0001165527-12-000735.txt : 20120713 0001165527-12-000735.hdr.sgml : 20120713 20120713145910 ACCESSION NUMBER: 0001165527-12-000735 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20120531 FILED AS OF DATE: 20120713 DATE AS OF CHANGE: 20120713 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOPAC CELLULAR SOLUTIONS INC. CENTRAL INDEX KEY: 0001373444 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 205302617 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-54664 FILM NUMBER: 12961690 BUSINESS ADDRESS: STREET 1: 4438 VESPER AVENUE, UNIT 2 CITY: SHERMAN OAKS STATE: CA ZIP: 91403 BUSINESS PHONE: 949-355-4559 MAIL ADDRESS: STREET 1: 4438 VESPER AVENUE, UNIT 2 CITY: SHERMAN OAKS STATE: CA ZIP: 91403 10-Q 1 g6108.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q [X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED MAY 31, 2012 Commission file number 000-54664 SOPAC CELLULAR SOLUTIONS, INC. (Exact name of registrant as specified in its charter) NEVADA (State or other jurisdiction of incorporation or organization) 4438 Vesper Avenue, Suite 2 Sherman Oaks, CA 91403 (Address of principal executive offices, including zip code) (949)355-4559 (Telephone number, including area code) Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 last 90 days. YES [X] NO [ ] Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (ss.232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). YES [X] NO [ ] Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer, "accelerated filer," "non-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 [ ] State the number of shares outstanding of each of the issuer's classes of common equity, as of the latest practicable date: 1,700,000 shares as of July 13, 2012 ITEM 1. FINANCIAL STATEMENTS SOPAC CELLULAR SOLUTIONS INC. (A Development Stage Company) Balance Sheet --------------------------------------------------------------------------------
As of As of May 31, 2012 August 31, 2011 ------------ --------------- (unaudited) ASSETS CURRENT ASSETS Cash $ 267 $ 1,637 -------- -------- TOTAL CURRENT ASSETS 267 1,637 -------- -------- TOTAL ASSETS $ 267 $ 1,637 ======== ======== LIABILITIES & STOCKHOLDERS' EQUITY CURRENT LIABILITIES Accounts Payable $ 80 $ 1,160 Accounts Payable - Related Party 2,700 1,800 Loan Payable - Related Party 31,965 22,978 -------- -------- TOTAL CURRENT LIABILITIES 34,745 25,938 -------- -------- TOTAL LIABILITIES 34,745 25,938 -------- -------- STOCKHOLDERS' EQUITY Common stock, ($0.001 par value, 75,000,000 shares authorized; 1,700,000 shares issued and outstanding as of May 31, 2012 and August 31, 2011 1,700 1,700 Additional paid-in capital 38,300 38,300 Deficit accumulated during development stage (74,478) (64,301) -------- -------- TOTAL STOCKHOLDERS' EQUITY (34,478) (24,301) -------- -------- TOTAL LIABILITIES & STOCKHOLDERS' EQUITY $ 267 $ 1,637 ======== ========
See Notes to Financial Statements 2 SOPAC CELLULAR SOLUTIONS INC. (A Development Stage Company) Statement of Operations (unaudited) --------------------------------------------------------------------------------
July 10, 2006 Three Months Three Months Nine Months Nine Months (inception) Ended Ended Ended Ended through May 31, May 31, May 31, May 31, May 31, 2012 2011 2012 2011 2012 ---------- ---------- ---------- ---------- ---------- REVENUES Revenues $ -- $ -- $ -- $ -- $ -- ---------- ---------- ---------- ---------- ---------- TOTAL REVENUES -- -- -- -- -- OPERATING EXPENSES Professional Fees 1,500 1,500 6,500 6,500 43,750 General & Administrative Expenses 1,007 368 2,777 1,814 24,228 General & Administrative Expenses - Related Party 300 300 900 900 6,500 ---------- ---------- ---------- ---------- ---------- TOTAL OPERATING EXPENSES 2,807 2,168 10,177 9,214 74,478 Provision for Income Taxes -- -- -- -- -- ---------- ---------- ---------- ---------- ---------- NET INCOME (LOSS) $ (2,807) $ (2,168) $ (10,177) $ (9,214) $ (74,478) ========== ========== ========== ========== ========== BASIC EARNING (LOSS) PER SHARE $ (0.00) $ (0.00) $ (0.01) $ (0.01) ========== ========== ========== ========== WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING 1,700,000 1,700,000 1,700,000 1,700,000 ========== ========== ========== ==========
See Notes to Financial Statements 3 SOPAC CELLULAR SOLUTIONS INC. (A Development Stage Company) Statement of Cash Flows (unaudited) --------------------------------------------------------------------------------
July 10, 2006 Nine Months Nine Months (inception) Ended Ended through May 31, May 31, May 31, 2012 2011 2012 -------- -------- -------- CASH FLOWS FROM OPERATING ACTIVITIES Net income (loss) $(10,177) $ (9,214) $(74,478) Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Changes in operating assets and liabilities: Accounts Payable (1,080) (170) 80 Accounts Payable - Related Party 900 900 2,700 Bank Overdraft -- -- -- -------- -------- -------- NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES (10,357) (8,484) (71,698) CASH FLOWS FROM INVESTING ACTIVITIES NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES -- -- -- CASH FLOWS FROM FINANCING ACTIVITIES Loan from Related Party 8,987 7,050 31,965 Proceeds from issuance of common stock -- -- 40,000 -------- -------- -------- NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES 8,987 7,050 71,965 -------- -------- -------- NET INCREASE (DECREASE) IN CASH (1,370) (1,434) 267 CASH AT BEGINNING OF PERIOD 1,637 1,888 -- -------- -------- -------- CASH AT END OF YEAR $ 267 $ 454 $ 267 ======== ======== ======== SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION Cash paid during year for: Interest $ -- $ -- $ -- ======== ======== ======== Income Taxes $ -- $ -- $ -- ======== ======== ========
See Notes to Financial Statements 4 SOPAC CELLULAR SOLUTIONS INC. (A Development Stage Company) Notes to Unaudited Condensed Interim Financial Statements May 31, 2012 -------------------------------------------------------------------------------- NOTE 1. CONDENSED FINANCIAL STATEMENTS The accompanying financial statements have been prepared by SOPAC Solutions Inc. (the "Company") without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at May 31, 2012, and for all periods presented herein, have been made. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's August 31, 2011 audited financial statements. The results of operations for the period ended May 31, 2012 is not necessarily indicative of the operating results for the full year. NOTE 2. GOING CONCERN The Company's financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations. In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern. NOTE 3. RECENT ACCOUNTING PRONOUNCEMENTS The company has evaluated the recent accounting pronouncements issued through the issuance of these financial statements, and the Company does not expect that the effectiveness of any of these changes will have a material impact on the Company's financial position, or statements. 5 SOPAC CELLULAR SOLUTIONS INC. (A Development Stage Company) Notes to Unaudited Condensed Interim Financial Statements May 31, 2012 -------------------------------------------------------------------------------- NOTE 4. BASIC EARNINGS PER SHARE ASC No. 260, "Earnings Per Share", specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. The Company has adopted the provisions of ASC No. 260. Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding. Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company. NOTE 5. RELATED PARTY TRANSACTIONS From January 1, 2007 to present the Company paid its sole officer and director, Ezra E. Ezra, $100 per month for use of office space and services. As of May 31, 2012 there was an account payable - related party of $2,700 reflecting unpaid rent of $900 for the last nine months and $1,200 and $600 from fiscal years 2011 and 2010 respectively. As of May 31, 2012, there was a loan payable due to Ezra E. Ezra for $31,965, which is non interest bearing with no specific repayment terms. NOTE 6. SUBSEQUENT EVENTS The Company has evaluated subsequent events from the balance sheet date through the issuance of these financial statements and determined there are no items to disclose. 6 ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION FORWARD LOOKING STATEMENTS Some of the statements contained in this Form 10-Q that are not historical facts are "forward-looking statements" which can be identified by the use of terminology such as "estimates," "projects," "plans," "believes," "expects," "anticipates," "intends," or the negative or other variations, or by discussions of strategy that involve risks and uncertainties. We urge you to be cautious of the forward-looking statements, that such statements, which are contained in this Form 10-Q, reflect our current beliefs with respect to future events and involve known and unknown risks, uncertainties and other factors affecting our operations, market growth, services, products and licenses. No assurances can be given regarding the achievement of future results, as actual results may differ materially as a result of the risks we face, and actual events may differ from the assumptions underlying the statements that have been made regarding anticipated events. All written forward-looking statements made in connection with this Form 10-Q that are attributable to us, or persons acting on our behalf, are expressly qualified in their entirety by these cautionary statements. Given the uncertainties that surround such statements, you are cautioned not to place undue reliance on such forward-looking statements. RESULTS OF OPERATIONS We are still in our development stage and have generated no revenues to date. We incurred operating expenses of $2,807 for the three month period ended May 31, 2012. These expenses consisted of general operating expenses incurred in connection with the day to day operation of our business and the preparation and filing of our periodic reports. Our net loss for the three months ended May 31, 2012 and 2011 was $2,807 and $2,168, respectively, with no revenues for either period. Our net loss for the nine months ended May 31, 2012 and 2011 was $10,177 and $9,214, respectively, with no revenues for either period. Our net loss from inception through May 31, 2012 was $74,478. As of May 31, 2012, there is a total of $31,965 in a loan payable that is owed by the company to Eric Ezra, the sole officer and director, for expenses that he has paid on behalf of the company. The loan is interest free and payable on demand. Cash provided by financing activities from inception through the period ended May 31, 2012 was $40,000 resulting from the sale of common stock to our director, Mr. Ezra E. Ezra, who purchased 1,000,000 shares of our Common Stock at $0.005 per share on July 10, 2006 for proceeds of $5,000 and the sale of 700,000 shares at $0.05 pursuant to our SB-2 Registration Statement filed with the SEC under file number 333-138217, which became effective on November 17, 2006. On April 10, 2007 the offering was completed for proceeds of $35,000. 7 Our auditors have expressed their doubt about our ability to continue as a going concern unless we are able to generate profitable operations. LIQUIDITY AND CAPITAL RESOURCES We had $267 in cash at May 31, 2012, and there were outstanding liabilities of $34,745, $34,665 of that amount is owed by the company to Eric Ezra, the sole officer and director, for funds he has loaned the company and expenses that he has paid on behalf of the company. The loan payable, in the amount of $31,965, is interest free and payable on demand. Our director has verbally agreed to continue to loan the company funds for operating expenses in a limited scenario, but he has no legal obligation to do so. We are a development stage company and have generated no revenue since inception to May 31, 2012. PLAN OF OPERATION The company has not been successful in establishing partnerships with suppliers such as Sprint/Nextel, AT&T and Verizon Wireless. Due to the economic conditions over the past year, the Company has been unable to attain any level of success despite the continued efforts of our director. We are now considering available options to maximize shareholder value. Our management has been analyzing various alternatives available to our company to ensure our survival and to preserve our shareholder's investment in our common shares. This analysis has included sourcing additional forms of financing to continue our business as is and also looking for other opportunities including business combinations. At this stage in our operations, we believe either course is acceptable, as our operations have not been profitable and our future prospects for our business are not good without further financing. In implementing a structure for a particular business combination or opportunity, we may become a party to a merger, consolidation, reorganization, joint venture, or licensing agreement with another corporation or entity. We may also acquire stock or assets of an existing business. At this stage, we can provide no assurance that we will be able to raise funding to continue our business as is or locate compatible business opportunities, what additional financing we will require to complete a combination with another business opportunity or whether the opportunity's operations will be profitable. Historically, we have been able to raise a limited amount of capital through private placements of our equity stock, but we are uncertain about our continued ability to raise funds privately. Further, we believe that our company may have more difficulties raising capital for our existing operations than for a new business opportunity. We have not entered into any formal written agreements for a business combination or opportunity. If any such agreement is reached, we intend to disclose such an agreement by filing a current report on Form 8-K with the Securities and Exchange Commission. If we are unable to secure adequate capital to continue our business or alternatively, complete a combination or acquisition, our shareholders will lose some or all of their investment and our business will likely fail. 8 OFF-BALANCE SHEET ARRANGEMENTS We do not have any 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 that is material to investors. ITEM 4. CONTROLS AND PROCEDURES EVALUATION OF DISCLOSURE CONTROLS AND PROCEDURES Management maintains "disclosure controls and procedures," as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. In connection with the preparation of this quarterly report on Form 10-Q, an evaluation was carried out by management, with the participation of the Chief Executive Officer and the Chief Financial Officer, of the effectiveness of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of May 31, 2012. Based on that evaluation, management concluded, as of the end of the period covered by this report, that our disclosure controls and procedures were effective in recording, processing, summarizing, and reporting information required to be disclosed, within the time periods specified in the Securities and Exchange Commission's rules and forms. CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING As of the end of the period covered by this report, there have been no changes in SoPac Cellular Solutions' internal controls over financial reporting during the quarter ended May 31, 2012, that materially affected, or are reasonably likely to materially affect, our internal control over financial reporting subsequent to the date of management's last evaluation. 9 PART II. OTHER INFORMATION ITEM 6. EXHIBITS The following exhibits are included with this quarterly filing. Those marked with an asterisk and required to be filed hereunder, are incorporated by reference and can be found in their entirety in our original Form SB-2 Registration Statement, filed under SEC File Number 333-138217, at the SEC website at www.sec.gov: Exhibit No. Description ----------- ----------- 3.1 Articles of Incorporation* 3.2 Bylaws* 31.1 Sec. 302 Certification of Principal Executive Officer 31.2 Sec. 302 Certification of Principal Financial Officer 32.1 Sec. 906 Certification of Principal Executive Officer 32.2 Sec. 906 Certification of Principal Financial Officer 101 Interactive data files pursuant to Rule 405 of Regulation S-T. 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. Sopac Cellular Solutions, Inc. Registrant Date July 13, 2012 By /s/ Ezra E. Ezra ------------------------------------- Ezra E. Ezra (Principal Executive Officer, Principal Financial Officer, Principal Accounting Officer & Sole Director) 10 EX-31.1 2 ex31-1.txt Exhibit 31.1 CERTIFICATION I, Ezra E. Ezra, certify that: 1. I have reviewed this report on Form 10-Q of SoPac Cellular Solutions, 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 to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. 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: 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 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 d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal 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 5. 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 registrant's board of directors (or persons performing the equivalent functions): a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. Date: July 13, 2012 /s/ Ezra E. Ezra ------------------------------------- Ezra E. Ezra President and Chief Executive Officer EX-31.2 3 ex31-2.txt Exhibit 31.2 CERTIFICATION I, Ezra E. Ezra, certify that: 1. I have reviewed this report on Form 10-Q of SoPac Cellular Solutions, 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 to the period covered by this report; 3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; 4. 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: 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 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 d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal 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 5. 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 registrant's board of directors (or persons performing the equivalent functions): a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting. Date: July 13, 2012 /s/ Ezra E. Ezra ------------------------------- Ezra E. Ezra Chief Financial Officer EX-32.1 4 ex32-1.txt Exhibit 32.1 CERTIFICATION OF CHIEF EXECUTIVE OFFICER PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the Quarterly Report of SoPac Cellular Solutions, Inc. (the "Company") on Form 10-Q for the period ending May 31, 2012 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Ezra E. Ezra, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act of 2002, that: (1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. IN WITNESS WHEREOF, the undersigned has executed this certification as of the 13th day of July, 2012. /s/ Ezra E. Ezra ------------------------------- Chief Executive Officer EX-32.2 5 ex32-2.txt Exhibit 32.2 CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 In connection with the Quarterly Report of SoPac Cellular Solutions, Inc. (the "Company") on Form 10-Q for the period ending May 31, 2012 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Ezra E. Ezra, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. ss.1350, as adopted pursuant to ss.906 of the Sarbanes-Oxley Act of 2002, that: (1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company. IN WITNESS WHEREOF, the undersigned has executed this certification as of the 13th day of July, 2012. /s/ Ezra E. Ezra ------------------------------- Chief Financial Officer EX-101.LAB 6 sopc-20120531_lab.xml Provision for Income Taxes Cash Cash at Beginning of Period Cash at End of Year Equity General and Administrative Expenses - Related Party Income Statement Related Party Disclosures Organization, Consolidation and Presentation of Financial Statements Disclosure Cash Flows From Financing Activities Statement of Cash Flows Statement Entity Current Reporting Status Document Period End Date Accounting Policies Proceeds from Issuance of Common Stock Loan from Related Party Additional Paid-in Capital Stockholders Equity Increase decrease in Accounts Payable - Related Party General and Administrative Expenses Deficit accumulated during development stage Liabilities and Stockholders Equity Entity Voluntary Filers Development Stage Enterprises {1} Development Stage Enterprises Net increase (decrease) in cash Entity Well-known Seasoned Issuer Subsequent Events Significant Accounting Policies Net cash provided by (used in) operating activities Net cash provided by (used in) operating activities Bank Overdraft Document and Entity Information Supplemental Disclosures of Cash Flow Information Entity Public Float Net cash provided by (used in) financing activities Net cash provided by (used in) financing activities Adjustments to reconcile net loss to net cash provided by (used in) operating activities: Loan Payable - Related Party Cash Flows From Investing Activities Basic earnings (loss) per share Revenues Total Revenues Total Stockholders Equity Total Stockholders Equity Total Current Assets Total Current Assets Entity Filer Category Weighted average number of common shares outstanding Total Operating Expenses Total Operating Expenses Revenues {1} Revenues Accounts Payable - Related Party Current Assets Document Fiscal Year Focus Document Type Related Party Transactions Disclosure Development Stage Enterprise General Disclosures Organization, Consolidation and Presentation of Financial Statements Net cash provided by (used in) investing activities Net cash provided by (used in) investing activities Common Stock Total Current Liabilities Total Current Liabilities Total Assets Total Assets Increase decrease in Accounts Payable Net Income (Loss) {1} Net Income (Loss) Total Liabilities Total Liabilities Statement of Financial Position Document Fiscal Period Focus Entity Registrant Name Changes in operating assets and liabilities: Current Fiscal Year End Date Stockholders' Equity Note Disclosure Cash paid during year for Income Taxes Net Income (Loss) Professional Fees Statement {1} Statement Subsequent Events {1} Subsequent Events Cash Flows From Operating Activities Operating Expenses {1} Operating Expenses Accounts Payable {1} Accounts Payable Entity Common Stock, Shares Outstanding Entity Central Index Key Amendment Flag Cash paid during year for Interest Total Liabilities and Stockholders Equity Total Liabilities and Stockholders Equity Current Liabilities EX-101.PRE 7 sopc-20120531_pre.xml EX-101.INS 8 sopc-20120531.xml false -0.01 0 -0.01 0 --08-31 <!--egx--><p style="MARGIN:0in 0in 0pt">NOTE 2 - GOING CONCERN</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">The Company's financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.</p> Q3 2012 2012-05-31 10-Q 0001373444 Yes Smaller Reporting Company 0 SOPAC CELLULAR SOLUTIONS INC. No No 6500 900 300 900 300 24228 1814 368 2777 1007 -2168 -2807 <!--egx--><p style="MARGIN:0in 0in 0pt">NOTE 1 - CONDENSED FINANCIAL STATEMENTS</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">The accompanying financial statements have been prepared by SOPAC Solutions Inc. (the &#147;Company&#148;) without audit.&nbsp; In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at May 31, 2012, and for all periods presented herein, have been made.</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.&nbsp; It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's August 31, 2011 audited financial statements.&nbsp; The results of operations for the period ended May 31, 2012 is not necessarily indicative of the operating results for the full year.</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> 43750 6500 1500 6500 1500 0 0 0 0 0 <!--egx--><p style="MARGIN:0in 0in 0pt">NOTE 5 - RELATED PARTY TRANSACTIONS</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">From January 1, 2007 to present the Company paid its sole officer and director, Ezra E. Ezra, $100 per month for use of office space and services.&nbsp; As of May 31, 2012 there was an account payable &#150; related party of $2,700 reflecting unpaid rent of $900 for the last nine months and $1,200 and $600 from fiscal years 2011 and 2010 respectively.</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">As of May 31, 2012, there was a loan payable due to Ezra E. Ezra for $31,965, which is non interest bearing with no specific repayment terms. </p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> 0 0 0 0 0 <!--egx--><p style="MARGIN:0in 0in 0pt">NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">The company has evaluated the recent accounting pronouncements issued through the issuance of these financial statements, and the Company does not expect that the effectiveness of any of these changes will have a material impact on the Company&#146;s financial position, or statements.</p> <!--egx--><p style="MARGIN:0in 0in 0pt">NOTE 4 - BASIC EARNINGS PER SHARE</p> <p style="TEXT-INDENT:0.5in; MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">ASC No. 260, &#147;Earnings Per Share&#148;, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock.&nbsp;&nbsp; The Company has adopted the provisions of ASC No. 260.&nbsp; </p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding.&nbsp; Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company.</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <!--egx--><p style="MARGIN:0in 0in 0pt">NOTE 6 - SUBSEQUENT EVENTS</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">The Company has evaluated subsequent events from the balance sheet date through the issuance of these financial statements and determined there are no items to disclose.</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> <p style="MARGIN:0in 0in 0pt">&nbsp;</p> 74478 9214 2168 10177 2807 1700000 1700000 1700000 1700000 -10177 -9214 -74478 267 1637 267 1637 80 1160 2700 1800 31965 22978 34745 25938 34745 25938 1700 1700 38300 38300 -74478 -64301 -34478 -24301 267 1637 1700000 -10177 -9214 -74478 -1080 -170 80 900 900 2700 0 0 -10357 -8484 -71698 0 0 0 8987 7050 31965 0 0 40000 8987 7050 71965 -1370 -1434 267 1637 1888 0 454 267 0 0 0 0 0 0 0001373444 2012-03-01 2012-05-31 0001373444 2012-05-31 0001373444 2011-08-31 0001373444 2011-03-01 2011-05-31 0001373444 2011-09-01 2012-05-31 0001373444 2010-09-01 2011-05-31 0001373444 2006-07-10 2012-05-31 0001373444 2010-08-31 0001373444 2006-07-09 0001373444 2011-05-31 iso4217:USD iso4217:USD shares shares $0.001 par value; 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Related Party Disclosures
 3 Months Ended
May 31, 2012
Related Party Disclosures  
Related Party Transactions Disclosure

NOTE 5 - RELATED PARTY TRANSACTIONS

 

From January 1, 2007 to present the Company paid its sole officer and director, Ezra E. Ezra, $100 per month for use of office space and services.  As of May 31, 2012 there was an account payable – related party of $2,700 reflecting unpaid rent of $900 for the last nine months and $1,200 and $600 from fiscal years 2011 and 2010 respectively.

 

As of May 31, 2012, there was a loan payable due to Ezra E. Ezra for $31,965, which is non interest bearing with no specific repayment terms.

 
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Equity
 3 Months Ended
May 31, 2012
Equity  
Stockholders' Equity Note Disclosure

NOTE 4 - BASIC EARNINGS PER SHARE

 

ASC No. 260, “Earnings Per Share”, specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock.   The Company has adopted the provisions of ASC No. 260. 

 

Basic net loss per share amounts is computed by dividing the net loss by the weighted average number of common shares outstanding.  Diluted earnings per share are the same as basic earnings per share due to the lack of dilutive items in the Company.

 

 

XML 17 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6
SOPAC CELLULAR SOLUTIONS INC.- (A Development Stage Company) - Balance Sheet (USD $)
May 31, 2012
Aug. 31, 2011
Current Assets    
Cash $ 267 $ 1,637
Total Current Assets 267 1,637
Total Assets 267 1,637
Current Liabilities    
Accounts Payable 80 1,160
Accounts Payable - Related Party 2,700 1,800
Loan Payable - Related Party 31,965 22,978
Total Current Liabilities 34,745 25,938
Total Liabilities 34,745 25,938
Stockholders Equity    
Common Stock 1,700 [1] 1,700 [1]
Additional Paid-in Capital 38,300 38,300
Deficit accumulated during development stage (74,478) (64,301)
Total Stockholders Equity (34,478) (24,301)
Total Liabilities and Stockholders Equity $ 267 $ 1,637
[1] $0.001 par value; 75,000,000 shares authorized, 1,700,000 issued and outstanding as of May 31, 2012 and August 31, 2011
XML 18 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6
Development Stage Enterprises
 3 Months Ended
May 31, 2012
Development Stage Enterprises {1}  
Development Stage Enterprise General Disclosures

NOTE 2 - GOING CONCERN

 

The Company's financial statements are prepared using generally accepted accounting principles in the United States of America applicable to a going concern which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.

 

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management's plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

 

The ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.
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Accounting Policies
 3 Months Ended
May 31, 2012
Accounting Policies  
Significant Accounting Policies

NOTE 3 - RECENT ACCOUNTING PRONOUNCEMENTS

 

The company has evaluated the recent accounting pronouncements issued through the issuance of these financial statements, and the Company does not expect that the effectiveness of any of these changes will have a material impact on the Company’s financial position, or statements.
XML 21 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6
SOPAC CELLULAR SOLUTIONS INC.- (A Development Stage Company) - Statement of Operations (USD $)
 3 Months Ended 9 Months Ended 71 Months Ended
May 31, 2012
May 31, 2011
May 31, 2012
May 31, 2011
May 31, 2012
Revenues $ 0 $ 0 $ 0 $ 0 $ 0
Total Revenues 0 0 0 0 0
Professional Fees 1,500 1,500 6,500 6,500 43,750
General and Administrative Expenses 1,007 368 2,777 1,814 24,228
General and Administrative Expenses - Related Party 300 300 900 900 6,500
Total Operating Expenses 2,807 2,168 10,177 9,214 74,478
Provision for Income Taxes 0 0 0 0 0
Net Income (Loss) $ (2,807) $ (2,168) $ (10,177) $ (9,214) $ (74,478)
Basic earnings (loss) per share $ 0 $ 0 $ (0.01) $ (0.01)  
Weighted average number of common shares outstanding 1,700,000 1,700,000 1,700,000 1,700,000  
XML 22 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document and Entity Information (USD $)
 3 Months Ended
May 31, 2012
Document and Entity Information  
Entity Registrant Name SOPAC CELLULAR SOLUTIONS INC.
Document Type 10-Q
Document Period End Date May 31, 2012
Amendment Flag false
Entity Central Index Key 0001373444
Current Fiscal Year End Date --08-31
Entity Filer Category Smaller Reporting Company
Entity Current Reporting Status Yes
Entity Voluntary Filers No
Entity Well-known Seasoned Issuer No
Document Fiscal Year Focus 2012
Document Fiscal Period Focus Q3
Entity Common Stock, Shares Outstanding 1,700,000
Entity Public Float $ 0
XML 23 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6
SOPAC CELLULAR SOLUTIONS INC. - (A Development Stage Company) - Statement of Cash Flows (USD $)
 9 Months Ended 71 Months Ended
May 31, 2012
May 31, 2011
May 31, 2012
Cash Flows From Operating Activities      
Net Income (Loss) $ (10,177) $ (9,214) $ (74,478)
Changes in operating assets and liabilities:      
Increase decrease in Accounts Payable (1,080) (170) 80
Increase decrease in Accounts Payable - Related Party 900 900 2,700
Bank Overdraft 0 0 0
Net cash provided by (used in) operating activities (10,357) (8,484) (71,698)
Cash Flows From Investing Activities      
Net cash provided by (used in) investing activities 0 0 0
Cash Flows From Financing Activities      
Loan from Related Party 8,987 7,050 31,965
Proceeds from Issuance of Common Stock 0 0 40,000
Net cash provided by (used in) financing activities 8,987 7,050 71,965
Net increase (decrease) in cash (1,370) (1,434) 267
Cash at Beginning of Period 1,637 1,888 0
Cash at End of Year 267 454 267
Supplemental Disclosures of Cash Flow Information      
Cash paid during year for Interest 0 0 0
Cash paid during year for Income Taxes $ 0 $ 0 $ 0
XML 24 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6
Organization, Consolidation and Presentation of Financial Statements
 3 Months Ended
May 31, 2012
Organization, Consolidation and Presentation of Financial Statements  
Organization, Consolidation and Presentation of Financial Statements Disclosure

NOTE 1 - CONDENSED FINANCIAL STATEMENTS

 

The accompanying financial statements have been prepared by SOPAC Solutions Inc. (the “Company”) without audit.  In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at May 31, 2012, and for all periods presented herein, have been made.

 

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company's August 31, 2011 audited financial statements.  The results of operations for the period ended May 31, 2012 is not necessarily indicative of the operating results for the full year.

 
XML 25 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6
Subsequent Events
 3 Months Ended
May 31, 2012
Subsequent Events  
Subsequent Events

NOTE 6 - SUBSEQUENT EVENTS

 

The Company has evaluated subsequent events from the balance sheet date through the issuance of these financial statements and determined there are no items to disclose.

 

 

 
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