UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

(Amendment No. 1)

☒Quarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the quarterly period ended

September 30, 2022

☐Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 (For the transition period from to ).

Commission File Number: 333-260704

HOOPS SCOUTING USA
(Exact name of registrant as specified in its charter)
Wyoming	7389	38-4010393
---	---	---
(State or other jurisdiction of	(Primary Standard Industrial	(I.R.S. Employer
incorporation or organization)	Classification Code Number)	Identification Number)

63 Rocio Court

Palm Desert, CA 92260

Tel: (760) 636-4353

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

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 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 or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting 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 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

The number of shares of the Registrant’s common stock, par value $0.0001 per share, outstanding as of November 27, 2024 was 63,750,000.

PART I	FINANCIAL INFORMATION:	3
Item 1.	Financial Statements	3
	Unaudited Balance Sheets as of September 30, 2022 (Restated) and June 30, 2022	4
	Unaudited Statements of Operations for the three months ended September 30, 2022 (Restated), and 2021	5
	Unaudited Statements of Stockholders’ Deficit for the three months ended September 30, 2022 (Restated), and 2021	6
	Unaudited Statements of Cash Flows for the three months ended September 30, 2022 (Restated), and 2021	7
	Notes to the Financial Statements	8
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	12
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	14
Item 4.	Controls and Procedures	14
PART II	OTHER INFORMATION:	15
Item 1.	Legal Proceedings	15
Item 1A.	Risk Factors	15
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 3.	Defaults Upon Senior Securities	15
Item 4.	Submission of Matters to a Vote of Securities Holders	15
Item 5.	Other Information	15
Item 6.	Exhibits	16
	Signatures	17
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PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

The accompanying interim financial statements of Hoops Scouting USA. (“the Company”, “we”, “us” or “our”), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations.

The interim financial statements should be read in conjunction with the Company’s latest annual financial statements.

In the opinion of management, the financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

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HOOPS SCOUTING USA
---	---	---	---	---	---	---
Condensed Balance Sheets (Unaudited)
	September 30, 2022		****	June 30, 2022
	(Restated)
Assets
Current assets
Cash	$	222		$	392
Total current assets		222			392
Total assets	$	222		$	392
Liabilities and stockholders’ deficit
Current liabilities
Accounts payable and accrued liabilities	$	1,146		$	4,903
Due to related party (Note 3)		65,581			61,581
Total current liabilities		66,727			66,484
Non-current liabilities
Loans payable (Note 5)		16,000			16,000
Total liabilities	$	82,727		$	82,484
Stockholders’ deficit
Common stock authorized: 10,000,000,000 common shares, $0.0001 par value 63,750,000 shares issued and outstanding as of September 30, 2022 and June 30, 2022	$	6,375		$	6,375
Additional paid-in capital		28,675			28,675
Accumulated deficit		(117,555	)		(117,142	)
Total stockholders’ deficit	$	(82,505	)	$	(82,092	)
Total liabilities and stockholders’ deficit	$	222		$	392
(The accompanying notes are an integral part of these unaudited condensed financial statements)
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HOOPS SCOUTING USA
---	---	---	---	---	---	---
Condensed statements of operations
(unaudited)
	For the three months ended September 30, 2022		****	For the three months ended September 30, 2021		****
****	(Restated)		****
Expenses
General and administrative	$	103		$	565
Professional fees		-			15,450
Transfer agent and filing fees		310			815
Total expenses	$	413		$	16,830
Net loss	$	(413	)	$	(16,830	)
Net loss per common share - basic and diluted		(0.00	)		(0.00	)
Weighted average number of shares of common stock outstanding - basic and diluted		63,750,000			37,500,000
(The accompanying notes are an integral part of these unaudited condensed financial statements)
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HOOPS SCOUTING USA
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
Condensed Statements of Stockholders’ Deficit
(unaudited)
	Common stock
	Number of shares		Amount		**<br><br>Additional<br><br>paid-in capital**		****	Share subscriptions received		Accumulated deficit		****	Total stockholders’ deficit
	For the three months ended September 30, 2021
Balance, June 30, 2021		37,500,000	$	3,750	$	(3,700	)	$	32,000	$	(64,699	)	$	(32,649	)
Share subscriptions received		-		-		-			3,000		-			3,000
Net loss for the period		-		-		-					(16,830	)		(16,830	)
Balance, September 30, 2021		37,500,000	$	3,750	$	(3,700	)	$	35,000	$	(81,529	)	$	(46,479	)
	For the three months ended September 30, 2022 (Restated)
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
Balance, June 30, 2022		63,750,000	$	6,375	$	28,675	$	-	$	(117,142	)	$	(82,092	)
Net loss for the period		-		-		-		-		(413	)		(413	)
Balance, September 30, 2022		63,750,000	$	6,375	$	28,675	$	-	$	(117,555	)	$	(82,505	)

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

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HOOPS SCOUTING USA
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Condensed statements of cash flows
(unaudited)
	For the three months ended September 30, 2022		****	For the three months ended September 30, 2021		****
****	(Restated)		****
Cash Flows from Operating Activities:
Net loss	$	(413	)	$	(16,830	)
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in operating assets and liabilities:
Increase (Decrease) in accounts payable and accrued liabilities		(3,757	)		3,395
Net cash used in operating activities	$	(4,170	)	$	(13,435	)
Cash Flows from Financing Activities:
Proceeds from related parties		4,000			-
Proceeds from share subscriptions received		-			3,000
Net cash provided by financing activities	$	4,000		$	3,000
..
Net increase (decrease) in cash, cash equivalents and restricted cash		(170	)		(10,435	)
Cash, cash equivalents and restricted cash at beginning of the period		392
Cash, cash equivalents and restricted cash at end of the period	$	222		$	10,586
Supplemental Cash Flow Information:
Cash paid for interest	$	-		$	-
Cash paid for income taxes	$	-		$	-
(The accompanying notes are an integral part of these condensed unaudited financial statements)
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HOOPS SCOUTING USA

Notes to the condensed financial statements

September 30, 2022

(Expressed in US dollars)

(unaudited)

1. Nature of Operations and Continuance of Business

Hoops Scouting USA (the “Company”) was incorporated in the State of Wyoming on October 31, 2016. The Company is in the business of scouting high school and college basketball players in Colorado.

On March 11, 2020, the World Health Organization declared COVID-19 a global pandemic. This contagious disease outbreak and any related adverse public health developments, has adversely affected workforces, economies, and financial markets globally, leading to an economic downturn. The impact on the Company has not been significant, but management continues to monitor the situation.

These condensed financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and ultimately the attainment of profitable operations. During the period ended September 30, 2022, the Company had no revenues and incurred a net loss of $413. As at September 30, 2022, the Company has a working capital deficit of $(66,505) and an accumulated deficit of $117,555. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These condensed financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2. Significant Accounting Policies

(a) Basis of Presentation

The accompanying financial statements of the Company should be read in conjunction with the financial statements and accompanying notes filed with the U.S. Securities and Exchange Commission for the fiscal year ended June 30, 2022. In the opinion of management, the accompanying condensed financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company’s financial position and the results of its operations and its cash flows for the periods shown.

(b) Use of Estimates and Judgments

The preparation of these condensed financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. It also requires management to exercise its judgment in the processing of applying the Company’s accounting policies. The Company regularly evaluates estimates and assumptions related to deferred income tax valuation allowances. The Company bases its estimates and assumptions on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The impacts of such estimates and judgments are pervasive throughout the financial statements, and may require accounting adjustments based on future occurrences. Revisions to accounting estimates and judgments are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

The Company has implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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HOOPS SCOUTING USA

Notes to the condensed financial statements

September 30, 2022

(Expressed in US dollars)

(unaudited)

3. Related Party Transactions

During the three months ended September 30, 2022, president of the company contributed $4,000 towards operating expenses.

As at September 30, 2022, the Company owed $65,581 (June 30, 2022 - $61,581) to the President and Director of the Company, which is unsecured, non-interest bearing, and due on demand.

4. Common Stock

During the three months ended September 30, 2021, the Company received proceeds of $3,000 (As of June 30, 2021 $32.000) relating to share subscriptions for the issuance of common shares at $0.10 per share.

On October 15, 2021, the Company issued (350,000 before split) 26,250,000 common shares at $0.10 per share for proceeds of $35,000, of which $32,000 were received during the year ended June 30, 2021.

On June 9, 2023, the Company executed forward stock split at 75:1

As at September 30, 2022 and June 30, 2021 common shares issued and outstanding is 63,750,000 (850,000 before split) and 63,750,000 (850,000 before split) shares respectively.

5. Loans Payable

As at September 30, 2022, the Company owed $16,000 (June 30, 2022 - $16,000) to non-related parties for loans payable. The amounts owing are unsecured, non-interest bearing, and due on or before December 31, 2022.

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HOOPS SCOUTING USA

Notes to the condensed financial statements

September 30, 2022

(Expressed in US dollars)

(unaudited)

6. Restatement

The following are previously recorded and restated balances as of September 30,2022.

HOOPS SCOUTING USA
Restated Balance Sheets
	September 30, 2022		****	September 30, 2022		****	September 30, 2022		****
****	(As Previously Reported)		****	(Restatement Adjustments)		****	(As Restated)
Assets
Current assets
Cash	$	222		$	-		$	222
Total current assets		222			-			222
Total assets	$	222		$	-		$	222
Liabilities and stockholders’ deficit
Current liabilities
Accounts payable and accrued liabilities	$	4,146		$	(3,000	)	$	1,146
Due to related party (Note 3)		65,581			-			65,581
Total current liabilities		69,727			(3,000	)		66,727
Non-current liabilities
Loans payable (Note 5)		16,000			-			16,000
Total liabilities	$	85,727		$	(3,000	)	$	82,727
Stockholders’ deficit
Common stock authorized: 10,000,000,000 common shares, $0.0001 par value 63,750,000 shares issued and outstanding as of September 30, 2022 and June 30, 2022	$	6,375		$	-		$	6,375
Additional paid-in capital		28,675			-			28,675
Accumulated deficit		(120,555	)		3,000			(117,555	)
Total stockholders’ deficit	$	(85,505	)	$	3,000		$	(82,505	)
Total liabilities and stockholders’ deficit	$	222		$	-		$	222
(The accompanying notes are an integral part of these condensed unaudited financial statements)
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HOOPS SCOUTING USA

Notes to the condensed financial statements

September 30, 2022

(Expressed in US dollars)

(unaudited)

HOOPS SCOUTING USA<br><br>Restated Statement of Operations<br><br>(unaudited)
	For the three months ended September 30, 2022		****	For the three months ended September 30, 2022		****	For the three months ended September 30, 2022		****
---	---	---	---	---	---	---	---	---	---
****	(As Previously Reported)		****	(Restatement Adjustments)		****	(As Restated)
Expenses
General and administrative	$	103		$	-		$	103
Professional fees		3,000			(3,000	)		-
Transfer agent		310			-			310
Total expenses	$	3,413		$	(3,000	)	$	413
Net loss	$	(3,413	)	$	3,000		$	(413	)
Net loss per common share - basic and diluted		(0.00	)		0.00			(0.00	)
Weighted average number of shares of common stock outstanding - basic and diluted		63,750,000			63,750,000			63,750,000
(The accompanying notes are an integral part of these condensed unaudited financial statements)

7. Subsequent Event

The Company evaluated all events or transactions that occurred after September 30, 2022, through the date of filing this report.

The Company determined that it does not have any subsequent event requiring recording or disclosure in the financial statements for the period ended September 30, 2022**.**

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Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations

FORWARD-LOOKING STATEMENTS

This Management's Discussion and Analysis of Financial Condition and Results of Operations (MD&A) contains forward-looking statements that involve known and unknown risks, significant uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed, or implied, by those forward-looking statements. You can identify forward-looking statements by the use of the words may, will, should, could, expects, plans, anticipates, believes, estimates, predicts, intends, potential, proposed, or continue or the negative of those terms. These statements are only predictions. In evaluating these statements, you should consider various factors which may cause our actual results to differ materially from any forward-looking statements. Although we believe that the exceptions reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Therefore, actual results may differ materially and adversely from those expressed in any forward-looking statements. We undertake no obligation to revise or update publicly any forward-looking statements for any reason.

Liquidity and Capital Resources

As of September 30, 2022, we had a cash balance and total assets of $222 compared to cash and total assets of $392 as at June 30, 2022. The decrease in cash and total assets was due to an increase in activity and an increase in general and administrative fees. As at September 30, 2022, and June 30, 2022 we had total liabilities of $82,727 and $82,484 respectively. The increase in liabilities was due to an increase in amounts due to a related party. Our liabilities at September 30, 2022 and June 30, 2022 were comprised of amounts due to our President and Director and for two loans payable to non-related parties for $16,000, which are unsecured, non-interest bearing, and due on or before December 31, 2022.

Our working capital deficit was $66,505 as at September 30, 2022 compared to $66,092 as at June 30, 2022 respectively.

During the period ended September 30, 2022, we did not issue any common shares. During the year ended June 30, 2022, the Company received $3,000 of share subscriptions relating to a private placement of common shares at $0.10 per share. On October 15, 2021, the Company issued 350,000 common shares at $0.10 per share relating to private placement proceeds of $35,000 that was received as at September 30, 2021.

Results of Operations

During the three months ended September 30, 2022, we incurred $413 of operating expenditures comprised of general and administrative, professional fees, and transfer agent fees compared to $16,830 for general and administrative bank and transfer agent fees during the three months ended September 30, 2021. The decrease in operating expenditures is due to a higher number of SEC filings prepared during the three months ended September 30, 2021 compared to the three months ended September 30, 2022 the Company was up to date on filings.

Cash Flows

During the three months ended September 30, 2022, we used $4,170 of cash for operating activities compared to the use of $13,435 for operating activities during the three months ended September 30, 2021. The decrease in the use of cash for the current period was due to the payment of professional fees relating to our SEC filing requirements in 2021. During the three months ended September 30, 2022, we did not receive any cash from share subscriptions compared to $3,000 during the three months ended September 30, 2021. We did not have any investing activities during the three months ended September 30, 2022 and 2021.

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Trends

There is no assurance that we will be able to generate cash flows from our operations. The outcome of these matters cannot be predicted with any certainty at this time and raises substantial doubt that we will be able to continue as a going concern.

Off-Balance Sheet Arrangements

We have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders.

Inflation

The effect of inflation on our revenues and operating results has not been significant.

Critical Accounting Policies

Our financial statements are presented in United States dollars and are prepared using the accrual method of accounting, which conforms to US GAAP.

We have elected to use the extended transition period for complying with new or revised accounting standards under Section 102(b)(1) of the JOBS Act. This election allows us to delay the adoption of new or revised accounting standards that have different effective dates for public and private companies until those standards apply to private companies. As a result of this election, our financial statements may not be comparable to companies that comply with public company effective dates.

The financial statements as of and for the three months ended September 30, 2022 included herein, which have not been audited pursuant to the rules and regulations of the Securities and Exchange Commission, reflect all adjustments which, in the opinion of management, are necessary for a fair presentation of financial position, results of operations and cash flows for the interim periods on a basis consistent with the annual audited statements. All such adjustments are of a normal recurring nature. The results of operations for interim periods are not necessarily indicative of the results that may be expected for any other interim period or for a full year. Certain information, accounting policies and footnote disclosures normally included in financial statements prepared in conformity with accounting principles generally accepted in the United States of America have been omitted pursuant to such rules and regulations, although we believe that the disclosures are adequate to make the information presented not misleading.

Going Concern

The Company’s financial statements have been prepared on a going concern basis, which implies that the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has generated no revenues to date, has a working capital deficit of $66,505 and has an accumulated deficit of $117,555. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability to raise equity or debt financing, and the attainment of profitable operations from the Company's future business. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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Use of Estimates and Assumptions

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America 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 periods presented. We are required to make judgments and estimates about the effect of matters that are inherently uncertain. Although, we believe our judgments and estimates are appropriate, actual future results may be different; if different assumptions or conditions were to prevail, the results could be materially different from our reported results.

Recent Accounting Pronouncements

We review new accounting standards as issued. Although some of these accounting standards issued or effective after the end of our previous fiscal year may be applicable to us, we have not identified any standards that we believe merit further discussion. We believe that none of the new standards will have a significant impact on our financial position, future operations or cash flows.

Item 3. Quantitative and Qualitative Disclosure about Market Risk

None

Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our Principal Executive Officer and Principal Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based on the evaluation, both the Principal Executive Officer and the Principal Financial Officer concluded that our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) promulgated under the Securities Exchange Act of 1934, were not effective as of September 30, 2022.

Internal Control over Financial Reporting

There was no change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) promulgated under the Securities Act of 1934) that materially affected, or is reasonably likely to materially affect, such internal control over financial reporting during the quarter ended September 30, 2022. Sadler, Gibb & Associates LLC, our independent auditors, were not required and have not performed an assessment of our internal controls over financial reporting for effectiveness.

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Part II — OTHER INFORMATION

Item 1. Legal Proceedings

None.

Item 1A. Risk Factors

Not applicable to smaller reporting companies.

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.

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Item 6. Exhibits

No.	Description
31.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule13a-14(a)or 15d-14(a).
32.1	Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b)or 15d-14(b)and 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 (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)
101.SCH	Inline XBRL Taxonomy Extension Schema Document
101.CAL	Inline XBRL Taxonomy Calculation Linkbase Document
101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB	Inline XBRL Taxonomy Label Linkbase Document
101.PRE	Inline XBRL Taxonomy Presentation Linkbase Document
104	Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101)
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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.

	HOOPS SCOUTING USA
Date: November 27, 2024	By:	/s/ Jamie Oei
		Jamie Oei - Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer
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hsct_ex311.htm EXHIBIT 31.1

CERTIFICATIONS

I, Jamie Oei, certify that;

(1)	I have reviewed this Quarterly Report on Form 10-Q/A of Hoops Scouting USA;
(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;
(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;
(4)	I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e) and internal control over financial reporting (as defined in Exchange Act Rule 13a-15(f) and 15d-15(f) for the registrant and have:

(a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others within those entities, particularly during the period in which this report is being prepared;
(b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my 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;
(c)	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my 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
(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 year that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

(5)	I have disclosed, based on my most recent evaluation of the internal control 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):

(a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 27, 2024

	/s/ Jamie Oei

| By: | Jamie Oei |

| Title: | Chief Executive Officer and |

| | Chief Financial Officer |

hsct_ex321.htm EXHIBIT 32.1

CERTIFICATION OF

| CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER |

| PURSUANT TO |

| 18 U.S.C. SECTION 1350, |

| AS ADOPTED PURSUANT TO |

| SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 |

I, Jamie Oei, the Chief Executive Officer and Chief Financial Officer of Hoops Scouting USA (the “Company”), hereby certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(i)	the Quarterly Report on Form 10-Q/A of the Company, for the fiscal quarter ended September 30, 2022, and to which this certification is attached as Exhibit 32.1 (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and
(ii)	the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

By:	/s/ Jamie Oei

| Name: | Jamie Oei |

| Title: | Chief Executive Officer and |