financial Instruments </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><i>Level 1</i></p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><i>Level 2</i></p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.</p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><i>Level 3</i></p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.</p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>The Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, and amounts due to related parties. Pursuant to ASC 820 and 825, the fair value of our cash and cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.</p><p align="justify" style='margin:0;text-indent:-18pt;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>h)</kbd>Recent Accounting Pronouncements </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, “<i>Leases</i>”. This new guidance was initiated as a joint project with the International Accounting Standards Board to simplify lease accounting and improve the quality of and comparability of financial information for users. This new guidance would eliminate the concept of off-balance sheet treatment for “operating leases” for lessees for the vast majority of lease contracts. Under ASU No. 2016-02, at inception, a lessee must classify all leases with a term of over one year as either finance or operating, with both classifications resulting in the recognition of a defined “right-of-use” asset and a lease liability on the balance sheet. However, recognition in the income statement will differ depending on the lease classification, with finance leases recognizing the amortization of the right-of-use asset separate from the interest on the lease liability and operating leases recognizing a single total lease expense. Lessor accounting under ASU No. 2016-02 would be substantially unchanged from the previous lease requirements under GAAP. ASU No. 2016-02 will take effect for public companies in fiscal years beginning after December 15, 2018, including interim </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>periods within those fiscal years. Early adoption is permitted and for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, lessees and lessors must apply a modified retrospective transition approach. The Company is currently evaluating the new guidance and has not determined the impact this standard may have on the consolidated financial statements.</p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>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.</p>
<p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>a)</kbd>Basis of Presentation </p><p align="justify" style='margin:0;text-indent:-18pt;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States (“US GAAP”), and are expressed in US dollars. </p>
<p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>b)</kbd>Use of Estimates </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial statements and with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted in the United States of America for annual financial statements. In the opinion of the Company’s management, the accompanying unaudited condensed consolidated financial statements contain all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company as of July 31, 2020, and the results of operations and cash flows for the periods presented. The results of operations for the three months ended July 31, 2020, are not necessarily indicative of the operating results for the full fiscal year or any future period. These unaudited condensed consolidated financial statements should be read in conjunction with the financial statements and related notes thereto included in the Company’s Current Report on Form 10-K filed on July XX, 2021. </p>
<p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>c)</kbd>Cash and Cash Equivalents </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents. As of July 31, 2020 and April 30, 2020, the Company had no cash equivalents.</p>
<p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>d)</kbd>Basic and Diluted Net Loss per Share </p><p align="justify" style='margin:0;margin-left:35.4pt'> </p><p align="justify" style='margin:0;margin-left:35.4pt'>The Company computes net income (loss) per share in accordance with ASC 260, <i>Earnings per Share</i>. ASC 260 requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing net income (loss) available to common shareholders (numerator) by the weighted average number of shares outstanding (denominator) during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive.</p>
<p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>e)</kbd>Income Taxes </p><p align="justify" style='margin:0;margin-left:35.35pt'> </p><p align="justify" style='margin:0;margin-left:35.35pt'>Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, <i>Accounting for Income Taxes,</i> as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. </p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>Potential benefits of income tax losses are not recognized in the accounts until realization is more likely than not. The Company has adopted ASC 740, <i>Accounting for Income Taxes,</i> as of its inception. Pursuant to ASC 740, the Company is required to compute tax asset benefits for net operating losses carried forward. The potential benefits of net operating losses have not been recognized in these financial statements because the Company cannot be assured it is more likely than not it will utilize the net operating losses carried forward in future years. </p>
<p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>f)</kbd>Comprehensive Loss </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>ASC 220,<i> Comprehensive Income,</i> establishes standards for the reporting and display of comprehensive loss and its components in the financial statements. As at July 31, 2020 and 2019, the Company has no items that represent comprehensive loss and, therefore, has not included a schedule of comprehensive loss in the financial statements.</p>
<p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>g)</kbd>Financial Instruments </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><i>Level 1</i></p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.</p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><i>Level 2</i></p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.</p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><i>Level 3</i></p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.</p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>The Company’s financial instruments consist principally of cash, accounts payable and accrued liabilities, and amounts due to related parties. Pursuant to ASC 820 and 825, the fair value of our cash and cash equivalents is determined based on “Level 1” inputs, which consist of quoted prices in active markets for identical assets. We believe that the recorded values of all of our other financial instruments approximate their current fair values because of their nature and respective maturity dates or durations.</p>
<p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>h)</kbd>Recent Accounting Pronouncements </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, “<i>Leases</i>”. This new guidance was initiated as a joint project with the International Accounting Standards Board to simplify lease accounting and improve the quality of and comparability of financial information for users. This new guidance would eliminate the concept of off-balance sheet treatment for “operating leases” for lessees for the vast majority of lease contracts. Under ASU No. 2016-02, at inception, a lessee must classify all leases with a term of over one year as either finance or operating, with both classifications resulting in the recognition of a defined “right-of-use” asset and a lease liability on the balance sheet. However, recognition in the income statement will differ depending on the lease classification, with finance leases recognizing the amortization of the right-of-use asset separate from the interest on the lease liability and operating leases recognizing a single total lease expense. Lessor accounting under ASU No. 2016-02 would be substantially unchanged from the previous lease requirements under GAAP. ASU No. 2016-02 will take effect for public companies in fiscal years beginning after December 15, 2018, including interim </p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>periods within those fiscal years. Early adoption is permitted and for leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, lessees and lessors must apply a modified retrospective transition approach. The Company is currently evaluating the new guidance and has not determined the impact this standard may have on the consolidated financial statements.</p><p align="justify" style='margin:0;margin-left:36pt'> </p><p align="justify" style='margin:0;margin-left:36pt'>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.</p>
<p align="justify" style='margin:0;margin-left:18pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'><b>3. </b></kbd><b>Due to Related Party</b> </p><p align="justify" style='margin:0;text-indent:-18pt;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>As of July 31, 2020, the Company has received $170,080 (April 30, 2020 – $170,080) in loans and payment of expenses from related parties. The amounts owing are unsecured, non-interest bearing, and due on demand. </p>
170080
170080
<p align="justify" style='margin:0;margin-left:18pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'><b>4. </b></kbd><b>Notes Payable </b> </p><p align="justify" style='margin:0;text-indent:-18pt;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>On February 8, 2019, the Company issued a $30,000 note payable to a non related party. The note is unsecured bears interest at 10% per annum, and is due on demand. Interest expense on the note was $756 and $756 for the three months ended July 31, 2020 and 2019, respectively.</p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>On July 14, 2020, the Company issued a $500 note payable to a non related party. The note is unsecured bears interest at 10% per annum, and is due on demand. Interest expense on the note was $2 and $0 for the three months ended July 31, 2020 and 2019, respectively.</p>
2019-02-08
Company
30000
note payable to a non related party
unsecured
0.1000
due on demand
756
756
2020-07-14
Company
500
note payable to a non related party
unsecured
0.1000
due on demand
2
0
<p align="justify" style='margin:0;margin-left:18pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'><b>5. </b></kbd><b>Common Shares</b> </p><p align="justify" style='margin:0;text-indent:-18pt;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>The Company’s capitalization is 300,000,000 common shares and 75,000,000 preferred shares with a par value of $0.001 per share. No preferred shares have been issued.</p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:36pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'>a)</kbd>As of July 31, 2020, and on April 30, 2020 the Company had 76,000,000 and 76,000,000 common shares issued and outstanding, respectively. </p>
300000000
75000000
0.001
0.001
0
76000000
76000000
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<p align="justify" style='margin:0;margin-left:18pt'><kbd style='position:absolute;font:8pt Arial;margin-left:-18pt'><b>6. </b></kbd><b>Subsequent Events</b> </p><p align="justify" style='margin:0'> </p><p align="justify" style='margin:0;margin-left:18pt'>On November 4, 2020, the Company received $15,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. </p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>On November 10, 2020, the Company received $2,250 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. </p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>On November 17, 2020, the Company received $7,500 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. </p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>On February 15, 2021, the Company received $7,500 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. </p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>On February 15, 2021, the Company received $16,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. </p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>On June 1, 2021, the Company's board of directors approved changing its corporate name from Tactical Services, Inc. to CGS International, Inc. Additionally, on June 1, 2021, the Companies Board of Directors approved a reverse stock split of its issued and authorized shares of common stock on the basis of 400 old shares for one (1) new share. When approved, the issued and outstanding capital will decrease from 76,000,000 shares of common stock to 190,000 shares of common stock. The $0.001 par value of our common shares will remain unchanged. The resolutions of the companies Board of Directors approving the above described reverse stock split and name change are subject to the prior approval by the Financial Industry Regulatory Authority (FINRA).</p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>On June 2, 2021, the Company received $4,500 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand. </p><p align="justify" style='margin:0;margin-left:18pt'> </p><p align="justify" style='margin:0;margin-left:18pt'>On June 3, 2021, the Company received $9,000 as a loan for payment of expenses from an unrelated party. The amount owing is unsecured, the note is interest bearing. Interest rate is 10% and due on demand.</p>
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2021-02-15
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2021-06-01
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