UNITED
STATES

SECURITIES
AND EXCHANGE COMMISSION

Washington,
D.C. 20549



Form
10-Q



(Mark
One)



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



For
the Quarterly Period Ended January 31, 2023



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 No. 000-55282



Himalaya
Technologies, Inc.

(Exact
name of small business issuer as specified in its charter)



|Nevada                                                                     |  | 5511                                                                 |  | 26-0841675                                      
|-------------------------------------------------------------------------- |  | -------------------------------------------------------------------- |  | ------------------------------------------------
|(State
    or other jurisdiction
    of
    incorporation or organization) |  | (Primary
    Standard Industrial
    Classification
    Code Number) |  | (I.R.S.
    Employer
    Identification
    No.)



831
W North Ave., Pittsburgh, PA 15233

(Address
of principal executive offices)



(630)
708-0750

(Registrant’s
telephone number, including area code)



Homeland
Resources Ltd.

1 E Erie St, Ste 525 Unit #2420, Chicago, IL
60611

(Former
name, former address and former fiscal year, if changed since last report)



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



|Title
  of each class |  | Trading Symbol(s) |  | Name
  of each exchange on which registered
|--------------------- |  | ----------------- |  | -------------------------------------------
|Common                |  | HMLA              |  | OTC Pink Current                           



Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐



Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant
to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant
was required to submit and post such files). Yes ☒ No ☐



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



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



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



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



The
number of shares of Common Stock (.0001 par value) of the registrant outstanding was 147,201,861 at March 15, 2023.




















HIMALAYA
TECHNOLOGIES, INC.



QUARTERLY
REPORT ON FORM 10-Q FOR THE PERIOD ENDED JANUARY 31, 2023



TABLE
OF CONTENTS



|                                                                                                                                   | PAGE
|---------------------------------------------------------------------------------------------------------------------------------- | ----
|                                                                                                                                   |     
|Part I. FINANCIAL INFORMATION:                                                                                                     |     
|                                                                                                                                   |     
|Item 1. Financial Statements:                                                                                                      | 3   
|                                                                                                                                   |     
|Condensed Consolidated Balance Sheets as of January 31, 2023 (unaudited) and July 31, 2022 (audited)                               | 4   
|                                                                                                                                   |     
|Condensed Consolidated Statements of Operations (unaudited) for the Three and Six Months ended January 31, 2023 and 2022           | 5   
|                                                                                                                                   |     
|Condensed Consolidated Statement of Stockholders’ Deficit (unaudited) for the Three and Six Months ended January 31, 2023 and 2022 | 6   
|                                                                                                                                   |     
|Condensed Consolidated Statements of Cash Flows (unaudited) for the Six Months ended January 31, 2023 and 2022                     | 7   
|                                                                                                                                   |     
|Notes to Condensed Consolidated Financial Statements (unaudited)                                                                   | 8   
|                                                                                                                                   |     
|Item 2. Management’s Discussion and Analysis and Plan of Operation                                                                 | 18  
|                                                                                                                                   |     
|Item 3. Quantitative and Qualitative Disclosures About Market Risk                                                                 | 20  
|                                                                                                                                   |     
|Item 4. Controls and Procedures                                                                                                    | 20  
|                                                                                                                                   |     
|Part II. OTHER INFORMATION:                                                                                                        |     
|                                                                                                                                   |     
|Item 1. Legal Proceedings                                                                                                          | 21  
|                                                                                                                                   |     
|Item 1A. Risk Factors                                                                                                              | 21  
|                                                                                                                                   |     
|Item 2. Unregistered Sales of Equity Securities and Use of Proceeds                                                                | 21  
|                                                                                                                                   |     
|Item 3. Defaults Upon Senior Securities                                                                                            | 21  
|                                                                                                                                   |     
|Item 4. Mine Safety Disclosures                                                                                                    | 21  
|                                                                                                                                   |     
|Item 5. Other Information                                                                                                          | 21  
|                                                                                                                                   |     
|Item 6. Exhibits                                                                                                                   | 21  
|                                                                                                                                   |     
|SIGNATURES                                                                                                                         | 23  
|                                                                                                                                   |     
|EXHIBIT INDEX                                                                                                                      |     





2







PART
I



ITEM
1. FINANCIAL STATEMENTS



HIMALAYA
TECHNOLOGIES, INC.



INDEX
TO FINANCIAL STATEMENTS



|Condensed Consolidated Balance Sheets, January 31, 2023 (unaudited) and July 31, 2022 (audited)                                     | 4
|----------------------------------------------------------------------------------------------------------------------------------- | -
|                                                                                                                                    |  
|Condensed Consolidated Statements of Operations (unaudited), for the Three and Six Months ended January 31, 2023 and 2022           | 5
|                                                                                                                                    |  
|Condensed Consolidated Statements of Stockholders’ Deficit (unaudited) for the Three and Six Months ended January 31, 2023 and 2022 | 6
|                                                                                                                                    |  
|Condensed Consolidated Statements of Cash Flows (unaudited), for the Six Months ended January 31, 2023 and 2022                     | 7
|                                                                                                                                    |  
|Notes to Condensed Consolidated Financial Statements (unaudited)                                                                    | 8





3







Himalaya Technologies Inc

Condensed Consolidated Balance Sheets



|                                                                                                                                                             |  | January 31, |             |   | July 31, |  
|------------------------------------------------------------------------------------------------------------------------------------------------------------ |  | ----------- | ----------- | - | -------- | -
|                                                                                                                                                             |  | 2023        |             |   | 2022     |  
|                                                                                                                                                             |  |             | (Unaudited) |   |          |  
|ASSETS                                                                                                                                                       |  |             |             |   |          |  
|                                                                                                                                                             |  |             |             |   |          |  
|Current assets                                                                                                                                               |  |             |             |   |          |  
|Cash                                                                                                                                                         |  | $           | 1,082       |   |          | $
|Total current assets                                                                                                                                         |  |             | 1,082       |   |          |  
|                                                                                                                                                             |  |             |             |   |          |  
|Other assets:                                                                                                                                                |  |             |             |   |          |  
|Investment in oil and gas properties                                                                                                                         |  |             | -           |   |          |  
|Investment GENBIO                                                                                                                                            |  |             | 189,749     |   |          |  
|Investment TAG                                                                                                                                               |  |             | 119,841     |   |          |  
|Website design                                                                                                                                               |  |             | 17,017      |   |          |  
|Total other assets                                                                                                                                           |  |             | 326,607     |   |          |  
|                                                                                                                                                             |  |             |             |   |          |  
|Total assets                                                                                                                                                 |  | $           | 327,689     |   |          | $
|                                                                                                                                                             |  |             |             |   |          |  
|LIABILITIES AND STOCKHOLDERS’ DEFICIT                                                                                                                        |  |             |             |   |          |  
|                                                                                                                                                             |  |             |             |   |          |  
|Liabilities                                                                                                                                                  |  |             |             |   |          |  
|                                                                                                                                                             |  |             |             |   |          |  
|Current liabilities                                                                                                                                          |  |             |             |   |          |  
|Accounts payable and accrued expenses                                                                                                                        |  | $           | 327,800     |   |          | $
|Derivative liability                                                                                                                                         |  |             | 786,377     |   |          |  
|Loan from shareholder                                                                                                                                        |  |             | —           |   |          |  
|Loan from affiliate                                                                                                                                          |  |             | 46,011      |   |          |  
|Loans payable due to non-related parties, net                                                                                                                |  |             | 188,468     |   |          |  
|Total current liabilities                                                                                                                                    |  |             | 1,348,656   |   |          |  
|                                                                                                                                                             |  |             |             |   |          |  
|Total liabilities                                                                                                                                            |  |             | 1,348,656   |   |          |  
|                                                                                                                                                             |  |             |             |   |          |  
|Stockholders’ deficit                                                                                                                                        |  |             |             |   |          |  
|Common stock; $0.0001 par value authorized: 1,000,000,000 shares; issued and outstanding 147,201,861                                                         |  |             | 14,720      |   |          |  
|Preferred stock Class A; $0.0001 par value authorized: 130,000,000 shares; issued and outstanding 0, discretionary 1% dividend                               |  |             | -           |   |          |  
|Preferred stock Class B; $0.0001 par value authorized: 20,000,000 shares; issued and outstanding 545,966 and 536,876 respectively; discretionary 1% dividend |  |             | 55          |   |          |  
|Preferred stock Class C; $0.0001 par value authorized: 1,000,000 shares; issued and outstanding 1,000,000 and 1,000,000 discretionary 1% dividend            |  |             | 100         |   |          |  
|Preferred
    stock, value                                                                                                                                   |  |             |             |   |          |  
|Additional paid-in-capital                                                                                                                                   |  |             | 7,435,926   |   |          |  
|Accumulated deficit                                                                                                                                          |  |             | (8,471,768  | ) |          |  
|Total stockholders’ deficit                                                                                                                                  |  |             | (1,020,967  | ) |          |  
|                                                                                                                                                             |  |             |             |   |          |  
|Total liabilities and stockholders’ deficit                                                                                                                  |  | $           | 327,689     |   |          | $



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





4







Himalaya Technologies Inc

Condensed Consolidated Statement of Operations

(Unaudited)



|                                                                        |  | 2023                                                                                                                   |             |   | 2022                                |   |            | 2023 |  |   | 2022        |  
|----------------------------------------------------------------------- |  | ---------------------------------------------------------------------------------------------------------------------- | ----------- | - | ----------------------------------- | - | ---------- | ---- |  | - | ----------- | -
|                                                                        |  | For the Three Months Ended
                                                                                January 31, |             |   | For the Six Months EndedJanuary 31, |  
|                                                                        |  | 2023                                                                                                                   |             |   | 2022                                |   |            | 2023 |  |   | 2022        |  
|                                                                        |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Operating revenue                                                       |  | $                                                                                                                      | -           |   |                                     | $ | -          |      |  | $ | -           |  
|                                                                        |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Cost of revenue                                                         |  |                                                                                                                        | -           |   |                                     |   | -          |      |  |   | -           |  
|                                                                        |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Gross profit                                                            |  |                                                                                                                        | -           |   |                                     |   | -          |      |  |   | -           |  
|                                                                        |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Operating expenses:                                                     |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|General and administrative                                              |  |                                                                                                                        | 80,133      |   |                                     |   | 40,233     |      |  |   | 160,732     |  
|Amortization expense                                                    |  |                                                                                                                        | 1,203       |   |                                     |   | 583        |      |  |   | 2,321       |  
|Total operating expenses                                                |  |                                                                                                                        | 81,336      |   |                                     |   | 40,816     |      |  |   | 163,053     |  
|                                                                        |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Loss from operations                                                    |  |                                                                                                                        | (81,336     | ) |                                     |   | (40,816    | )    |  |   | (163,053    | )
|                                                                        |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Other income (expenses)                                                 |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Interest expense                                                        |  |                                                                                                                        | (8,524      | ) |                                     |   | (4,924     | )    |  |   | (15,878     | )
|Derivative expense                                                      |  |                                                                                                                        | -           |   |                                     |   | (59,550    | )    |  |   | (64,937     | )
|Change in derivative liability                                          |  |                                                                                                                        | (251,183    | ) |                                     |   | (409,829   | )    |  |   | (280,674    | )
|Gain on sale of oil and gas properties                                  |  |                                                                                                                        | 112,000     |   |                                     |   | -          |      |  |   | 112,000     |  
|Other income                                                            |  |                                                                                                                        | 94          |   |                                     |   | 82         |      |  |   | 250         |  
|Total other income (expenses)                                           |  |                                                                                                                        | (147,613    | ) |                                     |   | (474,221   | )    |  |   | (249,239    | )
|                                                                        |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Loss before income taxes                                                |  |                                                                                                                        | (228,949    | ) |                                     |   | (515,037   | )    |  |   | (412,292    | )
|                                                                        |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Provision for income taxes                                              |  |                                                                                                                        | -           |   |                                     |   | -          |      |  |   | -           |  
|                                                                        |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Net income (loss)                                                       |  | $                                                                                                                      | (228,949    | ) |                                     | $ | (515,037   | )    |  | $ | (412,292    | )
|                                                                        |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Net loss per share, basic and diluted                                   |  | $                                                                                                                      | (0.00       | ) |                                     | $ | (0.01      | )    |  | $ | (0.00       | )
|                                                                        |  |                                                                                                                        |             |   |                                     |   |            |      |  |   |             |  
|Weighted average common equivalent share outstanding, basic and diluted |  |                                                                                                                        | 147,201,861 |   |                                     |   | 76,274,181 |      |  |   | 147,201,861 |  



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





5







Himalaya Technologies Inc

Condensed Consolidated Statement of Stockholders’ Deficit

(Unaudited)



|                                       |  | of
                                                                                Shares |             |  | par
                                                                                value |   |        | of
                                                                                Shares |  |  | par
                                                                                value |  |  | of
                                                                                Shares |   |  | par
                                                                                value |  |         | of
                                                                                Shares |  |   | par
                                                                                value |  |  | paid-in
                                                                                capital |           |  | Accumulated
                                                                                deficit |   |     | stockholders’
                                                                                deficit | 
|-------------------------------------- |  | ----------------------------------------------------------------------------------------- | ----------- |  | ----------------------------------------------------------------------------------------- | - | ------ | ----------------------------------------------------------------------------------------- |  |  | ----------------------------------------------------------------------------------------- |  |  | ----------------------------------------------------------------------------------------- | - |  | ----------------------------------------------------------------------------------------- |  | ------- | ----------------------------------------------------------------------------------------- |  | - | ----------------------------------------------------------------------------------------- |  |  | ----------------------------------------------------------------------------------------------- | --------- |  | --------------------------------------------------------------------------------------------------- | - | --- | ----------------------------------------------------------------------------------------------------- | 
|                                       |  | Common Stock                                                                              |             |  | Preferred Stock                                                                           |   |        |                                                                                           |  |  |                                                                                           |  |  |                                                                                           |  
|                                       |  |                                                                                           |             |  |                                                                                           |   |        | Class A                                                                                   |  |  | Class B                                                                                   |  |  | Class C                                                                                   |   |  |                                                                                           |  |         |                                                                                           |  |   |                                                                                           | 
|                                       |  | Number                                                                                    |             |  | No                                                                                        |   |        | Number                                                                                    |  |  | $0.0001                                                                                   |  |  | Number                                                                                    |   |  | $0.0001                                                                                   |  |         | Number                                                                                    |  |   | $0.0001                                                                                   |  |  | Additional                                                                                      |           |  |                                                                                                     |   |     | Total                                                                                                 | 
|                                       |  | of
                                                                                Shares |             |  | par
                                                                                value |   |        | of
                                                                                Shares |  |  | par
                                                                                value |  |  | of
                                                                                Shares |   |  | par
                                                                                value |  |         | of
                                                                                Shares |  |   | par
                                                                                value |  |  | paid-in
                                                                                capital |           |  | Accumulated
                                                                                deficit |   |     | stockholders’
                                                                                deficit | 
|Balance, July 31, 2022                 |  |                                                                                           | 147,201,861 |  |                                                                                           | $ | 14,720 |                                                                                           |  |  | -                                                                                         |  |  | $                                                                                         | - |  |                                                                                           |  | 536,876 |                                                                                           |  | $ | 54                                                                                        |  |  |                                                                                                 | 1,000,000 |  |                                                                                                     | $ | 100 |                                                                                                       | 
|                                       |  |                                                                                           |             |  |                                                                                           |   |        |                                                                                           |  |  |                                                                                           |  |  |                                                                                           |   |  |                                                                                           |  |         |                                                                                           |  |   |                                                                                           |  |  |                                                                                                 |           |  |                                                                                                     |   |     |                                                                                                       | 
|Shares issued for accrued compensation |  |                                                                                           | -           |  |                                                                                           |   | -      |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | 9,090   |                                                                                           |  |   | 1                                                                                         |  |  |                                                                                                 | -         |  |                                                                                                     |   | -   |                                                                                                       | 
|Recognition of warrants                |  |                                                                                           | -           |  |                                                                                           |   | -      |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | -       |                                                                                           |  |   | -                                                                                         |  |  |                                                                                                 | -         |  |                                                                                                     |   | -   |                                                                                                       | 
|Net loss                               |  |                                                                                           | -           |  |                                                                                           |   | -      |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | -       |                                                                                           |  |   | -                                                                                         |  |  |                                                                                                 | -         |  |                                                                                                     |   | -   |                                                                                                       | 
|                                       |  |                                                                                           |             |  |                                                                                           |   |        |                                                                                           |  |  |                                                                                           |  |  |                                                                                           |   |  |                                                                                           |  |         |                                                                                           |  |   |                                                                                           |  |  |                                                                                                 |           |  |                                                                                                     |   |     |                                                                                                       | 
|Balance, October 31, 2022              |  |                                                                                           | 147,201,861 |  |                                                                                           |   | 14,720 |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | 545,966 |                                                                                           |  |   | 55                                                                                        |  |  |                                                                                                 | 1,000,000 |  |                                                                                                     |   | 100 |                                                                                                       | 
|                                       |  |                                                                                           |             |  |                                                                                           |   |        |                                                                                           |  |  |                                                                                           |  |  |                                                                                           |   |  |                                                                                           |  |         |                                                                                           |  |   |                                                                                           |  |  |                                                                                                 |           |  |                                                                                                     |   |     |                                                                                                       | 
|Recognition of warrants                |  |                                                                                           | -           |  |                                                                                           |   | -      |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | -       |                                                                                           |  |   | -                                                                                         |  |  |                                                                                                 | -         |  |                                                                                                     |   | -   |                                                                                                       | 
|Net loss                               |  |                                                                                           | -           |  |                                                                                           |   | -      |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | -       |                                                                                           |  |   | -                                                                                         |  |  |                                                                                                 | -         |  |                                                                                                     |   | -   |                                                                                                       | 
|                                       |  |                                                                                           |             |  |                                                                                           |   |        |                                                                                           |  |  |                                                                                           |  |  |                                                                                           |   |  |                                                                                           |  |         |                                                                                           |  |   |                                                                                           |  |  |                                                                                                 |           |  |                                                                                                     |   |     |                                                                                                       | 
|Balance, January 31, 2023              |  |                                                                                           | 147,201,861 |  |                                                                                           | $ | 14,720 |                                                                                           |  |  | -                                                                                         |  |  | $                                                                                         | - |  |                                                                                           |  | 545,966 |                                                                                           |  | $ | 55                                                                                        |  |  |                                                                                                 | 1,000,000 |  |                                                                                                     | $ | 100 |                                                                                                       | 
|                                       |  |                                                                                           |             |  |                                                                                           |   |        |                                                                                           |  |  |                                                                                           |  |  |                                                                                           |   |  |                                                                                           |  |         |                                                                                           |  |   |                                                                                           |  |  |                                                                                                 |           |  |                                                                                                     |   |     |                                                                                                       | 
|                                       |  |                                                                                           |             |  |                                                                                           |   |        |                                                                                           |  |  |                                                                                           |  |  |                                                                                           |   |  |                                                                                           |  |         |                                                                                           |  |   |                                                                                           |  |  |                                                                                                 |           |  |                                                                                                     |   |     |                                                                                                       | 
|Balance, July 31, 2021                 |  |                                                                                           | 97,734,883  |  |                                                                                           |   | 9,773  |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | 300,000 |                                                                                           |  |   | 30                                                                                        |  |  |                                                                                                 | 1,000,000 |  |                                                                                                     |   | 100 |                                                                                                       | 
|Conversion of convertible debt         |  |                                                                                           | 30,198,755  |  |                                                                                           |   | 3,020  |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | -       |                                                                                           |  |   | -                                                                                         |  |  |                                                                                                 | -         |  |                                                                                                     |   | -   |                                                                                                       | 
|Shares issued for services             |  |                                                                                           | -           |  |                                                                                           |   | -      |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | 20,000  |                                                                                           |  |   | 2                                                                                         |  |  |                                                                                                 | -         |  |                                                                                                     |   | -   |                                                                                                       | 
|Net income                             |  |                                                                                           | -           |  |                                                                                           |   | -      |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | -       |                                                                                           |  |   | -                                                                                         |  |  |                                                                                                 | -         |  |                                                                                                     |   | -   |                                                                                                       | 
|                                       |  |                                                                                           |             |  |                                                                                           |   |        |                                                                                           |  |  |                                                                                           |  |  |                                                                                           |   |  |                                                                                           |  |         |                                                                                           |  |   |                                                                                           |  |  |                                                                                                 |           |  |                                                                                                     |   |     |                                                                                                       | 
|Balance, October 31, 2021              |  |                                                                                           | 127,933,638 |  |                                                                                           |   | 12,793 |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | 320,000 |                                                                                           |  |   | 32                                                                                        |  |  |                                                                                                 | 1,000,000 |  |                                                                                                     |   | 100 |                                                                                                       | 
|                                       |  |                                                                                           |             |  |                                                                                           |   |        |                                                                                           |  |  |                                                                                           |  |  |                                                                                           |   |  |                                                                                           |  |         |                                                                                           |  |   |                                                                                           |  |  |                                                                                                 |           |  |                                                                                                     |   |     |                                                                                                       | 
|Shares issued for investment           |  |                                                                                           | -           |  |                                                                                           |   | -      |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | 199,736 |                                                                                           |  |   | 22                                                                                        |  |  |                                                                                                 | -         |  |                                                                                                     |   | -   |                                                                                                       | 
|Net loss                               |  |                                                                                           | -           |  |                                                                                           |   | -      |                                                                                           |  |  | -                                                                                         |  |  |                                                                                           | - |  |                                                                                           |  | -       |                                                                                           |  |   | -                                                                                         |  |  |                                                                                                 | -         |  |                                                                                                     |   | -   |                                                                                                       | 
|                                       |  |                                                                                           |             |  |                                                                                           |   |        |                                                                                           |  |  |                                                                                           |  |  |                                                                                           |   |  |                                                                                           |  |         |                                                                                           |  |   |                                                                                           |  |  |                                                                                                 |           |  |                                                                                                     |   |     |                                                                                                       | 
|Balance, January 31, 2022              |  |                                                                                           | 127,933,638 |  |                                                                                           | $ | 12,793 |                                                                                           |  |  | -                                                                                         |  |  | $                                                                                         | - |  |                                                                                           |  | 519,736 |                                                                                           |  | $ | 54                                                                                        |  |  |                                                                                                 | 1,000,000 |  |                                                                                                     | $ | 100 |                                                                                                       | 



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





6







Himalaya Technologies Inc

Condensed Consolidated Statement of Cash Flows

(Unaudited)



|                                                                                           |  | 2023                                 |          |   | 2022 |  
|------------------------------------------------------------------------------------------ |  | ------------------------------------ | -------- | - | ---- | -
|                                                                                           |  | For the Six Months Ended January 31, |         
|                                                                                           |  | 2023                                 |          |   | 2022 |  
|Cash flows provided by (used for) operating activities:                                    |  |                                      |          |   |      |  
|Net income (loss)                                                                          |  | $                                    | (412,292 | ) |      | $
|Adjustments to resoncile net loss to net cash provided by (used for) operating activities: |  |                                      |          |   |      |  
|Amortization expense                                                                       |  |                                      | 2,321    |   |      |  
|Gain on sale of oil and gas properties                                                     |  |                                      | (112,000 | ) |      |  
|Change in derivative liability                                                             |  |                                      | 64,937   |   |      |  
|Derivative expense                                                                         |  |                                      | 280,674  |   |      |  
|Amortization of debt discount                                                              |  |                                      | 1,968    |   |      |  
|Loan cost                                                                                  |  |                                      | -        |   |      |  
|Shares/ Warrants issued for services                                                       |  |                                      | 45,000   |   |      |  
|Increase (decrease) in assets and liabilities:                                             |  |                                      |          |   |      |  
|Accounts payable                                                                           |  |                                      | 75,634   |   |      |  
|Accrued interest on loans payable                                                          |  |                                      | 13,910   |   |      |  
|                                                                                           |  |                                      |          |   |      |  
|Net cash used for operating activities                                                     |  |                                      | (39,848  | ) |      |  
|                                                                                           |  |                                      |          |   |      |  
|Cash flows provided by (used for) Investing activities                                     |  |                                      |          |   |      |  
|Payment of Websie Design                                                                   |  |                                      | (6,000   | ) |      |  
|                                                                                           |  |                                      |          |   |      |  
|Net cash provied by (used for) investing activities                                        |  |                                      | (6,000   | ) |      |  
|                                                                                           |  |                                      |          |   |      |  
|Cash flows provided by (used for) Financing activities                                     |  |                                      |          |   |      |  
|Payment of  related party loan                                                             |  |                                      | (20,863  | ) |      |  
|Proceeds from loan from afiliate                                                           |  |                                      | 28,652   |   |      |  
|Proceeds from non-related loans                                                            |  |                                      | 35,000   |   |      |  
|                                                                                           |  |                                      |          |   |      |  
|Net cash provied by (used for) financing activities                                        |  |                                      | 42,789   |   |      |  
|                                                                                           |  |                                      |          |   |      |  
|Net (decrease) increase in cash                                                            |  |                                      | (3,059   | ) |      |  
|Cash, beginning of period                                                                  |  |                                      | 4,141    |   |      |  
|                                                                                           |  |                                      |          |   |      |  
|Cash, end of period                                                                        |  | $                                    | 1,082    |   |      | $
|                                                                                           |  |                                      |          |   |      |  
|Supplemental disclosure of cash flow information                                           |  |                                      |          |   |      |  
|Cash paid for interest                                                                     |  | $                                    | -        |   |      | $
|Cash paid for taxes                                                                        |  | $                                    | -        |   |      | $
|Preferred stock issued for accrued compensation                                            |  | $                                    | 20,000   |   |      | $
|Common stock issued for debt                                                               |  | $                                    | -        |   |      | $



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





7







Himalaya
Technologies, Inc.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JANUARY
31, 2023 AND 2022

(UNAUDITED)



Note
1 – ORGANIZATION



Himalaya
Technologies, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on July 8, 2003. The Company’s
principal historical activities had been the acquisition of a mineral property in the State of New Mexico. During the fiscal year ended
July 31, 2010, the Company began to acquire working interests in a seismic exploration program as well as a drilling program in crude
oil and natural gas properties in Oklahoma. Prior to July 31, 2019 the Company discontinued the exploration and drilling in Oklahoma
and New Mexico. The Company has leases on two properties that were fully depleted prior to July 31, 2021. Over the past few years, the
company generated approximately $1,500 per year of net revenue from these leases. During the six months ended January 31, 2023, the Company
reached an agreement with the Company’s prior CEO to distribute the oil leases in payment of loan from shareholder.



On
June 28, 2021, the Company amended its Articles of Incorporation to change the name of the Company to “Himalaya Technologies, Inc.”
from Homeland Resources Ltd.



The
Company’s business plan includes completing its’ social site Kanab.Club targeting health and wellness based on the cannabis
market, generating revenues from advertising and subscriptions, incorporating social media site into the site, and marketing its 19.9%
investment GenBio, Inc.’s health and wellness products targeting anti-inflammatory nutraceuticals to consumers. Additionally, the
Company intends to pursue growth of its minority investment in agriculture technology in The Agrarian Group, LLC (“TAG”).



Note
2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES



Basis
of Presentation



The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally
accepted in the United States of America (GAAP) and applicable rules and regulations of the U.S. Securities and Exchange Commission (SEC)
regarding interim financial reporting. Accordingly, they do not include all disclosures normally required in annual consolidated financial
statements prepared in accordance with GAAP. Therefore, these unaudited condensed consolidated financial statements should be read in
conjunction with the audited consolidated financial statements and notes included in the Company’s Annual Report on Form 10-K for
the fiscal year ended July 31, 2022.



In
management’s opinion, these unaudited condensed consolidated financial statements have been prepared on the same basis as the annual
financial statements and reflect all adjustments, which include only normal recurring adjustments necessary for the fair statement of
the Company’s financial position as of January 31, 2023 and the results of operations and cash flows for the three and six months
ended January 31, 2023 and 2022. The results of operations for the three and six months ended January 31, 2023 are not necessarily indicative
of the results to be expected for the full year or any other future interim or annual period.



Use
of Estimates



The
preparation of financial statements in conformity with US GAAP requires management to make certain 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. Actual results could differ from those estimates. Significant
estimates include accounts payable, the recoverability of long-term assets, and the valuation of derivative liabilities.





8







Himalaya
Technologies, Inc.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JANUARY
31, 2023 AND 2022

(UNAUDITED)



Consolidation



The
consolidated financial statements include the accounts and operations of the Company, and its wholly owned subsidiary, KANAB CORP. All
material intercompany transactions and accounts have been eliminated in the consolidation.



Cash



Cash
consists of deposits in two large national banks. On January 31, 2023 and July 31, 2022, respectively, the Company had $1,082 and $4,141
in cash in the United States. The Company has not experienced any losses in such accounts and believes it is not exposed to any risks
on its cash in bank accounts.



Fair
Value of Financial Instruments



For
certain of the Company’s financial instruments, including cash accounts payable, accrued liabilities, short-term debt, and derivative
liability, the carrying amounts approximate their fair values due to their short maturities. We adopted ASC Topic 820, “Fair Value
Measurements and Disclosures,”, which requires disclosure of the fair value of financial instruments held by the Company. ASC Topic
825, “Financial Instruments,” defines fair value, and establishes a three-level valuation hierarchy for disclosures of fair
value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the balance sheets
for receivables and current liabilities each qualify as financial instruments and are a reasonable estimate of their fair values because
of the short period of time between the origination of such instruments and their expected realization and their current market rate
of interest. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities
(level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurements). The three levels of valuation hierarchy
are defined as follows:



Level
1 input to the valuation methodology are quoted prices for identical assets or liabilities in active markets.



Level
2 inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are
observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.



Level
3 inputs to the valuation methodology are unobservable in which little or no market data exists, therefore requiring an entity to develop
its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value
drivers are unobservable.



The
Company’s analyses of all financial instruments with features of both liabilities and equity under ASC 480, “Distinguishing
Liabilities from Equity,” and ASC 815.



The
Company has recorded the conversion option on notes as a derivative liability because of the variable conversion price, which in accordance
with U.S. GAAP, prevents them from being considered as indexed to our stock and qualified for an exception to derivative accounting.



The
Company recognizes derivative instruments as either assets or liabilities on the accompanying balance sheets at fair value. We record
changes in the fair value of the derivatives in the accompanying statement of operations.

SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES



9







Himalaya
Technologies, Inc.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JANUARY
31, 2023 AND 2022

(UNAUDITED)



Assets
and liabilities measured at fair value are as follows as of January 31, 2023:



|                                         |  | Total |         |  | Level 1 |  |  | Level 2 |  |  | Level 3 | 
|---------------------------------------- |  | ----- | ------- |  | ------- |  |  | ------- |  |  | ------- | 
|Assets                                   |  |       |         |  |         |  |  |         |  |  |         | 
|Total assets measured at fair value      |  |       |         |  |         |  |  |         |  |  |         | 
|                                         |  |       |         |  |         |  |  |         |  |  |         | 
|Liabilities                              |  |       |         |  |         |  |  |         |  |  |         | 
|Derivative liability                     |  |       | 786,377 |  |         |  |  |         |  |  |         | 
|Total liabilities measured at fair value |  |       | 786,377 |  |         |  |  |         |  |  |         | 



Assets
and liabilities measured at fair value are as follows as of July 31, 2022:



|                                         |  | Total |         |  | Level 1 |  |  | Level 2 |  |  | Level 3 | 
|---------------------------------------- |  | ----- | ------- |  | ------- |  |  | ------- |  |  | ------- | 
|                                         |  |       |         |  |         |  |  |         |  |  |         | 
|Assets                                   |  |       |         |  |         |  |  |         |  |  |         | 
|Total assets measured at fair value      |  |       |         |  |         |  |  |         |  |  |         | 
|                                         |  |       |         |  |         |  |  |         |  |  |         | 
|Liabilities                              |  |       |         |  |         |  |  |         |  |  |         | 
|Derivative liability                     |  |       | 440,766 |  |         |  |  |         |  |  |         | 
|Total liabilities measured at fair value |  |       | 440,766 |  |         |  |  |         |  |  |         | 



Earnings
Per Share (EPS)



Basic
EPS is computed by dividing income available to common shareholders by the weighted average number of common shares outstanding for the
period. Diluted EPS is computed similar to basic net income per share except that the denominator is increased to include the number
of additional common shares that would have been outstanding if all the potential common shares, warrants and stock options had been
issued and if the additional common shares were dilutive. Diluted EPS assumes that all dilutive convertible shares and stock options
were converted or exercised. Dilution is computed by applying the treasury stock method for the outstanding options and the if-converted
method for the outstanding convertible preferred shares. Under the treasury stock method, options and warrants are assumed to be exercised
at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common
stock at the average market price during the period. Under the if-converted method, convertible outstanding instruments are assumed to
be converted into common stock at the beginning of the period (or at the time of issuance, if later). During the three months ended January
31, 2023 and 2022, the Company generated no revenues and incurred substantial losses, of which the vast majority were due to mostly non-cash
charges for accrued interest, penalties and derivative charges related to convertible debt instruments. Therefore, the effect of any
common stock equivalents on EPS is anti-dilutive during those periods.



Income
Taxes



The
Company utilizes FASB Accounting Standards Codification (ASC) Topic 740, Income Taxes, which requires recognition of deferred tax assets
and liabilities for the expected future tax consequences of events that were included in the financial statements or tax returns. Under
this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets
and liabilities and their financial reporting amounts at each period end based on enacted tax laws and statutory tax rates applicable
to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary,
to reduce deferred tax assets to the amount expected to be realized.





10







Himalaya
Technologies, Inc.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JANUARY
31, 2023 AND 2022

(UNAUDITED)



ASC
740 provides accounting and disclosure guidance about positions taken by an organization in its tax returns that might be uncertain.
When tax returns are filed, it is likely that some positions taken would be sustained upon examination by the taxing authorities, while
others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained.
The benefit of a tax position is recognized in the financial statements in the period during



which,
based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination,
including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions.
Tax positions that meet the more-likely-than-not recognition threshold are measured as the largest amount of tax benefit that is more
than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefits associated
with tax positions taken that exceeds the amount measured as described above is reflected as a liability for unrecognized tax benefits
in the accompanying balance sheets along with any associated interest and penalties that would be payable to the taxing authorities upon
examination. Interest associated with unrecognized tax benefits is classified as interest expense and penalties are classified in selling,
general and administrative expenses in the statements of income.



On
January 31, 2023, and July 31, 2022, the Company had not taken any significant uncertain tax positions on its tax returns for the period
ended July 31, 2022 and prior years or in computing its tax provisions for any years. Prior management considered its tax positions and
believed that all of the positions taken by the Company in its Federal and State tax returns were more likely than not to be sustained
upon examination. The Company is subject to examination by U.S. Federal and State tax authorities from inception to present, generally
for three years after they are filed. New management, which took control of the Company on June 21, 2021, is currently evaluating prior
management’s decision to not file federal tax returns and plans on filing past returns and related 1099 filings for compensation
paid to prior management, employees, consultants, contractors, and affiliates. The Company does not believe it has a material tax liability
due to its operating losses in these periods but is preparing tax filings to bring itself current as it completes and moves forward on
announced mergers and acquisitions.



Concentration
of Credit Risk



Cash
is mainly maintained by one highly qualified institution in the United States. At various times, such amounts are more than federally
insured limits. Management does not believe that the Company is subject to any unusual financial risk beyond the normal risk associated
with commercial banking relationships. The Company has not experienced any losses on our deposits of cash.



Risks
and Uncertainties



The
Company is subject to risks from, among other things, competition associated with the industry in general, other risks associated with
financing, liquidity requirements, rapidly changing customer requirements, limited operating history and the volatility of public markets.



Crude
Oil and Natural Gas Properties



The
Company follows the full cost accounting method to account for crude oil and natural gas properties, whereby costs incurred in the acquisition,
exploration and development of crude oil and natural gas reserves are capitalized. Such costs include lease acquisition, geological and
geophysical activities, rentals on non-producing leases, drilling, completing and equipping of crude oil and natural gas wells and administrative
costs directly attributable to those activities and asset retirement costs. Disposition of crude oil and natural gas properties are accounted
for as a reduction of capitalized costs, with no gain or loss recognized unless, such adjustment would significantly alter the relationship
between capital costs and proved reserves of crude oil and natural gas, in which case the gain or loss is recognized to income.





11







Himalaya
Technologies, Inc.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JANUARY
31, 2023 AND 2022

(UNAUDITED)



The
capitalized costs of crude oil and natural gas properties, excluding unevaluated and unproved properties, are amortized using the units-of-production
method based on estimated proved recoverable crude oil and natural gas reserves. Amortization of unevaluated and unproved property costs
begins when the properties become proved or their values become impaired. Impairment of unevaluated and unproved prospects is assessed
periodically based on a variety of factors, including management’s intention with regard to future exploration and development
of individually significant properties and the ability of the Company to obtain funds to finance such exploration and development.



Under
full cost accounting rules for each cost center, capitalized costs of evaluated crude oil and natural gas properties, including asset
retirement costs, less accumulated amortization and related deferred income taxes, may not exceed an amount (the “cost ceiling”)
equal to the sum of (a) the present value of future net cash flows from estimated production of proved crude oil and natural gas reserves,
based on current economic and operating conditions, discounted at 10%, plus (b) the cost of properties not being amortized, plus (c)
the lower of cost or estimated fair value of any unproved properties included in the costs being amortized, less (d) any income tax effects
related to differences between the book and tax basis of the properties involved. If capitalized costs exceed this limit, the excess
is charged to earnings.



Given
the volatility of crude oil and natural gas prices, it is reasonably possible that the estimate of discounted future net cash flows from
proved crude oil and natural gas reserves could change in the near term. If crude oil and natural gas prices decline in the future, even
if only for a short period of time, it is possible that additional impairments of crude oil and natural gas properties could occur. In
addition, it is reasonably possible that additional impairments could occur if costs are incurred in excess of any increases in the present
value of future net cash flows from proved crude oil and natural gas reserves, or if properties are sold for proceeds less than the discounted
present value of the related proved crude oil and natural gas reserves.



The
crude oil and gas properties are fully depleted.



During
the three months ended January 31, 2023, the Company reached an agreement with its former CEO to sell the Company’s interest in
all of its crude oil and natural gas properties



Revenue
Recognition



The
Company recognizes revenues in accordance with Accounting Standards Codification (“ASC”) 606 – Contracts with
Customers. Revenue from sales of products is recognized when the related performance obligation is satisfied. The Company’s performance
obligation is satisfied upon the shipment or delivery of products to customers.



Stock-Based
Compensation



The
Company accounts for all stock-based compensation using a fair value-based method. The fair value of equity-classified awards granted
to employees is estimated on the date of the grant using the Black-Scholes option-pricing model and the related stock-based compensation
expense is recognized over the vesting period during which an employee is required to provide service in exchange for the award.



Intangible
Assets



The
Company’s intangible assets include the Kanab.Club website, which was developed for external use. The Company carries these intangibles
at cost, less accumulated amortization. Amortization is recorded on a straight-line basis over the estimated useful lives, estimated
to be 5 years. Costs that are incurred to produce the finished product after technological feasibility has been established are capitalized
as an intangible asset. The company performs periodic reviews to ensure that unamortized program costs remain recoverable from future
revenue.





12







Himalaya
Technologies, Inc.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JANUARY
31, 2023 AND 2022

(UNAUDITED)



Goodwill
and Other Acquired Intangible Assets



The
Company initially records goodwill and other acquired intangible assets at their estimated fair values and reviews these assets periodically
for impairment. Goodwill represents the excess of the purchase price over the fair value of identifiable tangible and intangible assets
acquired and liabilities assumed in a business combination and is tested at least annually for impairment, historically during our fourth
quarter.



Derivative
Liabilities



The
Company assessed the classification of its derivative financial instruments as of January 31, 2023 and July 31, 2022, which consist of
convertible instruments and warrants in the Company’s common stock and determined that such derivatives meet the criteria for liability
classification under ASC 815.



ASC
815 generally provides three criteria that, if met, require companies to bifurcate conversion options from their host instruments and
account for them as free-standing derivative financial instruments. These three criteria include circumstances in which (a) the economic
characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and
risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is
not re-measured at fair value under otherwise applicable generally accepted accounting principles with changes in fair value reported
in earnings as they occur and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered
a derivative instrument subject to the requirements of ASC 815. ASC 815 also provides an exception to this rule when the host instrument
is deemed to be conventional, as described.



The
Company uses judgment in determining the fair value of derivative liabilities at the date of issuance and at every balance sheet thereafter
and in determining which valuation method is most appropriate for the instrument, the expected volatility, the implied risk-free interest
rate, as well as the expected dividend rate, if any.



Note
3 – GOING CONCERN



The
accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States
of America, which contemplate the continuation of the Company as a going concern. The Company reported an accumulated deficit of $8,471,768
as of January 31, 2023. The Company also had negative working capital of $1,347,574 at January 31, 2023, and had operating losses of
$163,053 and $62,837 for the six months ended January 31, 2023 and 2022, respectively. To date, these losses and deficiencies have been
financed principally through the issuance of common stock, loans from related parties and loans from third parties.



In
view of the matters described, there is substantial doubt as to the Company’s ability to continue as a going concern without a
significant infusion of capital. The Company anticipates that we will have to raise additional capital to fund operations over the next
12 months. To the extent that the Company is required to raise additional funds to acquire properties, and to cover costs of operations,
the Company intends to do so through additional offerings of debt or equity securities. There are no commitments or arrangements for
other offerings in place, no guaranties that any such financings would be forthcoming, or as to the terms of any such financings. Any
future financing may involve substantial dilution to existing investors.



Note
4 – ACQUISITION OF KANAB CORP.



On
July 31, 2021, the Company acquired 100% interest in KANAB CORP., a cannabis information services company operating a website Kanab.Club
(https://www.kanab.club/). KANAB CORP.’s business plan includes completing its social site
targeting health and wellness products and services in the cannabis market, generating revenues from advertising and subscriptions, incorporating
social media site into the site, and marketing health and wellness products targeting consumers. KANAB CORP. is a development
stage company that does not offer e-commerce services at this time, nor do we touch the cannabis plant and, given these matters, do not
believe regulatory oversight or rules of law are a risk factor to the business.





13







Himalaya
Technologies, Inc.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JANUARY
31, 2023 AND 2022

(UNAUDITED)



As
consideration for the purchase, we issued 300,000 shares of Class B preferred stock. As KANAB CORP. was acquired from the Company’s
Chief Executive Officer and a company controlled by the Company’s Chief Executive Office, the Company has accounted for the acquisition
as an acquisition under common control, recorded at cost. The historical value of the development costs at acquisition for the website
design was $11,500. As an acquisition under common control, the results of operations for KANAB CORP. are included in the consolidated
results of operations for the year ended July 31, 2021. Although KANAB CORP. has not generated any revenues, it has developed a website
that is currently active and generating traffic. Subsequent to the acquisition, additional expenses were incurred in further enhancing
the Kanab.Club website.



The
following summarizes the acquired intangible assets:

SCHEDULE OF ACQUIRED INTANGIBLE ASSETS

|                         |  | January 31, |        |   | July 31, |  
|------------------------ |  | ----------- | ------ | - | -------- | -
|                         |  | 2023        |        |   | 2022     |  
|Intangible assets        |  | $           | 23,800 |   |          | $
|Accumulated amortization |  |             | (6,783 | ) |          |  
|Intangible assets- net   |  | $           | 17,017 |   |          | $



Note
5 - INVESTMENTS



On
November 28, 2021, the Company issued 99,686 series B preferred shares of stock for 2,036,188 common shares of GenBio, Inc., representing
19.9% ownership. GenBio, Inc is a biotechnology company that researches natural products that act on new molecular pathways, primarily
to suppress inflammation at critical points in these biochemical pathways. Based on a stock price at closing of .0019 and 99,686,000
common stock equivalents, this values the investment at $189,749. The GenBio transaction is being accounted for as an investment on the
Company’s balance sheet. The Company does not consolidate GenBio’s financial statements.



On
January 1, 2022, the Company issued 99,686 series B preferred shares of HMLA stock for 1,242,000 Member Interests of The Agrarian Group,
LLC (“TAG”) representing 19.9% ownership. Based on a stock price at closing of .0012 and 99,686,000 common stock equivalents,
this values the investment at $119,841. The TAG transaction is being accounted for as an investment on the Company’s balance sheet.
The Company does not consolidate TAG’s financial statements.



Note
6 – LOANS PAYABLE DUE TO RELATED PARTIES



As
of January 31, 2023 and July 31, 2022, the Company’s former chief executive officer had an outstanding balance of $0 and $96,400,
respectively. The loan was non-interest bearing and due on demand. The loan was retired during the three months ended January 31, 2023
through the sale of the Company’s oil and gas interests to the note holder.



On
June 28, 2021, the Company received a loan of $25,000 from FOMO WORLWIDE, INC. (“FOMO”), a related party. At January 31,
2023 2022, the loan balance was $38,290. The convertible note for FOMO WORLDWIDE, INC. converts at a price of 30% of the average of the
two lowest trading prices for the twenty (20) days prior to and including the date of notice of conversion. The number of shares that
the loan can be converted into depends on the trading price at the time of conversion. At January 31, 2023, the note theoretically would
convert into 59,364,341 common shares. The convertible note was originally due on December 25, 2021. This maturity has been extended,
most recently on October 10, 2022, to December 31, 2023 and FOMO waived all default provisions under section 8 (a) through (n). All other
provisions of the loan remain in effect.





14







Himalaya
Technologies, Inc.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JANUARY
31, 2023 AND 2022

(UNAUDITED)



Note
7 - CONVERTIBLE NOTE PAYABLES



The
Company had convertible note payables with two third parties with stated interest rates ranging between 10% and 12% and 22% default interest
not including penalties. These notes have a conversion feature such that the Company could not ensure it would have adequate authorized
shares to meet all possible conversion demands; accordingly, the conversion option has been treated as a derivative liability in the
accompanying interim financial statements. As of October 31, and July 31, 2022, the Company had the following third-party convertible
notes outstanding:

SCHEDULE OF CONVERTIBLE NOTES OUTSTANDING

|Lender                    |  | Origination |         |  | Maturity |  |         | January 31, 2023 |  |  | July 31, 2022 |  |  | Interest |        
|------------------------- |  | ----------- | ------- |  | -------- |  | ------- | ---------------- |  |  | ------------- |  |  | -------- | -------
|                          |  |             |         |  |          |  |         |                  |  |  |               |  |  |          |        
|GS Capital Partners LLC   |  |             | 6/29/21 |  |          |  | 6/29/22 |                  |  |  | 151,500       |  |  |          | 151,500
|1800 Diagonal Lending LLC |  |             | 8/15/22 |  |          |  | 8/15/23 |                  |  |  | 39,250        |  |  |          | -      
|                          |  |             |         |  |          |  |         |                  |  |  | 190,750       |  |  |          | 151,500



The
convertible note for GS Capital Partners LLC converts at a price of 60% of the lowest trading price for the twenty (20) days prior to
and including the date of notice of conversion. The number of shares that the loan can be converted into depends on the trading price
at the time of conversion. At January 31, 2023, the note theoretically would convert into 126,250,000 common shares.



On
August 15, 2022, the Company entered into a convertible note agreement 1800 Diagonal Lending LLC for $39,250, due on August 15, 2023
and bearing interest at 8%. The convertible note is convertible at 61% multiplied by the lowest trading price for the common stock during
the ten-trading day period ending on the latest complete trading day prior to the conversion date. At January 31, 2023, the note theoretically
would convert into 32,172,131 common shares.



In
connection with the convertible note with 1800 Diagonal Lending LLC, the note contained an original issue discount (“OID”)
of $4,250. During the three months ended January 31, 2023, $897 of this discount has been amortized as interest expense.



The
variables used for the Black-Scholes model are as listed below:

SCHEDULE OF FAIR VALUE ASSUMPTION OF BLACK-SCHOLES MODEL



| |   | January
    31, 2023                |  | July
    31, 2022                  
| | - | ----------------------------------- |  | -----------------------------------
| |   |                                     |  |                                    
| | ● | Volatility:
    334%                |  | Volatility:
    355%               
| |   |                                     |  |                                    
| | ● | Risk
    free rate of return: 4.76% |  | Risk
    free rate of return: 2.98%
| |   |                                     |  |                                    
| | ● | Expected
    term: 1 year           |  | Expected
    term: 1 year          



Note
8 – INCOME TAXES



The
Company did not file its federal tax returns for fiscal years from 2012 through 2022. Management at year-end 2022 believed that it should
not have any material impact on the Company’s financials because the Company did not have any tax liabilities due to net loss incurred
during these years.



Based
on the available information and other factors, management believes it is more likely than not that any potential net deferred tax assets
on January 31, 2023 and July 31, 2022 will not be fully realizable.





15







Himalaya
Technologies, Inc.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JANUARY
31, 2023 AND 2022

(UNAUDITED)



Note
9 – STOCKHOLDERS ‘EQUITY



Common
Stock



The
Company has 1,000,000,000 shares of common stock authorized, and 147,201,861 issued and outstanding at October 31, and July 31, 2022.



During
the six months ended January 31, 2023, no shares of common stock were issued.



During
the six months ended January 31, 2022, third-party lenders converted $69,449 of principal and interest into 30,198,755 shares of common
stock.



Preferred
Stock



The
Company has 250,000,000 of preferred stock authorized. The preferred shares are in three classes:



| | ● | Class
    A shares which, 130,000,000 authorized are convertible into 50 shares of common shares for each share, these shares have voting rights
    of 1 vote per share. At January 31, 2023 and July 31, 2022, there were 0 shares issued and outstanding.                                                                                                                                                                                                                                                                                                  
| | - | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
| | ● | Class
    B shares, 20,000,000 authorized, which are convertible into 1,000 shares of common shares for each share, these shares have voting
    rights of 1,000 votes per share. At January 31, 2023 and July 31, 2022, there were 545,966 and 536,876 shares issued and outstanding
    which equates into 545,966,000 and 536,876,000 votes, respectively.                                                                                                                                                                                                 
| |   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               
| | ● | Class
    C shares, 1,000,000 authorized, which are convertible into 1 share of common shares for each share. These shares havevoting rights
    of 100,000 votes per share. At January 31, 2023 and July 31, 2022 there were 1,000,000 shares outstanding which equates into 100,000,000,000
    votes. These shares represent the controlling votes of the Company. These shares are all issued to the Company CEO. There are 99,000,000
    shares of preferred shares authorized that have not been assigned a class at this time for future requirements.



During
the six months ended January 31, 2023, the Company issued 9,090 shares of Class B Preferred to the Company’s CEO for the conversion
of accrued compensation of $40,000.



During
the six months ended January 31, 2022, the Company issued 20,000 shares of Class B Preferred for services. These shares were valued at
the value of the as-if converted common shares on the date of issuance.



Warrants



On
June 29, 2021, the Company issued 15,000,000 warrants as to GS Capital Group as part of the convertible debenture financing to fund operations.
These warrants have a three-year expiration and a strike price of $0.01



On
June 28, 2021, the Company issued 50,000,000 warrants with a five-year expiration and $.0001 exercise price to FOMO Advisors LLC for
advisory services.



The
Company estimates the fair value of each award on the date of grant using a Black-Scholes option valuation model that uses the assumptions
noted in the table below. Since Black-Scholes option valuation models incorporate ranges of assumptions for inputs, those ranges are
disclosed. Expected volatilities are based on the historical volatility of the Company’s stock. The Company uses historical data
to estimate award exercise and employee termination within the valuation model, whereby separate groups of employees that have similar
historical exercise behavior are considered separately for valuation purposes.





16







Himalaya
Technologies, Inc.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

JANUARY
31, 2023 AND 2022

(UNAUDITED)



The
expected term of granted awards is derived from the output of the option valuation model and represents the period of time that granted
awards are expected to be outstanding; the range given below results from certain groups of employees exhibiting different behavior.
The risk-free rate for periods within the contractual life of the award is based on the U.S. Treasury yield curve in effect at the time
of grant.



The
50,000,000 warrants issued to FOMO Advisors LLC were valued at $500,000 and are being recognized over the life of the agreement. The
15,000,000 warrants issued to GS Capital Group were accounted for as part of the embedded derivative liability. At January 31, 2023,
the Company had recognized $144,616 and $305,384 was unrecognized. The following are the assumptions utilized in valuing the warrants:

SCHEDULE
OF ASSUMPTIONS UTILIZED IN VALUING WARRANTS

|Volatility     |  |  | 465     | %
|-------------- |  |  | ------- | -
|Expected life  |  |  | 5 years |  
|Risk free rate |  |  | 3       | %
|Dividend yield |  |  | 0       | %



The
following table sets forth common share purchase warrants outstanding as of January 31, 2023:

SCHEDULE
OF PURCHASE WARRANTS OUTSTANDING

|                              |  |          |            |  | Weighted Average |   |        | Intrinsic | 
|----------------------------- |  | -------- | ---------- |  | ---------------- | - | ------ | --------- | 
|                              |  | Warrants |            |  | Exercise Price   |   |        | Value     | 
|Outstanding, August 1, 2022   |  |          | 65,000,000 |  |                  | $ | 0.0024 |           | 
|                              |  |          |            |  |                  |   |        |           | 
|Warrants granted              |  |          | -          |  |                  |   | -      |           | 
|Warrants exercised            |  |          | -          |  |                  |   | -      |           | 
|Warrants forfeited            |  |          | -          |  |                  |   | -      |           | 
|                              |  |          |            |  |                  |   |        |           | 
|Outstanding, January 31, 2023 |  |          | 65,000,000 |  |                  |   | 0.0024 |           | 



Note
11 – COMMITMENTS AND CONTINGENCIES



On
August 1, 2021, the Board of Directors approved compensation to Vikram Grover CEO of $10,000 per month, broken down as $2,500 cash $7,500
stock if the Company is not SEC current, and $5,000 cash $5,000 stock when brought SEC current. Mr. Grover can elect to take the entire
amount in Series B Preferred shares priced off the 20-day moving average closing bid price of HMLA common stock (1-1000 ratio) upon written
notice at any time.



During
the six months ended January 31, 2023, the Company accrued $60,000 in compensation expense under this agreement and converted $40,000
in accrued compensation into 9,090 shares of Class B preferred stock.



Note
12 – ACQUISITION



On
October 28, 2022, the Company signed a binding purchase agreement, subsequently amended on November 25, 2022, to acquire the assets of
Russell Associates, a training software provider based in the Midwest and founded in 1980 that creates customized training programs for
its clients. The total agreed purchase price is up to $280,000, including $120,000 cash due on closing by November 30, 2022, subject
to mutual extension, promissory notes of $70,000 due January 15, 2023 and $75,000 due January 1, 2024, and a $15,000 performance based
earn-out. On January 12, 2023, the agreement with Russell Associates was terminated. No cash, stock or other consideration was issued
as a deposit for the transaction.



Note
12 – SALE OF OIL AND GAS INTERESTS



On
November 8, 2022, the Company reached an agreement with its former CEO to sell the Company’s interest in all of its crude oil and
natural gas properties for $112,000, representing the amounts due to the Company’s prior CEO under loans and accrued compensation.
The Company recognized a gain of $112,000 on the sale.



17







Item
2. Management’s Discussion and Analysis or Plan of Operation



This
10−Q contains forward-looking statements. Our actual results could differ materially from those set forth as a result of general
economic conditions and changes in the assumptions used in making such forward-looking statements. The following discussion and analysis
of our financial condition and results of operations should be read together with the audited consolidated financial statements and accompanying
notes and the other financial information appearing elsewhere in this report. The analysis set forth below is provided pursuant to applicable
Securities and Exchange Commission regulations and is not intended to serve as a basis for projections of future events.



Plan
of Operations



Himalaya
Technologies, Inc. a/k/a Homeland Resources Ltd. (“Himalaya”, “HMLA,” “us,” “we,” the
“Company”) was incorporated under the laws of the State of Nevada on July 8, 2003. The Company’s principal historical
activities had been the acquisition of a mineral property in the State of New Mexico. During the fiscal year ended July 31, 2010, the
Company began to acquire working interests in a seismic exploration program as well as a drilling program in crude oil and natural gas
properties in Oklahoma. Prior to July 31, 2019 the Company discontinued the exploration and drilling in Oklahoma and New Mexico. The
Company has leases on two properties that were fully depleted prior to July 31, 2019. Over the past few years, the company generated
approximately $1,500 per year of net revenue from these leases. Subsequent to July 31, 2022 the Company reached an agreement with the
prior CEO to distribute the oil leases in payment of loan from shareholder. Our intended plan of operations is to develop and enhance
our social site Kanab.Club targeting health and wellness in the cannabis media market supplemented by strategic acquisitions and investments
in GenBio, Inc. and other potential to be determined opportunities. On June 28, 2021, the Company amended its Articles of Incorporation
to change the name of the Company to Himalaya Technologies, Inc. from Homeland Resources Ltd.



Our
business plan includes completing our social site Kanab.Club targeting health and wellness focused on the cannabis market, generating
revenues from advertising and subscriptions, incorporating social media site into the site, and marketing our planned 19.9% investment
GenBio, Inc.’s health and wellness products targeting anti-inflammatory nutraceuticals to consumers. In the future, in partnership
with GenBio, Inc., we plan to introduce a health and wellness energy and anti-inflammatory beverage product under the brand “FOMO”
or other to drive growth. We are currently in preliminary discussions with co-pack and distribution companies, and GenBio, Inc. is formulating
its extracts and obtaining laboratory certification for this planned consumer beverage, though there can be no assurance of a successful
product formulation or distribution.



The
Company has one wholly owned subsidiary, KANAB CORP. The Company has two investments, GenBio, Inc. and The Agrarian Group, LLC. The Company
owns 19.9% of GenBio, Inc. and 19.9% of The Agrarian Group, LLC.



KANAB
CORP. is a development stage company targeting information services for the cannabis industry using its social site Kanab.Club (https://kanab.club/).
We do not offer e-commerce services at this time or touch the cannabis plant and, given these matters, do not believe regulatory oversight
or rules of law are a risk factor to our business.



On
November 28, 2021 we executed a 19.9% stock purchase with GenBio, Inc. (“GenBio”; https://www.genbioinc.com/) a provider
of nutraceutical products and services based on proprietary biotechnology that fight inflammation and high blood pressure. We issued
99,686 series B Preferred shares of stock for 2,036,188 common shares of GenBio, Inc., representing 19.9% ownership. Based on a stock
price at closing of .0019 and 99,685,794 common stock equivalents, this values the investment at $189,749. The GenBio transaction is
being accounted for as an investment on our balance sheet. We will not consolidate GenBio’s financial statements.



On
January 1, 2022, the Company executed a 19.9% stock purchase with The Agrarian Group LLC (“TAG”; http://www.theagrariangroup.com/),
a provider of digital intelligence “AgtechDi” software designed from its granted patents to optimize the food supply chain
by increasing food safety and profitability for growers who operate vertical farms, greenhouses, converted shipping containers, and other
forms of controlled environment agriculture. TAG is focusing its technology on the broad produce market, but in the future may offer
it to cannabis cultivators. TAG is a software platform and will never touch the cannabis plant, eliminating regulatory risk, in our view.
Under the Investment Agreement, we issued TAG 99,686 Series B Preferred shares in exchange for 1,242,000 Class A Membership units of
TAG. Based on a stock price at closing of .0012 and 99,868,000 common stock equivalents, this values the investment at $119,841. The
TAG transaction is being accounted for as an investment on our balance sheet. We will not consolidate TAG’s financial statements.





18







Costs
and Resources



Himalaya
Technologies, Inc. is currently pursuing additional funding resources that will potentially enable it to maintain its current and planned
operations through the next 12 months. The Company anticipates that it will need to raise additional capital in order to sustain and
grow its operations over the next few years. To the extent that the Company’s capital resources are insufficient to meet current
or planned operating requirements, the Company will seek additional funds through equity or debt financing, collaborative or other arrangements
with corporate partners, licensees or others, and from other sources, which may have the effect of diluting the holdings of existing
shareholders. As of January 31, 2023, the Company had no current arrangements with respect to, or sources of, such additional financing
and the Company does not anticipate that existing shareholders or creditors will provide any portion of the Company’s future financing
requirements. No assurance can be given that additional financing will be available when needed or that such financing will be available
on terms acceptable to the Company. If adequate funds are not available, the Company may be required to delay or terminate expenditures
for certain of its programs that it would otherwise seek to develop and commercialize. This would have a material adverse effect on the
Company.



The
Company’s shareholder voting control is effectively controlled by its chairman and CEO, Vikram P. Grover, due to his ownership
of (i) all 1,000,000 of the outstanding shares of the Company’s Series C Preferred Stock which has voting power of 100,000 votes
per share and (ii) 174,594 shares of the Company’s Series B Preferred Stock directly (31.9% of that class’s outstanding shares)
and 150,000 shares of the Company’s Series B Preferred Stock indirectly through a Company he controls (27.4%) which have 1,000
votes per share. With this voting power, Mr. Grover, can determine the outcome of any matter put to a shareholder vote including taking
corporate actions by shareholder consent.



Results
of Operation for the Three Months Ended January 31, 2023 and 2022



Revenues.During the three months ended January 31, 2023 and 2022, the Company had no revenues.



Cost
of Revenues. During the three months ended January 31, 2023 and 2022, the Company had no cost of revenues.



Operating
Expenses.During the three months ended January 31, 2023, the Company incurred operating expenses of $81,336 consisting primarily
of shares issued for services and compensation expense. During the three months ended January 31, 2022, the Company incurred operating
expenses of $40,816. The increase in operating expenses in 2023 from 2022 was due primarily to shares and warrants issued for services.



Other
Income (Expenses). During the three months ended January 31, 2023, the Company incurred other expenses of $147,613 consisting of
interest expense, derivative liability gains, a gain on the sale of oil and gas properties, and other income. During the three months
ended January 31, 2022, the Company incurred other income of $474,221 consisting of interest expense, derivative liability gains, income
on debt settlement and other income.



Net
Losses. As a result of the above, the Company incurred a net loss of $228,949, for the three months ended January 31, 2023, as compared
to a net loss of $515,037 for the three months ended January 31, 2022.



Results
of Operation for the Six Months Ended January 31, 2023 and 2022



Revenues.During the six months ended January 31, 2023 and 2022, the Company had no revenues.



Cost
of Revenues. During the six months ended January 31, 2023 and 2022, the Company had no cost of revenues.



Operating
Expenses.During the six months ended January 31, 2023, the Company incurred operating expenses of $163,053 consisting primarily
of shares issued for services and compensation expense. During the six months ended January 31, 2022, the Company incurred operating
expenses of $62,837. The increase in operating expenses in 2023 from 2022 was due primarily to shares and warrants issued for services.





19







Other
Income (Expenses). During the six months ended January 31, 2023, the Company incurred other expenses of $249,239 consisting of interest
expense, derivative liability gains, a gain on the sale of oil and gas properties, and other income. During the six months ended January
31, 2022, the Company incurred other income of $419,291 consisting of interest expense, derivative liability gains, income on debt settlement
and other income.



Net
Losses. As a result of the above, the Company incurred a net loss of $412,292, for the six months ended January 31, 2023, as compared
to a net loss of $482,128 for the six months ended January 31, 2022.



Liquidity
and Capital Resources



We
have incurred losses since the inception of our business and as of January 31, 2023 we had an accumulated deficit of $8,471,768. As of
January 31, 2023, the Company had cash balance of $1,082 and negative working capital of $1,347,574.



To
date, we have funded our operations through short-term debt and equity financing. During the six months ended January 31, 2023, the Company
received $39,250, less $4,250 in expenses, in third party lending.



We
expect our expenses will continue to increase during the foreseeable future as a result of increased operational expenses and the development
of our automobile business. However, we do not expect to start generating revenues from our operations for another 12 months. Consequently,
we are dependent on the proceeds from future debt or equity investments to sustain our operations and implement our business plan. If
we are unable to raise sufficient capital, we will be required to delay or forego some portion of our business plan, which would have
a material adverse effect on our anticipated results from operations and financial condition. There is no assurance that we will be able
to obtain necessary amounts of additional capital or that our estimates of our capital requirements will prove to be accurate. As of
the date of this Report we did not have any commitments from any source to provide such additional capital. Even if we are able to secure
outside financing, it may be unavailable in the amounts or the times when we require.



Furthermore,
such financing would likely take the form of bank loans, private placement of debt or equity securities or some combination of these.
The issuance of additional equity securities would dilute the stock ownership of current investors while incurring loans, leases or debt
would increase our capital requirements and possible loss of valuable assets if such obligations were not repaid in accordance with their
terms.



Delinquent
Loans



Our
third-party loan of $151,500 from GS Capital Partners funded in June 2021 is currently in default, though we have not been given a notice
of such by the lender and are in negotiations to satisfy the obligation amicably.



Off-balance
Sheet Arrangements



None



Item
3. Quantitative and Qualitative Disclosures about Market Risk



As
a “small reporting company” we are not required to provide this information under this item pursuant to Regulation S-K.



Item
4. Controls and Procedures



Evaluation
of Disclosure Controls and Procedures



As
of the end of the period covered by this report on Form 10-Q, our President and Chief Financial Officer performed an evaluation of the
effectiveness of and the operation of our disclosure controls and procedures as defined in Rule 13a-15(e) or Rule 15d-15(e) under the
Exchange Act. Based on that evaluation, our President and Chief Financial Officer concluded that as of the end of the period covered
by this report on Form 10-Q, our disclosure controls and procedures are not effective in timely alerting them to material information
relating to Himalaya Technologies, Inc. required to be included in our Exchange Act filings.





Changes
in Internal Control over Financial Reporting



There
have been no changes in our internal control over financial reporting identified in connection with the evaluation required by paragraph
(d) of Rule 13a-15 or Rule 15d-15 under the Exchange Act that occurred during the quarter ended January 31, 2023 that has materially
affected, or is reasonably likely to materially affect, our internal control over financial reporting.





20







PART
II — OTHER INFORMATION



Item
1. Legal Proceedings.



None.



Item
1A. Risk Factors.



As
a “smaller reporting company”, we are not required to provide this information under this item pursuant to Regulation S-K.



Item
2. Unregistered Sales of Equity Securities and Use of Proceeds.



None.



Item
3. Defaults Upon Senior Securities.



None.



Item
4. Mine Safety Disclosures.



Not
applicable.



Item
5. Other Information.



None



Item
6. Exhibits.



| | (a) | Exhibits.
| | --- | ---------



|Exhibit
    No. |  | Description                                             
|--------------- |  | --------------------------------------------------------
|                |  |                                                         
|2.1**           |  | Articles of Incorporation.                              
|                |  |                                                         
|2.2**           |  | Amendment to Articles of Incorporation                  
|                |  |                                                         
|2.3**           |  | Amendment to Articles of Incorporation                  
|                |  |                                                         
|2.4**           |  | By-laws                                                 
|                |  |                                                         
|2.5*            |  | Certificate of Designation Preferred A Convertible Stock
|                |  |                                                         
|2.6*            |  | Certificate of Designation Preferred B Convertible Stock
|                |  |                                                         
|2.7*            |  | Certificate of Designation Preferred C Convertible Stock





21







|6.1***   |  | Himalaya Technologies Sprecher Beverage Brewing Company Co-pack Agreement                                                                                                                      
|-------- |  | -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
|         |  |                                                                                                                                                                                                
|6.2****  |  | Brokerwebs Statement of Work – Stock Chat Room for Kanab Club                                                                                                                                  
|         |  |                                                                                                                                                                                                
|6.3***** |  | GS Capital Partners Loan Document June 29, 2021                                                                                                                                                
|         |  |                                                                                                                                                                                                
|31.1     |  | Certification of Principal Executive Officer and Principal Financial Officer pursuant to Rule 13a-14 and Rule 15d 14(a), promulgated under the Securities and Exchange Act of 1934, as Amended.
|         |  |                                                                                                                                                                                                
|32.1     |  | Certification of Principal Executive Officer 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.         
|         |  |                                                                                                                                                                                                
|101.INS  |  | Inline
    XBRL Instance Document                                                                                                                                                              
|         |  |                                                                                                                                                                                                
|101.SCH  |  | Inline
    XBRL Taxonomy Extension Schema Document                                                                                                                                             
|         |  |                                                                                                                                                                                                
|101.CAL  |  | Inline
    XBRL Taxonomy Extension Calculation Link base Document                                                                                                                              
|         |  |                                                                                                                                                                                                
|101.DEF  |  | Inline
    XBRL Taxonomy Extension Definition Link base Document                                                                                                                               
|         |  |                                                                                                                                                                                                
|101.LAB  |  | Inline
    XBRL Taxonomy Extension Label Link base Document                                                                                                                                    
|         |  |                                                                                                                                                                                                
|101.PRE  |  | Inline
    XBRL Taxonomy Extension Presentation Link base Document                                                                                                                             
|         |  |                                                                                                                                                                                                
|104      |  | Cover
    Page Interactive Data File (embedded within the Inline XBRL document)                                                                                                                



*Incorporated
by Reference to the exhibits to the Registrant’s Form 10-12G, filed January 18, 2022 File Number 000-55282



**
Incorporated by Reference to the exhibits to the Registrant’s Form 10-12G, filed January 18, 2022 File Number 000-55282. Incorporated
by reference to the exhibits to the registrant’s registration statement on Form SB-1 filed November 19, 2007, file number 333-147501.
Incorporated by reference to the exhibits to the registrant’s registration statement on Form SB-1 filed November 19, 2007, file
number 333-147501.



***
Incorporated by Reference to the exhibit to the Registrant’s Form 8-K/A filed June 1, 2022.



****
Incorporated by Reference to the exhibit to the Registrant’s Form 8-K filed August 22, 2022



*****Incorporated
by Reference to exhibit 10.1 to the Registrant’s Form 8-K filed July 6, 2021.



******
Incorporated by Reference to exhibit 10.1 to the Registrant’s Form 8-K/A filed November 2, 2022.



22







SIGNATURES



In
accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.



|                         | Himalaya
    Technologies, Inc.                 
|------------------------ | ------------------------------------------------
|                         |                                                 
|Date:
    March 15, 2023 | /s/
    Vikram Grover                           
|                         | Vikram
    Grover, President                    
|                         | (Principal
    Executive Officer)               
|                         |                                                 
|Date:
    March 15, 2023 | /s/
    Vikram Grover                           
|                         | Vikram
    Grover, Chief Financial Officer      
|                         | (Principal
    Financial and Accounting Officer)



23