# EDGAR Filing Document

**Accession Number:** 0001557798
**File Stem:** 0001683168-23-001353
**Filing Date:** 2023-3
**Character Count:** 50872
**Document Hash:** 5855e5965d0ecab99435e33952130989
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-23-001353.hdr.sgml**: 20230307

**ACCESSION NUMBER**: 0001683168-23-001353

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 36

**CONFORMED PERIOD OF REPORT**: 20230131

**FILED AS OF DATE**: 20230307

**DATE AS OF CHANGE**: 20230307

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Tianci International, Inc.
- **CENTRAL INDEX KEY:** 0001557798
- **STANDARD INDUSTRIAL CLASSIFICATION:** CRUDE PETROLEUM & NATURAL GAS [1311]
- **IRS NUMBER:** 455440446
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0731

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 333-184061
- **FILM NUMBER:** 23711958

**BUSINESS ADDRESS:**
- **STREET 1:** 20 HOLBECHE ROAD
- **STREET 2:** ARNDELL PARK
- **CITY:** NSW
- **STATE:** C3
- **ZIP:** 2148
- **BUSINESS PHONE:** 61-02-9672-1899

**MAIL ADDRESS:**
- **STREET 1:** 20 HOLBECHE ROAD
- **STREET 2:** ARNDELL PARK
- **CITY:** NSW
- **STATE:** C3
- **ZIP:** 2148

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Steampunk Wizards, Inc.
- **DATE OF NAME CHANGE:** 20150702

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FREEDOM PETROLEUM INC.
- **DATE OF NAME CHANGE:** 20120910

?xml version="1.0" encoding="utf-8"?

[**Table of Contents**](#q_001)

U. S. Securities and Exchange Commission

Washington, D. C. 20549

FORM 10-Q

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

For the quarterly period ended January 31, 2023

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

For the transition period from _____ to _____

Commission File No. 333-184061

---

| | |
|:---|:---|
| **TIANCI INTERNATIONAL, INC.** | **TIANCI INTERNATIONAL, INC.** |
| (Exact Name of Registrant in its Charter) | (Exact Name of Registrant in its Charter) |
| Nevada | 45-5440446 |
| (State or Other Jurisdiction of incorporation or organization) | (I.R.S. Employer I.D. No.) |
| <br> 20 Holbeche Road, Arndell Park, NSW, Australia 2148 | <br> 20 Holbeche Road, Arndell Park, NSW, Australia 2148 |
| (Address of Principal Executive Offices) | (Address of Principal Executive Offices) |
| Issuer's Telephone Number: 61-02-9672-1899 | Issuer's Telephone Number: 61-02-9672-1899 |
| (Registrant's telephone number, including area code) | (Registrant's telephone number, including area code) |

---

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

Title of each class <u>Trading Symbol</u> <u>Name of each exchange on which registered</u> <br> <u>None</u> <u>None</u> <u>Not Applicable</u>

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 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 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 the definitions of "large accelerated filer," "accelerated filer", "smaller reporting company", and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated Filer ☐ Accelerated Filer ☐ <br> Non-accelerated Filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☐

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

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

APPLICABLE ONLY TO CORPORATE ISSUERS: Indicate the number of shares outstanding of each of the Registrant's classes of common stock, as of the latest practicable date:

March 7, 2023

Common Voting Stock: 5,903,481

**TIANCI INTERNATIONAL, INC.**

**QUARTERLY REPORT ON FORM 10-Q**

**FOR THE FISCAL QUARTER ENDED JANUARY 31, 2023**

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
| *[Part I. Financial Information](#q_002)* | *[Part I. Financial Information](#q_002)* | *Page No.* |
| Item 1. | [Financial Statements (unaudited):](#q_003) | 1 |
|  | [Condensed Balance Sheets – January 31, 2023 (Unaudited) and July 31, 2022](#q_004) | 1 |
|  | [Condensed Statements of Operations (Unaudited) - for the Three and Six Months Ended January 31, 2023 and 2022](#q_005) | 2 |
|  | [Condensed Statement of Changes in Stockholders' Deficit (Unaudited) for the Three and Six Months Ended January 31, 2023 and 2022](#q_007) | 3 |
|  | [Condensed Statements of Cash Flows (Unaudited) – for the Six Months Ended January 31, 2023 and 2022](#q_006) | 4 |
|  | [Notes to Condensed Financial Statements (Unaudited)](#q_009) | 5 |
| Item 2. | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#q_010) | 9 |
| Item 3. | [Quantitative and Qualitative Disclosures about Market Risk](#q_011) | 12 |
| Item 4. | [Controls and Procedures](#q_012) | 13 |
| *[Part II. Other Information](#q_013)* | *[Part II. Other Information](#q_013)* |  |
| Item 1. | [Legal Proceedings](#q_014) | 14 |
| Item 1A. | [Risk Factors](#q_015) | 14 |
| Item 2. | [Unregistered Sales of Equity Securities and Use of Proceeds](#q_016) | 14 |
| Item 3. | [Defaults Upon Senior Securities](#q_017) | 14 |
| Item 4. | [Mine Safety Disclosures](#q_018) | 14 |
| Item 5. | [Other Information](#q_019) | 14 |
| Item 6. | [Exhibits](#q_020) | 14 |
|  | [Signatures](#q_021) | 15 |

---

i

**PART I – FINANCIAL INFORMATION**

---

| | |
|:---|:---|
| **ITEM 1** | **FINANCIAL STATEMENTS** |

---

**TIANCI INTERNATIONAL, INC.**

**CONDENSED BALANCE SHEETS**

**(UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **January 31,**<br>**2023** | **July 31,**<br>**2022** |
| **ASSETS** |  |  |
| **Current Assets** |  |  |
| &nbsp;&nbsp;&nbsp;Cash | $13164 | $9000 |
| &nbsp;&nbsp;&nbsp;Prepaid expenses | 250 | 1750 |
| &nbsp;&nbsp;&nbsp;Prepaid management compensation | – | 11500 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Assets | 13414 | 22250 |
| **TOTAL ASSETS** | $13414 | $22250 |
| **LIABILITIES AND STOCKHOLDERS' DEFICIT** |  |  |
| **Current Liabilities** |  |  |
| &nbsp;&nbsp;&nbsp;Accounts payable and accrued liabilities (including unpaid accrued compensation to officers and directors of $120,800 and $41,800, respectively) | $123928 | $50499 |
| &nbsp;&nbsp;&nbsp;Due to related parties | 250909 | 194888 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Current Liabilities | 374837 | 245387 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Liabilities | 374837 | 245387 |
| Commitments and Contingencies | **–** | **–** |
| **STOCKHOLDERS' DEFICIT** |  |  |
| &nbsp;&nbsp;&nbsp;Series A Preferred stock, $0.0001 par value; 80,000 shares authorized; 80,000 and 0 shares issued and outstanding as of January 31, 2023 and July 31, 2022, respectively | 8 |  |
| &nbsp;&nbsp;&nbsp;Undesignated preferred stock, $0.0001 par value; 20,000,000 shares authorized; no shares issued and outstanding |  |  |
| &nbsp;&nbsp;&nbsp;Common stock, $0.0001par value, 100,000,000 shares authorized; 2,450,148shares issued and outstanding | 245 | 245 |
| &nbsp;&nbsp;&nbsp;Additional paid-in capital | 1501014 | 1477022 |
| &nbsp;&nbsp;&nbsp;Accumulated deficit | (1862690) | (1700404) |
| &nbsp;&nbsp;&nbsp;Total Stockholders' Deficit | (361423) | (223137) |
| **TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT** | $13414 | $22250 |

---

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

**TIANCI INTERNATIONAL, INC.**

**CONDENSED STATEMENTS OF OPERATIONS**

**(UNAUDITED)**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | Three Months Ended | Three Months Ended | Six Months Ended | Six Months Ended |
|  | January 31, | January 31, | January 31, | January 31, |
|  | 2023 | 2022 | 2023 | 2022 |
| **Revenues** | $– | $– | $– | $– |
| **Operating Expenses** |  |  |  |  |
| General and administrative expenses | 45086 | 45964 | 91377 | 76660 |
| Professional fees | 60133 | 11993 | 70909 | 28443 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Operating Expenses | 105219 | 57957 | 162286 | 105103 |
| **Loss from Operations** | (105219) | (57957) | (162286) | (105103) |
| **Other Income (Expense)** |  |  |  |  |
| Other expenses | – | – | – | – |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Total Other Income (Expense) | – | – | – | – |
| **Loss before Income Taxes** | (105219) | (57957) | (162286) | (105103) |
| Provision for income taxes | – | – | – | – |
| **Net Loss** | $(105219) | $(57957) | $(162286) | $(105103) |
| &nbsp;&nbsp;&nbsp;Basic and diluted loss per common share | $(0.04) | $(0.02) | $(0.07) | $(0.04) |
| &nbsp;&nbsp;&nbsp;Basic and diluted weighted average common shares outstanding | 2450148 | 2450148 | 2450148 | 2450148 |

---

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

**TIANCI INTERNATIONAL, INC.**

**CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT**

**(UNAUDITED)**

**For the Three and Six Months Ended January 31, 2023**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | Common Stock | Common Stock | Series A Preferred Stock | Series A Preferred Stock | | | |
|  | Number of Shares | Amount | Number of Shares | Amount | Additional<br>Paid-in<br> Capital |<br>Accumulated<br> Deficit | Total<br>Shareholders'<br> Deficit |
| Balance - July 31, 2022 | 2450148 | $245 |  | $– | $1477022 | $(1700404) | $(223137) |
| Net loss for the period | – | – | – | – | – | (57067) | (57067) |
| Balance - October 31, 2022 | 2450148 | 245 |  |  | 1477022 | (1757471) | (280204) |
| Net loss for the period |  |  |  |  |  | (105219) | (105219) |
| Sale of preferred shares | – | – | 80000 | 8 | 23992 | – | 24000 |
| Balance - January 31, 2023 | 2450148 | $245 | 80000 | $8 | $1501014 | $(1862690) | $(361423) |

---

**For the Three and Six Months Ended January 31, 2022**

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | Common Stock | Common Stock | | | |
|  | Number of<br> Shares | Amount | Additional<br>Paid-in<br> Capital |<br>Accumulated<br> Deficit | Total<br>Shareholders'<br> Deficit |
| Balance - July 31, 2021 | 2450148 | $245 | $1127306 | $(1452661) | $(325110) |
| Debt forgiveness by former related parties |  |  | 349716 |  | 349716 |
| Net loss for the period | – | – | – | (47146) | (47146) |
| Balance - October 31, 2021 | 2450148 | 245 | 1477022 | (1499807) | (22540) |
| Net loss for the period | – | – | – | (57957) | (57957) |
| Balance - January 31, 2022 | 2450148 | $245 | $1477022 | $(1557764) | $(80497) |

---

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

**TIANCI INTERNATIONAL, INC.**

**CONDENSED STATEMENTS OF CASH FLOWS**

**(UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | Six Months Ended | Six Months Ended |
|  | January 31, | January 31, |
|  | 2023 | 2022 |
| **CASH FLOWS FROM OPERATING ACTIVITIES** |  |  |
| Net loss | $(162286) | $(105103) |
| Adjustments to reconcile net loss to net cash used in operating activities: |  |  |
| Changes in operating assets and liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prepaid expenses | 1500 | 7000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Prepaid management compensation | 11500 | (11500) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts payable and accrued liabilities | 73429 | 11294 |
| Net cash used in operating activities | (75857) | (98309) |
| **CASH FLOWS FROM FINANCING ACTIVITIES** |  |  |
| Proceeds from related parties | 56021 | 95560 |
| Repayment to related parties |  | (1202) |
| Sale of preferred shares | 24000 | – |
| Net cash provided by financing activities | 80021 | 94358 |
| Net change in cash | 4164 | (3951) |
| Cash - beginning of period | 9000 | 3951 |
| Cash - end of period | $13164 | $– |
| **Supplemental Cash Flow Disclosures** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash paid for interest | $– | $– |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash paid for income taxes | $– | $– |
| **Non-cash financing and investing activities** |  |  |
| &nbsp;&nbsp;&nbsp;Debt forgiveness by related parties | $– | $349716 |

---

*The accompanying notes are an integral part of these unaudited condensed financial statement*

**TIANCI INTERNATIONAL, INC.**

**Notes To Condensed Financial Statements**

**Three and Six Months Ended January 31, 2023 and 2022**

**(Unaudited)**

**NOTE 1 – DESCRIPTION OF BUSINESS**

Tianci International, Inc. (the "Company", "Tianci") was incorporated under the laws of the State of Nevada as Freedom Petroleum, Inc. on June 13, 2012. In May 2015, the Company changed its name to Steampunk Wizards, Inc. and on November 9, 2016, the Company changed its name to Tianci International, Inc. The Company is a holding company and, as of January 31, 2023, it had no subsidiaries and no business operations. The Company's fiscal year end is July 31.

**NOTE 2 – GOING CONCERN MATTERS**

As of January 31, 2023, the Company had $13,164 in cash. The Company incurred a net loss of $162,286 and used $75,857 in cash for operating activities during the six months ended January 31, 2023.

The Company's insignificant cash balance at January 31, 2023 and its absence of revenues raised substantial doubt about the Company's ability to continue as a going concern absent a significant change in its financial condition and business. Effective March 3, 2023, the Company acquired the capital stock of RQS United Group Limited, which owns 90% of the equity in Roshing International Co., Ltd., which is engaged in the business of distributing electronic components and providing software services. (See: Note 6 "Subsequent Events".)

The ability of the Company to continue as a going concern will depend upon whether Roshing International Co., Ltd. can operate profitably and whether the Company's management can expand the operations of Roshing International and/or complement them with additional acquisitions, as well as attract such financing as may be necessary for such business expansion. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

**NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

***Basis of Presentation***

The interim financial information referred to above has been prepared and presented in U.S. dollars in conformity with accounting principles generally accepted in the United States applicable to interim financial information and with the instructions to Form 10-Q and Article 8 of Regulation S-X. The interim financial information has been prepared on a basis consistent with prior interim periods and years and includes all disclosures that are necessary and required by applicable laws and regulations. These interim financial statements include all adjustments that, in the opinion of management, are necessary in order to make the financial statements not misleading. This report on Form 10-Q should be read in conjunction with the Company's financial statements and notes thereto included in the Company's Form 10-K for the fiscal year ended July 31, 2022, filed on October 31, 2022.

Results of the six months ended January 31, 2023 are not necessarily indicative of the results that may be expected for the year ended July 31, 2023 or any other future periods.

**TIANCI INTERNATIONAL, INC.**

**Notes To Condensed Financial Statements**

**Three and Six Months Ended January 31, 2023 and 2022**

**(Unaudited)**

***Use of Estimates***

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

***Cash and Cash Equivalents***

Cash and cash equivalents include cash on hand, cash in trust, and all highly liquid debt instruments with original maturities of six months or less. The Company had $13,164 and $9,000 in cash and cash equivalents as of January 31, 2023, and July 31, 2022, respectively.

***Fair Value Measurements***

The carrying amounts of the Company's financial instruments, including cash and accounts payable and accrued liabilities, approximate fair value because of their short maturities.

***Recent Accounting Pronouncements***

Management has considered all recently issued accounting pronouncements and their potential effect on the financial statements. The Company's management believes that these recent pronouncements will not have a material effect on the Company's condensed financial statements.

**NOTE 4 – DUE TO RELATED PARTIES AND RELATED PARTY TRANSACTIONS**

Due to related parties consist of:

---

| | | |
|:---|:---|:---|
| **Schedule of due to related parties** | **January 31,** | **July 31,** |
|  | **2023** | **2022** |
| Due to Zhigang Pei, Tianci chief executive officer from August 26, 2021 to January 27, 2023 | $220909 | $194888 |
| Due to RQS Capital Limited, an entity which by its acquisition of 80,000 shares of the Company's Series A Preferred Stock on January 27, 2023 has voting control of the Company | 30000 | – |
| TOTAL | $250909 | $194888 |

---

These liabilities are unsecured, non-interest bearing, and due on demand.

On August 26, 2021, pursuant to a Stock Purchase Agreement dated on August 6, 2021, Chuah Su Mei, the Company's former Chief Executive Officer, President and Director and all other former officers forgave all amounts due to them from the Company. In regard to this forgiveness, the Company recognized debt forgiveness by related parties of $349,716 as additional paid-in-capital during the quarter ended October 31, 2021.

*Employment agreements and director retainer agreements*

On August 27, 2021, the Company executed three employment agreements and three director retainer agreements with its officers and directors. The agreements have terms of 3 years and each provide for monthly compensation in amounts ranging from $1,300 per month to $3,900 per month.

For the six months ended January 31, 2023 and 2022, we accrued management compensation expenses of $90,500 and $76,500, respectively. These amounts are included in "general and administrative expenses" in the accompanying condensed statement of operations.

**TIANCI INTERNATIONAL, INC.**

**Notes To Condensed Financial Statements**

**Three and Six Months Ended January 31, 2023 and 2022**

**(Unaudited)**

**NOTE 5 – STOCKHOLDERS EQUITY**

On January 26, 2023 the Company filed with the Nevada Secretary of State a Certificate of Amendment of Articles of Incorporation (the "Amendment"). The Amendment amended Article 3 of the Company's Articles of Incorporation to provide that the authorized capital stock of the Company will be 120,080,000 shares of capital stock consisting of 100,000,000 shares of common stock, $0.0001 par value, 80,000 shares of Series A Preferred Stock, $0.0001 par value, and 20,000,000 shares of undesignated preferred stock, $0.0001 par value.

The following table sets forth information, as of January 31, 2023, regarding the classes of capital stock that are authorized by the Articles of Incorporation of Tianci International, Inc.

---

| | | |
|:---|:---|:---|
| Class | Shares Authorized | Shares Outstanding |
| Common Stock, $.0001 par value | 100000000 | 2450148 |
| Series A Preferred Stock, $.0001 par value | 80000 | 80000 |
| Undesignated Preferred Stock, $.0001 par value | 20000000 | 0 |

---

 **

***Series A Preferred Stock***

 **

Each share of Series A Preferred Stock may be converted by the holder of the share into 100 shares of common stock, subject to equitable adjustment of the conversion rate. Each holder of Series A Preferred Stock will have voting rights equal to the holder of the number of shares of common stock into which the Series A Preferred Stock is convertible. Upon liquidation of the Company, each holder of Series A Preferred Stock will be entitled to receive, out of the net assets of the Company, $0.01 per share, then to share in the distribution on an as-converted basis.

***Undesignated Preferred Stock***

The Board of Directors has the authority, without shareholder approval, to amend the Company's Articles of Incorporation to divide the class of undesignated Preferred Stock into series, and to determine the relative rights and preferences of the shares of each series, including (i) voting power, (ii) the rate of dividend, (iii) the price at which, and the terms and conditions on which, the shares may be redeemed, (iv) the amount payable upon the shares in the event of liquidation, (v) any sinking fund provision for the redemption or purchase of the shares, and (vi) the terms and conditions on which the shares may be converted to shares of another series or class, if the shares of any series are issued with the privilege of conversion.

***Equity Transactions***

On January 27, 2023, the Company sold 80,000 shares of Series A Preferred Stock to RQS Capital Limited. The shares were sold for a cash payment of $24,000.

**TIANCI INTERNATIONAL, INC.**

**Notes To Condensed Financial Statements**

**Three and Six Months Ended January 31, 2023 and 2022**

**(Unaudited)**

**NOTE 6 – SUBSEQUENT EVENTS**

***Incorporation of Subsidiary Company***

 ****

On February 13, 2023, the Company incorporated a fully owned subsidiary Tianci Group Holding Limited in the Republic of Seychelles.

***Sale of Common Stock***

 ****

On March 1, 2023 the Company entered into agreements to sell a total of 1,253,333 shares of our common stock to 13 investors for a price of U.S.$0.30 per share, i.e. an aggregate price of U.S. $376,000). The shares were issued in a private offering to investors that were acquiring the shares each for his or her own account. The offering, therefore, was exempt from registration under the Securities Act of 1933 pursuant to Section 4(a)(2) of the Securities Act. The sale was also exempt from registration pursuant to Rule 902(1)(i) of Regulation S, as the purchasers were non-U.S. persons and Rule 903 was complied with.

***Acquisition of RQS United Group Limited.***

On March 3, 2023 the Company entered into a Share Exchange Agreement with RQS United Group Limited ("RQS United") and RQS Capital Limited ("RQS Capital"), which was the sole shareholder of RQS United (the "Exchange Agreement"). RQS United owns 90% of the equity in Roshing International Co., Ltd. ("Roshing"), which is engaged in the business of distributing electronic components and providing software services. Pursuant to the Exchange Agreement, on March 6, 2023 RQS Capital transferred all of the issued and outstanding capital stock of RQS United to the Company, and the Company issued to RQS Capital 1,500,000 shares of our common stock and paid a cash price of $350,000 (the "Share Exchange"). Pursuant to the Exchange Agreement, the Company also issued a total of 700,000 shares of our common stock to nine employees or affiliates of Roshing to induce continued services to Roshing.

Prior to the Share Exchange, the Company was a shell company as defined in Rule 12b-2 under the Exchange Act. As a result of the transactions under the Exchange Agreement, the Company ceased to be a shell company.

\* \* \* \*

---

| | |
|:---|:---|
| **ITEM 2.** | **MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS** |

---

**Overview; Termination of Shell Company Status**

From October 2016 until March 3, 2023 Tianci was a shell company, as defined in Rule 12b-2 under the Exchange Act. It had no subsidiaries and no business operations. On March 3, 2023, however, we acquired the outstanding capital stock of RQS United Group Limited ("RQS United"). RQS United owns 90% of the capital stock of Roshing International Co., Ltd. ("Roshing"), an operating company. As a result of the acquisition, we ceased to be a shell company.

Roshing was incorporated on June 22, 2011 and is engaged in the sale of components to manufacturers of electronic devices as well as development of software and websites, technical consulting, and providing maintenance support on customized software. Roshing's business is primarily carried out in Hong Kong, although it realizes a substantial portion of its software development and related services revenue in Singapore.

For information regarding the business carried on by Roshing, including the consolidated financial results of RQS United for the past two fiscal years and subsequent interim period, please see the Current Report on Form 8-K filed by Tianci on March 6, 2023.

**Results of Operations**

The following table provides selected financial data about Tianci as of January 31, 2023 and July 31, 2022 and for the six months ended January 31, 2023 and 2022.

**Balance Sheet Data**

---

| | | | |
|:---|:---|:---|:---|
|  | **January 31,**<br>**2023** | **July 31,**<br>**2022** |<br>**Change** |
| Cash | $13164 | $9000 | $4164 |
| Total assets | 13414 | 22250 | (8836) |
| Total liabilities | 374837 | 245387 | 129450 |
| Stockholders' deficit | $(361423) | $(223137) | $(138286) |

---

**Summary Income Statement Data**

*Three Months Ended January 31, 2023, Compared to Three Months Ended January 31, 2022*

---

| | | | |
|:---|:---|:---|:---|
|  | **Three Months Ended** | **Three Months Ended** | |
|  | **January 31** | **January 31** | |
|  | **2023** | **2022** |<br>**Change** |
| Net Revenue | $– | $– | $– |
| Total Operating Expenses | 105219 | 57957 | 47262 |
| Loss From Operations | (105219) | (57957) | (47262) |
| Net Loss | $(105219) | $(57957) | $(47262) |

---

***Revenue***. During the three months ended January 31, 2023, and 2022, we did not generate any revenues.

***Operating Expenses***. Operating expenses were $105,219 and $57,957 for the three months ended January 31, 2023 and 2022, respectively. Operating expenses mainly consisted of professional fees, executive compensation and office and miscellaneous expenses. The increase in operating expenses resulted primarily from the increase in accounting and legal related professional fees.

***Loss from Operations***. For the three months ended January 31, 2023, and 2022, we incurred a loss from operations of $105,219 and $57,957, respectively. The increase in loss from operations was attributable to the increase in our operating expenses.

 ****

***Net Loss.*** For the three months ended January 31, 2023, and 2022, we incurred a net loss of $105,219 and $57,957, respectively. The increase in net loss was primarily attributable to the increase in our operating expenses.

*Six Months Ended January 31, 2023, Compared to Six Months Ended January 31, 2022*

 

---

| | | | |
|:---|:---|:---|:---|
|  | **Six Months Ended** | **Six Months Ended** | |
|  | **January 31,** | **January 31,** | |
|  | **2023** | **2022** |<br>**Change** |
| Net Revenue | $– | $– | $– |
| Total Operating Expenses | 162286 | 105103 | 57183 |
| Loss From Operations | (162286) | (105103) | (57183) |
| Other Expenses | – | – | – |
| Net Loss | $(162286) | $(105103) | $(57183) |

---

***Revenue***. During the six months ended January 31, 2023, and 2022, we did not generate any revenues.

***Operating Expenses***. Operating expenses were $162,286 and $105,103 for the six months ended January 31, 2023 and 2022, respectively. Operating expenses mainly consisted of executive compensation, professional fees, and office and miscellaneous expenses. The increase in operating expenses resulted primarily from the increase in accounting and legal related professional fees.

***Loss from Operations***. For the six months ended January 31, 2023, and 2022, we incurred a loss from operations of $162,286 and $105,103, respectively. The increase in loss from operations was attributable to the increase in our operating expenses.

***Other expenses.*** For the six months ended January 31, 2023, and 2022, we did not incur any other expenses. Other expenses consisted of an income tax penalty.

***Net Loss***. For the six months ended January 31, 2023, and 2022, we incurred a net loss of $162,286 and $105,103, respectively. The increase in net loss was primarily attributable to the increase in our operating expenses.

**Liquidity and Capital Resources**

<u>Working Capital</u>

---

| | | | |
|:---|:---|:---|:---|
|  | **January 31,**<br>**2023** | **July 31,**<br>**2022** |<br>**Change** |
| Current Assets | $13414 | $22250 | $8836) |
| Current Liabilities | 374837 | 245387 | 129450 |
| Working Capital (Deficiency) | $(361423) | $(223137) | $(138286) |

---

As of January 31, 2023, we had a working capital deficit of $361,423 as compared to a working capital deficit of $223,137 as of July 31, 2022. The increase in working capital deficit was mainly due to the increase in accounts payable and accrued liabilities and due to related parties.

<u>Cash Flows</u>

---

| | | |
|:---|:---|:---|
|  | **Six Months Ended** | **Six Months Ended** |
|  | **January 31,** | **January 31,** |
|  | **2023** | **2022** |
| Cash used in operating activities | $(75857) | $(98309) |
| Cash provided by investing activities |  |  |
| Cash provided by financing activities | 80021 | 94358 |
| Net change in cash and cash equivalents | $4164 | $(3951) |

---

***Cash Flow from Operating Activities***

During the six months ended January 31, 2023, net cash used in operating activities was $75,857, compared to $98,309 for the six months ended January 31, 2022. The decrease in net cash used in operating activities was mainly due to the increase in accounts payable and accrued liabilities offset by the increase in net loss.

***Cash Flow from Investing Activities***

During the six months ended January 31, 2023 and 2022, we had no cash flow from investing activities.

***Cash Flow from Financing Activities***

During the six months ended January 31, 2023, net cash provided by financing activities was $80,021, compared to $94,358 for the six months ended January 31, 2022. The decrease in net cash provided by financing activities was mainly due to the decrease in proceeds from related parties offset by cash received from the sale of preferred shares.

On January 27, 2023, we sold 80,000 shares of Series A Preferred Stock to RQS Capital Limited. The shares were sold for a cash payment of $24,000, which was contributed to our capital on behalf of RQS Capital Limited by members of its management. Each share of Series A Preferred Stock may be converted by the holder of the share into 100 shares of common stock, subject to equitable adjustment of the conversion rate. The holder of Series A Preferred Stock will have voting rights equal to the holder of the number of shares of common stock into which the Series A Preferred Stock is convertible. The Series A Preferred Stock purchased by RQS Capital Limited helds 76.55% of the aggregate voting power of the Company on January 27, 2023. As a result of its ownership of the Series A Shares, RQS Capital holds a controlling interest in the Company.

**Off-Balance Sheet Arrangements**

We do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures, or capital resources.

**Critical Accounting Policies**

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP") requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities in the financial statements and accompanying notes. The SEC has defined a company's critical accounting policies as the ones that are most important to the portrayal of the company's financial condition and results of operations, and which require the company to make its most difficult and subjective judgments, often as a result of the need to make estimates of matters that are inherently uncertain. Based on this definition, we have not identified any additional critical accounting policies and judgments. We also have other key accounting policies, which involve the use of estimates, judgments and assumptions that are significant to understanding our results, which are described in Note 3 to our financial statements. Although we believe that our estimates, assumptions and judgments are reasonable, they are based upon information presently available. Actual results may differ significantly from these estimates under different assumptions, judgments or conditions.

**Impact of Accounting Pronouncements**

There were no recent accounting pronouncements that have or will have a material effect on the Corporation's financial position or results of operations.

---

| | |
|:---|:---|
| **ITEM 3** | **QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK** |

---

Not applicable.

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| | |
|:---|:---|
| **ITEM 4** | **CONTROLS AND PROCEDURES** |

---

*Evaluation of Disclosure Controls and Procedures*.**

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of January 31, 2023. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms as a result of the following material weaknesses:

· Because of the company's limited resources, there are limited controls over information processing.

· There is an inadequate segregation of duties consistent with control objectives. Our Company's management is limited in number, resulting in a situation where limitations on segregation of duties exist. In order to remedy this situation, we would need to hire additional staff to provide greater segregation of duties. Currently, it is not feasible to hire additional staff to obtain optimal segregation of duties. Management will reassess this matter in the following year to determine whether improvement in segregation of duty is feasible.

· The Company does not have a sitting audit committee financial expert, and thus the Company lacks the board oversight role within the financial reporting process.

· There is a lack of formal policies and procedures necessary to adequately review significant accounting transactions. The Company utilizes a third-party independent contractor for the preparation of its financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third-party independent contractor is not involved in the day to day operations of the Company and may not be provided information from management on a timely basis to allow for adequate reporting/consideration of certain transactions.

Our management will continue to monitor and evaluate the effectiveness of our internal controls and procedures and our internal controls over financial reporting on an ongoing basis and is committed to taking further action and implementing additional enhancements or improvements, as necessary and as funds allow.

***Changes in Internal Controls***

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

**PART II – OTHER INFORMATION** 

---

| | |
|:---|:---|
| *Item 1.* | *Legal Proceedings* |
|  | None. |
| *Item 1A* | *Risk Factors* |
|  | As a "smaller reporting company", we are not required to provide the information required by this Item. |
| *Item 2* | *Unregistered Sale of Securities and Use of Proceeds* |
|  | *(a) Unregistered sales of equity securities* |
|  | There were no unregistered sales of equity securities by the Company during the second quarter of fiscal year 2023, other than those reported in Current Reports on Form 8-K. |
|  | *(c) Purchases of equity securities* |
|  | The Company did not repurchase any of its equity securities that were registered under Section 12 of the Securities Exchange Act during the second quarter of fiscal year 2023. |
| *Item 3.* | *Defaults Upon Senior Securities*. |
|  | None. |
| *Item 4.* | *Mine Safety Disclosures.* |
|  | Not Applicable. |
| *Item 5.* | *Other Information.* |
|  | None. |
| *Item 6.* | *Exhibits* |

---

---

| | |
|:---|:---|
| 31-a(1) | [Rule 13a-14(a) Certification of CEO](tianci_ex31a1.htm) |
| 31-a(2) | [Rule 13a-14(a) Certification of CFO](tianci_ex31a2.htm) |
| 32-a(1) | [Rule 13a-14(b) Certification of CEO](tianci_ex32a1.htm) |
| 32-a(2) | [Rule 13a-14(b) Certification of CFO](tianci_ex32a2.htm) |
| 101.INS | Inline XBRL Instance Document—the instance document does not appear in the Interactive Data File as its XBRL tags are embedded within the Inline XBRL document |
| 101.SCH | Inline XBRL Schema |
| 101.CAL | Inline XBRL Calculation |
| 101.DEF | Inline XBRL Definition |
| 101.LAB | Inline XBRL Label |
| 101.PRE | Inline XBRL Presentation |
| 104 | Cover page formatted as inline XBRL and contained in Exhibit 101 |

---

**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned thereunto duly authorized.

---

| | |
|:---|:---|
|  | TIANCI INTERNATIONAL, INC. |
| Date: March 7, 2023 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By: <u>/s/ Shufang Gao</u><br> Shufang Gao, Chief Executive Officer |
|  | TIANCI INTERNATIONAL, INC. |
| Date: March 7, 2023 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;By: <u>/s/ Zhigang Pei</u><br> Zhigang Pei, Chief Financial and Accounting Officer |

---

\* \* \* \* \*

## Exhibit 31.1

**EXHIBIT 31-a(1)**

Rule 13a-14(a) Certification of CEO

I, Shufang Gao, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this quarterly report on Form 10-Q of Tianci International, Inc.;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Designed such internal controls over financial reporting, or caused such internal controls over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. The registrant's other certifying officers and I have disclosed, based on our most recent evaluation of internal controls over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls over financial reporting.

---

| | |
|:---|:---|
| Date: March 7, 2023 | By: <u>/s/ Shufang Gao</u> |
|  | Shufang Gao, Chief Executive Officer |

---

\* \* \* \* \*

## Exhibit 31.2

**EXHIBIT 31-a(2)**

Rule 13a-14(a) Certification of CFO

I, Zhigang Pei, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this quarterly report on Form 10-Q of Tianci International, Inc.;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal controls over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Designed such internal controls over financial reporting, or caused such internal controls over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. The registrant's other certifying officers and I have disclosed, based on our most recent evaluation of internal controls over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal controls over financial reporting.

---

| | |
|:---|:---|
| Date: March 7, 2023 | By: <u>/s/ Zhigang Pei</u> |
|  | Zhigang Pei, Chief Financial Officer |

---

\* \* \* \* \*

## Exhibit 32.1

**EXHIBIT 32-a(1)**

**Rule 13a-14(b) Certification of CEO**

Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, the undersigned officer of Tianci International, Inc. (the "Company") certifies that:

1. The Quarterly Report on Form 10-Q of the Company for the period ended January 31, 2023 (the "Report") fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | |
|:---|:---|
| Date: March 7, 2023 | By: <u>/s/ Shufang Gao</u> |
|  | Shufang Gao, Chief Executive Officer |

---

\* \* \* \* \*

## Exhibit 32.2

EXHIBIT 32-a(2)

Rule 13a-14(b) Certification of CFO

Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, the undersigned officer of Tianci International, Inc. (the "Company") certifies that:

1. The Quarterly Report on Form 10-Q of the Company for the period ended January 31, 2023 (the "Report") fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | |
|:---|:---|
| Date: March 7, 2023 | By: <u>/s/ Zhigang Pei</u> |
|  | Zhigang Pei, Chief Financial Officer |

---

\* \* \* \* \*