10-Q/A 1 v350247_10qa.htm FORM 10-Q/A

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 10-Q/A

(Amendment No. 3)

 

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

 

For the quarterly period ended: September 30, 2011

 

¨ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 

Commission File Number: 000-53223

 

GBS ENTERPRISES INCORPORATED

(Exact name of registrant as specified in its charter)

 

Nevada   27-3755055
(State or other jurisdiction of incorporation or   (I.R.S. Employer Identification No.)
organization)    
     

585 Molly Lane

Woodstock, GA

   30189
(Address of principal executive offices)   (Zip Code)

 

(404) 891-1711

(Registrant’s telephone number, including area code)

 

With a copy to:

Philip Magri, Esq.

The Magri Law Firm, PLLC

11 Broadway, Suite 615

New York, NY 10004

T: (646) 502-5900

F: (646) 826-9200

pmagri@magrilaw.com

www.MagriLaw.com

 

N/A

(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 x

 

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 (§ 229.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

 

Yes ¨ No x

 

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" and "smaller reporting company" in Rule 12b-2 of the Exchange ct. (Check one):

 

Large accelerated filer ¨ Accelerated filer ¨
   
Non-accelerated filer ¨ (Do not check if a smaller reporting company) Smaller reporting company x

 

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

 

Yes ¨ No x

 

APPLICABLE ONLY TO CORPORATE REGISTRANTS

 

Indicate the number of shares outstanding of each of the registrant’s classes of common stock, as of the latest practicable date. As of July 16, 2013, there were 30,812,624 shares of common stock, par value $0.001 per share, of the Registrant issued and outstanding.

 

 
 

 

EXPLANATORY NOTE

 

GBS Enterprises Incorporated, a Nevada company (the “Company”), is filing this Amendment No. 3 to its Form 10-Q for the fiscal quarter ended September 30, 2011 originally filed with the Securities and Exchange Commission on November 16, 2011 and subsequently amended on March 23, 2012 and July 17, 2013 (“Amendment No. 2”). This Amendment No. 3 includes the 101 XBRL (eXtensible Business Reporting Language) Interactive Data File exhibits required by Part II, Item 6 of Form 10-Q for the restated unaudited consolidated financial statements and notes contained in Amendment No. 2. No other items are being amended except as described in this Explanatory Note and this Amendment No. 3 does not reflect any events occurring after the filing of the original Quarterly Report on Form 10-Q for the period ending September 30, 2011, except as otherwise amended by Amendment No. 2.

 

PART II-OTHER INFORMATION

 

Item 6. Exhibits.

 

Exhibit    
No.   Description
     
31.1(1)   Rule 13(a)-14(a)/15(d)-14(a) Certification of Principal Executive Officer
     
31.2(1)   Rule 13(a)-14(a)/15(d)-14(a) Certification of Principal Financial and Accounting Officer
     
32.1(1)   Section 1350 Certification of Principal Executive Officer
     
32.2(1)   Section 1350 Certification of Principal Financial and Accounting Officer
     
101.INS (2)   XBRL Instance Document
     
101.SCH (2)   XBRL Taxonomy Extension Schema Document
     
101.CAL (2)   XBRL Taxonomy Extension Calculation Linkbase Document
     
101.LAB (2)   XBRL Taxonomy Extension Labels Linkbase Document
     
101.DEF (2)   XBRL Taxonomy Extension Definition Linkbase Document
     
101.PRE (2)   XBRL Taxonomy Extension Presentation Linkbase Document

 

(1)Filed herewith.

 

(2)XBRL information is furnished and not filed for purposes of Sections 11 and 12 of the Securities Act of 1933 and Section 18 of the Securities Exchange Act of 1934, and is not subject to liability under those sections, is not part of any registration statement or prospectus to which it relates and is not incorporated or deemed to be incorporated by reference into any registration statement, prospectus or other document.

 

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SIGNATURES

 

Pursuant to the requirements of Section 13 or 15(d) 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.

 

  GBS ENTERPRISES INCORPORATED
     
Date: July 19,  2013 By:  /s/ Joerg Ott
  Joerg Ott
  Chief Executive Officer
  (Principal Executive Officer)
     
Date: July 19, 2013 By: /s/ Markus R. Ernst
  Markus R. Ernst
  Chief Financial Officer
  (Principal Financial and Accounting Officer)

 

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