10-Q

UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D. C. 20549

FORM 10-Q

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

For the quarterly period ended September 30, 2013

(  ) 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  000-28181

ORANCO,  INC.

(Exact name of registrant as specified in charter)

Nevada	87-0574491
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

1981 E. Murray Holladay Rd, Suite 100,  Salt Lake City, Utah	84117
(Address of principal executive offices)	(Zip Code)

702-834-9810

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 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 ]

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 October  1, 2013
Common  Stock, $0.001	4,269,950

INDEX

		Page Number
PART I.
ITEM 1.	Financial Statements (unaudited)	3
	Balance Sheets	4
	September 30, 2013 and December 31, 2012
	Statements of Operations	5
	For the three and nine months ended September 30, 2013 and 2012 and the period June 16, 1977 to September 30, 2013
	Statements of Cash Flows	6
	For the nine months ended September 30, 2013 and 2012 and the period June 16, 1977 to September 30, 2013
	Notes to Financial Statements	7
ITEM 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	10
ITEM 3.	Quantitative and Qualtitative Disclosures About Market Risk	11
ITEM 4T.	Controls and Procedures	11
PART II.
ITEM 6.	Exhibits	12
Signatures		13

2

PART I - FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

The accompanying  balance sheets of Oranco, Inc.  (a development stage company) at September 30, 2013 and December 31, 2012, and the related  statement of operations for the three and nine months  and the  statement of cash flows for the nine months, ended September 30, 2013 and 2012 and the period June 16, 1977 to September 30, 2013 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 three and nine months ended September 30, 2013, are not necessarily indicative of the results that can be expected for the year ending December 31, 2013.

3

ORANCO, INC.
(A Development Stage Company)
BALANCE SHEETS
SEPTEMBER 30, 2013 AND DECEMBER 31, 2012
	September 30,			December 31,
	2013			2012
Assets
Current Assets:
Cash	$	89,093		$	39,881
Note receivable, net of allowance of $-0-		--			90,000
Interest receivable		--			1,124
Prepaid expenses		4,880			--
Total current assets		93,973			131,005
Total Assets	$	93,973		$	131,005
Liabilities and Stockholders' Equity
Current Liabilities:
Accounts payable, related party	$	1,235		$	10,450
Total current liabilities		1,235			10,450
Stockholders' Equity:
Common stock, $.001 par value 100,000,000 shares authorized, 4,269,950 issued and outstanding		4,270			4,270
Additional paid-in capital		349,898			349,898
Deficit accumulated during thedevelopment stage		(261,430	)		(233,613	)
Total Stockholders' Equity		92,738			120,555
Total Liabilities and Stockholders'  Equity	$	93,973		$	131,005

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

4

ORANCO, INC.
(A Development Stage Company)
STATEMENTS OF OPERATIONS
													For the
													Period
	For the			For the			For the			For the			June 16, 1977
	Three Months			Three Months			Nine Months			Nine Months			(Inception)
	Ended			Ended			Ended			Ended			Through
	September 30,			September 30,			September 30,			September 30,			September 30,
	2013			2012			2013			2012			2013
Revenues	$	--		$	--		$	--		$	--		$	--
Expenses, general and administrative		14,724			8,435			30,077			43,456			424,396
Valuation adjustment - available for sale securities		--			--			--			--			30,401
Operating loss		(14,724	)		(8,435	)		(30,077	)		(43,456	)		(454,797	)
Other income (expense):
Litigation settlement		--			(12,500	)		--			(12,500	)		(12,500	)
Interest and contract income		22			1,083			2,260			1,417			205,867
Loss before provision for income taxes		(14,702	)		(19,852	)		(27,817	)		(54,539	)		(261,430	)
Provision for income taxes		--			--			--			--			--
Net loss	$	(14,702	)	$	(19,852	)	$	(27,817	)	$	(54,539	)	$	(261,430	)
Net loss per share	$	--		$	--		$	(0.01	)	$	(0.01	)
Weighted average shares outstanding		4,269,950			4,269,950			4,269,950			4,269,950

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

5

ORANCO, INC.
(A Development Stage Company)
STATEMENTS OF CASH FLOWS
							For the
							Period
	For the			For the			June 16, 1977
	Nine Months			Nine Months			(Inception)
	Ended			Ended			Through
	September 30,			September 30,			September 30,
	2013			2012			2013
Cash flows from operating activities:
Net loss	$	(27,817	)	$	(54,539	)	$	(261,430	)
Adjustments to reconcile net loss to cash provided by operating activities:
(Increase) in prepaid expenses		(4,880	)		--			(4,880	)
(Increase) decrease in interest receivable		1,124			(1,073	)		--
Increase (decrease) in accounts payable		(9,215	)		1,143			1,235
Net cash used by operating activities		(40,788	)		(54,469	)		(265,075	)
Cash flows from investing activities:
Investment (maturity) in note receivable		90,000			(90,000	)		--
Cash flows from financing activities:
Issuance of common stock		--			--			354,168
Net increase (decrease) in cash		49,212			(144,469	)		89,093
Cash, beginning of period		39,881			190,340			--
Cash, end of period	$	89,093		$	45,871		$	89,093
Interest paid	$	--		$	--		$	--
Income taxes paid	$	--		$	--		$	--

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

6

ORANCO, 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 16, 1977.  The Company has been in the business of the development of mineral deposits. During 1983 all activities were abandoned and the Company has remained inactive since that time. 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.

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.

7

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 September 30, 2013 and December 31, 2012, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.

2.   Note Receivable

On July 5, 2012, the Company advanced $90,000 for an unsecured note receivable due from a non-related party. The note bears interest at 5% and is due June 30, 2013. The note and accrued interest totaling $91,122 was paid on July 2, 2013.

8

Notes to Financial Statements - Continued

3.           Warrants and Stock Options

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

4.           Income Taxes

The Company has had no taxable income under Federal or State tax laws. The Company has loss carryforwards totaling $233,613 that may be offset against future federal income taxes. If not used, the carryforwards will expire 20 years after they are incurred. 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.

5.           Office Rent

The Company’s board of directors approved an office lease at $475 per month to a current director of the Company through September 30, 2013. The amount owed and expensed at December 31, 2012 is $10,450. The amount expensed through September 30, 2013 is $4,275.

9

ITEM 2.   MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Plan of Operations.

The Company has not engaged in any material operations or had any revenues from operations  since inception.  The  Company's  plan of operation  for the next 12  months is to  continue  to seek the  acquisition  of assets,  properties  or  businesses  that  may  benefit  the  Company  and  its stockholders. Management has recently focused is efforts in Europe, Africa, and South America both because management is located Europe and because management believes that the Company can locate superior acquisition opportunities in these geographical areas. Management has held talk with various parties regarding a merger or acquisition. However, no definitive agreement as to any such has been reached, at this time. Management anticipates that to achieve any such acquisition, the Company will issue shares of its common stock as the sole consideration for such acquisition.

During the next 12 months, the Company's only foreseeable cash requirements will relate to maintaining  the  Company in good  standing  or the  payment of expenses  associated  with  reviewing or  investigating  any potential  business venture,  which  the  Company  expects  to pay from its  cash  resources Management believes that these funds are sufficient to cover its cash needs for the next 12 months. If additional funds are required during this period, such funds may be  advanced  by  management  or stockholders as loans to the Company. Because the Company has not identified any such venture as of the date of this Report, it is impossible to predict the amount of any such loan.  However, any such loan will be on terms no less favorable to the Company than would be available from a commercial lender in an arm's length transaction. As of the date of this Report, the Company is not engaged in any negotiations  with any person  regarding  any venture.

Results of Operations.

Other than restoring and maintaining its good  corporate  standing in the State  of  Nevada,  obtaining an audit of the Company’s financial statements, submitting the Company’s common stock for quotation on the NASD OTC Bulleting Board, the filing of  a Form 10 Registration, and the completion of a private placement, the Company has had no material business operations and in the two most recent calendar years, it activities have been limited to evaluating possible merger or acquisition candidates..

Three and nine Month Period Ended September 30, 2013 and 2012

The Company did not generate any revenue during the three and nine months ended September 30, 2013 and 2012, respectively. It had interest income of $22 and $1,083 for the three months  and $2,260 and $1,417 for the  nine months ended September 30, 2013 and 2012, respectively, the decrease of which for the three months is attributable to decreased interest income.

General and administrative expenses were $14,724 and $8,435 for the three months and $30,077 and $43,456 for the nine months ended September 30, 2013 and 2012, respectively . The increase in expenses for the three and decrease for the nine months ended September 30, 2013 were largely due to increase in  travel expenses and office expenses somewhat offset by some increases or decreases, as the case may be, in accounting, legal, other professional costs As a result of the foregoing, the Company realized net losses of $14,702 and $19,852 for the three months and $27,817 and $54,539 for the nine months ended September 30, 2013 and 2012, respectively.  The Company’s decreased net loss is attributable to decreased travel and office expenses somewhat offset by an increase in ongoing professional costs associated with preparing the Company’s public reports.

10

Liquidity and Capital Resources

At September 30, 2013, assets consisted of $89,093 in cash and $4,880 in prepaid expenses compared to $39,881 in cash and $91,124 in notes and interest  receivables on December 31, 2012. As of September 30, 2013, the Company had $1,235 in accounts payable. On July 2, 2013 the outstanding note receivable was paid in full, with accrued interest.

Currently, the Company has no material commitments for capital expenditures.  Management anticipates that operating expenses for the next twelve months will be approximately $30,000 to $40,000, which it will fund from its cash assets.

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, September 30, 2013, (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 not 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 September 30, 2013) that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

11

PART 2 - OTHER  INFORMATION

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

(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.

12

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.

ORANCO, Inc.

[Registrant]

/s/ Juan S. Zabala

Juan S. Zabala

President & Treasurer

November 11, 2013

13

EX-31.1

Exhibit 31.1

CERTIFICATION

 I, Juan S. Zabala certify that:

 1. I have reviewed this Quarterly report on Form 10Q of Oranco, 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: November 11, 2013	/s/ Juan S Zabala
	Juan S. Zabala, CEO & CFO

EX-32.1

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, Juan S. Zabala, 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 September 30, 2013, 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: November 11, 2013

/s/ Juan S Zabala

Juan S. Zabala

CEO & CFO

A signed original of this written statement required by Section 906 has been provided to Oranco, Inc. and will be retained by Oranco, 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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4. Income Taxes (Details) (USD $)	Sep. 30, 2013
Details
Operating Loss Carryforwards	$ 233,613

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STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended		435 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
STATEMENTS OF OPERATIONS
Revenues
Expenses, general and administrative	14,724	8,435	30,077	43,456	424,396
Valuation adjustment - available for sale securities					30,401
Operating loss	(14,724)	(8,435)	(30,077)	(43,456)	(454,797)
Litigation settlement		(12,500)		(12,500)	(12,500)
Interest and contract income	22	1,083	2,260	1,417	205,867
Loss before provision for income taxes	(14,702)	(19,852)	(27,817)	(54,539)	(261,430)
Provision for income taxes
Net loss	$ (14,702)	$ (19,852)	$ (27,817)	$ (54,539)	$ (261,430)
Net loss per share	$ 0.00	$ 0.00	$ (0.01)	$ (0.01)
Weighted average shares outstanding	4,269,950	4,269,950	4,269,950	4,269,950

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5. Office Rent

9 Months Ended

Sep. 30, 2013

Notes

5. Office Rent

5.   Office Rent

The Company’s board of directors approved an office lease at $475 per month to a current director of the Company through September 30, 2013. The amount owed and expensed at December 31, 2012 is $10,450. The amount expensed through September 30, 2013 is $4,275.

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5. Office Rent (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Details
Monthly office rent related party		$ 475
Accounts payable, related party	1,235	10,450
Office rent expense related party	$ 4,275

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1. Summary of Business and Significant Accounting Policies

9 Months Ended

Sep. 30, 2013

Notes

1. Summary of Business and Significant Accounting Policies

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 16, 1977.  The Company has been in the business of the development of mineral deposits. During 1983 all activities were abandoned and the Company has remained inactive since that time. 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.

     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 September 30, 2013 and December 31, 2012, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.

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3. Warrants and Stock Options

9 Months Ended

Sep. 30, 2013

Notes

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

9 Months Ended

Sep. 30, 2013

Policies

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.

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.

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4. Income Taxes

9 Months Ended

Sep. 30, 2013

Notes

4. Income Taxes

4.   Income Taxes

The Company has had no taxable income under Federal or State tax laws. The Company has loss carryforwards totaling $233,613 that may be offset against future federal income taxes. If not used, the carryforwards will expire 20 years after they are incurred. Due to the Company being in the development stage and incurring net operating losses, a valuation allowance has been provided to reduce the deferred tax assets from the net operating losses to zero. Therefore, there are no tax benefits recognized in the accompanying statement of operations.

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BALANCE SHEETS PARENTHETICAL (USD $)	Sep. 30, 2013	Dec. 31, 2012
BALANCE SHEETS PARENTHETICAL
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	100,000,000	100,000,000
Common stock shares issued	4,269,950	4,269,950
Common stock shares outstanding	4,269,950	4,269,950

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

9 Months Ended

Sep. 30, 2013

Policies

E. Use of Estimates

     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.

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STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended		435 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013
STATEMENTS OF CASH FLOWS
Net loss	$ (27,817)	$ (54,539)	$ (261,430)
(Increase) in prepaid expenses	(4,880)		(4,880)
(Increase) decrease in interest receivable	1,124	(1,073)
Increase (decrease) in accounts payable	(9,215)	1,143	1,235
Net cash used by operating activities	(40,788)	(54,469)	(265,075)
Investment (maturity) in note receivable	90,000	(90,000)
Issuance of common stock			354,168
Net increase (decrease) in cash	49,212	(144,469)	89,093
Cash, beginning of period	39,881	190,340
Cash, end of period	89,093	45,871	89,093
Interest paid
Income taxes paid

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BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
BALANCE SHEETS
Cash	$ 89,093	$ 39,881
Note receivable, net of allowance of $-0-		90,000
Interest receivable		1,124
Prepaid expenses	4,880
Total Current Assets	93,973	131,005
TOTAL ASSETS	93,973	131,005
Accounts payable, related party	1,235	10,450
TOTAL CURRENT LIABILITIES	1,235	10,450
Common stock, $.001 par value 100,000,000 shares authorized, 4,269,950 issued and outstanding	4,270	4,270
Additional paid-in capital	349,898	349,898
Deficit accumulated during the Development Stage	(261,430)	(233,613)
Total Stockholders' Equity	92,738	120,555
Total Liabilities and Stockholders' Equity	$ 93,973	$ 131,005

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

9 Months Ended

Sep. 30, 2013

Policies

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.

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2. Note Receivable (Details) (USD $)	Sep. 30, 2013		Jul. 02, 2013	Dec. 31, 2012
Details
Note receivable, net of allowance of $-0-				$ 90,000
Annual interest rate	5.00%	[1]
Note Receivable and Accrued Interest paid			$ 91,122

[1] Due June 30, 2013

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

9 Months Ended

Sep. 30, 2013

Policies

C. Statement of 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.

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2. Note Receivable

9 Months Ended

Sep. 30, 2013

Notes

2. Note Receivable

2.   Note Receivable

On July 5, 2012, the Company advanced $90,000 for an unsecured note receivable due from a non-related party. The note bears interest at 5% and is due June 30, 2013. The note and accrued interest totaling $91,122 was paid on July 2, 2013.

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

9 Months Ended

Sep. 30, 2013

Policies

F. Fair Value of Financial Instruments

     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 September 30, 2013 and December 31, 2012, the carrying value of certain financial instruments approximates fair value due to the short-term nature of such instruments.

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Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Oct. 01, 2013
Document and Entity Information
Entity Registrant Name	ORANCO INC
Document Type	10-Q
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Entity Central Index Key	0001098996
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		4,269,950
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	2013
Document Fiscal Period Focus	Q3