0001161697-12-000877.txt : 20121119 0001161697-12-000877.hdr.sgml : 20121119 20121119172830 ACCESSION NUMBER: 0001161697-12-000877 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20120930 FILED AS OF DATE: 20121119 DATE AS OF CHANGE: 20121119 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Delta Entertainment Group, Inc. CENTRAL INDEX KEY: 0001481199 STANDARD INDUSTRIAL CLASSIFICATION: PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844] IRS NUMBER: 271059780 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-54663 FILM NUMBER: 121215747 BUSINESS ADDRESS: STREET 1: 7546 LA PAZ BLVD. # 101 CITY: BOCA RATON STATE: FL ZIP: 33433 BUSINESS PHONE: 954-449-2690 MAIL ADDRESS: STREET 1: 7546 LA PAZ BLVD. # 101 CITY: BOCA RATON STATE: FL ZIP: 33433 10-Q 1 form_10-q.htm FORM 10-Q FOR 09-30-2012

U.S. 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 September 30, 2012

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

For the transition period from _______________ to _______________

Commission File Number 333-165719

Delta Entertainment Group, Inc.

(Exact name of small business issuer as specified in its charter)


Florida	27-1059780
(State or other jurisdiction of	(I.R.S. Employer
incorporation of organization)	Identification No.)

7546 La Paz Blvd. # 101 Boca Raton, FL 33433

(Address of principal executive offices)

(954) 449-2690

(Issuer’s telephone number)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes X No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Date File required to be submitted and posted 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 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” and smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer

Accelerated Filer

Non-accelerated filer

(Do not check if a smaller reporting company)

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 No X

APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: At November 14, 2012 the issuer had outstanding 38,014,205 shares of Common Stock, par value $.001 per share.

PART I – FINANCIAL INFORMATION

Item 1 Financial Statements

DELTA ENTERTAINMENT GROUP, INC.

UNAUDITED CONSOLIDATED BALANCE SHEETS


	September 30,			December 31,
	2012			2011
Assets
Current Assets:
Cash	$	23,354		$	34
Accounts receivable		60,781			1,650
Prepaid expenses		5,161			894
Inventory		13,409			9,912
Advance royalty payments		—			20,000
		102,705			32,490
Computer equipment, net		1,190			1,707
Total Assets	$	103,895		$	34,197

Liabilities and Stockholders’ Equity (Deficit)
Current Liabilities:
Accounts payable and accrued liabilities	$	29,505		$	19,107
Accounts payable and accrued liabilities-related party		43,635			35,634
Accrued liabilities		19,359			13,643
Note payable		78,500			28,500
Note payable-related party		5,000			—
Convertible note payable, net of discount		28,500			32,667
Convertible notes payable-related party		45,900			95,900
Total Current Liabilities		250,399			225,451
Total Liabilities		250,399			225,451

Stockholders’ Equity (Deficit)
38,014,205 shares and 30,904,384 shares issued as of September 30, 2012 and December 31, 2011		38,015			30,905
Additional Paid in Capital		801,323			252,792
Accumulated Deficit		(985,842	)		(474,951	)
Total Stockholders’ Equity (Deficit)		(146,504	)		(191,254	)
Total Liabilities and Stockholders’ Equity (Deficit)	$	103,895		$	34,197

The Accompanying Notes are an Integral Part of the Unaudited Consolidated Financial Statements

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DELTA ENTERTAINMENT GROUP, INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

(UNAUDITED)


	For the Three Months						For the Nine Months
	Ended September 30,						Ended September 30,
	2012			2011			2012			2011

Revenue	$	139,026		$	25,581		$	188,749		$	36,971

Cost of sales		50,047			19,397			81,431			22,990

Gross profit		88,979			6,184			107,318			13,981

General administrative expenses		119,267			132,682			511,425			208,295

Operating loss		(30,288	)		(126,498	)		(404,107	)		(194,314	)

Other Expense
Interest expense		(4,998	)		(2,497	)		(106,784	)		(3,272	)

Net Loss		(35,286	)		(128,995	)		(510,891	)		(197,586	)

Basic and Diluted Loss per Common Share	$	(0.00	)	$	(0.00	)	$	(0.01	)	$	(0.01	)

Basic and Diluted Weighted Average Common Shares Outstanding		37,597,659			30,522,922			35,321,350			30,259,009

The Accompanying Notes are an Integral Part of the Unaudited Consolidated Financial Statements

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DELTA ENTERTAINMENT GROUP, INC.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(UNAUDITED)


	For the Nine Months
	Ended September 30,
	2012			2011
Operating Activities:
Net loss	$	(510,891	)	$	(197,586	)
Adjustments to reconcile net loss to net cash provided (used) by operating activities:
Shares issued for services		186,862			11,000
Shares issued for services - related parties and accrued liabilities related party		67,150			9,450
Stock option expense		25,129			—
Debt discount		95,833			—
Depreciation		517			336
Changes in Assets and Liabilities:
Accounts receivable		(59,131	)		4,385
Prepaid expenses		(4,267	)		1,411
Inventory		5,503			1,684
Deposits		—			(3,200	)
Advance royalty		20,000			(17,500	)
Accounts payable		10,398			18,722
Accounts payable-related parties		8,001			4,667
Accrued wages- related parties		—			5,537
Accrued liabilities- related parties		—			26,032
Accrued liabilities		8,216			12,936
Net Cash Provided (Used) by Operating Activities		(146,680	)		(122,126	)
Investing Activities
Purchase of computer equipment		—			(1,032	)
Purchase of customer list		—			(44,018	)
		—			(45,050	)
Financing Activities:
Proceeds from notes payable		50,000			15,000
Proceeds from notes payable-related party		12,500			121,800
Proceeds from convertible notes payable		50,000			—
Repayment of notes payable		—			(2,500	)
Repayment of notes payable-related party		(17,500	)		—
Proceeds from sale of common stock		75,000			30,000
Net Cash Provided by Financing Activities		170,000			164,300
Net Increase in Cash		23,320			(2,876	)
Cash at Beginning of Period		34			7,993
Cash at End of Period	$	23,354		$	5,117
Supplemental Disclosures:
Cash paid for income taxes	$	—		$	—
Cash paid for interest	$	525		$	—
Non Cash Investing and Financing Activities
Beneficial conversion feature	$	50,000		$	—
Common stock issued for repayment of related party note payable	$	40,000		$	—
Purchase of customer list through note payable	$	—		$	25,600
Common stock issued for repayment of note payable and accrued in	$	102,500		$	3,000
Common stock issued for purchase of inventory	$	9,000		$	—
Common stock issued for advance royalties	$	—		$	12,500

The Accompanying Notes are an Integral Part of the Unaudited Consolidated Financial Statements

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DELTA ENTERTAINMENT GROUP, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

Note 1 – Basis of Presentation and Interim Unaudited Consolidated Financial Statements

Delta Entertainment Group Inc. (“Delta”, “We”, or the “Company”) was incorporated in the state of Florida on October 2, 2009. The principal business purpose of Delta is to operate as a holding company of its subsidiaries Creative Music Group, Inc. (“Creative”), PearlBrite Concepts, Inc. (“PearlBrite”) and Captivating Cosmetics Corp (“Captivating”).

Creative was formed in the state of Florida in October 2010. The principal business purpose of Creative is the management, promotion and development of recording artists and offer live music services.

PearlBrite was formed in the state of Florida on May 31st 2011, The principal business purpose of Pearlbrite is to supply and market professional teeth whitening products.

Captivating was formed in the state of Florida on June 1st 2011 The principal business purpose of Captivating is to produce and market color cosmetics, such as nail polish, lipstick and lip gloss) through mass market retailers.

Interim Financial Statements

The accompanying unaudited consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (GAAP). In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2012 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2012. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s 2011 Annual Report filed with the SEC on Form 10-K on April 16, 2012.

Going Concern

At September 30, 2012 the Company has a working capital deficit. As such, the accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company does not have sufficient working capital for its planned activities, which raises substantial doubt about its ability to continue as a going concern.

Continuation of the Company as a going concern is dependent upon obtaining additional working capital and the management of the Company has developed a strategy, which it believes will accomplish this objective through short-term loans from related parties and additional equity investments, which will enable the Company to continue operations for the coming year.

Note 2 – Convertible Notes Payable

In January 2012, the Company received proceeds of $50,000 from an 8% convertible note payable. The note plus accrued interest is convertible into common stock at the rate of $.025 per share. Based on our share price on the date the note was entered into, we recognized a beneficial conversion feature in the amount of $50,000. The beneficial conversion feature was amortized to interest expense over the term of the note using the effective interest method. The note plus accrued interest of $1,000 was converted into 2,040,000 shares of common stock in April 2012. At that time, we expensed the remaining unamortized discount and recorded a total of $50,000 to interest expense as of September 30, 2012.

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In November 2011, the Company received proceeds of $50,000 from an 8% convertible note payable. The note plus accrued interest is convertible into common stock at the rate of $.05 per share. Based on our share price on the date the note was entered into, we recognized a beneficial conversion feature in the amount of $50,000. The beneficial conversion feature was amortized to interest expense over the term of the note using the effective interest method. The note plus accrued interest of $1,500 was converted into 1,030,000 shares of common stock in April 2012. At that time, we expensed the remaining unamortized discount of $45,833 to interest expense.

As of September 30, 2012, $28,500 in convertible notes remain outstanding. These notes accrue interest at 8% per annum and are convertible at $0.10 per share.

The Company analyzed the convertible notes for derivative accounting consideration under FASB ASC 815-15 and FASB ASC 815-40. The Company determined the embedded conversion option in the convertible met the criteria for classification in stockholders equity under FASB ASC 815-15 and FASB ASC 815-40. Therefore, derivative accounting was not applicable for these convertible notes payable.

Note 3 – Notes Payable

In August 2012, the Company, through its subsidiary Pearlbrite, received proceeds $50,000 for the purpose of financing the purchase of inventory subject to purchase orders from a corporate customer. The note bears interest at the rate of 3% for the first thirty days and then at a rate of 1% for each additional ten day period. The note is secured by accounts receivable and all assets of the company and is due on collection of the accounts receivable.

In addition, $28,500 in notes payable remains outstanding as of September 30, 2012. These notes are unsecured, due on demand, and non-interest bearing.

Note 4 – Related Party

Convertible Notes Payable – related party

In February 2012 and May 2012, the Company repaid $10,000 and $40,000 was converted into common shares, respectively on a $50,000 convertible related party note. As of September 30, 2012 and December 31, 2011, the convertible notes payable related party balance was $45,900 and $95,900, respectively.

Notes Payable – related party

In July 2012, the Company, through its subsidiary Pearlbrite, received proceeds $12,500 for the purpose of financing the purchase of inventory subject to a purchase orders from a corporate customer. The note bears interest at the rate of 3% for the first thirty days and then at a rate of 1% for each additional ten day period. The note is secured by accounts receivable and is due on collection of the accounts receivable. As of September 30, 2012, there was $5,000 outstanding on the note.

Accounts payable – related party

At September 30, 2012 and December 31, 2011, accounts payable – related party consisted of the following:


	·	Accounts payable related party of $14,509 and $20,195, respectively
	·	Accrued wages related party of $29,126 and $15,439, respectively

Stock issued for services-related party

As of September 30, 2012 the Company has issued 510,003 shares of its common stock and recorded a total of $67,149 related to stock compensation.

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Note 5 – Equity

During the nine months ended September 30, 2012, the Company issued 1,454,818 shares of its common stock for consulting fees of $186,862.

The Company also issued 75,000 shares of common stock for the purchase of inventory valued at $9,000.

During the nine months ended September 30, 2012 the Company issued 600,000 shares of common stock for proceeds of $30,000 in a private placement at a per share price of $0.05. In relation to the issuance, the Company also extended a warrant to the investor for the purchase of an additional 600,000 shares at $0.05. This warrant is exercisable immediately and expires on March 12, 2013.

During the nine months ended September 30, 2012 the Company issued 600,000 shares of common stock for proceeds of $30,000 in private placements at a per share price of $0.05.

During the nine months ended September 30, 2012 the Company issued 200,000 shares of common stock for proceeds of $10,000. In relation to the issuance the Company also extended a warrant to the investor for the purchase of an additional 200,000 shares at $0.10. This warrant is exercisable immediately and expires on June 6, 2013.

During the nine months ended September 30, 2012 the Company also issued 200,000 shares of common stock to a related party for proceeds of $5,000 at a per share price of $0.025.

For the nine months ended September 30, 2012, the Company issued 152,777 warrants for services provided at a fair value of $25,129. The fair value of the warrants were determined using a Black-Scholes option valuation model using the following key assumptions: exercise price of $0.25, stock price of between $.07 and $0.20, term of 3 years, expected volatility of 280%, and a discount rate of 0.35%. The fair value recorded to expense during the three months and nine months ended September 30, 2012 was $4,305 and $25,129.

Note 6 – Subsequent Events

On November 5, 2012, Michelle Tucker the Company’s former president and wife of Leonard Tucker our current president, in connection with pending divorce proceedings [Case No. 10-011803(37/91) filed in the Circuit Court of the Seventeenth Judicial Circuit, in and for Broward County, Florida] obtained an ex parte temporary injunction prohibiting Mr. Tucker from transferring, issuing, liquidating, buying or selling shares of the Company’s common stock and any subsidiary of the Company.

On November 19, 2012, Mr. Tucker filed an Emergency motion in Circuit Court to immediately modify or vacate the court order.

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Item 2. Management’s Discussion and Analysis of Financial Condition and Plan of Operation.

Overview

Delta Entertainment Group, Inc. (the “Company”, the “Registrant”, “Delta Entertainment” or “Delta”) was incorporated in the state of Florida in October 2009. Until April, 2011, the Company’s business strategy was to acquire, develop and represent up and coming artists in the entertainment field through its operating subsidiary Creative Music Group, Inc. To date, we have not been successful in this endeavor. When Marshall Freeman stepped down as our president and director, Leonard Tucker was appointed as the Company’s sole officer and a director. Mr. Tucker investigated multiple business opportunities and chose to focus on the teeth whitening industry. In furtherance thereof, in June 2011, the Company, through its wholly owned subsidiary, Pearl Brite Concepts, Inc. acquired a teeth whitening company which is marketed under the name “PearlBrite”.

We currently have three subsidiaries, PearlBrite Concepts, Inc, Captivating Cosmetics Corp. dba TG Cosmetics and Creative Music Group, Inc.

Creative Music Group, Inc. is a service-based company focused on artist management services for recording artists. It has limited operations.

PearlBrite Concepts, Inc. (“PearlBrite”) is a non dental cosmetic teeth whitening company specializing in providing turnkey professional solutions and products for salons, spas, tanning facilities, and other professional establishments as well as an at home kit and pen for consumers. TG Cosmetics (“TG Cosmetics”) is engaged in the business of producing, outsourcing, packaging, marketing, distributing, advertising, promoting, merchandising and selling cosmetic products to the mass markets, including, but not limited to, nail polish, lipstick, eyeliners, mascara, make-up and related accessories. To date, TG Cosmetics has not conducted meaningful operations

Results of Operations

Three and Nine months Ended September 30, 2012 and 2011

We generated revenues for the three months ended September 30, 2012 and 2011 of $139,026 and $25,581, respectively. We generated revenues for the nine months ended September 30, 2012 and 2011 of $188,749 and $36,971 respectively. The increase in the current year periods are primarily due to revenues generated from sales of our teeth whitening products.

Our cost of sales for the three months ended September 30, 2012 were $50,047 versus $19,397 for the three months ended September 30, 2011. The cost of sales for the nine months ended September 30, 2012 and 2011 were $81,431 and $22,990, respectively. The increase in cost of sales was also due to the teeth whitening product sales.

During the three months ended September 30, 2012 we incurred general and administrative expenses of $119,267 as compared to $132,682 for the three months ended September 30, 2011. For the nine months ended September 30, 2012 and 2011, we incurred general and administrative expenses of $511,425 and $208,295 respectively. The increase in general and administrative expenses for the current year is due to an increase in Officers’ and Directors compensation, other compensation, professional fees, and marketing expenses. We did not begin to incur similar expenses in the same period of the prior year until June 2011 and we expect to incur these expenses going forward.

Liquidity

As of September 30, 2012 we had cash of $23,354 as compared to cash at December 31, 2011 of $34. We had total current assets at September 30, 2012 of $102,705 as compared to $32,490 at December 31, 2011. Our operations to date have primarily been funded through convertible notes payable and advances from a related party as we have not yet generated revenues sufficient to fund our operating costs. Our total current liabilities at September 30, 2012 were $250,399 as compared to $225,451 at December 31, 2011. The increase in the current liabilities is due to revenues insufficient to fund our operations requiring us to borrow funds.

We have a deficit in working capital of $147,694 as of September 30, 2012 as compared to a deficit in working capital at December 31, 2011 of $192,961.

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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 our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

Item 4. Controls and Procedures.

Disclosure Controls and Procedures. Our principal executive and financial officer, based on his evaluation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of the end of the period covered by this Quarterly Report on Form 10-Q, has concluded that (i) our disclosure controls and procedures are effective for ensuring that information required to be disclosed by us in the reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms and (ii) our disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by us under the Securities Exchange Act of 1934 is accumulated and communicated to our management, including our principal executive and financial officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Changes in Internal Control Over Financial Reporting. There were no changes in our internal control over financial reporting during our last fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

FORWARD-LOOKING INFORMATION

The statements contained in this Quarterly Report on Form 10-Q that are not historical fact are forward-looking statements (as such term is defined in the Private Securities Litigation Reform Act of 1995), within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. The forward-looking statements contained herein are based on current expectations that involve a number of risks and uncertainties. These statements can be identified by the use of forward-looking terminology such as “believes,” “expects,” “may,” “will,” “should,” or “anticipates,” or the negative thereof or other variations thereon or comparable terminology, or by discussions of strategy that involve risks and uncertainties. The Company wishes to caution the reader that these forward-looking statements that are not historical facts are only predictions. No assurances can be given that the future results indicated, whether expressed or implied, will be achieved. While sometimes presented with numerical specificity, these projections and other forward-looking statements are based upon a variety of assumptions relating to the business of the Company, which, although considered reasonable by the Company, may not be realized. Because of the number and range of assumptions underlying the Company’s projections and forward-looking statements, many of which are subject to significant uncertainties and contingencies that are beyond the reasonable control of the Company, some of the assumptions inevitably will not materialize, and unanticipated events and circumstances may occur subsequent to the date of this report. These forward-looking statements are based on current expectations and the Company assumes no obligation to update this information. Therefore, the actual experience of the Company and the results achieved during the period covered by any particular projections or forward-looking statements may differ substantially from those projected. Consequently, the inclusion of projections and other forward-looking statements should not be regarded as a representation by the Company or any other person that these estimates and projections will be realized, and actual results may vary materially. There can be no assurance that any of these expectations will be realized or that any of the forward-looking statements contained herein will prove to be accurate.

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PART II – OTHER INFORMATION

Item 1. Legal Proceedings.

On November 19, 2012, Mr. Tucker filed an Emergency motion in Circuit Court to immediately modify or vacate the court order.

Item 1A. Risk Factors

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item. However, they are more fully disclosed in the Form 10-K for the year ended December 31, 2011 filed with the Securities and Exchange Commission on April 16, 2012.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

We have issued shares of our common stock and other securities for services rendered and capital formation. We have relied on the exemptive provisions of Section 4(2) of the Securities Act.

In the months of January through March 2011, we issued 45,000 shares of common stock at $.01 per share for officer and director compensation. We also issued 300,000 shares for repayment of a $3,000 advance from a shareholder.

In the months of April through September 2011, we issued 90,000 shares of common stock at $.10 per share for officer and director compensation.

In the months of June and July 2011, we issued 50,000 shares of common stock for advisory compensation and 125,000 shares for the purchase of a licensing agreement. The aforementioned shares were all issued at $.10 per share.

In August 2011, we issued 10,000 shares of common stock at $.10 per share and 12,157 shares of common stock at $.16 per share for advisory compensation. We also issued 200,000 shares of common stock for cash proceeds of $20,000.

In September 2011, we issued 5,714 shares of common stock at $.35 per share and 10,000 shares of common stock at $.10 per share for advisory compensation. We also issued 100,000 shares of common stock for cash proceeds of $10,000.

In October 2011, we issued 15,000 shares of common stock at $.05 per share for officer and director compensation. We also issued 19,532 shares of common stock at $.0512 per share for advisory compensation.

In November 2011, we issued 21,666 shares of common stock at $.15 per share for officer, director, and advisory compensation.

In December 2011, we issued 19,444 shares of common stock at $.23 per share and 43,056 share of common stock at $.27 per share for officer, director, and advisory compensation.

In January 2012 we issued 120,371 shares of common stock at $.27 per share for officer, director, and advisory compensation.

On January 18, 2012 we issued 500,000 shares of common stock at $.20 per share for a three year endorsement, promotional, and advisory agreement.

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In February 2012 we issued 75,114 shares of common stock at $.29 per share for officer, director, and advisory compensation.

In March 2012 we issued 126,667 shares of common stock at $.20 per share for officer, director, and advisory compensation.

On March 16, 2012, we issued 600,000 shares of common stock in a private placement for proceeds of $30,000.

In April 2012, the holder of two $50,000 convertible notes payable issued in November 2011 and January 2012 elected to convert the principal and accrued interest into shares of common stock. In relation the conversion, the Company issued 3,070,000 shares of common stock.

In April 2012, the Company issued 130,001 shares of common stock at $0.12 per share for officer, director, and advisory compensation.

In May 2012, the Company issued 171,667 shares of common stock at $.07 per share for officer, director, and advisory compensation. Also in May 2012, the holder of $40,000 of convertible notes payable-related party elected to convert the principal balance into shares of common stock. In relation to the conversion the Company issued 400,000 shares of common stock. During the month of May the Company issued 100,000 shares of common stock for cash of $5,000 in a private placement and also 75,000 shares of common stock for the purchase of $9,000 worth of inventory.

In June 2012, the Company issued 166,000 shares of common stock at $.075 per share for officer, director, and advisory compensation. The Company issued 300,000 shares of common stock for $15,000 cash, and 200,000 shares for cash of $5,000 in private placements. In relation to the private placements, the Company issued options to two of the investors as follows: 600,000 shares of common stock at $.05 and 200,000 shares of common stock at $.10. The options were exercisable immediately and have a one year life.

In July 2012, the Company issued 276,667 shares of common stock at $.03 per share for officer, director, and advisory compensation.

In August 2012, the Company issued 196,667 shares of common stock at $.05 per share for officer, director, and advisory compensation.

In September 2012, the Company issued 201,667 shares of common stock at $.08 per share for officer, director, and advisory compensation.

We have also issued the following debt obligations:

In June 2011, the Company issued an 8% convertible promissory note in the amount of $28,500.

On various dates between January and September 2011, we received proceeds from 8% convertible notes payable in the aggregate amount of $73,500.

In May 2011, through our subsidiary Pearlbrite, we received proceeds from an 8% convertible note payable of $5,600. The note plus accrued interest is convertible into shares of Pearlbrite at the rate of $.0001.

In July 2011, through our subsidiary Captivating, we received proceeds from an 8% convertible note payable of $7,500. The note plus accrued interest is convertible into shares of Captivating at the rate of $.0001.

In September 2011, through our subsidiary Pearlbrite, we received proceeds from an 8% convertible note payable of $2,800. The note plus accrued interest is convertible into shares of Pearlbrite at the rate of $.0001.

During September 2011, through ours our subsidiary Creative subsidiary, we received proceeds from an 8% convertible note payable in the amount of $9,500. The note accrues interest at the rate of 8% per annum. The note is convertible into shares of our subsidiary common stock at the rate of $.001.

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With respect to the sale of all unregistered securities:


	·	the sale was made to a sophisticated or accredited investor, as defined in Rule 502;

	·	we gave the purchaser the opportunity to ask questions and receive answers concerning the terms and conditions of the offering and to obtain any additional information which we possessed or could acquire without unreasonable effort or expense that is necessary to verify the accuracy of information furnished;

	·	at a reasonable time prior to the sale of securities, we advised the purchaser of the limitations on resale in the manner contained in Rule 502(d)2; and

	·	neither we nor any person acting on our behalf sold the securities by any form of general solicitation or general advertising;

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mine Safety Disclosures

Not Applicable

Item 5. Other information

None.

Item 6. Exhibits


(a)	The following exhibits are filed herewith pursuant to Item 601 of Regulation S-K.

	31	Section 302 Certification of Chief Executive and Financial Officer
	32	Section 906 Certification
	101*	Interactive Date Files of Financial Statements and Notes.

* In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Quarterly Report on Form 10-Q shall be deemed “furnished” and not “filed”.

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.

Delta Entertainment Group, Inc.

Dated: November 19, 2012

By/s/ Leonard Tucker

President and Chief Executive and Financial Officer

- 12 -

EX-31 2 ex_31.htm SECTION 302 CERTIFICATION

Exhibit 31

Certification of Chief Executive and Financial Officer

Pursuant to Rules 13A-14 and 15D-14

Of the Securities Exchange Act of 1934

I, Leonard Tucker, President and Chief Executive and Financial Officer of Delta Entertainment Group, Inc. (the “Company”), certify that:

(1) I have reviewed this Quarterly Report on Form 10-Q for the quarter ended September 30, 2012 (the “Report”);

(2) Based on my knowledge, the 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; and

(3) Based on my knowledge, the financial statements, and other financial information included in the 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 represented in this Report.

(4) I am 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 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 the Report is being prepared;

(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my 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 reasonably likely to materially affect, the small business issuer’s internal control over financial reporting; and

(5) I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the Company’s auditors and to the audit committee of the small business issuer’s board of directors (or persons performing the equivalent function):

(i) All significant deficiencies in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Company’s ability to record, process, summarize and report financial information; and

(ii) Any fraud, whether or not material, that involves management or other employees who have a significant role in the Company’s internal control over financial reporting.

Dated: November 19, 2012

By: /s/ Leonard Tucker

Leonard Tucker

President and Chief Executive Officer and Chief Financial Officer

EX-32 3 ex_32.htm SECTION 906 CERTIFICATION

Exhibit 32

DELTA ENTERTAINMENT GROUP, INC. AND SUBSIDIARY

CERTIFICATION 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 on Form 10-Q of Delta Entertainment Group, Inc. (the “Company”) for the quarter ended September 30, 2012, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned, Leonard Tucker, President, Chief Executive Officer and Chief Financial Officer of the Company, hereby certifies, pursuant to 18 U.S.C. ss. 1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, to the best of my knowledge, 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.

Dated: November 19, 2012

By: /s/ Leonard Tucker

Leonard Tucker

President, Chief Executive Officer and Chief Financial Officer

EX-101.INS 4 deng-20120930.xml XBRL INSTANCE FILE 0001481199 2012-01-01 2012-09-30 0001481199 2011-11-30 0001481199 2012-09-30 0001481199 2011-12-31 0001481199 2012-07-01 2012-09-30 0001481199 2011-07-01 2011-09-30 0001481199 2011-01-01 2011-09-30 0001481199 2010-12-31 0001481199 2011-09-30 0001481199 2012-01-30 0001481199 2012-04-16 0001481199 2012-04-15 0001481199 2012-02-15 0001481199 2012-05-31 0001481199 2012-06-30 0001481199 2012-11-14 iso4217:USD xbrli:shares iso4217:USD xbrli:shares Delta Entertainment Group, Inc. 0001481199 10-Q 2012-09-30 false --12-31 No No Yes Smaller Reporting Company Q3 2012 Note 1 - Basis of Presentation and Interim Unaudited Consolidated Financial Statements   Delta Entertainment Group Inc. (Delta, We, or the Company) was incorporated in the state of Florida on October 2, 2009. The principal business purpose of Delta is to operate as a holding company of its subsidiaries Creative Music Group, Inc. (Creative), PearlBrite Concepts, Inc.(PearlBrite) and Captivating Cosmetics Corp(Captivating).   Creative was formed in the state of Florida in October 2010. The principal business purpose of Creative is the management, promotion and development of recording artists and offer live music services.   PearlBrite was formed in the state of Florida on May 31st 2011, The principal business purpose of Pearlbrite is to supply and market professional teeth whitening products.   Captivating was formed in the state of Florida on June 1st 2011 The principal business purpose of Captivating is to produce and market color cosmetics, such as nail polish, lipstick and lip gloss) through mass market retailers.   Interim Financial Statements   The accompanying unaudited consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the SEC) for interim financial information and with the instructions to Form 10-Q.  Accordingly, they do not include all of the information required to be included in a complete set of consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (GAAP).  In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included.  Operating results for the three and nine months ended September 30, 2012 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2012.  The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in the Companys 2011 Annual Report filed with the SEC on Form 10-K on April 16, 2012.   Going Concern   At September 30, 2012 the Company has a working capital deficit. As such, the accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company does not have sufficient working capital for its planned activities, which raises substantial doubt about its ability to continue as a going concern.   Continuation of the Company as a going concern is dependent upon obtaining additional working capital and the management of the Company has developed a strategy, which it believes will accomplish this objective through short-term loans from related parties and additional equity investments, which will enable the Company to continue operations for the coming year. Note 2 Convertible Notes Payable   In January 2012, the Company received proceeds of $50,000 from an 8% convertible note payable. The note plus accrued interest is convertible into common stock at the rate of $.025 per share. Based on our share price on the date the note was entered into, we recognized a beneficial conversion feature in the amount of $50,000. The beneficial conversion feature was amortized to interest expense over the term of the note using the effective interest method. The note plus accrued interest of $1,000 was converted into 2,040,000 shares of common stock in April 2012. At that time, we expensed the remaining unamortized discount and recorded a total of $50,000 to interest expense as of September 30, 2012.   In November 2011, the Company received proceeds of $50,000 from an 8% convertible note payable. The note plus accrued interest is convertible into common stock at the rate of $.05 per share. Based on our share price on the date the note was entered into, we recognized a beneficial conversion feature in the amount of $50,000. The beneficial conversion feature was amortized to interest expense over the term of the note using the effective interest method. The note plus accrued interest of $1,500 was converted into 1,030,000 shares of common stock in April 2012. At that time, we expensed the remaining unamortized discount of $45,833 to interest expense.   As of September 30, 2012, $28,500 in convertible notes remain outstanding. These notes accrue interest at 8% per annum and are convertible at $0.10 per share.   The Company analyzed the convertible notes for derivative accounting consideration under FASB ASC 815-15 and FASB ASC 815-40. The Company determined the embedded conversion option in the convertible met the criteria for classification in stockholders equity under FASB ASC 815-15 and FASB ASC 815-40. Therefore, derivative accounting was not applicable for these convertible notes payable. 1000 1500 2040000 1030000 50000 45833

Note 4 - Related Party   Convertible Notes Payable related party   In February 2012 and May 2012, the Company repaid $10,000 and $40,000 was converted into common shares, respectively on a $50,000 convertible related party note. As of September 30, 2012 and December 31, 2011, the convertible notes payable related party balance was $45,900 and $95,900, respectively.   Notes Payable related party   In July 2012, the Company, through its subsidiary Pearlbrite, received proceeds $12,500 for the purpose of financing the purchase of inventory subject to a purchase orders from a corporate customer. The note bears interest at the rate of 3% for the first thirty days and then at a rate of 1% for each additional ten day period. The note is secured by accounts receivable and is due on collection of the accounts receivable. As of September 30, 2012, there was $5,000 outstanding on the note.   Accounts payable related party   At September 30, 2012 and December 31, 2011, accounts payable related party consisted of the following:   <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"></td><td style="width: 0.25in; text-align: justify">·</td><td style="text-align: justify">Accounts payable related party of $14,509 and $20,195, respectively</td></tr></table> <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Courier New, Courier, Monospace; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"></td><td style="width: 0.25in; text-align: justify">·</td><td style="text-align: justify">Accrued wages related party of $29,126 and $15,439, respectively</td></tr></table>   Stock issued for services-related party   As of September 30, 2012 the Company has issued 510,003 shares of its common stock and recorded a total of $67,149 related to stock compensation.

14509 20195 29126 15439

510003

Note 5 - Equity   During the nine months ended September 30, 2012, the Company issued 1,454,818 shares of its common stock for consulting fees of $186,862.   The Company also issued 75,000 shares of common stock for the purchase of inventory valued at $9,000.   During the nine months ended September 30, 2012 the Company issued 600,000 shares of common stock for proceeds of $30,000 in a private placement at a per share price of $0.05. In relation to the issuance, the Company also extended a warrant to the investor for the purchase of an additional 600,000 shares at $0.05. This warrant is exercisable immediately and expires on March 12, 2013.   During the nine months ended September 30, 2012 the Company issued 600,000 shares of common stock for proceeds of $30,000 in private placements at a per share price of $0.05.   During the nine months ended September 30, 2012 the Company issued 200,000 shares of common stock for proceeds of $10,000. In relation to the issuance the Company also extended a warrant to the investor for the purchase of an additional 200,000 shares at $0.10. This warrant is exercisable immediately and expires on June 6, 2013.   During the nine months ended September 30, 2012 the Company also issued 200,000 shares of common stock to a related party for proceeds of $5,000 at a per share price of $0.025.   For the nine months ended September 30, 2012, the Company issued 152,777 warrants for services provided at a fair value of $25,129. The fair value of the warrants were determined using a Black-Scholes option valuation model using the following key assumptions: exercise price of $0.25, stock price of between $.07 and $0.20, term of 3 years, expected volatility of 280%, and a discount rate of 0.35%. The fair value recorded to expense during the three months and nine months ended September 30, 2012 was $4,305 and $25,129.

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Note 6 - Subsequent Events On November 5, 2012, Michelle Tucker the Companys former president and wife of Leonard Tucker our current president, in connection with pending divorce proceedings [Case No. 10-011803(37/91) filed in the Circuit Court of the Seventeenth Judicial Circuit, in and for Broward County, Florida] obtained an ex parte temporary injunction prohibiting Mr. Tucker from transferring, issuing, liquidating, buying or selling shares of the Companys common stock and any subsidiary of the Company.   On November 19, 2012, Mr. Tucker filed an Emergency motion in Circuit Court to immediately modify or vacate the court order.

38014205

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Related Party

9 Months Ended

Sep. 30, 2012

Related Party

Note 4 - Related Party

Convertible Notes Payable – related party

Notes Payable – related party

Accounts payable – related party

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Accounts payable related party of $14,509 and $20,195, respectively

Accrued wages related party of $29,126 and $15,439, respectively

Stock issued for services-related party

As of September 30, 2012 the Company has issued 510,003 shares of its common stock and recorded a total of $67,149 related to stock compensation.

- Definition

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

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Notes Payable
9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Notes Payable

Note 3 – Notes Payable

In August 2012, the Company, through its subsidiary Pearlbrite, received proceeds $50,000 for the purpose of financing the purchase of inventory subject to purchase orders from a corporate customer. The note bears interest at the rate of 3% for the first thirty days and then at a rate of 1% for each additional ten day period. The note is secured by accounts receivable and all assets of the company and is due on collection of the accounts receivable.

In addition, $28,500 in notes payable remains outstanding as of September 30, 2012. These notes are unsecured, due on demand, and non-interest bearing.

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XML 15 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6

Balance Sheets (Unaudited) (USD $)

Sep. 30, 2012

Dec. 31, 2011

Current Assets:

Cash $ 23,354 $ 34

Accounts receivable 60,781 1,650

Prepaid expenses 5,161 894

Inventory 13,409 9,912

Advance royalty payments 20,000

Total Current Assets 102,705 32,490

Computer equipment, net 1,190 1,707

Total Assets 103,895 34,197

Current Liabilities:

Accounts payable and accrued liabilities 29,505 19,107

Accounts payable and accrued liabilities-related party 43,635 35,634

Accrued liabilities 19,359 13,643

Note payable 78,500 28,500

Note payable-related party 5,000

Convertible note payable, net of discount 28,500 32,667

Convertible notes payable-related party 45,900 95,900

Total Current Liabilities 250,399 225,451

Total Liabilities 250,399 225,451

Stockholders' Equity (Deficit) 38,014,205 shares and 30,904,384 shares issued as of September 30, 2012 and December 31, 2011 38,015 30,905

Additional Paid in Capital 801,323 252,792

Accumulated Deficit (985,842) (474,951)

Total Stockholders' Equity (Deficit) (146,504) (191,254)

Total Liabilities and Stockholders' Equity (Deficit) $ 103,895 $ 34,197

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Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

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Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

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Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. For classified balance sheets, used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer); for unclassified balance sheets, used to reflect the total liabilities (regardless of due date).

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Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders. Includes adjustments to additional paid in capital. Some examples of such adjustments include recording the issuance of debt with a beneficial conversion feature and certain tax consequences of equity instruments awarded to employees. Use this element for the aggregate amount of additional paid-in capital associated with common and preferred stock. For additional paid-in capital associated with only common stock, use the element additional paid in capital, common stock. For additional paid-in capital associated with only preferred stock, use the element additional paid in capital, preferred stock.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.

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- Definition

Cumulative net losses reported during the development stage.

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-SubTopic 210

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Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer).

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-Paragraph 1

-Subparagraph (b)

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- Definition

Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

+ References

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- Definition

Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

+ References

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-Publisher FASB

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-SubTopic 10

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-Subparagraph (SX 210.5-02.32)

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-Number 210

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-Number 210

-Section 02

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Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.

+ References

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- Definition

Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.

+ References

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-Section 02

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The amount for notes payable (written promise to pay), due to related parties. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References

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

-Publisher SEC

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-Section 02

-Paragraph 19

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The amount for notes payable (written promise to pay), payable to related parties, which are due after one year (or one business cycle).

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-Paragraph 2

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Carrying amount for a unclassified balance sheet date of expenditures made in advance of when the economic benefit of the cost will be realized, and which will be expensed in future periods with the passage of time or when a triggering event occurs. For a classified balance sheet, represents the noncurrent portion of prepaid expenses (the current portion has a separate concept).

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No definition available.

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Amount, net of accumulated depreciation, depletion and amortization, of long-lived physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.

+ References

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

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Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

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-Publisher SEC

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-Publisher AICPA

-Name Accounting Research Bulletin (ARB)

-Number 51

-Paragraph A3

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Basis of Presentation and Interim Unaudited Consolidated Financial Statements
9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Basis of Presentation and Interim Unaudited Consolidated Financial Statements

Note 1 - Basis of Presentation and Interim Unaudited Consolidated Financial Statements

Delta Entertainment Group Inc. (“Delta”, “We”, or the “Company”) was incorporated in the state of Florida on October 2, 2009. The principal business purpose of Delta is to operate as a holding company of its subsidiaries Creative Music Group, Inc. (“Creative”), PearlBrite Concepts, Inc.(“PearlBrite”) and Captivating Cosmetics Corp(“Captivating”).

Creative was formed in the state of Florida in October 2010. The principal business purpose of Creative is the management, promotion and development of recording artists and offer live music services.

PearlBrite was formed in the state of Florida on May 31^st 2011, The principal business purpose of Pearlbrite is to supply and market professional teeth whitening products.

Captivating was formed in the state of Florida on June 1^st 2011 The principal business purpose of Captivating is to produce and market color cosmetics, such as nail polish, lipstick and lip gloss) through mass market retailers.

Interim Financial Statements

The accompanying unaudited consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) for interim financial information and with the instructions to Form 10-Q. Accordingly, they do not include all of the information required to be included in a complete set of consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (GAAP). In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 2012 are not necessarily indicative of the results that may be expected for the fiscal year ending December 31, 2012. The accompanying unaudited consolidated financial statements should be read in conjunction with the consolidated financial statements and related notes included in the Company’s 2011 Annual Report filed with the SEC on Form 10-K on April 16, 2012.

Going Concern

At September 30, 2012 the Company has a working capital deficit. As such, the accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company does not have sufficient working capital for its planned activities, which raises substantial doubt about its ability to continue as a going concern.

Continuation of the Company as a going concern is dependent upon obtaining additional working capital and the management of the Company has developed a strategy, which it believes will accomplish this objective through short-term loans from related parties and additional equity investments, which will enable the Company to continue operations for the coming year.

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Convertible Notes Payable
9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Convertible Notes Payable

Note 2 – Convertible Notes Payable

In January 2012, the Company received proceeds of $50,000 from an 8% convertible note payable. The note plus accrued interest is convertible into common stock at the rate of $.025 per share. Based on our share price on the date the note was entered into, we recognized a beneficial conversion feature in the amount of $50,000. The beneficial conversion feature was amortized to interest expense over the term of the note using the effective interest method. The note plus accrued interest of $1,000 was converted into 2,040,000 shares of common stock in April 2012. At that time, we expensed the remaining unamortized discount and recorded a total of $50,000 to interest expense as of September 30, 2012.

In November 2011, the Company received proceeds of $50,000 from an 8% convertible note payable. The note plus accrued interest is convertible into common stock at the rate of $.05 per share. Based on our share price on the date the note was entered into, we recognized a beneficial conversion feature in the amount of $50,000. The beneficial conversion feature was amortized to interest expense over the term of the note using the effective interest method. The note plus accrued interest of $1,500 was converted into 1,030,000 shares of common stock in April 2012. At that time, we expensed the remaining unamortized discount of $45,833 to interest expense.

As of September 30, 2012, $28,500 in convertible notes remain outstanding. These notes accrue interest at 8% per annum and are convertible at $0.10 per share.

The Company analyzed the convertible notes for derivative accounting consideration under FASB ASC 815-15 and FASB ASC 815-40. The Company determined the embedded conversion option in the convertible met the criteria for classification in stockholders equity under FASB ASC 815-15 and FASB ASC 815-40. Therefore, derivative accounting was not applicable for these convertible notes payable.

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Dec. 31, 2011

Statement of Financial Position [Abstract]

Stockholders' Equity (Deficit) shares $ 38,014,205 $ 30,904,384

Stockholders' Equity (Deficit) shares issued $ 38,014,205 $ 30,904,384

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Apr. 16, 2012

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Subsequent Events
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On November 5, 2012, Michelle Tucker the Company’s former president and wife of Leonard Tucker our current president, in connection with pending divorce proceedings [Case No. 10-011803(37/91) filed in the Circuit Court of the Seventeenth Judicial Circuit, in and for Broward County, Florida] obtained an ex parte temporary injunction prohibiting Mr. Tucker from transferring, issuing, liquidating, buying or selling shares of the Company’s common stock and any subsidiary of the Company.

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Sep. 30, 2011

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Sep. 30, 2011

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-Glossary Financing Activities

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 15

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3291-108585

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

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 95

-Paragraph 20

-Subparagraph b

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

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Equity
9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

Equity

Note 5 - Equity

During the nine months ended September 30, 2012, the Company issued 1,454,818 shares of its common stock for consulting fees of $186,862.

The Company also issued 75,000 shares of common stock for the purchase of inventory valued at $9,000.

During the nine months ended September 30, 2012 the Company issued 600,000 shares of common stock for proceeds of $30,000 in a private placement at a per share price of $0.05. In relation to the issuance, the Company also extended a warrant to the investor for the purchase of an additional 600,000 shares at $0.05. This warrant is exercisable immediately and expires on March 12, 2013.

During the nine months ended September 30, 2012 the Company issued 600,000 shares of common stock for proceeds of $30,000 in private placements at a per share price of $0.05.

During the nine months ended September 30, 2012 the Company issued 200,000 shares of common stock for proceeds of $10,000. In relation to the issuance the Company also extended a warrant to the investor for the purchase of an additional 200,000 shares at $0.10. This warrant is exercisable immediately and expires on June 6, 2013.

During the nine months ended September 30, 2012 the Company also issued 200,000 shares of common stock to a related party for proceeds of $5,000 at a per share price of $0.025.

For the nine months ended September 30, 2012, the Company issued 152,777 warrants for services provided at a fair value of $25,129. The fair value of the warrants were determined using a Black-Scholes option valuation model using the following key assumptions: exercise price of $0.25, stock price of between $.07 and $0.20, term of 3 years, expected volatility of 280%, and a discount rate of 0.35%. The fair value recorded to expense during the three months and nine months ended September 30, 2012 was $4,305 and $25,129.

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Balance Sheets (Unaudited) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Current Assets:
Cash	$ 23,354	$ 34
Accounts receivable	60,781	1,650
Prepaid expenses	5,161	894
Inventory	13,409	9,912
Advance royalty payments		20,000
Total Current Assets	102,705	32,490
Computer equipment, net	1,190	1,707
Total Assets	103,895	34,197
Current Liabilities:
Accounts payable and accrued liabilities	29,505	19,107
Accounts payable and accrued liabilities-related party	43,635	35,634
Accrued liabilities	19,359	13,643
Note payable	78,500	28,500
Note payable-related party	5,000
Convertible note payable, net of discount	28,500	32,667
Convertible notes payable-related party	45,900	95,900
Total Current Liabilities	250,399	225,451
Total Liabilities	250,399	225,451
Stockholders' Equity (Deficit) 38,014,205 shares and 30,904,384 shares issued as of September 30, 2012 and December 31, 2011	38,015	30,905
Additional Paid in Capital	801,323	252,792
Accumulated Deficit	(985,842)	(474,951)
Total Stockholders' Equity (Deficit)	(146,504)	(191,254)
Total Liabilities and Stockholders' Equity (Deficit)	$ 103,895	$ 34,197

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Statement of Financial Position [Abstract]
Stockholders' Equity (Deficit) shares	$ 38,014,205	$ 30,904,384
Stockholders' Equity (Deficit) shares issued	$ 38,014,205	$ 30,904,384

Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2012	Nov. 14, 2012
Document And Entity Information
Entity Registrant Name	Delta Entertainment Group, Inc.
Entity Central Index Key	0001481199
Document Type	10-Q
Document Period End Date	Sep. 30, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		38,014,205
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2012

Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended
Statements of Operations (Unaudited) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Income Statement [Abstract]
Revenue	$ 139,026	$ 25,581	$ 188,749	$ 36,971
Cost of sales	50,047	19,397	81,431	22,990
Gross profit	88,979	6,184	107,318	13,981
General administrative expenses	119,267	132,682	511,425	208,295
Operating loss	(30,288)	(126,498)	(404,107)	(194,314)
Other Expense
Interest expense	(4,998)	(2,497)	(106,784)	(3,272)
Net Loss	(35,286)	(128,995)	(510,891)	(197,586)
Basic and Diluted Loss per Common Share	$ 0.00	$ 0.00	$ (0.01)	$ (0.01)
Basic and Diluted Weighted Average Common Shares Outstanding	$ 37,597,659	$ 30,522,922	$ 35,321,350	$ 30,259,009

Convertible Notes Payable (Details Narrative) (USD $)	Sep. 30, 2012	Apr. 16, 2012	Apr. 15, 2012	Jan. 30, 2012	Nov. 30, 2011
Notes to Financial Statements
Conversion feature amount				$ 50,000	$ 50,000
Convertible note payable interest				8%	8%
Accrued interest rate par share				$ 0.025	$ 0.05
Beneficial conversion amount				50,000	50,000
Accrued interest		1,000	1,500
Common stock shares		2,040,000	1,030,000
Interest expense	$ 50,000		$ 45,833

Equity (Details Narrative) (USD $)	3 Months Ended		9 Months Ended
Equity (Details Narrative) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012
Notes to Financial Statements
Shares of common stock issued for consulting			1,454,818
Consulting fees			$ 186,862
Shares of common stock issued for inventory			75,000
Inventory valued			9,000
Shares of common stock issued for private placement			600,000
Amount for proceed of private placement			30,000
Private placement at a per share price			$ 0.05
Common stock issued for proceeds			200,000
Amount for proceeds			5,000
Warrants for services provided			152,777
Fair value recorded to expense	$ 4,305	$ 25,129

Notes Payable (Details Narrative) (USD $)	Sep. 30, 2012
Notes to Financial Statements
Amount received for financing purchase of inventory	$ 50,000
Note interest at the rate	3%
Notes payable remains outstanding amount	$ 28,500

Related Party (Details Narrative) (USD $)	Sep. 30, 2012	Jun. 30, 2012	May 31, 2012	Feb. 15, 2012	Dec. 31, 2011
Related Party Transactions [Abstract]
Amount paid for common shares			$ 40,000	$ 10,000
Related party balance	45,900				95,900
Amount received for purchase of inventory		12,500
Note bears interest rate		3%
Accounts payable to related party	14,509				20,195
Accrued wages to related party	29,126				15,439
Common stock issued shares	510,003
Amount related to stock compensation	$ 67,149

Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended
Statements of Cash Flows (Unaudited) (USD $)	Sep. 30, 2012	Sep. 30, 2011
Operating Activities:
Net loss	$ (510,891)	$ (197,586)
Adjustments to reconcile net loss to net cash provided (used) by operating activities:
Shares issued for services	186,862	11,000
Shares issued for services- related parties and accrued accrued liabilities related party	67,150	9,450
Stock option expense	25,129
Debt discount	95,833
Depreciation	517	336
Changes in Assets and Liabilities:
Accounts receivable	(59,131)	4,385
Prepaid expenses	(4,267)	1,411
Inventory	5,503	1,684
Deposits		(3,200)
Advance royalty	20,000	(17,500)
Accounts payable	10,398	18,722
Accounts payable-related parties	8,001	4,667
Accrued wages- related parties		5,537
Accrued liabilities- related parties		26,032
Accrued liabilities	8,216	12,936
Net Cash Provided (Used) by Operating Activities	(146,680)	(122,126)
Investing Activities
Purchase of computer equipment		(1,032)
Purchase of customer list		(44,018)
Total Purchase		(45,050)
Financing Activities:
Proceeds from notes payable	50,000	15,000
Proceeds from notes payable-related party	12,500	121,800
Proceeds from convertible notes payable	50,000
Repayment of notes payable		(2,500)
Repayment of notes payable-related party	(17,500)
Proceeds from sale of common stock	75,000	30,000
Net Cash Provided by Financing Activities	170,000	164,300
Net Increase in Cash	23,320	(2,876)
Cash at Beginning of Period	34	7,993
Cash at End of Period	23,354	5,117
Supplemental Disclosures:
Cash paid for income taxes
Cash paid for interest	525
Non Cash Investing and Financing Activities
Benerical conversion feature	50,000
Common stock issued for repayment of related party note payable	40,000
Purchase of customer list through note payable		25,600
Common stock issued for repayment of note payable and accrued in	102,500	3,000
Common stock issued for purchase of inventory	9,000
Common stock issued for advance royalties		$ 12,500