0001213900-20-012410.txt : 20200515 0001213900-20-012410.hdr.sgml : 20200515 20200515082727 ACCESSION NUMBER: 0001213900-20-012410 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 29 CONFORMED PERIOD OF REPORT: 20200331 FILED AS OF DATE: 20200515 DATE AS OF CHANGE: 20200515 FILER: COMPANY DATA: COMPANY CONFORMED NAME: YUMMIES INC CENTRAL INDEX KEY: 0001073748 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] 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: 20880752 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 f10q0320_yummiesinc.htm QUARTERLY REPORT

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10−Q

(Mark One)

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

For the quarterly period ended: March 31, 2020

☐ 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 its charter)

Nevada		87-0615629
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

6F., No.516, Sec. 1, Neihu Road, Neihu District., Taipei City 114, Taiwan

(Address of principal executive offices, Zip Code)

+88 6287511886

(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 ☒ 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 during the preceding 12 months (or for 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, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth 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 comply with any 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 ☒

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered
Not applicable.

As of May 11, 2020, there were 449,505,500 shares of the registrant’s common stock issued and outstanding.

TABLE OF CONTENTS

	PART I
	FINANCIAL INFORMATION

Item 1.	Condensed Consolidated Financial Statements	1
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	7
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	10
Item 4.	Controls and Procedures	10

	PART II
	OTHER INFORMATION

Item 1.	Legal Proceedings	11
Item 1A.	Risk Factors	11
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	11
Item 3.	Defaults Upon Senior Securities	11
Item 4.	Mine Safety Disclosures	11
Item 5.	Other Information	11
Item 6.	Exhibits	12

PART I

FINANCIAL INFORMATION

ITEM 1.

FINANCIAL STATEMENTS.

YUMMIES, INC.

CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

		Page

Condensed Consolidated Balance Sheets as of March 31, 2020 (unaudited) and September 30, 2019		2

Condensed Consolidated Statements of Operations for the Three and Six Months Ended March 31, 2020 and 2019 (unaudited)		3

Condensed Consolidated Statements of Cash Flows for the Six Months Ended March 31, 2020 (unaudited)		4

Notes to Condensed Consolidated Unaudited Financial Statements		5

YUMMIES, INC.

CONDENSED CONSOLIDATED BALANCE SHEETS

MARCH 31, 2020 AND SEPTEMBER 30, 2019

	March 31, 2020 (unaudited)			September 30, 2019
Assets

Current Assets:
Cash	$	1,339		$	20,831
Other receivables		12,726			--

Total current assets		14,065			20,831

Total Assets	$	14,065		$	20,831

Liabilities and Stockholders’ Equity

Current Liabilities:
Accounts payable		12			1,230
Notes payable, stockholders		-			932
Total net current liabilities		12			2,162

Stockholders’ Equity:
Common stock, $0.0001 par value, 450,000,000 shares authorized, 449,505,500 and 448,977,607 issued and outstanding as of March 31 2020 and September 30, 2019		44,728			42,643
Preferred stock, $0.0001 par value, 50,000,000 shares authorized, 0 shares issued and outstanding as of March 31, 2020 and of September 30, 2019		-			-
Additional paid-in capital		157,947			140,201
Accumulated deficit		(188,622	)		(164,175	)

Total Stockholders’ Equity		14,053			18,669

Total Liabilities and Stockholders’ Equity	$	14,065		$	20,831

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

YUMMIES, INC.

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS

THREE MONTHS AND SIX MONTHS ENDED MARCH 31, 2020 and 2019

	For the Three Months Ended March 31, 2020 (unaudited)			For the Three Months Ended March 31, 2019			For the Six Months Ended March 31, 2020 (unaudited)			For the Six Months Ended March 31, 2019
Revenues	$	0		$	-		$	-		$	-

Expenses, general and administrative		14,846			6,379			24,465			25,601

Operating loss		(14,846	)		(6,379	)		(24,465	)		(25,601	)

Other income (expense):
Interest expense		-			-			18			-

Net loss	$	(14,846	)	$	(6,379	)	$	(24,447	)	$	(25,601	)

Net loss per share	$	-		$	-		$	-		$	-

Weighted average shares outstanding		447,751,299			186,054,850			447,741,554			93,271,409

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

YUMMIES, INC.

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS

SIX MONTHS ENDED MARCH 31, 2020 AND 2019

	Six Months Ended March 31, 2020 (unaudited)			Six Months Ended March 31, 2019
Cash flows from operating activities:
Net loss	$	(24,447	)	$	(25,601	)
Adjustments to reconcile net loss to cash provided by operating activities:
(Increase) / decrease in other receivables		(12,726	)		4,000
Increase/ (decrease) in accounts payable		(2,150	)		13,255
Net cash generate/ (used) operating activities		(39,323	)		-
Cash flows from investing activities		-			-
Cash flows from financing activities
Issuance of common stock		-			44,647
Contribution from shareholder		19,831			-
Net increase in financing activities		19,831			44,647

Cash, beginning of period		20,831			-

Cash, end of period	$	1,339		$	44,647

Supplemental disclosure of cash flow information:
Interest paid	$	-		$	-
Income taxes paid	$	-		$	-

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

YUMMIES, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Unaudited

1.	Summary of Business and Significant Accounting Policies

Summary of Business

Yummies, Inc. (the “Company”) was incorporated under the laws of the State of Nevada on June 10, 1998. Planned principal operations have not yet commenced. The Company was formed to pursue business opportunities.

Basis of Presentation

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

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.

Net Loss Per Share

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

Use of Estimates

The preparation of condensed consolidated 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.

Fair Value of Financial Instruments

ASC 820-10 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 March 31, 2020 and September 30, 2019, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.

Risks and Uncertainties

In December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant disruptions to its economy, it has now spread to several other countries and infections have been reported globally.

Because COVID-19 infections have been reported throughout the United States, certain federal, state and local governmental authorities have issued stay-at-home orders, proclamations and/or directives aimed at minimizing the spread of COVID-19. Additional, more restrictive proclamations and/or directives may be issued in the future. As a result, all of our offices have been closed effective April 1, 2020.

The ultimate impact of the COVID-19 pandemic on the Company’s operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results of operations.

The measures taken to date will impact the Company’s business for the fiscal fourth quarter and potentially beyond. Management expects that all of its business segments, across all of its geographies, will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company’s business and the duration for which it may have an impact cannot be determined at this time.

2.	Issuance of Common Stock

On December 17, 2018, the Company amended and restated its articles of incorporation. The authorized shares of common stock were increased from 50,000,000 shares to 450,000,000 shares and the par value was changed from $0.001 to $0.0001 per share. The change has been reflected retroactively in the accompanying condensed consolidated financial statements. In addition, the Company authorized the issuance of 50,000,000 shares of preferred stock having a par value of $0.0001 per share. As of March 31, 2020, no preferred shares have been issued.

In February 2019, pursuant to an exemption from the registration requirements of the Securities Act of 1933, as amended, (the “Securities Act”) provided by Section 4(a)(2) and Regulation S thereunder, the Company sold 446,472,607 shares of its common stock at a price of $0.0001 per share for an aggregate price of $44,647. Issuance costs of 45,725 were offset against additional paid in capital in the accompanying condensed consolidated financial statements.

In October 2019, the Company issued 3,527,393 shares of its $.0001 par value common stock for an aggregate price of $352.74.

3.	Warrants and Stock Options

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

4.	Income Taxes

The Company has no taxable income under Federal or State tax laws. The Company has loss carry forwards totaling $188,622 that may be offset against future federal income taxes. If not used, the carry forwards will expire between 2021 and 2038. 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. The income tax effect of the Tax Cuts and Jobs Act have been completed in accordance with FASB ASC740.

5.	Going Concern

As shown in the accompanying condensed consolidated financial statements, the Company incurred a net loss of $24,447 during the six months ended March 31, 2020 and accumulated losses of $188,622 since inception at June 10, 1998. The Company’s current assets exceed its current liabilities by $14,053 at March 31, 2020. 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 condensed consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

6.	Subsequent Events

Management has evaluated subsequent events through May 11, 2020, the date on which the condensed consolidated financial statements were available to be issued.

ITEM 2.

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

The following management’s discussion and analysis should be read in conjunction with our condensed consolidated financial statements and the notes thereto and the other financial information appearing elsewhere in this report.

Use of Terms

Except as otherwise indicated by the context and for the purposes of this report only, references in this report to “we,” “our” and the “Company” refer to Yummies, Inc., a Nevada corporation.

Special Note Regarding Forward Looking Statements

In addition to historical information, this report contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended, or the Exchange Act. We use words such as “believe,” “expect,” “anticipate,” “project,” “target,” “plan,” “optimistic,” “intend,” “aim,” “will” or similar expressions which are intended to identify forward-looking statements. Such statements include, among others, those concerning any projections of earnings, revenue, margins or other financial items; any statements of the plans, strategies and objectives of management for future operations; any statements regarding future economic conditions or performance; as well as all assumptions, expectations, predictions, intentions or beliefs about future events. You are cautioned that any such forward-looking statements are not guarantees of future performance and involve risks and uncertainties, as well as assumptions, which, if they were to ever materialize or prove incorrect, could cause the results of the Company to differ materially from those expressed or implied by such forward-looking statements.

Readers are urged to carefully review and consider the various disclosures made by us in this report and our other filings with the Securities and Exchange Commission, or the SEC. These reports attempt to advise interested parties of the risks and factors that may affect our business, financial condition and results of operations and prospects. The forward-looking statements made in this report speak only as of the date hereof and we disclaim any obligation, except as required by law, to provide updates, revisions or amendments to any forward-looking statements to reflect changes in our expectations or future events.

Overview

The Company was originally incorporated in the State of Nevada on June 11, 1998. The Company was formed with the stated purpose of engaging in the business of the rental of boats and personal water craft but was not successful in that business. For the past number of years, the Company has checked the “shell company” box on the cover page of its Form 10-K annual reports filed with the Securities and Exchange Commission.

On August 29, 2018, the Company entered into and closed the transactions contemplated by a stock purchase agreement between the Company, Wei-Hsien Lin, and Susan Santage, the sole director, President, Treasurer, Secretary and controlling stockholder of the Company prior to that date. Pursuant to the stock purchase agreement, Mr. Lin purchased 1,690,000 shares of the Company’s common stock from Ms. Santage for $325,000, or $0.19231 per share. Such shares represented approximately 67.5% of the Company’s issued and outstanding common stock as of the closing. Accordingly, as a result of the transaction, on August 29, 2018, there was a change of control of the Company and Mr. Lin became the controlling stockholder of the Company.

In connection with the closing of the stock purchase transaction, Susan Santage resigned from all offices of the Company that she held and Mr. Wei-Hsien Lin was appointed as the President, Treasurer, and Secretary of the Company, effective as of August 29, 2018. Mr. Lin was also appointed to the board of directors (the “Board”) of the Company effective as of August 29, 2018. Ms. Santage resigned from the board of directors of the Company effective automatically on the 10^th day following the Company’s filing and mailing of an information statement on Schedule 14f-1. Such information statement was mailed on August 31, 2018, so Ms. Santage’s resignation was effective as of September 10, 2018.

On May 7, 2019, the Board of Directors of the Company, by written consent determined to increase the size of the Board to three (3) members and appointed Ms. Chi-Yin Lee and Ms. Yu-Jo Liao to the Board to fill the vacancies on the Board created by the increase.

On June 18, 2019, the Company formed a wholly owned subsidiary under the laws of Singapore, Yummies Knowledge Management Pte. Ltd., or the Singapore Subsidiary. The Singapore Subsidiary is authorized to issue 5,000 ordinary shares, denominated in Singapore dollars, all of which have been issued to the Company and are outstanding. The address of the Singapore Subsidiary is 82 Lorong 23 Geylang, #06-05, Atrix Building, Singapore 88409, and the telephone number is +65 6338 8801. The Managing Director of the Singapore Subsidiary is Mr. Wei-Hsien Lin, who is also the Chairman and Chief Executive Officer of the Company.

The principal activities of the Singapore Subsidiary are in the field of management consultancy services and the provision of corporate training programs and motivational courses in various areas of management. More specifically, the Singapore Subsidiary has begun assisting an affiliated company, Doers Knowledge Management Pte Ltd (“Doers Singapore”), a private Singapore based company owned by Mr. Lin, with marketing, promotional and management training activities relating to an event organized by Doers Singapore titled “Heartland Enterprises: Transform and Thrive,” a Bintan Island cruise for up to 150 entrepreneur-attendees took place from July 26 to July 28, 2019 on the cruise ship Genting Dream (the “Heartland Event”). The Singapore Subsidiary will provide similar services to future educational cruises and other programs to be sponsored by Doers Singapore and is being paid for the services it provides to Doers Singapore. Immediately following this Bintan Island cruise, the Singapore Subsidiary began providing educational site visits to entrepreneurs who have participated in the cruise and to sponsor related business development skill building seminars, all of which are expected to generate revenues to the Singapore Subsidiary. The Singapore Subsidiary will also sponsor its own educational programs separate from those of Doers Singapore.

As a result of the formation of the Singapore Subsidiary and the Singapore Subsidiary’s beginning of its business activities as described above, as of June 25, 2019, the Company ceased to be a “shell company,” as that term is defined in Rule 405 of the Securities Act of 1933, as amended, and Rule 12b-2 of the Exchange Act of 1934, as amended. On July 1, 2019, the Company filed a Form 8-K with the SEC indicating that the Board had made the determination that the Company had left shell company status on June 25, 2019. As such, in its future periodic reports to be filed with the SEC beginning with this annual report on Form 10-K, the Company will change the reporting of its status as a shell company and will check the box to indicate that the Company is not a shell company.

Recent Events.

Going Concern

As shown in the accompanying condensed consolidated financial statements, we have incurred a net loss of $24,447 during the six months ended March 31, 2020 and accumulated losses of $188,622 since inception at June 10, 1998. The Company’s current assets exceed its current liabilities by $14,053 at March 31, 2020. 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 condensed consolidated financial statements do not include any adjustments that might be necessary should we be unable to continue as a going concern.

Emerging Growth Company

We qualify as an “emerging growth company” under the Jumpstart Our Business Startups Act of 2012, or the JOBS Act. As a result, we are permitted to, and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:

●

have an auditor report on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act;

●

comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor’s report providing additional information about the audit and the condensed consolidated financial statements (i.e., an auditor discussion and analysis);

●

submit certain executive compensation matters to shareholder advisory votes, such as “say-on-pay” and “say-on-frequency;” and

●

disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the chief executive officer’s compensation to median employee compensation.

In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. Our condensed consolidated financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

We will remain an “emerging growth company” for up to five years, or until the earliest of (i) the last day of the first fiscal year in which our total annual gross revenues exceed $1 billion, (ii) the date that we become a “large accelerated filer” as defined in Rule 12b-2 under the Exchange Act, which would occur if the market value of our common shares that is held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter or (iii) the date on which we have issued more than $1 billion in non-convertible debt during the preceding three year period.

Results of Operations

The Company is a development stage company and had no operations during the three and six months ended March 31, 2020 and 2019.

The Company did not generate any revenues for the three and six months ended March 31, 2020 and 2019.

General and administrative expenses for the three and six months ended March 31, 2020 were $14,846 and $24,447, as compared to $6,379 and $25,601 for the three and six months ended March 31, 2019, an approximately 132% and 4% decrease. Such increase was primarily due to increases in professional services fees, filing fees and registration fees.

Interest expense for the three and six months ended March 31, 2020 was $0, as compared to $0 and $0 for the three and six months ended March 31, 2019.

As a result of the foregoing factors, we had a net loss of $14,846 and $24,447 for the three and six months ended March 31, 2020, as compared to $6,379 and $25,601 for the three and six months ended March 31, 2019.

Liquidity and Capital Resources

As of March 31, 2020, the Company had cash in hand of $1,399 to fund its operations and working capital. The Company intends to maintain its operations in a manner which will minimize expenses and believes that present cash resources are sufficient for its operations for the next 12 months. However, it believes that present officers and stockholders will provide any necessary funds through either the purchase of stock or loans to the Company. However, management could be incorrect in its belief and no commitment has been made by any party to further fund the Company’s operations.

For the six months ended March 31, 2020, the net loss of $24,447 the increase in other receivables of $12,726 and decrease in accounts payable in the amount of $2,150. Net cash used in operating activities was $39,323 for the three months ended March 31, 2020, as compared to $0 for the six months ended March 31, 2019. For the six months ended March 31, 2020, net cash increase in financing activities amount of $19,831 as compared to $44,647 for the six months ended March 31, 2019. The increase is due to the contribution from shareholder.

We had no investing activities in the three months ended March 31, 2020 or 2019.

Off-Balance Sheet Arrangements

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

ITEM 3.

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

Not applicable.

ITEM 4.

CONTROLS AND PROCEDURES.

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures (as defined in Rule 13a-15(e) under the Exchange Act). Disclosure controls and procedures refer to controls and other procedures designed to ensure that information required to be disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the SEC and that such information is accumulated and communicated to our management, including our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

As required by Rule 13a-15(e) of the Exchange Act, our management has carried out an evaluation, with the participation and under the supervision of our principal executive officer and principal financial officer, of the effectiveness of the design and operation of our disclosure controls and procedures, as of March 31, 2020. Based upon, and as of the date of this evaluation, our principal executive officer and principal financial officer determined that our disclosure controls and procedures were effective.

Changes in Internal Control Over Financial Reporting

We regularly review our system of internal control over financial reporting and make changes to our processes and systems to improve controls and increase efficiency, while ensuring that we maintain an effective internal control environment. Changes may include such activities as implementing new, more efficient systems, consolidating activities, and migrating processes.

There were no changes in our internal controls over financial reporting during the quarter ended March 31, 2020 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

PART II

OTHER INFORMATION

ITEM 1.

LEGAL PROCEEDINGS.

From time to time, we may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these, or other matters, may arise from time to time that may harm our business. We are currently not aware of any such legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition or operating results.

ITEM 1A.

RISK FACTORS.

Not applicable.

ITEM 2.

UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

We have not sold any equity securities during the quarter ended March 31, 2020 that were not previously disclosed in a current report on Form 8-K that was filed during the quarter.

During the quarter ended March 31, 2020, we did not repurchase any shares of our common stock.

ITEM 3.

DEFAULTS UPON SENIOR SECURITIES.

None.

ITEM 4.

MINE SAFETY DISCLOSURES.

Not applicable.

ITEM 5.

OTHER INFORMATION.

We have no information to disclose that was required to be in a report on Form 8-K during the quarter ended March 31, 2020 but was not reported. There have been no material changes to the procedures by which security holders may recommend nominees to our board of directors.

ITEM 6.

EXHIBITS.

Exhibit No.		Description
3.1		Amended and Restated Articles of Incorporation of the Company (incorporated by reference to Exhibit 3.1 to the Company’s Quarterly Report on Form 10-Q filed on February 14, 2019)
3.2		Amended and Restated Bylaws of the Company (incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on November 13, 2018)
31.1*		Certifications of Principal Executive Officer and Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1*		Certifications of Principal Executive Officer and Principal Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS*		XBRL Instance Document
101.SCH*		XBRL Taxonomy Extension Schema Document
101.CAL*		XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF*		XBRL Taxonomy Extension Definition Linkbase Document
101.LAB*		XBRL Taxonomy Extension Label Linkbase Document
101.PRE*		XBRL Taxonomy Extension Presentation Linkbase Document

Filed herewith.

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.

Date: May 15, 2020	YUMMIES, INC.
	/s/ Wei-Hsien Lin
	Name: Wei-Hsien Lin
	Title: President
	(Principal Executive Officer and Principal Financial and Accounting Officer)

EX-31.1 2 f10q0320ex31-1_yummiesinc.htm CERTIFICATIONS

Exhibit 31.1

CERTIFICATIONS

I, Wei-Hsien Lin, certify that:

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

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;

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;

The registrant’s other certifying officer(s) and I are 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 Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

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 registrant, 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 registrant’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

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

The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of 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):

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

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: May 15, 2020

/s/ Wei-Hsien Lin

Wei-Hsien Lin

President

(Principal Executive Officer and Principal Financial and Accounting Officer)

EX-32.1 3 f10q0320ex32-1_yummiesinc.htm CERTIFICATION

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002

The undersigned President of YUMMIES, INC. (the “Company”), DOES HEREBY CERTIFY that:

1. The Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2020 (the “Report”), fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company.

IN WITNESS WHEREOF, the undersigned has executed this statement this 15th day of May, 2020.

/s/ Wei-Hsien Lin

Wei-Hsien Lin

President

(Principal Executive Officer and Principal Financial and Accounting Officer)

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.

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<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">1.</td> <td style="font: 10pt Times New Roman, Times, Serif">Summary of Business and Significant Accounting Policies</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">a.</td> <td style="font: 10pt Times New Roman, Times, Serif">Summary of Business</td></tr> </table>   Yummies, Inc. (the "Company") was incorporated under the laws of the State of Nevada on June 10, 1998.  Planned principal operations have not yet commenced. 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Accordingly, actual results could differ from those estimates.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">f.</td> <td style="font: 10pt Times New Roman, Times, Serif">Fair Value of Financial Instruments</td></tr> </table>   ASC 820-10 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 March 31, 2020 and September 30, 2019, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"><tr style="vertical-align: top"> <td style="width: 24px"></td><td style="width: 24px; text-align: left">g.</td><td>Risks and Uncertainties</td> </tr></table>   In December 2019, a novel strain of coronavirus (COVID-19) emerged in Wuhan, Hubei Province, China. While initially the outbreak was largely concentrated in China and caused significant disruptions to its economy, it has now spread to several other countries and infections have been reported globally.   Because COVID-19 infections have been reported throughout the United States, certain federal, state and local governmental authorities have issued stay-at-home orders, proclamations and/or directives aimed at minimizing the spread of COVID-19. Additional, more restrictive proclamations and/or directives may be issued in the future. As a result, all of our offices have been closed effective April 1, 2020.    The ultimate impact of the COVID-19 pandemic on the Company's operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results of operations.   The measures taken to date will impact the Company's business for the fiscal fourth quarter and potentially beyond. Management expects that all of its business segments, across all of its geographies, will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company's business and the duration for which it may have an impact cannot be determined at this time.

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">2.</td> <td style="font: 10pt Times New Roman, Times, Serif">Issuance of Common Stock</td></tr> </table>   On December 17, 2018, the Company amended and restated its articles of incorporation. The authorized shares of common stock were increased from 50,000,000 shares to 450,000,000 shares and the par value was changed from $0.001 to $0.0001 per share. The change has been reflected retroactively in the accompanying condensed consolidated financial statements. In addition, the Company authorized the issuance of 50,000,000 shares of preferred stock having a par value of $0.0001 per share. As of March 31, 2020, no preferred shares have been issued.   In February 2019, pursuant to an exemption from the registration requirements of the Securities Act of 1933, as amended, (the "Securities Act") provided by Section 4(a)(2) and Regulation S thereunder, the Company sold 446,472,607 shares of its common stock at a price of $0.0001 per share for an aggregate price of $44,647. Issuance costs of 45,725 were offset against additional paid in capital in the accompanying condensed consolidated financial statements.   In October 2019, the Company issued 3,527,393 shares of its $.0001 par value common stock for an aggregate price of $352.74.

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">4.</td> <td style="font: 10pt Times New Roman, Times, Serif">Income Taxes</td></tr> </table>   The Company has no taxable income under Federal or State tax laws. The Company has loss carry forwards totaling $188,622 that may be offset against future federal income taxes. If not used, the carry forwards will expire between 2021 and 2038. 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. The income tax effect of the Tax Cuts and Jobs Act have been completed in accordance with FASB ASC740.

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">5.</td> <td style="font: 10pt Times New Roman, Times, Serif">Going Concern</td></tr> </table>   As shown in the accompanying condensed consolidated financial statements, the Company incurred a net loss of $24,447 during the six months ended March 31, 2020 and accumulated losses of $188,622 since inception at June 10, 1998. The Company's current assets exceed its current liabilities by $14,053 at March 31, 2020. 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 condensed consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">a.</td> <td style="font: 10pt Times New Roman, Times, Serif">Summary of Business</td></tr> </table>   Yummies, Inc. (the "Company") was incorporated under the laws of the State of Nevada on June 10, 1998.  Planned principal operations have not yet commenced. The Company was formed to pursue business opportunities.

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">b.</td> <td style="font: 10pt Times New Roman, Times, Serif">Basis of Presentation</td></tr> </table>   The accompanying condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles ("GAAP") as promulgated in the United States of America.

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">c.</td> <td style="font: 10pt Times New Roman, Times, Serif">Cash Flows</td></tr> </table>   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.

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">d.</td> <td style="font: 10pt Times New Roman, Times, Serif">Net Loss Per Share</td></tr> </table>   The net loss per share calculation is based on the weighted average number of shares outstanding during the period.

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">e.</td> <td style="font: 10pt Times New Roman, Times, Serif">Use of Estimates</td></tr> </table>   The preparation of condensed consolidated 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.

<table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px">f.</td> <td style="font: 10pt Times New Roman, Times, Serif">Fair Value of Financial Instruments</td></tr> </table>   ASC 820-10 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 March 31, 2020 and September 30, 2019, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.

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Summary of Business and Significant Accounting Policies (Policies)

6 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Summary of Business

Yummies, Inc. (the "Company") was incorporated under the laws of the State of Nevada on June 10, 1998. Planned principal operations have not yet commenced. The Company was formed to pursue business opportunities.

Basis of Presentation

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

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.

Net Loss Per Share

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

Use of Estimates

Fair Value of Financial Instruments

Risks and Uncertainties

The ultimate impact of the COVID-19 pandemic on the Company's operations is unknown and will depend on future developments, which are highly uncertain and cannot be predicted with confidence, including the duration of the COVID-19 outbreak, new information which may emerge concerning the severity of the COVID-19 pandemic, and any additional preventative and protective actions that governments, or the Company, may direct, which may result in an extended period of continued business disruption, reduced customer traffic and reduced operations. Any resulting financial impact cannot be reasonably estimated at this time but is anticipated to have a material adverse impact on our business, financial condition and results of operations.

The measures taken to date will impact the Company's business for the fiscal fourth quarter and potentially beyond. Management expects that all of its business segments, across all of its geographies, will be impacted to some degree, but the significance of the impact of the COVID-19 outbreak on the Company's business and the duration for which it may have an impact cannot be determined at this time.

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Summary of Business and Significant Accounting Policies

6 Months Ended

Mar. 31, 2020

Accounting Policies [Abstract]

Summary of Business and Significant Accounting Policies

1.	Summary of Business and Significant Accounting Policies

Summary of Business

Basis of Presentation

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

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.

Net Loss Per Share

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

Use of Estimates

Fair Value of Financial Instruments

Risks and Uncertainties

XML 14 R2.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2020	Sep. 30, 2019
Current Assets:
Cash	$ 1,339	$ 20,831
Other receivables	12,726
Total current assets	14,065	20,831
Total Assets	14,065	20,831
Current Liabilities:
Accounts payable	12	1,230
Notes payable, stockholders		932
Total net current liabilities	12	2,162
Stockholders' Equity:
Common stock, $0.0001 par value, 450,000,000 shares authorized, 449,505,500 and 448,977,607 issued and outstanding as of March 31 2020 and September 30, 2019	44,728	42,643
Preferred stock, $0.0001 par value, 50,000,000 shares authorized, 0 shares issued and outstanding as of March 31, 2020 and of September 30, 2019
Additional paid-in capital	157,947	140,201
Accumulated deficit	(188,622)	(164,175)
Total Stockholders' Equity	14,053	18,669
Total Liabilities and Stockholders' Equity	$ 14,065	$ 20,831

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Issuance of Common Stock (Details) - USD ($)		6 Months Ended
Issuance of Common Stock (Details) - USD ($)	Oct. 31, 2019	Mar. 31, 2020	Sep. 30, 2019	Dec. 17, 2018
Issuance of Common Stock (Textual)
Common stock, shares authorized		450,000,000	450,000,000	50,000,000
Common stock, par value	$ .0001	$ 0.0001	$ 0.0001	$ 0.001
Preferred stock, par value		$ 0.0001	$ 0.0001
Preferred stock, shares authorized		50,000,000	50,000,000
Preferred stock, shares issued		0	0
Number of common stock sold		446,472,607
Common stock price per share		$ 0.0001
Aggregate price	$ 352.74	$ 44,647
Issuance costs of were offset against additional paid in capital		$ 45,725
Company issued shares	3,527,393

XML 16 R7.htm IDEA: XBRL DOCUMENT

Issuance of Common Stock

6 Months Ended

Mar. 31, 2020

Equity [Abstract]

Issuance of Common Stock

2.	Issuance of Common Stock

In February 2019, pursuant to an exemption from the registration requirements of the Securities Act of 1933, as amended, (the "Securities Act") provided by Section 4(a)(2) and Regulation S thereunder, the Company sold 446,472,607 shares of its common stock at a price of $0.0001 per share for an aggregate price of $44,647. Issuance costs of 45,725 were offset against additional paid in capital in the accompanying condensed consolidated financial statements.

In October 2019, the Company issued 3,527,393 shares of its $.0001 par value common stock for an aggregate price of $352.74.

XML 17 R3.htm IDEA: XBRL DOCUMENT

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2020	Sep. 30, 2019
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	450,000,000	450,000,000
Common stock, shares issued	449,505,500	448,977,607
Common stock, shares outstanding	449,505,500	448,977,607
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0

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Income Taxes
6 Months Ended

Mar. 31, 2020

Income Tax Disclosure [Abstract]

Income Taxes

4. Income Taxes

The Company has no taxable income under Federal or State tax laws. The Company has loss carry forwards totaling $188,622 that may be offset against future federal income taxes. If not used, the carry forwards will expire between 2021 and 2038. 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. The income tax effect of the Tax Cuts and Jobs Act have been completed in accordance with FASB ASC740.

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Condensed Consolidated Statements of Cash Flows - USD ($)
6 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Cash flows from operating activities:

Net loss $ (24,447) $ (25,601)

Adjustments to reconcile net loss to cash provided by operating activities:

(Increase) / decrease in other receivables (12,726) 4,000

Increase/ (decrease) in accounts payable (2,150) 13,255

Net cash generate/ (used) operating activities (39,323)

Cash flows from investing activities

Cash flows from financing activities

Issuance of common stock 44,647

Contribution from shareholder 19,831

Net increase in financing activities 19,831 44,647

Cash, beginning of period 20,831

Cash, end of period 1,339 44,647

Supplemental disclosure of cash flow information:

Interest paid

Income taxes paid

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Condensed Consolidated Statements of Operations - USD ($)
3 Months Ended 6 Months Ended

Mar. 31, 2020

Mar. 31, 2019

Mar. 31, 2020

Mar. 31, 2019

Income Statement [Abstract]

Revenues $ 0

Expenses, general and administrative 14,846 $ 6,379 $ 24,465 $ 25,601

Operating loss (14,846) (6,379) (24,465) (25,601)

Other income (expense):

Interest expense 18

Net loss $ (14,846) $ (6,379) $ (24,447) $ (25,601)

Net loss per share

Weighted average shares outstanding 447,751,299 186,054,850 447,741,554 93,271,409

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Warrants and Stock Options
6 Months Ended

Mar. 31, 2020

Warrants and Stock Options [Abstract]

Warrants and Stock Options

3. Warrants and Stock Options

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

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Income Taxes (Details)
6 Months Ended

Mar. 31, 2020

USD ($)

Income Taxes (Textual)

Loss carry forwards $ 188,622

Description of carry forwards expiration The carry forwards will expire between 2021 and 2038.

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Going Concern
6 Months Ended

Mar. 31, 2020

Going Concern [Abstract]

Going Concern

5. Going Concern

As shown in the accompanying condensed consolidated financial statements, the Company incurred a net loss of $24,447 during the six months ended March 31, 2020 and accumulated losses of $188,622 since inception at June 10, 1998. The Company's current assets exceed its current liabilities by $14,053 at March 31, 2020. 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 condensed consolidated 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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Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Cash flows from operating activities:
Net loss	$ (24,447)	$ (25,601)
Adjustments to reconcile net loss to cash provided by operating activities:
(Increase) / decrease in other receivables	(12,726)	4,000
Increase/ (decrease) in accounts payable	(2,150)	13,255
Net cash generate/ (used) operating activities	(39,323)
Cash flows from investing activities
Cash flows from financing activities
Issuance of common stock		44,647
Contribution from shareholder	19,831
Net increase in financing activities	19,831	44,647
Cash, beginning of period	20,831
Cash, end of period	1,339	44,647
Supplemental disclosure of cash flow information:
Interest paid
Income taxes paid

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Mar. 31, 2020	May 11, 2020
Document and Entity Information [Abstract]
Entity Registrant Name	YUMMIES INC
Entity Central Index Key	0001073748
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Document Type	10-Q
Document Period End Date	Mar. 31, 2020
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2020
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		449,505,500
Entity Filer Number	000-32361
Entity Interactive Data Current	Yes
Entity Incorporation State Country Code	NV

Going Concern (Details) - USD ($)	6 Months Ended
Going Concern (Details) - USD ($)	Mar. 31, 2020	Mar. 31, 2019	Sep. 30, 2019
Going Concern (Textual)
Incurred net loss	$ (24,447)	$ (25,601)
Accumulated losses	(188,622)		$ (164,175)
Current assets exceed its current liabilities	$ 14,053

Income Taxes (Details)	6 Months Ended
Income Taxes (Details)	Mar. 31, 2020 USD ($)
Income Taxes (Textual)
Loss carry forwards	$ 188,622
Description of carry forwards expiration	The carry forwards will expire between 2021 and 2038.