0001165527-12-000092.txt : 20120208 0001165527-12-000092.hdr.sgml : 20120208 20120207185223 ACCESSION NUMBER: 0001165527-12-000092 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 10 CONFORMED PERIOD OF REPORT: 20111231 FILED AS OF DATE: 20120208 DATE AS OF CHANGE: 20120207 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FIRST AMERICAN GROUP INC. CENTRAL INDEX KEY: 0001504678 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 272094706 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-171091 FILM NUMBER: 12579337 BUSINESS ADDRESS: STREET 1: 11037 WARNER AVE, SUITE 132 CITY: FOUNTAIN VALLEY STATE: CA ZIP: 92708 BUSINESS PHONE: 7145008919 MAIL ADDRESS: STREET 1: 11037 WARNER AVE, SUITE 132 CITY: FOUNTAIN VALLEY STATE: CA ZIP: 92708 10-Q 1 g5733.txt UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q (MARK ONE) [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended December 31, 2011 OR [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ____________ to ___________ Commission File No. 333-171091 FIRST AMERICAN GROUP INC. (Exact name of registrant as specified in its charter) Nevada 27-2094706 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) 11037 Warner Ave, Suite 132 Fountain Valley, California 92708 (Address of principal executive offices, zip code) (714) 500-8919 (Registrant's telephone number, including area code) (Former name, former address and former fiscal year, if changed since last report) Indicate by check mark whether the issuer (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 (ss.232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).Yes [ ] No [X] Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act. (check one): Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X} (Do not check if a smaller reporting company) Indicate by check mark whether the registrant is a shell company (as defined in Exchange Act Rule 12b-2 of the Exchange Act): Yes [X] No [ ] APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS: Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. Yes [ ] No [ ] APPLICABLE ONLY TO CORPORATE ISSUERS As of February 8, 2012, there were 2,401,700 shares of common stock, $0.001 par value per share, outstanding. FIRST AMERICAN GROUP INC. (A Development Stage Company) QUARTERLY REPORT ON FORM 10-Q FOR THE PERIOD ENDED DECEMBER 31, 2011 INDEX Index Page ----- ---- PART I. FINANCIAL INFORMATION Item 1. Financial Statements. 4 Balance Sheets as of December 31, 2011 (unaudited) and September 30, 2011 (unaudited). 4 Statements of Expenses for the three months ended December 31, 2011, the three months ended December 31, 2010, and the period from March 11, 2010 (Inception) to December 31, 2011 (unaudited). 5 Statements of Cash Flows for the three months ended December 31, 2011, the three months ended December 31, 2010, and the period from March 11, 2010 (Inception) through December 31, 2011 (unaudited). 6 Notes to Financial Statements (unaudited). 7 Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations. 8 Item 3. Quantitative and Qualitative Disclosures About Market Risk. 11 Item 4. Controls and Procedures. 11 PART II. OTHER INFORMATION Item 1. Legal Proceedings. 11 Item 1A. Risk Factors. 11 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 11 Item 3. Defaults Upon Senior Securities. 11 Item 4. (Removed and Reserved). 11 Item 5. Other Information. 12 Item 6. Exhibits. 12 SIGNATURES 12 2 CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS This Quarterly Report on Form 10-Q of First American Group Inc., a Nevada corporation (the "Company"), contains "forward-looking statements," as defined in the United States Private Securities Litigation Reform Act of 1995. In some cases, you can identify forward-looking statements by terminology such as "may", "will", "should", "could", "expects", "plans", "intends", "anticipates", "believes", "estimates", "predicts", "potential" or "continue" or the negative of such terms and other comparable terminology. These forward-looking statements include, without limitation, statements about our market opportunity, our strategies, competition, expected activities and expenditures as we pursue our business plan, and the adequacy of our available cash resources. 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. Actual results may differ materially from the predictions discussed in these forward-looking statements. The economic environment within which we operate could materially affect our actual results. Additional factors that could materially affect these forward-looking statements and/or predictions include, among other things: our ability to develop our planned software products, the possibility that despite developing our software that we, nonetheless, do nor garner any customer, the Company's need for and ability to obtain additional financing, the exercise of the approximately 100% control the Company's two officers and directors collectively hold of the Company's voting securities, other factors over which we have little or no control; and other factors discussed in the Company's filings with the Securities and Exchange Commission ("SEC"). Our management has included projections and estimates in this Form 10-Q, which are based primarily on management's experience in the industry, assessments of our results of operations, discussions and negotiations with third parties and a review of information filed by our competitors with the SEC or otherwise publicly available. We caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statements or to reflect the occurrence of anticipated or unanticipated events. 3 PART I. FINANCIAL INFORMATION ITEM 1. FINANCIAL STATEMENTS. FIRST AMERICAN GROUP INC. (A Development Stage Company) BALANCE SHEETS (unaudited)
December 31, September 30, 2011 2011 -------- -------- ASSETS Current assets: Cash and cash equivalents $ 29,029 $ 30,300 Prepaid expenses 1,000 1,000 -------- -------- Total assets $ 30,029 $ 31,300 ======== ======== LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable and accrued expenses $ 5,990 $ 6,322 Due to director 325 325 -------- -------- Total current liabilities 6,315 6,647 -------- -------- Stockholders' deficit: Common stock, $0.001 par value; 50,000,000 shares authorized 2,401,700 and 2,361,450 issued and outstanding respectively 2,401 2,361 Additional paid-in capital 53,460 49,475 Deficit accumulated during the development stage (32,147) (27,183) -------- -------- Total stockholders' equity 23,714 24,653 -------- -------- Total liabilities and stockholders' equity $ 30,029 $ 31,300 ======== ========
The accompanying notes are an integral part of these unaudited financial statements 4 FIRST AMERICAN GROUP INC. (A Development Stage Company) STATEMENTS OF EXPENSES (unaudited)
Period From Inception Three Months Three Months (March 11, 2010) Ended Ended To December 31, December 31, December 31, 2011 2010 2011 ---------- ---------- ---------- OPERATING EXPENSES Professional fees $ 4,358 $ 2,000 $ 25,176 General & administrative 606 379 6,971 ---------- ---------- ---------- Total Operating Expense 4,964 2,379 32,147 ---------- ---------- ---------- NET LOSS $ (4,964) $ (2,379) $ (32,147) ========== ========== ========== Basic and Diluted Net Loss Per Share $ (0.00) $ 0.00 ========== ========== Basic and Diluted Weighted Average Number of Shares Outstanding 2,381,282 2,000,000 ========== ==========
The accompanying notes are an integral part of these unaudited financial statements 5 FIRST AMERICAN GROUP INC. (A Development Stage Company) STATEMENTS OF CASH FLOWS (unaudited)
Period From Inception Three Months Three Months (March 11, 2010) Ended Ended To December 31, December 31, December 31, 2011 2010 2011 -------- -------- -------- CASH FLOWS FROM OPERATING ACTIVITIES Net loss for the period $ (4,964) $ (2,379) $(32,147) Adjustments to reconcile net loss to net cash used in operating activities Changes in operating assets and liabilities Prepaid expenses -- -- (1,000) Accounts payable and accrued liabilities (332) 2,000 5,990 -------- -------- -------- Net cash used in operating activities (5,296) (379) (27,132) -------- -------- -------- CASH FLOWS FROM FINANCING ACTIVITY Sale of common stock 4,025 -- 55,861 Due to director -- -- 325 -------- -------- -------- Net cash provided by financing activity 4,025 -- 56,186 -------- -------- -------- Net increase (decrease) in cash and cash equivalents (1,271) (379) 29,029 Cash at the beginning of the period 30,300 8,224 -- -------- -------- -------- Cash at the end of period $ 29,029 $ 7,845 $ 29,029 ======== ======== ========
The accompanying notes are an integral part of these unaudited financial statements 6 FIRST AMERICAN GROUP INC. (A Development Stage Company) NOTES TO THE UNAUDITED FINANCIAL STATEMENTS December 31, 2011 NOTE 1 - BASIS OF PRESENTATION The accompanying financial statements have been prepared in accordance with United States generally accepted accounting principles for financial information and in accordance with rules of the Securities and Exchange Commission. They reflect all adjustments which are, in the opinion of the Company's management, necessary for a fair presentation of the financial position and operating results as of and for the period March 11, 2010 (date of inception) to December 31, 2011. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements for the most recent fiscal period, as reported in the Form 10-K, have been omitted. NOTE 2 - GOING CONCERN For the three months ended December 31, 2011, the Company had a net loss of $4,964 and has had no revenue and limited cash resources. These factors raise substantial doubt about the Company's ability to continue as a going concern. As of December 31, 2011, the Company has not emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying audited financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements. NOTE 3 - STOCKHOLDERS' EQUITY During the three months ended December 31, 2011, the company raised $4,025 through the issuance of 40,250 common shares at $0.10 per share. NOTE 4 - RELATED PARTY As of December 31, 2011the Director of the Company advanced $325 to pay expenses on behalf of the Company. The advances bear no interest, are unsecured, and are due on demand. 7 ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS. The following information should be read in conjunction with (i) the condensed consolidated financial statements of First American Group Inc., a Nevada corporation and development stage company, and the notes thereto appearing elsewhere in this Form 10-Q together with (ii) the more detailed business information and the September 3, 2011 audited financial statements and related notes included in the Company's Annual Report on Form 10-K (File No. 333-171091; the "September 30, 2011 Form 10-K"), as filed with the SEC on January 13, 2012. Statements in this section and elsewhere in this Form 10-Q that are not statements of historical or current fact constitute "forward-looking" statements OVERVIEW First American Group Inc. (the "Company") was incorporated in the State of Nevada on March 11, 2010 and established a fiscal year end of September 30. It is a development stage Company. We are a development stage company which is engaged in the development, sales and marketing of voice-over-Internet-protocol ("VoIP") telephone services to enable end-users to place free phone calls over the Internet in return for viewing and listening to advertising. Our product is planned to consist of: (i) one or more telephony servers, (ii) a software phone which allow customers to place calls, view and/or listen to advertising, and (iii) a server to store customer information and to keep customer records, call, credits and payment history, and which server will also contains our web site, support center and customer account portal. We anticipate that our revenue will come from two primary sources: first, from the placement of advertising on our website and phone software, and second, from paid calls by our customers. We anticipate that our operations will begin to generate revenue approximately 15 to 21 months following the date of this Quarterly Report on Form 10-Q. Since we are presently in the development stage of our business, we can provide no assurance that we will successfully sell any products or services related to our planned activities. GOING CONCERN To date the Company has no operations or revenues and consequently has incurred recurring losses from operations. No revenues are anticipated until we complete the financing we endeavor to obtain, as described in our in the Company's Registration Statement on Form S-1, as amended (File No. 333-171091)(the "Form S-1"), as filed with the SEC on March 8, 2011 and declared effective by the SEC on March 25, 2011, and implement our initial business plan. The ability of the Company to continue as a going concern is dependent on raising capital to fund our business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company's ability to continue as a going concern. Our activities have been financed from the proceeds of share subscriptions. From our inception to December 31, 2011, we have (i) raised a total of $16,000 from private offerings of our common stock to our two officers and directors, and (ii) offered and sold 2,401,700 shares of common stock registered under our currently effective Form S-1 for aggregate proceeds of $55,861. Of the 2,401,700 shares of common stock offered and sold under our Form S-1, 40,250 shares were offered and sold during the three months ended December 31, 2011, for aggregate proceeds of $4,025. The Company plans to raise additional funds through its current public offering in the Form S-1. There is no guarantee that the Company will be able to raise any capital through this or any other offerings. CRITICAL ACCOUNTING POLICIES The discussion and analysis of our financial condition and results of operations are based on our condensed consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States ("US GAAP"). The preparation of these condensed consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. On an ongoing basis, we evaluate our estimates based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the 8 results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. We have identified the policies below as critical to our business operations and to the understanding of our financial results: BASIS OF PRESENTATION The Company reports revenues and expenses using the accrual method of accounting in accordance with accounting principles generally accepted in the United States ("US GAAP") for financial and tax reporting purposes. CASH AND CASH EQUIVALENT The Company considers all highly liquid investments purchased with an original maturity of three months or less to be cash equivalents. FOREIGN CURRENCY TRANSLATION The financial statements are presented in United States dollars. In accordance with Accounting Standards Codification "ASC 830", "Foreign Currency Translation", foreign denominated monetary assets and liabilities are translated to their United States dollar equivalents using foreign exchange rates which prevailed at the balance sheet date. Non-monetary assets and liabilities are translated at exchange rates prevailing at the transaction date. Revenue and expenses are translated at average rates of exchange during the periods presented. Related translation adjustments are reported as a separate component of stockholders' equity (deficit), whereas gains or losses resulting from foreign currency transactions are included in results of operations. BASIC AND DILUTED NET LOSS PER SHARE Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share. PLAN OF OPERATION During the three months ended December 31, 2011, we company offered and sold 40,250 shares of common stock registered under our currently effective Form S-1 for aggregate proceeds of $4,025. Our business activities during the 12 to 18 months following the date of this prospectus will be focused on offering and selling the remaining shares in our Form S-1, raising additional funds, the development of our website, the development of our product, the development of a network of resellers and the establishment of our brand name. We do not expect to earn any sales revenue during this time. We anticipate that our revenue will come from two primary sources: first, from the placement of advertising on our website and phone software, second, from paid calls by our customers, and third from licensing or selling our software. We anticipate that our operations will begin to generate revenue approximately 10 to 16 months following the date of this Form 10-Q. If we sell 100% of shares being offered in the Form S-1, we believe we will be able to be able to execute our business plan described in our Form S-1 to the fullest potential and have a sufficient amount of funds budgeted toward sales and marketing. We will also initiate an online advertising campaign using Google Adwords. The first year after raising the funds will be spent on the development of our products and services and we expect revenue to materialize at the first quarter of the second year, as illustrated in the following chart: Our revenue estimates are based on current expectations, estimates and projections about our business based primarily on assumptions made by management. In making our revenue projections, we have assumed that we will be able to generate revenues from advertising based on our subjective view that our telephony services and products will be fully developed and that there will be a certain level of customer acceptance and demand for our telephony services and products. Therefore, actual revenue outcomes and results may differ materially 9 from what is expressed or forecasted in our revenue estimates due primarily to factors that advertisers generally look to in deciding whether to advertise on a website. Some of these factors are: (i) monthly traffic and its repeat rate, (ii) the number of unique visitors, (iii) targeted marketing opportunities and demographics, (iv) how professionally designed the website is, and (v) how established the website is. We currently do not satisfy any of the aforementioned factors as they relate to our business, and the revenues we actually generate will depend primarily on our success in developing our business plan, and more specifically, our ability to attract potential advertisers based on potential advertisers' views about the quality of our business based on these factors. YEAR 1 YEAR 2 YEAR 3 ------------ ------------ ------------ # of Impressions 0 2,000,000 6,000,000 Average Revenue per impression $ -- $ 0.02 $ 0.02 # of Click 0 200,000 600,000 Average Revenue per Click $ -- $ 0.30 $ 0.30 # of Actions 0 50,000 150,000 Average Revenue per action $ -- $ 1.00 $ 1.00 # of chargeable minutes $ -- 750,000 2,000,000 Average per minute profit $ -- $ 0.005 $ 0.005 Impression Revenue $ -- $ 40,000.00 $ 120,000.00 Per click Revenue $ -- $ 60,000.00 $ 180,000.00 Per Action Revenue $ -- $ 50,000.00 $ 150,000.00 Long Distance net Revenue $ -- $ 3,750.00 $ 10,000.00 ------------ ------------ ------------ REVENUE SUBTOTAL $ -- $ 153,750.00 $ 460,000.00 ============ ============ ============ The revenue projections above contain a number of assumptions. Year 1 will be spent on developing our products and services, and we project zero revenue during that period. In year 2, we project that we will start generating revenue in the first month of year 2, assuming we have completed the offering of shares in this prospectus. We expect that revenue will continue to increase and exceed expenses by month 7 of year 2. We project that we will sustain $15,105 in losses between the first month of year 2 and the last month of year 2. RESULTS OF OPERATIONS THREE- MONTH PERIODS ENDED DECEMBER 31, 2011 AND 2010 We recorded no revenues for the three ended December 31, 2011 and 2010. From the period of March 11, 2010 (inception) to December 31, 2011, we recorded no revenues. General and administrative expenses were $606 and professional fees were $4,358 for the three months ending December 31, 2011. For the three months ending December 31, 2010, General and administrative expenses were $379 and professional fees were $2,000. Operating expenses, consisting solely of general and administrative expenses in for the three months ended December 31, 2011 consist primarily of filing fees, and accounting and legal fees. From the period of March 11, 2010 (inception) to December 31, 2011, we incurred operating expenses of $32,147. LIQUIDITY AND CAPITAL RESOURCES At December 31, 2011, we had a cash balance of $29,029. We do not have sufficient cash on hand to commence our plan of operation or to fund our ongoing operational expenses beyond 6 months. We will need to raise funds to commence our business and fund our plan of operation. Additional funding will likely come from equity financing from the sale of our common stock registered in our Form S-1. If we are successful in completing an equity financing, existing shareholders will experience dilution of their interest in our Company. We do not have any financing arranged and we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our common stock to fund our development activities and ongoing operational expenses. In the absence of such financing, our business will likely fail. There are no assurances that we will be able to achieve further sales of our common stock or any other form of additional financing. If we are unable to achieve the financing necessary to continue our plan of operations, then we will not be able to continue our development of our business and our business will fail. 10 SUBSEQUENT EVENTS None through date of this filing. ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK. As a smaller reporting company (as defined in Rule 12b-2 of the Exchange Act), we are not required to provide the information called for by this Item 3. ITEM 4. CONTROLS AND PROCEDURES. DISCLOSURE CONTROLS AND PROCEDURES Under the supervision and with the participation of our management, our principal executive officer and our principal financial officer are responsible for conducting an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures, as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as of the end of the fiscal year covered by this report. Disclosure controls and procedures means that the material information required to be included in our Securities and Exchange Commission reports is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms relating to our company, including any consolidating subsidiaries, and was made known to us by others within those entities, particularly during the period when this report was being prepared. Based on this evaluation, our principal executive officer and principal financial officer concluded as of the evaluation date that our disclosure controls and procedures were effective as of December 31, 2011. There were no changes in the Company's internal controls over financial reporting during the most recently completed fiscal quarter that have materially affected or are reasonably likely to materially affect the Company's internal control over financial reporting. PART II. OTHER INFORMATION ITEM 1. LEGAL PROCEEDINGS. The Company is not currently subject to any legal proceedings. From time to time, the Company may become subject to litigation or proceedings in connection with its business, as either a plaintiff or defendant. There are no such pending legal proceedings to which the Company is a party that, in the opinion of management, is likely to have a material adverse effect on the Company's business, financial condition or results of operations. ITEM 1A. RISK FACTORS. As a smaller reporting company (as defined in Rule 12b-2 of the Exchange Act), we are not required to provide the information called for by this Item 1A. ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS. None. ITEM 3. DEFAULTS UPON SENIOR SECURITIES. None. ITEM 4. (REMOVED AND RESERVED). 11 ITEM 5. OTHER INFORMATION. None. ITEM 6. EXHIBITS. (a) Exhibits required by Item 601 of Regulation SK. Number Description ------ ----------- 3.1 Articles of Incorporation* 3.2 Bylaws* 31.1 Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 31.2 Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 32.1 Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. 101 Interactive Data Files pursuant to Rule 405 of Regulation S-T. ---------- * Filed and incorporated by reference to the Company's Registration Statement on Form S-1, as amended (File No. 333-171091), as filed with the Securities and Exchange Commission on December 12, 2010. 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. FIRST AMERICAN GROUP INC. (Name of Registrant) Date: February 8, 2012 By: /s/ Mazen Kouta ---------------------------------------------- Name: Mazen Kouta Title: President, Treasurer, Principal Accounting Officer and Principal Financial Officer 12 EXHIBIT INDEX Number Description ------ ----------- 3.1 Articles of Incorporation* 3.2 Bylaws* 31.1 Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 31.2 Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 32.1 Certification of Principal Executive Officer and Principal Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. 101 Interactive Data Files pursuant to Rule 405 of Regulation S-T. ---------- * Filed and incorporated by reference to the Company's Registration Statement on Form S-1, as amended (File No. 333-171091), as filed with the Securities and Exchange Commission on December 12, 2010. EX-31.1 2 ex31-1.txt EXHIBIT 31.1 SECTION 302 CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER OF FIRST AMERICAN GROUP INC. I, Mazen Kouta, certify that: 1. I have reviewed this quarterly report on Form 10-Q of First American Group Inc.; 2. Based on my knowledge, this quarterly 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 quarterly report; 3. Based on my knowledge, the financial statements, and other financial information included in this quarterly 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 quarterly report; 4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: (a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; (b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; (c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and (d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and 5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of 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: February 8, 2012 /s/ Mazen Kouta ------------------------------------------ Mazen Kouta President, Treasurer, Principal Accounting Officer and Principal Financial Officer EX-31.2 3 ex31-2.txt EXHIBIT 31.2 SECTION 302 CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER OF FIRST AMERICAN GROUP INC. I, Mazen Kouta, certify that: 1. I have reviewed this quarterly report on Form 10-Q of First American Group Inc.; 2. Based on my knowledge, this quarterly 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 quarterly report; 3. Based on my knowledge, the financial statements, and other financial information included in this quarterly 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 quarterly report; 4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: (a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; (b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; (c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and (d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and 5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of 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: February 8, 2012 /s/ Mazen Kouta ------------------------------------------ Mazen Kouta President, Treasurer, Principal Accounting Officer and Principal Financial Officer EX-32.1 4 ex32-1.txt EXHIBIT 32.1 SECTION 906 CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL OFFICER OF FIRST AMERICAN GROUP INC. In connection with the accompanying Quarterly Report on Form 10-Q of First American Group Inc. for the quarter ended December 31, 2011, the undersigned, Mazen Kouta, President and Chief Executive Officer, principal accounting officer and principal financial officer, of First American Group Inc., does hereby certify pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: (1) such Quarterly Report on Form 10-Q for the quarter ended December 31, 2011 fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and (2) the information contained in such Quarterly Report on Form 10-Q for the quarter ended December 31, 2011 fairly presents, in all material respects, the financial condition and results of operations of First American Group Inc. Date: February 8, 2012 /s/ Mazen Kouta ------------------------------------------ Mazen Kouta President, Treasurer, Principal Accounting Officer and Principal Financial Officer EX-101.INS 5 faf-20111231.xml 10-Q 2011-12-31 false FIRST AMERICAN GROUP INC. 0001504678 --09-30 2381282 Smaller Reporting Company Yes No No 2012 Q1 29029 30300 1000 1000 30029 31300 5990 6322 325 325 6315 6647 2401 2361 53460 49475 -32147 -27183 23714 24653 30029 31300 0.001 0.001 50000000 50000000 2401700 2361450 2401700 2361450 4358 2000 25176 606 379 6971 4964 2379 32147 -4964 -2379 -32147 0.00 0.00 2381282 2000000 -4964 -2379 -32147 0 0 -1000 -332 2000 5990 -5296 -379 -27132 4025 0 55861 0 0 325 4025 0 56186 -1271 -379 29029 30300 8224 0 29029 7845 <!--egx--><pre>NOTE 1 - BASIS OF PRESENTATION</pre><pre>&nbsp;</pre><pre>The accompanying financial statements have been prepared in ccordance with</pre><pre>United States generally accepted accounting principles for financial information</pre><pre>and in accordance&nbsp; with rules of the&nbsp; Securities and Exchange&nbsp; Commission. They</pre><pre>reflect all adjustments&nbsp; which are, in the opinion of the Company's&nbsp; management,</pre><pre>necessary for a fair&nbsp; presentation&nbsp; of the&nbsp; financial&nbsp; position&nbsp; and&nbsp; operating</pre><pre>results as of and for the period March 11, 2010 (date of&nbsp; inception) to December</pre><pre>31,2011. The results of operations for the interim period are not&nbsp; necessarily</pre><pre>indicative of the&nbsp; results&nbsp; to be&nbsp; expected&nbsp; for the&nbsp; full&nbsp; year.&nbsp; Notes to the</pre><pre>financial statements&nbsp; which&nbsp; would&nbsp; substantially&nbsp;&nbsp; duplicate&nbsp; the&nbsp; disclosures</pre><pre>contained in the audited financial statements for the most recent fiscal period,</pre><pre>as reported in the Form 10-K, have been omitted.</pre> <!--egx--><pre>NOTE 2 - GOING CONCERN</pre><pre>&nbsp;</pre><pre>For the three months ended December 31, 2011, the Company had a net loss of</pre><pre>$4,964 and has had no revenue and limited cash resources.&nbsp; These factors raise</pre><pre>substantial doubt about the Company's ability to continue as a going concern.</pre><pre>&nbsp;</pre><pre>As of December 31, 2011, the Company has not emerged from the development stage.</pre><pre>In view of these matters, recoverability of any asset amounts shown in the</pre><pre>accompanying audited&nbsp; financial&nbsp; statements&nbsp; is&nbsp; dependent&nbsp; upon the&nbsp; Company's</pre><pre>ability to begin&nbsp; operations&nbsp; and to&nbsp; achieve a level of&nbsp; profitability.&nbsp; Since</pre><pre>inception,&nbsp; the Company has financed its activities principally from the sale of</pre><pre>equity&nbsp; securities.&nbsp; The Company&nbsp; intends on&nbsp; financing&nbsp; its future&nbsp; development</pre><pre>activities&nbsp; and its working&nbsp; capital&nbsp; needs&nbsp; largely&nbsp; from loans and the sale of</pre><pre>public equity&nbsp; securities&nbsp; with some additional&nbsp; funding from other&nbsp; traditional</pre><pre>financing sources,&nbsp; including term notes, until such time that funds provided by</pre><pre>operations are sufficient to fund working capital requirements.</pre> <!--egx--><pre>NOTE 3 - STOCKHOLDERS' EQUITY</pre><pre>&nbsp;</pre><pre>During the three months&nbsp; ended&nbsp; December 31,&nbsp; 2011,&nbsp; the company&nbsp; raised&nbsp; $4,025</pre><pre>through the issuance of 40,250 common shares at $0.10 per share.</pre> <!--egx--><pre>NOTE 4 - RELATED PARTY</pre><pre>&nbsp;</pre><pre>As of December 31, 2011the Director of the Company advanced $325 to pay expenses</pre><pre>on behalf of the Company. The advances bear no interest, are unsecured,&nbsp; and are</pre><pre>due on demand.</pre> 0001504678 2011-10-01 2011-12-31 0001504678 2012-02-03 0001504678 2011-12-31 0001504678 2011-09-30 0001504678 2010-10-01 2010-12-31 0001504678 2010-03-11 2011-12-31 0001504678 2010-09-30 0001504678 2010-03-10 0001504678 2010-12-31 iso4217:USD shares iso4217:USD shares EX-101.SCH 6 faf-20111231.xsd 000050 - Statement - STATEMENTS OF CASH FLOWS link:presentationLink link:definitionLink link:calculationLink 000040 - Statement - STATEMENTS OF EXPENSES link:presentationLink link:definitionLink link:calculationLink 000020 - Statement - BALANCE SHEETS link:presentationLink link:definitionLink link:calculationLink 210000 - Disclosure - GOING CONCERN link:presentationLink link:definitionLink link:calculationLink 000010 - Document - Document and Entity Information link:presentationLink link:definitionLink link:calculationLink 200000 - Disclosure - BASIS OF PRESENTATION link:presentationLink link:definitionLink link:calculationLink 220000 - Disclosure - STOCKHOLDERS' EQUITY link:presentationLink link:definitionLink link:calculationLink 000030 - Statement - BALANCE SHEETS PARENTHETICALS link:presentationLink link:definitionLink link:calculationLink 230000 - Disclosure - RELATED PARTY link:presentationLink link:definitionLink link:calculationLink EX-101.CAL 7 faf-20111231_cal.xml EX-101.DEF 8 faf-20111231_def.xml EX-101.LAB 9 faf-20111231_lab.xml RELATED PARTY BASIS OF PRESENTATION {1} BASIS OF PRESENTATION Changes in operating assets and liabilities Stockholders deficit: Entity Voluntary Filers BASIS OF PRESENTATION Professional fees Amendment Flag RELATED PARTY {1} RELATED PARTY Net increase (decrease) in cash and cash equivalents CASH FLOWS FROM FINANCING ACTIVITY Accounts payable and accrued liabilities Statement [Table] Current Fiscal Year End Date Entity Central Index Key OPERATING EXPENSES Current liabilities: STOCKHOLDERS' EQUITY {1} STOCKHOLDERS' EQUITY GOING CONCERN {1} GOING CONCERN If there is a substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time (generally a year from the balance sheet date), disclose: (a) pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time, (b) the possible effects of such conditions and events, (c) management's evaluation of the significance of those conditions and events and any mitigating factors, (d) possible discontinuance of operations, (e) management's plans (including relevant prospective financial information), and (f) information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities Deficit accumulated during the development stage Prepaid expenses Entity Filer Category STOCKHOLDERS' EQUITY GOING CONCERN Net cash provided by financing activity Prepaid expenses {1} Prepaid expenses Common Stock, shares outstanding Total liabilities and stockholders equity Total current liabilities Accounts payable and accrued expenses Current assets: Document Fiscal Period Focus Common stock, $0.001 par value; 50,000,000 shares authorized 2,401,700 and 2,361,450 issued and outstanding respectively Due to director {1} Due to director Sale of common stock Statement [Line Items] Adjustments to reconcile net loss to net cash used in operating activities Basic and Diluted Weighted Average Number of Shares Outstanding The average number of shares or units issued and outstanding that are used in calculating basic and diluted EPS. 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RELATED PARTY
 3 Months Ended
Dec. 31, 2011
RELATED PARTY  
RELATED PARTY 
NOTE 4 - RELATED PARTY
 
As of December 31, 2011the Director of the Company advanced $325 to pay expenses
on behalf of the Company. The advances bear no interest, are unsecured,  and are
due on demand.
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STOCKHOLDERS' EQUITY
 3 Months Ended
Dec. 31, 2011
STOCKHOLDERS' EQUITY  
STOCKHOLDERS' EQUITY 
NOTE 3 - STOCKHOLDERS' EQUITY
 
During the three months  ended  December 31,  2011,  the company  raised  $4,025
through the issuance of 40,250 common shares at $0.10 per share.
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BALANCE SHEETS (USD $)
Dec. 31, 2011
Sep. 30, 2011
Current assets:    
Cash and cash equivalents $ 29,029 $ 30,300
Prepaid expenses 1,000 1,000
Total assets 30,029 31,300
Current liabilities:    
Accounts payable and accrued expenses 5,990 6,322
Due to director 325 325
Total current liabilities 6,315 6,647
Stockholders deficit:    
Common stock, $0.001 par value; 50,000,000 shares authorized 2,401,700 and 2,361,450 issued and outstanding respectively 2,401 2,361
Additional paid in capital 53,460 49,475
Deficit accumulated during the development stage (32,147) (27,183)
Total stockholders equity 23,714 24,653
Total liabilities and stockholders equity $ 30,029 $ 31,300

XML 17 R6.htm IDEA: XBRL DOCUMENT v2.4.0.6
BASIS OF PRESENTATION
 3 Months Ended
Dec. 31, 2011
BASIS OF PRESENTATION  
BASIS OF PRESENTATION 
NOTE 1 - BASIS OF PRESENTATION
 
The accompanying financial statements have been prepared in ccordance with
United States generally accepted accounting principles for financial information
and in accordance  with rules of the  Securities and Exchange  Commission. They
reflect all adjustments  which are, in the opinion of the Company's  management,
necessary for a fair  presentation  of the  financial  position  and  operating
results as of and for the period March 11, 2010 (date of  inception) to December
31,2011. The results of operations for the interim period are not  necessarily
indicative of the  results  to be  expected  for the  full  year.  Notes to the
financial statements  which  would  substantially   duplicate  the  disclosures
contained in the audited financial statements for the most recent fiscal period,
as reported in the Form 10-K, have been omitted.
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'+ "\n"+' formatted: '+ ( this.Default == 'raw' ? 'as Filed' : 'with Text Wrapped' ) +''+ "\n"+'
'+ "\n"+' '+ "\n"+'
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GOING CONCERN
 3 Months Ended
Dec. 31, 2011
GOING CONCERN  
GOING CONCERN 
NOTE 2 - GOING CONCERN
 
For the three months ended December 31, 2011, the Company had a net loss of
$4,964 and has had no revenue and limited cash resources.  These factors raise
substantial doubt about the Company's ability to continue as a going concern.
 
As of December 31, 2011, the Company has not emerged from the development stage.
In view of these matters, recoverability of any asset amounts shown in the
accompanying audited  financial  statements  is  dependent  upon the  Company's
ability to begin  operations  and to  achieve a level of  profitability.  Since
inception,  the Company has financed its activities principally from the sale of
equity  securities.  The Company  intends on  financing  its future  development
activities  and its working  capital  needs  largely  from loans and the sale of
public equity  securities  with some additional  funding from other  traditional
financing sources,  including term notes, until such time that funds provided by
operations are sufficient to fund working capital requirements.
XML 20 R3.htm IDEA: XBRL DOCUMENT v2.4.0.6
BALANCE SHEETS PARENTHETICALS (USD $)
Dec. 31, 2011
Sep. 30, 2011
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized 50,000,000 50,000,000
Common Stock, shares issued 2,401,700 2,361,450
Common Stock, shares outstanding 2,401,700 2,361,450
XML 21 R1.htm IDEA: XBRL DOCUMENT v2.4.0.6
Document and Entity Information
 3 Months Ended
Dec. 31, 2011
Feb. 03, 2012
Document and Entity Information    
Entity Registrant Name FIRST AMERICAN GROUP INC.  
Document Type 10-Q  
Document Period End Date Dec. 31, 2011  
Amendment Flag false  
Entity Central Index Key 0001504678  
Current Fiscal Year End Date --09-30  
Entity Common Stock, Shares Outstanding   2,381,282
Entity Filer Category Smaller Reporting Company  
Entity Current Reporting Status Yes  
Entity Voluntary Filers No  
Entity Well-known Seasoned Issuer No  
Document Fiscal Year Focus 2012  
Document Fiscal Period Focus Q1  
XML 22 R4.htm IDEA: XBRL DOCUMENT v2.4.0.6
STATEMENTS OF EXPENSES (USD $)
 3 Months Ended 22 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2011
OPERATING EXPENSES      
Professional fees $ 4,358 $ 2,000 $ 25,176
General And administrative 606 379 6,971
Total Operating Expense 4,964 2,379 32,147
NET LOSS $ (4,964) $ (2,379) $ (32,147)
Basic and Diluted Net Loss Per Share $ 0.00 $ 0.00  
Basic and Diluted Weighted Average Number of Shares Outstanding 2,381,282 2,000,000  
XML 23 R5.htm IDEA: XBRL DOCUMENT v2.4.0.6
STATEMENTS OF CASH FLOWS (USD $)
 3 Months Ended 22 Months Ended
Dec. 31, 2011
Dec. 31, 2010
Dec. 31, 2011
CASH FLOWS FROM OPERATING ACTIVITIES      
Net loss for the period $ (4,964) $ (2,379) $ (32,147)
Changes in operating assets and liabilities      
Prepaid expenses 0 0 (1,000)
Accounts payable and accrued liabilities (332) 2,000 5,990
Net cash used in operating activities (5,296) (379) (27,132)
CASH FLOWS FROM FINANCING ACTIVITY      
Sale of common stock 4,025 0 55,861
Due to director 0 0 325
Net cash provided by financing activity 4,025 0 56,186
Net increase (decrease) in cash and cash equivalents (1,271) (379) 29,029
Cash at the beginning of the period 30,300 8,224 0
Cash at the end of period $ 29,029 $ 7,845 $ 29,029
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