10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 10-Q

( x )QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended        December 31, 2011

(    )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    000-32361

YUMMIES,  INC.

(Exact name of registrant as specified in charter)

Nevada	87-0615629
(State or other jurisdiction of Employerincorporation or organization)	(I.R.S. Identification No.)
1981 East Murray Holiday Rd,  Salt Lake City, Utah	84117
(Address of principal executive offices)	(Zip Code)

801-272-9294

Registrant’s telephone number, including area code

(Former name, former address, and former fiscal year, if changed since last report.)

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 [x ]   No  [  ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted 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 and post such files).  Yes [  ] No [  ]

Indicate by checkmark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. Se 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 [ x ]

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

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the last practicable date

Class	Outstanding as of December 31, 2011
Common  Stock, $0.001	2,505,000

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INDEX

			Page
			Number
PART I.
	ITEM 1.	Financial Statements (unaudited)	4
		Balance Sheets
		December 31, 2011 and September 30, 2011	5
		Statements of Operations
		For the three months ended December 31, 2011 and 2010 and the period June 10, 1998 to December 31, 2011	6
		Statements of Cash Flows
		For the three  months ended December 31, 2011 and 2010 and the period June 10, 1998  to December 31, 2011	7
		Notes to 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	13
	ITEM 4T.	Controls and Procedures	13
PART II.
	ITEM 6.	Exhibits	13
	Signatures		14

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PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

The accompanying balance sheets of Yummies, Inc. ( development stage company) at December 31, 2011 and September 30, 2011, and the related  statements of operations for the three months ended December 31, 2011 and 2010 and the period June 10, 1998  to December 31, 2011 , and statements of cash flows for the three months ended December 31, 2011 and 2010 and the period June 10, 1998  to December 31, 2011 have been prepared by the Company’s management in conformity with accounting principles generally accepted in the United States of America.  In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature.

Operating results for the quarter ended December 31, 2011, are not necessarily indicative of the results that can be expected for the year ending September 30, 2012.

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YUMMIES, INC.
(A Development Stage Company)
BALANCE SHEETS
DECEMBER 31, 2011 AND SEPTEMBER 30, 2011
	December 31,			September 30,
	2011			2011
Assets
Current Assets:
Cash	$	2,250		$	2,874
Total current assets		2,250			2,874
Total Assets	$	2,250		$	2,874
Liabilities and Stockholders' Equity
Current Liabilities:
Accounts payable	$	3,700		$	4,600
Interest payable		1,231			1,156
Interest payable, stockholders		5,547			5,045
Notes payable		3,774			3,774
Notes payable, stockholders		25,100			25,100
Total current liabilities		39,352			39,675
Stockholders' Equity:
Common stock, $.001 par value
50,000,000 shares authorized,
2,505,000 issued and outstanding		2,505			2,505
Additional paid-in capital		17,727			13,727
Deficit accumulated during the development stage		(57,334	)		(53,033	)
Total Stockholders' Equity		(37,102	)		(36,801	)
Total Liabilities and Stockholders' Equity	$	2,250		$	2,874

The accompanying notes are an integral part of the financial statements.

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YUMMIES, INC.
(A Development Stage Company)
STATEMENTS OF OPERATIONS
							For the
							Period
	For the			For the			June 10, 1998
	Three Months			Three Months			(Inception)
	Ended			Ended			Through
	December 31,			December 31,			December 31,
	2011			2010			2011
Revenues	$	--		$	--		$	--
Expenses, general
and administrative		3,723			2,978			50,555
Operating loss		(3,723	)		(2,978	)		(50,555	)
Other income (expense):
Interest expense		(578	)		(411	)		(6,779	)
Net loss	$	(4,301	)	$	(3,389	)	$	(57,334	)
Net loss per share	$	--		$	--		$	(0.02	)
Weighted average shares
outstanding		2,505,000			2,505,000			2,455,030

The accompanying notes are an integral part of the financial statements.

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YUMMIES, INC.
(A Development Stage Company)
STATEMENTS OF CASH FLOWS
							For the
							Period
	For the			For the			June 10, 1998
	Three Months			Three Months			(Inception)
	Ended			Ended			Through
	December 31,			December 31,			December 31,
	2011			2010			2011
Cash flows from
operating activities:
Net loss	$	(4,301	)	$	(3,389	)	$	(57,334	)
Adjustment to reconcile net
loss to cash provided by
operating activities:
Expenses paid directly by shareholder		4,000			--			8,203
Accounts payable converted into note payable		--			4,100			7,874
Increase in interest payable		577			411			6,778
Increase (decrease) in accounts payable		(900	)		(1,140	)		3,700
Net cash used by operating activities		(624	)		(18	)		(30,779	)
Cash flows from investing activities		--			--			--
Cash flows from
financing activities:
Proceeds from related party borrowing		--			--			21,000
Issuance of common stock		--			--			12,029
Net cash provided by financing activities		--			--			33,029
Net increase (decrease) in cash		(624	)		(18	)		2,250
Cash, beginning of period		2,874			112			--
Cash, end of period	$	2,250		$	94		$	2,250
Interest paid	$	--		$	--		$	--
Income taxes paid	$	--		$	--		$	--

The accompanying notes are an integral part of the financial statements.

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YUMMIES, INC.

(A Development Stage Company)

NOTES TO FINANCIAL STATEMENTS

1.           Summary of Business and Significant Accounting Policies

a.           Summary of Business

The Company was incorporated under the laws of the State of Nevada on June 10, 1998.  The Company was formed to pursue business opportunities.  The Company has not commenced principal operations and is considered a "Development Stage Company" as defined by FASB ASC 915 (formerly Statement of Financial Accounting Standards (SFAS) No. 7).

b.           Basis of Presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) as promulgated in the United States of America.

In July 2009, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Codification (“ASC”) 105-10, formerly Statement of Financial Accounting Standards (“SFAS”) No. 168, The FASB Accounting Standards Codification and Hierarchy of Generally Accepted Accounting Principles, which became the single source of authoritative GAAP recognized by the FASB. ASC 105-10 does not change current U.S. GAAP, but on the effective date, the FASB ASC superseded all then existing non-SEC accounting and reporting standards.

The Company adopted ASC 105-10 during the year ended September 30, 2010 and revised its referencing of GAAP accounting standards in these financial statements to reflect the new standards.

c.           Cash Flows

For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with a maturity of three months or less to be cash or cash equivalents.

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Notes to Financial Statements - Continued

d.           Net Loss Per Share

The net loss per share calculation is based on the weighted average number of shares outstanding during the period.

e.           Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.

f.           Fair Value of Financial Instruments

ASC 820-10 (formerly SFAS No. 157, Fair Value Measurements) requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. ASC 820-10 defines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of December 31, 2011 and September 30, 2011, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.

2.           Notes Payable

On January 10, 2007, and May 22, 2009 the Company converted $2,105 and $1,669 of accounts payable from its transfer agent into a one-year notes payable.  The note balance of $3,774 at December 31, 2011 and September 30, 2011 bears interest at 8% and both principal and accrued interest is convertible into common stock at $.025 per share. The first note payable was due on January 10, 2008. The second note payable was due on May 22, 2010.

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Notes to Financial Statements - Continued

3.           Notes Payable, Stockholders

              Stockholder notes payable consist of the following at December 31, 2011 and September 30, 2011:

	December 31,		September 30,
	2011		2011
Note payable to an individual, also
a stockholder of the Company,
interest is being charged at 8%,
the note is unsecured and due on
February 9, 2008. The note
principal and accrued interest
is convertible into common
stock at $.025 per share.	$	6,000	$	6,000
Notes payable to an individual also
a stockholder and director of the
Company, interest is being charged
at 8%, the notes are unsecured and
all are due one year from issuance.
The notes principal and accrued
Interest are convertible into
common stock at $.025 per share.		19,100		19,100
	$	25,100	$	25,100

4.           Issuance of Common Stock

On August 13, 1998, the Company issued 1,000,000 shares of its $.001 par value common stock for an aggregate price of $1,000.

In February 1999, pursuant to Rule 504 of Regulation D of the Securities and Exchange Commission, the Company sold 17,500 shares of its common stock at a price of $1.00 per share. Costs of $6,471 associated directly with the offering were offset against the proceeds.

On December 15, 2000, an officer and stockholder of the Company returned 600,000 shares of common stock to authorized but unissued shares.

On February 5, 2001, the Company authorized a 6 for 1 forward split of its common shares. The forward split has been retroactively applied in the accompanying financial statements.

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Notes to Financial Statements - Continued

5.           Warrants and Options

No options or warrants are outstanding to acquire the Company's common stock.

6.           Income Taxes

The Company has had no taxable income under Federal or State tax laws. The Company has loss carryforwards totaling $50,033 that may be offset against future federal income taxes. If not used, the carryforwards will expire between 2022 and 2031. Due to the Company being in the development stage and incurring net operating losses, a valuation allowance has been provided to reduce the deferred tax assets from the net operating losses to zero. Therefore, there are no tax benefits recognized in the accompanying statement of operations.

7.           Going Concern

As shown in the accompanying financial statements, the Company incurred a net loss of $4,301 during the three months ended December 31, 2011 and accumulated losses of $57,334 since inception at June 10, 1998. The Company=s current liabilities exceed its current assets by $37,102 at December 31, 2011. These factors create an uncertainty as to the Company=s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon the success of raising additional capital through the issuance of common stock and the ability to generate sufficient operating revenue. The financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

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ITEM 2.   Management’s Discussion and Analysis of Financial Condition and Results of Operations

The Company’s management is seeking and intends to acquire interests in various business opportunities which, in the opinion of management, will provide a profit to the Company but it does not have the working capital to be successful in this effort. The Company is not currently engaging in any substantive business activity and has no plans to engage in any such activity in the foreseeable future.  In its present form, the Company may be deemed to be a vehicle to acquire or merge with a business or company.  The Company does not intend to restrict its search to any particular business or industry, and the areas in which it will seek out acquisitions, reorganizations  or mergers may include,  but will not be limited to, the fields of high technology,  manufacturing,  natural resources,  service, research and development, communications,  transportation, insurance, brokerage, finance and all medically related fields,  among others. Although the Company has had discussions with various parties as to possible acquisitions, no definitive agreements have been reached with any such party, at this time.

Three month Period Ended December 30, 2011 and 2010

The Company did not generate any revenue during the three months ended December 31, 2011 and 2010.

General and administrative expenses were $3,723 for the three months ended December 31, 2011, compared to general and administrative expenses of $2,978 for the same period in 2010.  Interest expense was $578 for the three months ended December 31, 2011 compared to $411 for the same period in 2010. Expenses were largely due to accounting, legal and other professional costs. As a result of the foregoing, the Company realized net losses of $4,301 for the three months ended December 31, 2011 compared to $3,389 for the same period in 2010.  The Company’s increased net loss is attributable to a lack of business, ongoing professional costs associated with preparing the Company’s public reports, and timing differences.

Liquidity and Capital Resources

At December 31, 2011, assets consisted of $2,250 in cash.  Liabilities consisted of $3,700 in accounts payable, $6,778 in accrued interest, a note payable of $3,774, and  $25,100 notes payable to two stockholders, for total liabilities of $39,352, leaving the Company without any working capital.  

Since 2007, the Company has borrowed money from two stockholders of the Company.  At December 31, 2011 the outstanding balance is $25,100.  The notes are unsecured, bear interest at 8% and are convertible into common stock at $.025 per share.

Currently, the Company has no material commitments for capital expenditures.  Management anticipates that operating expenses for the next twelve months will be approximately $5,000 to $7,000.  Management understands that it does not have sufficient cash to meet its immediate operational needs and will require additional capital to cover ongoing operating expenses. Management may attempt to raise additional capital for its current operational needs through loans from its officers or shareholders, debt financing, equity financing or a combination of financing options.  However, there are no existing understandings, commitments or agreements for such an infusion; nor can there be assurances to that effect.

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ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not Required by smaller reporting companies.

ITEM 4T. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures. Our management, with the participation of our president/chief financial officer, carried out an evaluation of the effectiveness of our "disclosure controls and procedures" (as defined in the Securities Exchange Act of 1934 (the "Exchange Act") Rules 13a-15(e) and 15-d-15(e)) as of the end of our last fiscal quarter, December 31, 2011, (the "Evaluation Date"). Based upon that evaluation, our president/chief financial officer concluded that, as of the Evaluation Date, our disclosure controls and procedures are effective to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act (i) is recorded, processed, summarized and reported, within the time periods specified in the SEC's rules and forms and (ii) is accumulated and communicated to our management, including our president and our chief financial officer, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control Over Financial Reporting. There were no changes in our internal controls over financial reporting that occurred during our last fiscal quarter (ended December 31, 2011) that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART 2 - OTHER  INFORMATION

(a) Exhibits
Exhibit 31.1	Rule 13a-14(a)/15d-14(a) Certification.
Exhibit 32.1	Certification by the Chief Executive Officer/Acting Chief FinancialOfficer Relating to a Periodic Report Containing FinancialStatements.*
101.INS	XBRL Instance*
101.SCH	XBRL Schema*
101.CAL	XBRL Calculation*
101.DEF	XBRL Definition*
101.LAB	XBRL Label*
101.PRE	XBRL Presentation*

* The Exhibit attached to this Form 10-Q shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange Act") or otherwise subject to liability under that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as expressly set forth by specific reference in such filing.

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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 there unto duly authorized.

	Yummies, Inc.
	[Registrant]
	/s/ Susan Santage
	Susan Santage, President & Treasurer
January 24, 2012

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EX-31.1

Exhibit 31.1

CERTIFICATION

 I, Susan Santage, certify that:

 1. I have reviewed this quarterly report on Form 10-Q of Yummies, Inc.;

 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 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 small business issuer as of, and for, the periods presented in this report;

 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-15e and 15d-15e) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and  have:

(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 small business issuer, 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;

(b) Designed such internal control over financial reporting, or caused such internal control 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;

(c) Evaluated the effectiveness of the small business issuer'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

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

 5. The small business issuer=s other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of small business issuer=s board of directors (or persons performing the equivalent function:

(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 small business issuer'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 small business issuer=s internal control over financial reporting.

Date: January 24, 2012	/s/ Susan Santage
	Susan Santage, CEO & CFO

EX-32.2

EXHIBIT 32.1

CERTIFICATION

 Pursuant to Section 906 of the Public Company Accounting Reform and Investor Protection Act of 2002 (18 U.S.C.ss. 1350, as adopted), I, Susan Santage, Chief Executive Officer and  Chief Financial Officer of the Company, hereby certifies that, to the best of his or her knowledge:

 1. The Company's Quarterly Report on Form 10-Q for the period ended December 31, 2011 and to which this Certification is attached as Exhibit 32.1 (the "PERIODIC REPORT") fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

 2. The information contained in the Periodic Report fairly presents, in all material respects, the financial condition of the Company at the end of the period covered by the Periodic Report and results of operations of the Company for the period covered by the Periodic Report.

Dated: January 24, 2012

/s/ Susan Santage

Susan Santage

CEO & CFO

A signed original of this written statement required by Section 906 has been provided to Yummies, Inc. and will be retained by Yummies, Inc. and furnished to the Securities and Exchange Commission or its staff upon request

 THIS CERTIFICATION ACCOMPANIES THIS REPORT PURSUANT TO SS. 906 OF THE SARBANES-OXLEY ACT OF 2002 AND SHALL NOT BE DEEMED "FILED" BY THE COMPANY FOR PURPOSES OF SECTION 18 OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED.

XML

Notes Payable, Stockholders

3 Months Ended

Dec. 31, 2011

Related Party Disclosures

Related Party Transactions Disclosure [Text Block]

3.           Notes Payable, Stockholders

 

              Stockholder notes payable consist of the following at December 31, 2011 and September 30, 2011:

	December 31,		September 30,
	2011		2011
Note payable to an individual, also
a stockholder of the Company,
interest is being charged at 8%,
the note is unsecured and due on
February 9, 2008. The note
principal and accrued interest
is convertible into common
stock at $.025 per share.	$	6,000	$	6,000
Notes payable to an individual also
a stockholder and director of the
Company, interest is being charged
at 8%, the notes are unsecured and
all are due one year from issuance.
The notes principal and accrued
Interest are convertible into
common stock at $.025 per share.		19,100		19,100
	$	25,100	$	25,100

XML

Notes Payable

3 Months Ended

Dec. 31, 2011

Debt

Short-term Debt [Text Block]

2.           Notes Payable

On January 10, 2007, and May 22, 2009 the Company converted $2,105 and $1,669 of accounts payable from its transfer agent into a one-year notes payable.  The note balance of $3,774 at December 31, 2011 and September 30, 2011 bears interest at 8% and both principal and accrued interest is convertible into common stock at $.025 per share. The first note payable was due on January 10, 2008. The second note payable was due on May 22, 2010.

XML

Balance Sheet (USD $)	Dec. 31, 2011	Sep. 30, 2011
Cash	$ 2,250	$ 2,874
Total current assets	2,250	2,874
Total Assets	2,250	2,874
Accounts payable	3,700	4,600
Interest payable	1,231	1,156
Interest payable, stockholders	5,547	5,045
Notes payable	3,774	3,774
Notes payable, stockholders	25,100	25,100
Total current liabilities	39,352	39,675
Common stock, $.001 par value 50,000,000 shares authorized, 2,505,000 issued and outstanding	2,505	2,505
Additional paid-in capital	17,727	13,727
Deficit accumulated during the development stage	(57,334)	(53,033)
Total stockholders' equity	(37,102)	(36,801)
Total Liabilities and Stockholders' Equity	$ 2,250	$ 2,874

XML

Statement of Cash Flows (USD $)	3 Months Ended		163 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2011
Net loss	$ (4,301)	$ (3,389)	$ (57,334)
Contribution from shareholder	4,000		8,203
Accounts payable converted into note payable		4,100	7,874
Increase in interest payable	(900)	(1,140)	3,700
Net cash used by operating activities	(624)	(18)	(30,779)
Cash flows from investing activities
Proceeds from related party borrowing			21,000
Issuance of common stock			12,029
Net cash provided by financing activities			33,029
Net increase (decrease) in cash	(624)	(18)	2,250
Cash, beginning of period	2,874	112
Cash, end of period	2,250	94	2,250
Interest paid
Income taxes paid

XML

Summary of Business and Significant Accounting Policies

3 Months Ended

Dec. 31, 2011

Accounting Policies

Business Description and Accounting Policies [Text Block]

1.           Summary of Business and Significant Accounting Policies

a.           Summary of Business

The Company was incorporated under the laws of the State of Nevada on June 10, 1998.  The Company was formed to pursue business opportunities.  The Company has not commenced principal operations and is considered a "Development Stage Company" as defined by FASB ASC 915 (formerly Statement of Financial Accounting Standards (SFAS) No. 7).

b.           Basis of Presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles (“GAAP”) as promulgated in the United States of America.

In July 2009, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Codification (“ASC”) 105-10, formerly Statement of Financial Accounting Standards (“SFAS”) No. 168, The FASB Accounting Standards Codification and Hierarchy of Generally Accepted Accounting Principles, which became the single source of authoritative GAAP recognized by the FASB. ASC 105-10 does not change current U.S. GAAP, but on the effective date, the FASB ASC superseded all then existing non-SEC accounting and reporting standards.

The Company adopted ASC 105-10 during the year ended September 30, 2010 and revised its referencing of GAAP accounting standards in these financial statements to reflect the new standards.

c.           Cash Flows

For purposes of the statement of cash flows, the Company considers all highly liquid investments purchased with a maturity of three months or less to be cash or cash equivalents.

d.           Net Loss Per Share

The net loss per share calculation is based on the weighted average number of shares outstanding during the period.

e.           Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures.  Accordingly, actual results could differ from those estimates.

f.           Fair Value of Financial Instruments

ASC 820-10 (formerly SFAS No. 157, Fair Value Measurements) requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value. ASC 820-10 defines the fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of December 31, 2011 and September 30, 2011, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.

XML

Balance Sheet Parenthetical (USD $)	Dec. 31, 2011	Sep. 30, 2011
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	50,000,000	50,000,000
Common stock shares issued	2,505,000	2,505,000
Common stock shares outstanding	2,505,000	2,505,000

XML

Document and Entity Information	3 Months Ended
	Dec. 31, 2011
Document and Entity Information
Entity Registrant Name	YUMMIES INC
Document Type	10-Q
Document Period End Date	Dec. 31, 2011
Amendment Flag	false
Entity Central Index Key	0001073748
Current Fiscal Year End Date	--09-30
Entity Common Stock, Shares Outstanding	2,505,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q1

XML

Statements of Operations (USD $)	3 Months Ended		163 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2011
Revenues
Expenses, general and administrative	3,723	2,978	50,555
Operating loss	(3,723)	(2,978)	(50,555)
Interest expense	(578)	(411)	(6,779)
Net loss	$ (4,301)	$ (3,389)	$ (57,334)
Net loss per share			$ (0.02)
Weighted average shares outstanding - basic	2,505,000	2,505,000	2,455,030
Weighted average shares outstanding - diluted	2,505,000	2,505,000	2,455,030

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Income Taxes

3 Months Ended

Dec. 31, 2011

Income Taxes

Income Tax Disclosure [Text Block]

6.           Income Taxes

The Company has had no taxable income under Federal or State tax laws. The Company has loss carryforwards totaling $50,033 that may be offset against future federal income taxes. If not used, the carryforwards will expire between 2022 and 2031. Due to the Company being in the development stage and incurring net operating losses, a valuation allowance has been provided to reduce the deferred tax assets from the net operating losses to zero. Therefore, there are no tax benefits recognized in the accompanying statement of operations.

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Warrants and Options

3 Months Ended

Dec. 31, 2011

Warrants and Options

Warrants and Options

5.           Warrants and Options

No options or warrants are outstanding to acquire the Company's common stock.

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Going Concern

3 Months Ended

Dec. 31, 2011

Organization, Consolidation and Presentation of Financial Statements

Going Concern Note

7.    Going Concern

As shown in the accompanying financial statements, the Company incurred a net loss of $4,301 during the three months ended December 31, 2011 and accumulated losses of $57,334 since inception at June 10, 1998. The Company=s current liabilities exceed its current assets by $37,102 at December 31, 2011. These factors create an uncertainty as to the Company=s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent upon the success of raising additional capital through the issuance of common stock and the ability to generate sufficient operating revenue. The financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

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Statements Of Stockholders' Equity (USD $)	3 Months Ended		163 Months Ended
	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2011
Balance	$ (36,801)
Net loss	(4,301)	(3,389)	(57,334)
Balance	$ (37,102)		$ (37,102)

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Issuance of Common Stock

3 Months Ended

Dec. 31, 2011

Equity

Stockholders' Equity Note Disclosure [Text Block]

4.           Issuance of Common Stock

On August 13, 1998, the Company issued 1,000,000 shares of its $.001 par value common stock for an aggregate price of $1,000.

In February 1999, pursuant to Rule 504 of Regulation D of the Securities and Exchange Commission, the Company sold 17,500 shares of its common stock at a price of $1.00 per share. Costs of $6,471 associated directly with the offering were offset against the proceeds.

On December 15, 2000, an officer and stockholder of the Company returned 600,000 shares of common stock to authorized but unissued shares.

On February 5, 2001, the Company authorized a 6 for 1 forward split of its common shares. The forward split has been retroactively applied in the accompanying financial statements.