"The company is rebranding itself as The Ultimate Cultivation Asset, following its expansion into the cannabis property market. Since cannabis is not federally legalized, SEC reporting companies are not allowed to directly invest in the cannabis business, but they can invest in cannabis properties, and this is where UCASU has a proven track record and expertise. The company also changed its accounting method in mid-2022 and has no plans to restate results due to the expense, nevertheless, we expect it to be profitable in 2023. "