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

You should read the following discussion and analysis of our financial condition and results of operations together with our financial statements and the related notes and other financial information included elsewhere in this offering. Some of the information contained in this discussion and analysis, including information regarding the strategy and plans for our business, includes forward-looking statements that involve risks and uncertainties. You should review the "Risk Factors" section for a discussion of important factors that could cause actual results to differ materially from the results described in or implied by the forward-looking statements contained in the following discussion and analysis.

Overview

Digifox serves as your all-in-one finance platform. Earn up to 7% on your savings, buy cryptocurrencies, and send, receive, or spend your money across the globe for much lower fees.

We want to be the app you use for all your financial activities. Whether you're putting money away for future expenditures, or paying back a friend for dinner, we'll hope to be the app you turn to.

The Company is not a financial advisor.  At Digifox, we work with licensed institutions to provide the best services possible to the end-user on our platform. Digifox is not a financial institution; Digifox is a way to visualize and interact with your digital assets, rather than the custodian or owners of your funds.

Given the Company’s limited operating history, the Company cannot reliably estimate how much revenue it will receive in the future, if any.

Milestones

Digifox Corp. was incorporated in the State of Delaware in July 2019.

Since then, we have:

• Founded by Nicholas Merten, the creator of the largest YouTube channel for cryptocurrencies
• Fully-built app, available on iOS and Android
• Multiple revenue streams from lending, borrowing, trading, and transactions

Historical Results of Operations

Our company was organized in July 2019 and has limited operations upon which prospective investors may base an evaluation of its performance.

• Revenues & Gross Margin. For the period ended December 31, 2019, the Company had revenues of $0.
• Assets. As of December 31, 2019, the Company had total assets of $54,093, including $821 in cash.
• Net Loss. The Company has had net losses of $5,407 for 2019.
• Liabilities. The Company's liabilities totaled $59,500 for 2019.

Liquidity & Capital Resources

To date, the company has been financed with $59,500 in debt.

After the conclusion of this Offering, should we hit our minimum funding target, our projected runway is 8 months before we need to raise further capital.

We plan to use the proceeds as set forth in this Form C under "Use of Funds". We don’t have any other sources of capital in the immediate future.

We will likely require additional financing in excess of the proceeds from the Offering in order to perform operations over the lifetime of the Company. We plan to raise capital in 6 months. Except as otherwise described in this Form C, we do not have additional sources of capital other than the proceeds from the offering. Because of the complexities and uncertainties in establishing a new business strategy, it is not possible to adequately project whether the proceeds of this offering will be sufficient to enable us to implement our strategy. This complexity and uncertainty will be increased if less than the maximum amount of securities offered in this offering is sold. The Company intends to raise additional capital in the future from investors. Although capital may be available for early-stage companies, there is no guarantee that the Company will receive any investments from investors.

Runway & Short/Mid Term Expenses

Digifox Corp. cash in hand is $2,812.05, as of May 2020. Over the last three months, revenues have averaged $0/month, cost of goods sold has averaged $0/month, and operational expenses have averaged $9,351.74/month, for an average burn rate of $9,351.74 per month. Our intent is to be profitable in 6 months.

Most recurring expenses, such as IncFile.com & Wix.com, have remained the same. But we've recently adjusted the payment structure for our core team members, Chase and Madison. We've initiated monthly retainers as of the last few months.

We expect to yield revenues of $500K-750K in the first 6 months, with a maximum of $375K in expenses during the same time period.  We expect to begin generating revenues as soon as we launch the app (June 2020), and no further capital is needed for our initial launch.

If we're waiting to close out a raise for the startup, the founder, Nicholas Merten, can provide a short-term loan to the business that can be paid back at a later date after the raise.