yumm10q20120630.htm

0001096906-12-001984.txt : 20120810 0001096906-12-001984.hdr.sgml : 20120810 20120809180201 ACCESSION NUMBER: 0001096906-12-001984 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20120630 FILED AS OF DATE: 20120810 DATE AS OF CHANGE: 20120809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: YUMMIES INC CENTRAL INDEX KEY: 0001073748 STANDARD INDUSTRIAL CLASSIFICATION: [9995] IRS NUMBER: 870615629 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-32361 FILM NUMBER: 121021821 BUSINESS ADDRESS: STREET 1: 1981 EAST MURRAY HOLLADAY ROAD STREET 2: SUITE 100 CITY: SALT LAKE CITY STATE: UT ZIP: 84117 BUSINESS PHONE: 8012729294 MAIL ADDRESS: STREET 1: 1981 EAST MURRAY HOLLADAY ROAD STREET 2: SUITE 100 CITY: SALT LAKE CITY STATE: UT ZIP: 84117 10-Q 1 yumm10q20120630.htm YUMMIES, INC. FORM 10-Q JUNE 30, 2012 yumm10q20120630.htm

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 June 30, 2012

( ) 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 Employer incorporation 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 [ x ] 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 ]

-1-

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 August 1, 2012
Common Stock, $0.001	2,505,000

-2-

INDEX

			Page
			Number
PART I.

	ITEM 1.	Financial Statements (unaudited)	4

		Balance Sheets	5
		June 30, 2012 and September 30, 2011

		Statements of Operations
		For the three and nine months ended June 30, 2012 and 2011	6
		and the period June 10, 1998 to June 30, 2012

		Statements of Cash Flows
		For the nine months ended June 30, 2012 and 2011	7
		and the period June 10, 1998 to June 30, 2012

		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

-3-

PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

The accompanying balance sheets of Yummies, Inc. ( development stage company) at June 30, 2012 and September 30, 2011, and the related statements of operations for the three and nine months ended June 30, 2012 and 2011 and the period June 10, 1998 to June 30, 2012 , and statements of cash flows for the nine months ended June 30, 2012 and 2011 and the period June 10, 1998 to June 30, 2012 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 June 30, 2012, are not necessarily indicative of the results that can be expected for the year ending September 30, 2012.

-4-

YUMMIES, INC.
(A Development Stage Company)

BALANCE SHEETS

JUNE 30, 2012 AND SEPTEMBER 30, 2011

	June 30,			September 30,
	2012			2011
Assets

Current Assets:
Cash	$	686		$	2,874

Total current assets		686			2,874

Total Assets	$	686		$	2,874

Liabilities and Stockholders' Equity

Current Liabilities:
Accounts payable	$	3,750		$	4,600
Interest payable		1,384			1,156
Interest payable, stockholder		6,549			5,045
Notes payable		3,774			3,774
Notes payable, stockholders		25,100			25,100

Total current liabilities		40,557			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		19,052			13,727
Deficit accumulated during the
development stage		(61,428	)		(53,033	)

Total Stockholders' Equity		(39,871	)		(36,801	)

Total Liabilities and Stockholders' Equity	$	686		$	2,874

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

-5-

YUMMIES, INC.
(A Development Stage Company)

STATEMENTS OF OPERATIONS
													For the
													Period
	For the			For the			For the			For the			June 10, 1998
	Three Months			Three Months			Nine Months			Nine Months			(Inception)
	Ended			Ended			Ended			Ended			Through
	June 30,			June 30,			June 30,			June 30,			June 30,
	2012			2011			2012			2011			2012

Revenues	$	--		$	--		$	--		$	--		$	--

Expenses, general
and administrative		1,804			3,081			6,662			6,835			53,495

Operating loss		(1,804	)		(3,081	)		(6,662	)		(6,835	)		(53,495	)

Other income (expense):
Interest expense		(578	)		(541	)		(1,733	)		(1,429	)		(7,933	)

Net loss	$	(2,382	)	$	(3,622	)	$	(8,395	)	$	(8,264	)	$	(61,428	)

Net loss per share	$	--		$	--		$	--		$	--		$	(0.02	)

Weighted average shares
outstanding		2,505,000			2,505,000			2,505,000			2,505,000			2,456,805

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

-6-

YUMMIES, INC.
(A Development Stage Company)

STATEMENTS OF CASH FLOWS
							For the
							Period
	For the			For the			June 10, 1998
	Nine Months			Nine Months			(Inception)
	Ended			Ended			Through
	June 30,			June 30,			June 30,
	2012			2011			2012

Cash flows from
operating activities:
Net loss	$	(8,395	)	$	(8,264	)	$	(61,428	)
Adjustments to reconcile net
loss to cash provided by
operating activities:
Expenses paid directly
by shareholder		4,325			720			8,528
Increase (decrease) in
accounts payable and
interest payable		882			3,389			11,683
Accounts payable
converted into note payable		--			4,100			7,874
Net cash used by
operating activities		(3,188	)		(55	)		(33,343	)
Cash flows from
investing activities:		--			--			--
Cash flows from
financing activities:
Cash contributed by shareholder		1,000			--			1,000
Issuance of common stock		--			--			12,029
Proceeds from note payable		--			5,000			21,000
Net cash provided by
financing activities		1,000			5,000			34,029
Net increase (decrease) in cash		(2,188	)		4,495			686

Cash, beginning of period		2,874			112			--

Cash, end of period	$	686		$	5,057		$	686
Interest paid	$	--		$	--		$	--
Income taxes paid	$	--		$	--		$	--

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

-7-

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.

-8-

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.

-9-

Notes to Financial Statements - Continued

3. Notes Payable, Stockholders

Stockholder notes payable consist of the following at June 30, 2012 and September 30, 2011:

	June 30,		September 30,
	2012		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 andall 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.

-10-

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 $8,395 during the nine months ended June 30, 2012 and accumulated losses of $61,428 since inception at June 10, 1998. The Company=s current liabilities exceed its current assets by $39,871 at June 30, 2012. 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.

-11-

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 and nine month Period Ended December 30, 2011 and 2011

The Company did not generate any revenue during the three and nine months ended June 30, 2012 and 2011.

General and administrative expenses were $3,081 and $6,835, respectively, for the three and nine months ended June 30, 2012, compared to general and administrative expenses of $845 and $4,211, respectively, for the same period in 2011. Interest expense was $541 and $1,429, respectively, for the three and nine months ended June 30, 2012 compared to $396 and $1,187, respectively, for the same period in 2011. The increase in expenses was primarily caused by the increased costs of complying with the reporting requirements under the Securities and Exchange Act of 1934, of which this 10Q is a part of. As a result of the foregoing, the Company realized net losses of $3,622 and $8,264, respectively, for the three and nine months ended June 30, 2012 compared to $1,241 and $5,398, respectively, for the same period in 2011. 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 June 30, 2012, assets consisted of 5,057 in cash. Liabilities consisted of $6,060 in accounts payable, $5,623 in accrued interest, a note payable of $3,774, and $25,100 notes payable to two stockholders, for total liabilities of $40,557, leaving the Company without any working capital.

Since 2007, the Company has borrowed money from two stockholders of the Company. At June 30, 2012 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 immediateoperational 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.

-12-

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, June 30, 2012, (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 June 30, 2012) 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 Financial Officer Relating to a Periodic Report Containing Financial Statements.
	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.

-13-

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
August 9, 2012

-14-

EX-31.1 2 ex31-1.htm RULE 13A-14(A)/15D-14(A) CERTIFICATION. ex31-1.htm

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: August 9, 2012	/s/Susan Santage
	Susan Santage, CEO & CFO

EX-32.1 3 ex32-1.htm CERTIFICATION BY THE CHIEF EXECUTIVE OFFICER/ACTING CHIEF FINANCIAL OFFICER RELATING TO A PERIODIC REPORT CONTAINING FINANCIAL STATEMENTS ex32-1.htm

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 June 30, 2012 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: August 9, 2012

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.

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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. <div style='page:WordSection2'>      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. </div>

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.

3.   Notes Payable, Stockholders          Stockholder notes payable consist of the following at June 30, 2012 and September 30, 2011:                                          June 30,  September 30,                                             2012        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.

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 $8,395 during the nine months ended June 30, 2012 and accumulated losses of $61,428 since inception at June 10, 1998. The Company=s current liabilities exceed its current assets by $39,871 at June 30, 2012. 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.

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.

June 30,  September 30,                                             2012        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

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4. Issuance of Common Stock	3 Months Ended
Jun. 30, 2012
4. Issuance of Common Stock:
4. Issuance of Common Stock	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.

4. Issuance of Common Stock

3 Months Ended

Jun. 30, 2012

4. Issuance of Common Stock:

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.

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.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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3. Notes Payable, Stockholders	3 Months Ended
Jun. 30, 2012
3. Notes Payable, Stockholders:
3. Notes Payable, Stockholders	3. Notes Payable, Stockholders Stockholder notes payable consist of the following at June 30, 2012 and September 30, 2011: June 30, September 30, 2012 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

3. Notes Payable, Stockholders

3 Months Ended

Jun. 30, 2012

3. Notes Payable, Stockholders:

3. Notes Payable, Stockholders

Stockholder notes payable consist of the following at June 30, 2012 and September 30, 2011:

June 30, September 30,

2012 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

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 6

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

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-Section 50

-Paragraph 4

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39622-107864

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

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-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 57

-Paragraph 1-4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 850

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39678-107864

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(k))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 04

-Paragraph b

-Article 3A

Reference 9: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph k

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+ Details

XML 14 R2.htm IDEA: XBRL DOCUMENT

Balance Sheet (USD $)

Jun. 30, 2012

Sep. 30, 2011

Cash

$ 686

$ 2,874

Total current assets

686

2,874

Total Assets

686

2,874

Accounts payable

3,750

4,600

Interest payable

1,384

1,156

Interest payable, stockholder

6,549

5,045

Notes payable

3,774

Notes payable, stockholders

25,100

^[1]

25,100

^[1]

Total current liabilities

40,557

39,675

Common stock, $.001 par value 50,000,000 shares authorized, 2,505,000 issued and outstanding

2,505

Additional paid-in capital

19,052

13,727

Deficit accumulated during the development stage

(61,428)

(53,033)

Total stockholders' equity

(39,871)

(36,801)

Total Liabilities and Stockholders' Equity

$ 686

$ 2,874

[1]	8% Interest. Convertible into common stock at $.025 per share.

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1. Summary of Business and Significant Accounting Policies

3 Months Ended

Jun. 30, 2012

1. Summary of Business and Significant Accounting Policies:

1. Summary of Business and Significant Accounting Policies

a. Summary of Business

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.

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

f. Fair Value of Financial Instruments

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6. Income Taxes (Details) (USD $)	Jun. 30, 2012
Operating Loss Carryforward	$ 50,033

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2. Notes Payable

3 Months Ended

Jun. 30, 2012

2. Notes Payable:

2. Notes Payable

- Definition

The entire disclosure for short-term debt.

+ References+ Details

XML 20 R3.htm IDEA: XBRL DOCUMENT

Balance Sheet Parenthetical (USD $)	Jun. 30, 2012	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

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References+ Details

XML 21 R17.htm IDEA: XBRL DOCUMENT

1. Summary of Business and Significant Accounting Policies: F. Fair Value of Financial Instruments (Policies)

3 Months Ended

Jun. 30, 2012

F. Fair Value of Financial Instruments:

F. Fair Value of Financial Instruments

f. Fair Value of Financial Instruments

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Document and Entity Information	3 Months Ended
Document and Entity Information	Jun. 30, 2012	Aug. 01, 2012
Document and Entity Information
Entity Registrant Name	YUMMIES INC
Document Type	10-Q
Document Period End Date	Jun. 30, 2012
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	Q3

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3. Notes Payable, Stockholders: Stockholders notes payable table (Tables)

3 Months Ended

Jun. 30, 2012

Stockholders notes payable table:

Stockholders notes payable table

June 30, September 30,

2012 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

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Statements of Operations (USD $)	3 Months Ended		9 Months Ended		169 Months Ended
Statements of Operations (USD $)	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012
Revenues
Expenses, general and administrative	1,804	3,081	6,662	6,835	53,495
Operating loss	(1,804)	(3,081)	(6,662)	(6,835)	(53,495)
Interest expense	(578)	(541)	(1,733)	(1,429)	(7,933)
Net loss	$ (2,382)	$ (3,622)	$ 8,395	$ (8,264)	$ 61,428
Net loss per share					$ (0.02)
Weighted average shares outstanding	2,505,000	2,505,000	2,505,000	2,505,000	2,456,805

- Definition

The cost of borrowed funds accounted for as interest that was charged against earnings during the period.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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-Name Regulation S-X (SX)

-Number 210

-Section 03

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-Article 5

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-SubTopic 10

-Section 50

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-Subparagraph (SX 210.7-04.22)

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-Glossary Other Comprehensive Income

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7. Going Concern

3 Months Ended

Jun. 30, 2012

7. Going Concern:

7. Going Concern

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6. Income Taxes

3 Months Ended

Jun. 30, 2012

6. Income Taxes:

6. Income Taxes

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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7. Going Concern (Details) (USD $)	3 Months Ended		9 Months Ended		169 Months Ended
7. Going Concern (Details) (USD $)	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012
Net loss	$ (2,382)	$ (3,622)	$ 8,395	$ (8,264)	$ 61,428
Current liabilities in excess of current assets	$ 39,871		$ 39,871		$ 39,871

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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2. Notes Payable (Details) (USD $)

Dec. 31, 2011

May 22, 2009

Jan. 10, 2007

Accounts payable converted to note payable

$ 3,774

^[1]

$ 1,669

^[1]

$ 2,105

^[1]

[1]	8% Interest. Convertible into common stock at $.025 per share.

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1. Summary of Business and Significant Accounting Policies: D. Net Loss Per Share (Policies)

3 Months Ended

Jun. 30, 2012

D. Net Loss Per Share:

D. Net Loss Per Share

d. Net Loss Per Share

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

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

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1. Summary of Business and Significant Accounting Policies: B. Basis of Presentation (Policies)

3 Months Ended

Jun. 30, 2012

B. Basis of Presentation:

B. Basis of Presentation

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.

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.

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1. Summary of Business and Significant Accounting Policies: C. Cash Flows (Policies)

3 Months Ended

Jun. 30, 2012

C. Cash Flows:

C. Cash Flows

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.

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Financial Reporting Release (FRR)

-Number 203

-Paragraph 02-03

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-Name Accounting Standards Codification

-Glossary Cash

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-Glossary Cash Equivalents

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-Name Technical Practice Aid (TPA)

-Number 2110

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-Number 210

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-Topic 305

-SubTopic 10

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1. Summary of Business and Significant Accounting Policies: E. Use of Estimates (Policies)

3 Months Ended

Jun. 30, 2012

E. Use of Estimates:

E. Use of Estimates

e. Use of Estimates

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

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4. Issuance of Common Stock (Details) (USD $)	Jun. 30, 2012	Sep. 30, 2011	Dec. 15, 2000	Feb. 28, 1999	Aug. 13, 1998
Common stock shares issued	2,505,000	2,505,000		17,500	1,000,000
Common stock par value	$ 0.001	$ 0.001			$ 0.001
Aggregate price					$ 1,000
Sale of Stock, Price Per Share				$ 1.00
PaymentsOfStockIssuanceCosts				$ 6,471
Common Stock Returned			600,000

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Statement of Cash Flows (USD $)	9 Months Ended		169 Months Ended
Statement of Cash Flows (USD $)	Jun. 30, 2012	Jun. 30, 2011	Jun. 30, 2012
Net loss	$ 8,395	$ (8,264)	$ 61,428
Expenses paid directly by shareholder	4,325	720	8,528
Increase (decrease) in accounts payable and interest payable	882	3,389	11,683
Accounts payable converted into note payable		4,100	7,874
Net cash used by operating activities	(3,188)	(55)	(33,343)
Cash flows from investing activities:
Cash contributed by shareholder	1,000		1,000
Issuance of common stock			12,029
Proceeds from note payable		5,000	21,000
Net cash provided by financing activities	1,000	5,000	34,029
Net increase (decrease) in cash	(2,188)	4,495	686
Cash, beginning of period	2,874	112
Cash, end of period	686	5,057	686
Interest paid
Income taxes paid

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5. Warrants and Options

3 Months Ended

Jun. 30, 2012

5. Warrants and Options:

5. Warrants and Options

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

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Sep. 30, 2011

Note payable to an individual, also a stockholder of the Company

$ 6,000

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