0001558891-13-000135.txt : 20130528 0001558891-13-000135.hdr.sgml : 20130527 20130528161621 ACCESSION NUMBER: 0001558891-13-000135 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20130228 FILED AS OF DATE: 20130528 DATE AS OF CHANGE: 20130528 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACM Corp CENTRAL INDEX KEY: 0001493265 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 680680465 STATE OF INCORPORATION: NV FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-167984 FILM NUMBER: 13875292 BUSINESS ADDRESS: STREET 1: 5348 VEGAS DRIVE STREET 2: SUITE 662 CITY: LAS VEGAS STATE: NV ZIP: 89108 BUSINESS PHONE: 209-694-4885 MAIL ADDRESS: STREET 1: 5348 VEGAS DRIVE STREET 2: SUITE 662 CITY: LAS VEGAS STATE: NV ZIP: 89108 FORMER COMPANY: FORMER CONFORMED NAME: Income Now Consulting DATE OF NAME CHANGE: 20100602 10-Q 1 acm_20130228.htm ACM CORP 10Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 

FORM 10-Q

(Mark One)

 

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
  For the quarterly period ended February 28, 2013
     

 

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

 

For the transition period from ____________ to ______________

 

Commission file number: 333-167984

 

ACM CORPORATION

(Name of registrant in its charter)

 

Nevada 7380 68-0680465

(State or jurisdiction

of incorporation or organization) 

(Primary Standard

Industrial Classification 

Code Number)

 (IRS Employer Identification No.) 

 

 

488 Madison Avenue, 12th Floor New York, NY  10022

(Address of principal executive offices)

 

(212) 400-6900

(Registrant'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 Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.     Yes [ X ]   No [ ]

 

Indicate by 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 (§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, and 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 [ X ]  No [ ]

 

At May 21, 2013, there were 89,642,640 shares of the Issuer's common stock outstanding.

 

1
 

 

 

PART I. FINANCIAL INFORMATION

 

ITEM 1. FINANCIAL STATEMENTS

 

ACM CORPORATION
(FKA INCOME NOW CONSULTING)
(A Development Stage Company)
Balance Sheets
       
ASSETS
       
   February 28,  May 31,
   2013  2012
   (Unaudited)   
CURRENT ASSETS          
           
Cash  $—     $141 
           
Total Current Assets   —      141 
           
TOTAL ASSETS  $—     $141 
           
           
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)          
           
CURRENT LIABILITIES          
           
Accounts payable and accrued expenses  $1,394   $—   
Notes payable - related party   24,525    5,562 
           
Total Current Liabilities   25,919    5,562 
           
STOCKHOLDERS' EQUITY (DEFICIT)          
           
Preferred stock, 50,000,000 shares authorized at          
   par value of $0.0001, no shares issued and outstanding   —      —   
Common stock, 100,000,000 shares authorized at          
   par value of $0.0001; 89,642,640 shares          
   issued and outstanding   8,964    8,964 
Additional paid-in capital   80,001    80,001 
Deficit accumulated during the development stage   (114,884)   (94,386)
           
Total Stockholders' Equity (Deficit)   (25,919)   (5,421)
           
TOTAL LIABILITIES AND          
  STOCKHOLDERS' EQUITY (DEFICIT)  $—     $141 

 

 

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

 

 

2
 

 

ACM CORPORATION
(FKA INCOME NOW CONSULTING)
(A Development Stage Company)
Statements of Operations
(Unaudited)
             From Inception
             on April 23, 2010
   For the Three Months Ended  For the Nine Months Ended through
   February 28,  February 28, February 28,
   2013  2012  2013  2012  2013
                
REVENUES  $—     $—     $—     $—     $—   
COST OF SALES   —      —      —      —      —   
GROSS MARGIN   —      —      —      —      —   
                          
OPERATING EXPENSES                         
                          
Professional fees   4,202    18,773    19,189    29,880    101,212 
General and administrative   24    254    215    290    11,874 
                          
Total Operating Expenses   4,226    19,027    19,404    30,170    113,086 
                          
LOSS FROM OPERATIONS   (4,226)   (19,027)   (19,404)   (30,170)   (113,086)
                          
OTHER EXPENSE                         
Interest expense   (614)   —      (1,094)   (704)   (1,798)
                          
Total Other Expense   (614)   —      (1,094)   (704)   (1,798)
                          
LOSS BEFORE INCOME TAXES   (4,840)   (19,027)   (20,498)   (30,874)   (114,884)
                          
CURRENT INCOME TAX EXPENSE (BENEFIT)   —      —      —      —      —   
PROVISION FOR INCOME TAXES   —      —      —      —      —   
                          
NET LOSS  $(4,840)  $(19,027)  $(20,498)  $(30,874)  $(114,884)
                          
                          
BASIC AND DILUTED  LOSS PER COMMON SHARE  $(0.00)  $(0.00)  $(0.00)  $(0.00)     
                          
WEIGHTED AVERAGE NUMBER OF COMMON SHARES                         
  OUTSTANDING - BASIC AND DILUTED   89,642,640    89,642,640    89,642,640    89,642,640      

 

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

 

 

3
 

ACM CORPORATION
(FKA INCOME NOW CONSULTING)
(A Development Stage Company)
Statements of Stockholders' Equity (Deficit)
 
            Deficit   
            Accumulated  Total
         Additional  During the  Stockholders'
   Common Stock  Paid-in  Development  Equity
   Shares  Amount  Capital  Stage  (Deficit)
                
Balance, April 23, 2010   —     $—     $—     $—     $—   
                          
Common stock issued to founders                         
  for services at $0.0001 per share   74,640,000    7,464    (7,064)   —      400 
                          
Common stock issued for cash                         
  at $0.05 per share   15,002,640    1,500    38,700    —      40,200 
                          
Loss from inception through                         
 May 31, 2010   —      —      —      (4,631)   (4,631)
                          
Balance, May 31, 2010   89,642,640    8,964    31,636    (4,631)   35,969 
                          
Loss for the year ended                         
  May 31, 2011   —      —      —      (53,460)   (53,460)
                          
Balance, May 31, 2011   89,642,640    8,964    31,636    (58,091)   (17,491)
                          
Contributed capital   —      —      48,365    —      48,365 
                          
Loss for the year ended                         
 May 31, 2012   —      —      —      (36,295)   (36,295)
                          
Balance, May 31, 2012   89,642,640    8,964    80,001    (94,386)   (5,421)
                          
Loss for the nine months ended                         
February 28, 2013 (unaudited)   —      —      —      (20,498)   (20,498)
                          
Balance, February 28, 2013 (unaudited)   89,642,640   $8,964   $80,001   $(114,884)  $(25,919)

 

The accompanying notes are an integral part of these financial statements

 

 

4
 

ACM CORPORATION
(FKA INCOME NOW CONSULTING)
(A Development Stage Company)
Statements of Cash Flows
(Unaudited)
         From Inception
   For the Nine Months Ended  On April 23, 2010
   February 28,  February 28,  February 28,
   2013  2012  2013
          
OPERATING ACTIVITIES               
                
Net loss  $(20,498)  $(30,874)  $(114,884)
Adjustments to reconcile net loss to               
  net cash used by operating activities:   —      —      —   
Changes in operating assets and liabilities:               
Accrued interest payable   1,094    —      1,094 
Accounts payable   300    (177)   300 
                
Net Cash Used in Operating Activities   (19,104)   (31,051)   (113,490)
                
INVESTING ACTIVITIES   —      —      —   
                
Net Cash Provided by Investing Activities   —      —      —   
                
FINANCING ACTIVITIES               
                
Proceeds from common stock issued   —      —      40,600 
Proceeds from related party payables   18,963    30,760    72,890 
                
Net Cash Provided by Financing Activities   18,963    30,760    113,490 
                
NET INCREASE (DECREASE) IN CASH   (141)   (291)   —   
                
CASH AT BEGINNING OF PERIOD   141    291    —   
                
CASH AT END OF PERIOD  $—     $—     $—   
                
SUPPLEMENTAL DISCLOSURES OF               
CASH FLOW INFORMATION:               
                
CASH PAID FOR:               
                
Interest  $—     $—     $—   
Income taxes  $—     $—     $—   
                
NON CASH FINANCING ACTIVITIES:               
Contributed capital  $—     $48,365   $48,365 

 

 

 The accompanying notes are an integral part of these financial statements

5
 

 

ACM CORPORATION
(FKA INCOME NOW CONSULTING)
(A Development Stage Company)

 NOTES TO FINANCIAL STATEMENT

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Business

ACM Corporation (formerly known as Income Now Consulting) (“the Company”) was incorporated in the State of Nevada on April 23, 2010. The Company was originally engaged in offering an interactive web-based fundraising program designed for non-profit organizations, schools and clubs. The Company has no revenues and limited operations and is accordingly classified as a development stage company.

The Company has determined that it cannot continue with its business operations as outlined in its original business plan because of a lack of financial results and resources; therefore, although the Company may return to its intended business operations at a later date, it has redirected its focus towards identifying and pursuing options regarding the development of a new business plan and direction. The Company intends to explore various business opportunities that have the potential to generate positive revenue, profits and cash flow in order to financially accommodate the costs of being a publicly held company. However, the Company cannot guarantee that there will be any other business opportunities available, or of the nature of any business opportunity that it may find, or of the financial resources required of any possible business opportunity.

Basis of Presentation

The unaudited financial statements for the period ended February 28, 2013 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information in accordance with Securities and Exchange Commission (SEC) Regulation S-X rule 8-03. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of February 28, 2013 and the results of operations and cash flows for the periods then ended. The financial data and other information disclosed in these notes to the interim financial statements related to the period are unaudited. The results for the three and six month periods ended February 28, 2013, are not necessarily indicative of the results to be expected for any subsequent quarters or for the entire year ending May 31, 2013. The balance sheet at May 31, 2012 has been derived from the audited financial statements at that date.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Recent Accounting Pronouncements

Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.

 

6
 

 

NOTE 2 - GOING CONCERN

 

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which contemplate continuation of the Company as a going concern.  However, the Company has not generated revenues since inception and has an accumulated deficit of $114,884 as of February 28, 2013.  The Company currently has limited liquidity and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.  These factors raise substantial doubt about the Company’s ability to continue as a going concern.

Management anticipates that the Company will be dependent, for the near future, on additional investment capital, primarily from its shareholders, to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

NOTE 3 – RELATED PARTY PAYABLES

On March 27, 2012, a related party loaned $5,562 to the Company in the form of a note payable. This liability accrues interest at 12% per annum and is due on demand. During the nine months ended February 28, 2013 an additional $18,963 was received pursuant to this note.

 

Various expenses of the Company, including general and administrative expenses and professional fees, have been paid for or made by a related party.

 

On January 25, 2012, the Company entered into an extinguishment of debt agreement with Ruthy Navon (related-party). The agreement extinguished all debt as of January 25, 2012, including interest payable, due to Ruthy Navon. The total of debt extinguished was $48,365.

 

 

NOTE 4 – SUBSEQUENT EVENTS

 

In accordance with ASC 855 the Company’s management reviewed all material events through the date of this report and there are no additional material subsequent events to report.

 

 

 

 

7
 

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS

 

ALL STATEMENTS IN THIS DISCUSSION THAT ARE NOT HISTORICAL ARE FORWARD-LOOKING STATEMENTS WITHIN THE MEANING OF SECTION 21E OF THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED. STATEMENTS PRECEDED BY, FOLLOWED BY OR THAT OTHERWISE INCLUDE THE WORDS "BELIEVES," "EXPECTS," "ANTICIPATES," "INTENDS," "PROJECTS," "ESTIMATES," "PLANS," "MAY INCREASE," "MAY FLUCTUATE," AND SIMILAR EXPRESSIONS OR FUTURE OR CONDITIONAL VERBS SUCH AS "SHOULD," "WOULD," "MAY" AND "COULD" ARE GENERALLY FORWARD-LOOKING IN NATURE AND NOT HISTORICAL FACTS. THESE FORWARD-LOOKING STATEMENTS WERE BASED ON VARIOUS FACTORS AND WERE DERIVED UTILIZING NUMEROUS IMPORTANT ASSUMPTIONS AND OTHER IMPORTANT FACTORS THAT COULD CAUSE ACTUAL RESULTS TO DIFFER MATERIALLY FROM THOSE IN THE FORWARD-LOOKING STATEMENTS. FORWARD-LOOKING STATEMENTS INCLUDE THE INFORMATION CONCERNING OUR FUTURE FINANCIAL PERFORMANCE, BUSINESS STRATEGY, PROJECTED PLANS AND OBJECTIVES. THESE FACTORS INCLUDE, AMONG OTHERS, THE FACTORS SET FORTH BELOW UNDER THE HEADING "RISK FACTORS." ALTHOUGH WE BELIEVE THAT THE EXPECTATIONS REFLECTED IN THE FORWARD-LOOKING STATEMENTS ARE REASONABLE, WE CANNOT GUARANTEE FUTURE RESULTS, LEVELS OF ACTIVITY, PERFORMANCE OR ACHIEVEMENTS. MOST OF THESE FACTORS ARE DIFFICULT TO PREDICT ACCURATELY AND ARE GENERALLY BEYOND OUR CONTROL. WE ARE UNDER NO OBLIGATION TO PUBLICLY UPDATE ANY OF THE FORWARD-LOOKING STATEMENTS TO REFLECT EVENTS OR CIRCUMSTANCES AFTER THE DATE HEREOF OR TO REFLECT THE OCCURRENCE OF UNANTICIPATED EVENTS. READERS ARE CAUTIONED NOT TO PLACE UNDUE RELIANCE ON THESE FORWARD-LOOKING STATEMENTS. REFERENCES IN THIS FORM 10-Q, UNLESS ANOTHER DATE IS STATED, ARE TO AUGUST 31, 2011. AS USED HEREIN, THE "COMPANY," “INCOME NOW,” "WE," "US," "OUR" AND WORDS OF SIMILAR MEANING REFER TO ACM CORPORATION.

 

Overview of the Company

 

We were incorporated in the state of Nevada on April 23, 2010. We had been focused on developing and marketing a web-based interactive fundraising program.  However, we have determined that we cannot continue with our business operations as outlined in our original business plan because of a lack of financial results and resources; therefore, although we may return to our intended business operations at a later date, we have redirected our focus towards identifying and pursuing options regarding the development of a new business plan and direction. We intend to explore various business opportunities that have the potential to generate positive revenue, profits and cash flow in order to financially accommodate the costs of being a publicly held company. However, we cannot assure you that there will be any other business opportunities available, or of the nature of any business opportunity that we may find, or of the financial resources required of any possible business opportunity.

 

Our head offices are currently located at 488 Madison Avenue, 12th Floor, New York, NY 10022. Our telephone number is 1-212-400-6900.

 

On March 13, 2012 , we filed an amendment to our Articles of Incorporation (the “Amended Articles”) with the Secretary of the State of Nevada, pursuant to which we changed our name from Income Now Consulting to ACM Corporation. The Company’s new name was declared effective by FINRA, for OTC trading purposes, on March 30, 2012. The name change was accompanied by a new trading symbol for our common stock, “ACMA.”

 

We had been engaged in discussions with ACM Corporation, a Bahamas corporation (“ACM Bahamas”), regarding a possible business combination involving the two companies. However, such discussions have subsequently terminated. We changed our name to facilitate these discussions. Since the parties have determined not to proceed with a business combination, we may change our name back to Income Now Consulting or adopt another name.

 

Our Board of Directors also declared an 18.66-for-1 forward stock split on the Company’s common stock in the form of a dividend, with a record date of March 9, 2012, a payment date of March 22, 2012, an ex-dividend date of March 23, 2012, and a due bill redeemable date of March 27, 2012. The stock split entitled each shareholder as of the record date to receive 17.66 additional shares of common stock for each one share owned. Additional shares issued as a result of the stock split were distributed on the payment date.

8
 

 

Unless otherwise indicated, all historical share and per share numbers relating to our common stock in this report have been adjusted to give effect to the stock split.

 

RESULTS OF OPERATIONS FOR THE THREE MONTHS ENDED FEBRUARY 28, 2013

 

We had no revenues for the three months ended February 28, 2013 and 2011.  The Company is currently in the development stage of its business development and has had only limited operations to date. We do not anticipate earning revenues until we are able to successfully complete and market our interactive fundraising program.

 

Our total operating expenses for the three months ended February 28, 2013 were $4,225, and consisted of $24 in general and administrative expenses and $4,201 in professional fees.   Comparatively, our total operating expenses for the three months ended February 28, 2012 were $19,027, and consisted of $254 in general and administrative expenses and $18,773 in professional fees. We incurred $614 in accrued interest expense during the three months ended February 28, 2013 compared to $0 during the same period of 2012. We therefore recorded a net loss of $4,839 for the three months ended February 28, 2013 compared to $19,027 in the same period of 2012.

 

RESULTS OF OPERATIONS FOR THE NINE MONTHS ENDED FEBRUARY 28, 2013

 

We had no revenues for the nine months ended February 28, 2013 and 2012.  The Company is currently in the development stage of its business development and has had only limited operations to date. We do not anticipate earning revenues until we are able to successfully complete and market our interactive fundraising program.

 

Our total operating expenses for the nine months ended February 28, 2013 were $19,404, and consisted of $215 in general and administrative expenses and $19,189 in professional fees.   Comparatively, our total operating expenses for the nine months ended February 28, 2012 were $30,170, and consisted of $290 in general and administrative expenses and $29,880 in professional fees. We incurred $1,094 in accrued interest expense during the nine months ended February 28, 2013 compared to $704 during the same period of 2012. We therefore recorded a net loss of $20,498 for the nine months ended February 28, 2013 compared to $30,874 in the same period of 2012.

 

LIQUIDITY AND CAPITAL RESOURCES

 

During the nine months ended February 28, 2013, we raised $18,963 from loans from Paradigm Capital Holdings, LLC.

 

At February 28, 2013, we had total assets, of $-0-.

 

At February 28, 2013, we had total liabilities of $25,919 consisting of $1,394 in accounts payable and $24,525 in related party notes payable.

 

At February 28, 2013, we had working capital deficit of $25,919.

  

We have a cash balance of $-0- as of February 28, 2013.

 

We had net cash used in operating activities of $19,104 for the nine months ended February 28, 2013, which included $20,498 of a net loss partially offset by a $1,394 increase in accounts payable and accrued expenses. We received $18,963 in debt financing during the nine month period.

 

We have never had any income from operations.

 

9
 

We have minimal operating costs and expenses at the present time due to our limited business activities. We may, however, be required to raise additional capital over the next twelve months to meet our current administrative expenses, and we may do so in connection with or in anticipation of possible acquisition transactions. This financing may take the form of additional sales of our equity securities and/or loans from our directors. The issuance of additional equity securities by us could result in a significant dilution in the equity interests of our current stockholders. Obtaining commercial loans, assuming those loans would be available, will increase our liabilities and future cash commitments.

 

There are no assurances that we will be able to obtain further funds required for our continued operations. We will pursue various financing alternatives to meet our immediate and long-term financial requirements. There can be no assurance that additional financing will be available to us when needed or, if available, that it can be obtained on commercially reasonable terms. If we are not able to obtain the additional financing on a timely basis, we will be unable to conduct our operations as planned, and we will not be able to meet our other obligations as they become due. In such event, we will be forced to scale down or perhaps even cease our operations.

 

GOING CONCERN

 

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which contemplate continuation of the Company as a going concern.  However, the Company has not generated revenues since inception and has an accumulated deficit of $114,884 as of February 28, 2013.  The Company currently has limited liquidity and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.  These factors raise substantial doubt about the Company’s ability to continue as a going concern.

 

Management anticipates that the Company will be dependent, for the near future, on additional investment capital, primarily from its shareholders, to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

 

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

 

Pursuant to Item 305(e) of Regulation S-K (§ 229.305(e)), we are not required to provide the information required by this Item as it is a “smaller reporting company,” as defined by Rule 229.10(f)(1).

 

ITEM 4. CONTROLS AND PROCEDURES

 

(a)           Evaluation of disclosure controls and procedures. Our Chief Executive Officer and Principal Financial Officer, after evaluating the effectiveness of our "disclosure controls and procedures" (as defined in the Securities Exchange Act of 1934 Rules 13a-15(e) and 15d-15(e)) as of the end of the period covered by this Quarterly Report on Form 10-Q (the "Evaluation Date"), has concluded that as of the Evaluation Date, our disclosure controls and procedures were not effective due to a lack of segregation of duties and no audit committee.  As resources become available to our Company, we plan to begin to hire sufficient employees to maintain adequate internal controls to provide reasonable assurance that information we are required to disclose in reports that we file or submit under the Exchange Act 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 our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure. 

 

(b)           Changes in internal control over financial reporting. There were no changes in our internal control over financial reporting during our most recent fiscal quarter that materially affected, or were reasonably likely to materially affect, our internal control over financial reporting.

10
 

PART II - OTHER INFORMATION

 

ITEM 1. LEGAL PROCEEDINGS

 

From time to time, we may become party to litigation or other legal proceedings that we consider to be a part of the ordinary course of our business. We are not currently involved in legal proceedings that could reasonably be expected to have a material adverse effect on our business, prospects, financial condition or results of operations. We may become involved in material legal proceedings in the future.

 

ITEM 1A. RISK FACTORS

 

Because we are a “smaller reporting company” as that term is defined by the SEC, we are not required to present risk factors at this time.  

 

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

 

None.

 

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

 

None.

 

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

 

None

ITEM 5. OTHER INFORMATION

 

None.

11
 

 

ITEM 6. EXHIBITS

 

EXHIBIT NO. DESCRIPTION OF EXHIBIT
   
3.1(1) Articles of Incorporation
   
3.2(1) Bylaws
   
31* Certificate of the Chief Executive Officer and Principal Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
   
32*  Certificate of the Chief Executive Officer and Principal Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

 

(1) Filed as exhibits to the Company’s Registration Statement on Form S-1, filed with the Commission on July 6, 2010, and incorporated herein by reference.

  

* Filed herewith.

 

 

 

12
 

 

SIGNATURES

 

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

  ACM CORPORATION
   
DATED: May 28, 2013 By: /s/ Gregory E. Bloom
  Gregory E. Bloom
  President, Treasurer
  (Principal Executive Officer,
  Principal Accounting Officer and
  Principal Financial Officer)
   

 

 

 

 

 

13
 

 EX-31 2 exhibit31.htm EXHIBIT 31

EXHIBIT 31

 

CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND PRINCIPAL ACCOUNTING OFFICER PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

I, Gregory E. Bloom, certify that:

 

1. I have reviewed this Quarterly Report on Form 10-Q of ACM Corporation;

 

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. 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 registrant and have:

 

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me 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 my 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. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

 

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: May 28, 2013

                                    

  By: /s/ Gregory E. Bloom
  Gregory E. Bloom

 

  President and Treasurer (Principal Executive Officer, Principal Accounting Officer, and Principal Financial Officer)

 EX-32 3 exhibit32.htm EXHIBIT 32

EXHIBIT 32

 

 

CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND PRINCIPAL ACCOUNTING OFFICER PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

I, Gregory E. Bloom, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the Quarterly Report of ACM Corporation on Form 10-Q for the three months ended February 28, 2013 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 and that information contained in such Form 10-Q fairly presents in all material respects the financial condition and results of operations of ACM Corporation.

 

Date: May 28, 2013

 

  By: /s/ Gregory E. Bloom
  Gregory E. Bloom
  President and Treasurer (Principal Executive Officer, Principal Accounting Officer,
  and Principal Financial Officer)

 

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Related Party Payables
 3 Months Ended
Feb. 28, 2013
Related Party Transactions [Abstract]  
Related Party Payables

NOTE 3 – RELATED PARTY PAYABLES

On March 27, 2012, a related party loaned $5,562 to the Company in the form of a note payable. This liability accrues interest at 12% per annum and is due on demand. During the nine months ended February 28, 2013 an additional $18,963 was received pursuant to this note.

 

Various expenses of the Company, including general and administrative expenses and professional fees, have been paid for or made by a related party.

 

On January 25, 2012, the Company entered into an extinguishment of debt agreement with Ruthy Navon (related-party). The agreement extinguished all debt as of January 25, 2012, including interest payable, due to Ruthy Navon. The total of debt extinguished was $48,365.
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Going Concern
 3 Months Ended
Feb. 28, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Going Concern

NOTE 2 - GOING CONCERN

 

The accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States, which contemplate continuation of the Company as a going concern.  However, the Company has not generated revenues since inception and has an accumulated deficit of $114,884 as of February 28, 2013.  The Company currently has limited liquidity and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.  These factors raise substantial doubt about the Company’s ability to continue as a going concern.

Management anticipates that the Company will be dependent, for the near future, on additional investment capital, primarily from its shareholders, to fund operating expenses. The Company intends to position itself so that it may be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.
XML 15 R2.htm IDEA: XBRL DOCUMENT v2.4.0.6
Balance Sheets (USD $)
Feb. 28, 2013
May 31, 2012
CURRENT ASSETS    
Cash    $ 141
Total Current Assets    141
TOTAL ASSETS 0 141
CURRENT LIABILITIES    
Accounts payable and accrued expenses 1,394   
Notes Payable - related party 24,525 5,562
Total Current Liabilities 25,919 5,562
STOCKHOLDERS' EQUITY (DEFICIT)    
Preferred stock, 50,000,000 shares authorized at par value of $0.0001, no shares issued and outstanding     
Common stock, 100,000,000 shares authorized at par value of $0.0001, 89,642,640 shares issued and outstanding 8,964 8,964
Additional paid-in capital 80,001 80,001
Deficit accumulated during the development stage 114,884 94,386
Total Stockholders' Equity (Deficit) (25,919) (5,421)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) $ 0 $ 141
XML 16 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6
Statements of Cash Flows (USD $)
 9 Months Ended 34 Months Ended
Feb. 28, 2013
Feb. 28, 2012
Feb. 28, 2013
Statement of Cash Flows [Abstract]      
Net loss $ (20,498) $ (30,874) $ (114,884)
Changes in operating assets and liabilities:      
Accrued Interest Payable 1,094    1,094
Accounts payable 300 (177) 300
Net Cash Used in Operating Activities (19,104) (31,051) (113,490)
Net Cash Used in Investing Activities         
FINANCING ACTIVITIES      
Proceeds from common stock issued       40,600
Proceeds from related party payables 18,963 30,760 72,890
Net Cash Provided by Financing Activities 18,963 30,760 113,490
NET INCREASE (DECREASE) IN CASH (141) (291)   
CASH AT BEGINNING OF PERIOD 141 291   
CASH AT END OF PERIOD         
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:      
Cash Paid for Interest         
Cash Paid for Income taxes         
NON CASH FINANCING ACTIVITIES:      
Contributed capital    $ 48,365 $ 48,365
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Summary Of Significant Accounting Policies
 3 Months Ended
Feb. 28, 2013
Accounting Policies [Abstract]  
Summary Of Significant Accounting Policies

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Business

ACM Corporation (formerly known as Income Now Consulting) (“the Company”) was incorporated in the State of Nevada on April 23, 2010. The Company was originally engaged in offering an interactive web-based fundraising program designed for non-profit organizations, schools and clubs. The Company has no revenues and limited operations and is accordingly classified as a development stage company.

The Company has determined that it cannot continue with its business operations as outlined in its original business plan because of a lack of financial results and resources; therefore, although the Company may return to its intended business operations at a later date, it has redirected its focus towards identifying and pursuing options regarding the development of a new business plan and direction. The Company intends to explore various business opportunities that have the potential to generate positive revenue, profits and cash flow in order to financially accommodate the costs of being a publicly held company. However, the Company cannot guarantee that there will be any other business opportunities available, or of the nature of any business opportunity that it may find, or of the financial resources required of any possible business opportunity.

Basis of Presentation

The unaudited financial statements for the period ended February 28, 2013 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information in accordance with Securities and Exchange Commission (SEC) Regulation S-X rule 8-03. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of February 28, 2013 and the results of operations and cash flows for the periods then ended. The financial data and other information disclosed in these notes to the interim financial statements related to the period are unaudited. The results for the three and six month periods ended February 28, 2013, are not necessarily indicative of the results to be expected for any subsequent quarters or for the entire year ending May 31, 2013. The balance sheet at May 31, 2012 has been derived from the audited financial statements at that date.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Recent Accounting Pronouncements

Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.
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Balance Sheets (Parenthetical) (USD $)
Feb. 28, 2013
May 31, 2012
Statement of Financial Position [Abstract]    
Preferred stock, shares authorized 50,000,000 50,000,000
Preferred stock, par value $ 0.0001 $ 0.0001
Preferred Stock, shares issued 0 0
Preferred Stock, shares outstanding 0 0
Common stock, shares authorized 100,000,000 100,000,000
Common stock, par value $ 0.0001 $ 0.0001
Common stock, shares issued 89,642,640 89,642,640
Common stock, shares outstanding 89,642,640 89,642,640
XML 20 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document and Entity Information (USD $)
 3 Months Ended
Feb. 28, 2013
May 21, 2013
Document And Entity Information    
Entity Registrant Name ACM CORPORATION  
Entity Central Index Key 0001493265  
Document Type 10-Q  
Document Period End Date Feb. 28, 2013  
Amendment Flag false  
Current Fiscal Year End Date --05-13  
Is Entity a Well-known Seasoned Issuer? No  
Is Entity a Voluntary Filer? No  
Is Entity's Reporting Status Current? No  
Entity Filer Category Smaller Reporting Company  
Entity Public Float   $ 0
Entity Common Stock, Shares Outstanding   89,642,640
Document Fiscal Period Focus Q3  
Document Fiscal Year Focus 2013  
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Statements of Operations (USD $)
 3 Months Ended 9 Months Ended 34 Months Ended
Feb. 28, 2013
Feb. 28, 2012
Feb. 28, 2013
Feb. 28, 2012
Feb. 28, 2013
Income Statement [Abstract]          
REVENUES               
COST OF SALES               
GROSS MARGIN               
OPERATING EXPENSES          
Professional fees 4,202 18,773 19,189 29,880 101,212
General and administrative 24 254 215 290 11,874
Total Operating Expenses 4,226 19,027 19,404 30,170 113,086
LOSS FROM OPERATIONS (4,226) (19,027) (19,404) (30,170) (113,086)
OTHER EXPENSE          
Interest expense (614)    (1,094) (704) (1,798)
Total Other Expense (614)    (1,094) (704) (1,798)
LOSS BEFORE INCOME TAXES (4,840) (19,027) (20,498) (30,874) (114,884)
CURRENT INCOME TAX EXPENSE (BENEFIT)               
PROVISION FOR INCOME TAXES               
NET LOSS $ (4,840) $ (19,027) $ (20,498) $ (30,874) $ (114,884)
BASIC AND DILUTED LOSS PER COMMON SHARE $ 0.00 $ 0.00 $ 0.00 $ 0.00  
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING BASIC AND DILUTED 89,642,640 89,642,640 89,642,640 89,642,640  
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Related Party Payables (Narrative) (Details) (USD $)
 9 Months Ended 34 Months Ended 0 Months Ended 9 Months Ended 0 Months Ended
Feb. 28, 2013
Feb. 28, 2012
Feb. 28, 2013
Mar. 27, 2012
Loan from Related Party
Feb. 28, 2013
Loan from Related Party
Jan. 25, 2012
Ruthy Navon
Related Party Transaction [Line Items]            
Fund Received from Related Party $ 18,963 $ 30,760 $ 72,890 $ 5,562 $ 18,963  
Due On       Demand    
Interest Rate on Related Party Loan       12.00%    
Extinguishment of Debt           $ 48,365
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Summary of Significant Accounting Policies (Policies)
 3 Months Ended
Feb. 28, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Nature Of Business

Nature of Business

ACM Corporation (formerly known as Income Now Consulting) (“the Company”) was incorporated in the State of Nevada on April 23, 2010. The Company was originally engaged in offering an interactive web-based fundraising program designed for non-profit organizations, schools and clubs. The Company has no revenues and limited operations and is accordingly classified as a development stage company.

The Company has determined that it cannot continue with its business operations as outlined in its original business plan because of a lack of financial results and resources; therefore, although the Company may return to its intended business operations at a later date, it has redirected its focus towards identifying and pursuing options regarding the development of a new business plan and direction. The Company intends to explore various business opportunities that have the potential to generate positive revenue, profits and cash flow in order to financially accommodate the costs of being a publicly held company. However, the Company cannot guarantee that there will be any other business opportunities available, or of the nature of any business opportunity that it may find, or of the financial resources required of any possible business opportunity.
Basis Of Presentation

Basis of Presentation

The unaudited financial statements for the period ended February 28, 2013 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information in accordance with Securities and Exchange Commission (SEC) Regulation S-X rule 8-03. In the opinion of management, the unaudited financial statements have been prepared on the same basis as the annual financial statements and reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the financial position as of February 28, 2013 and the results of operations and cash flows for the periods then ended. The financial data and other information disclosed in these notes to the interim financial statements related to the period are unaudited. The results for the three and six month periods ended February 28, 2013, are not necessarily indicative of the results to be expected for any subsequent quarters or for the entire year ending May 31, 2013. The balance sheet at May 31, 2012 has been derived from the audited financial statements at that date.
Use Of Estimates

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
Recent Accounting Pronouncements

Recent Accounting Pronouncements

Management has considered all recent accounting pronouncements issued since the last audit of our financial statements. The Company’s management believes that these recent pronouncements will not have a material effect on the Company’s financial statements.
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Statements of Stockholders' Equity (Deficit) (USD $)
Common Stock
Additional Paid-In Capital
Accumulated Deficit During the Development Stage
Total
Balance Value at Apr. 22, 2010        
Common stock issued to founders for services, Share 74,640,000      
Common stock issued to founders for services, value $ 7,464 $ (7,064)    $ 400
Common stock issued for cash, Share 15,002,640      
Common stock issued for cash, Value 1,500 38,700    40,200
Net loss       (4,631) (4,631)
Balance Value at May. 31, 2010   31,636 (4,631) 35,969
Balance Shares at May. 31, 2010 89,642,640      
Net loss       (53,460) (53,460)
Balance Value at May. 31, 2011 8,964 31,636 (58,091) (17,491)
Balance Shares at May. 31, 2011 89,642,640      
Contributed Capital    48,365    48,365
Net loss       (36,295) (36,295)
Balance Value at May. 31, 2012 8,964 80,001 (94,386) (5,421)
Balance Shares at May. 31, 2012 89,642,640     89,642,640
Net loss       (20,498) (20,498)
Balance Value at Feb. 28, 2013 $ 8,964 $ 80,001 $ (114,884) $ (25,919)
Balance Shares at Feb. 28, 2013 89,642,640     89,642,640
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Subsequent Events
 3 Months Ended
Feb. 28, 2013
Subsequent Events [Abstract]  
Subsequent Events

NOTE 4 – SUBSEQUENT EVENTS

 

In accordance with ASC 855 the Company’s management reviewed all material events through the date of this report and there are no additional material subsequent events to report.
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