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

Linkio is a dual-sided platform where those who need a service (clients) receive real-time offers from those who can provide it (freelancers or companies). EVERYONE CAN COME ONBOARD! And while we have professionals like the rest of the service apps, we are opening the doors to ANYONE with a clear background check to earn money with ANY skill.

As a company, Linkio hopes (but not guarantee) to expanded nationally in the US in all 50 states as well as internationally into at least 10 different countries.

Milestones

N&L Work App LLC was organized in the State of Florida in October 2018.

Since then, we have:

• Proven business model. The current business model has been tested and proven with Linkio's current launch in October 2019.
• Scaleability to expand nationally and internationally.
• Linkio's ability to cross enter multiple market shares allows for exponential growth potential.

Historical Results of Operations

Our company was organized in October 2018 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 $9,493 compared to the year ended December 31, 2018, when the Company had revenues of $0.
• Assets. As of December 31, 2019, the Company had total assets of $293,496, including $8,659 in cash. As of December 31, 2018, the Company had $37,680 in total assets, including $2,843 in cash.
• Net Income. The Company has had net loss of $258,036 and net loss of $887 for the fiscal years ended December 31, 2019 and December 31, 2018, respectively.
• Liabilities. The Company's liabilities totaled $22,000 for the fiscal year ended December 31, 2019 and $0 for the fiscal year ended December 31, 2018.

Liquidity & Capital Resources

To-date, the company has been financed with $22,000 in debt and $500,000 in equity.

After the conclusion of this Offering, should we hit our minimum funding target, our projected runway is 6 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 12 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

N&L Work App LLC cash in hand is $4,000, as of February 2020. Over the last three months, revenues have averaged $1,200/month, cost of goods sold has averaged $4,000/month, and operational expenses have averaged $2,000/month, for an average burn rate of $4,800 per month. Our intent is to be profitable in 9 months.

Our burn rate has decreased to $2,000 a month since beginning of 2020 as we are not currently paying for development or spending on marketing. 80% of the software development has been moved to in-house and it will continue as such until the company's revenues match the predictions. At such a point, we'll consider expedited development again if the budget allows it. To fund short-term operations, the founding members of the Company can infuse more cash from their personal accounts if need be.

Once the maximum goal of this crowdfunding campaign is reached, the expenses will increase to about $25,000 a month (about $20,000 will be used for marketing) to increase our user base. The goal is to reach a monthly revenue of around $29,000 by the end of August. Revenues will come only from our service fees during this year. We do not have any source of capital to rely on at this time. We plan to raise more capital in six months following the conclusion of this Offering.