10-Q 1 xtralinkoct2013final.htm xtralinkoct2013final.htm - Generated by SEC Publisher for SEC Filing

 



 

FORM 10-Q

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

 

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

 

For the quarterly period ended October 31, 2013

 

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 number 000-54508

 

XTRALINK CORP.

(A Development Stage Company)

(Exact name of registrant as specified in its charter)

 

Nevada

 

27-3187919

 (State or other jurisdiction of incorporation or organization)

 

 (I.R.S. Employer Identification Number)

                                                                                        

7582 Las Vegas Boulevard, Suite #325

Las Vegas, Nevada 89123

(Address of principal executive offices)

 

(702)-637-6144

(Registrant’s telephone number, including area code)

 

No change

(Former name, former address and former fiscal year, if changed since last report)

 

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

 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, 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, an accelerated filer, a non-accelerated filer or a smaller reporting company.  See 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 Rule 12b-2 of the Exchange Act).  Yes [ ] No [x]

 

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

 

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 35,510,000 shares of common stock, par value $.0001 per share, outstanding as of December 12, 2013.

 

 

 

 


 
 

 

 

 

XTRALINK CORP.

 

- INDEX -

 

PART I – FINANCIAL INFORMATION:

 Page 

 

 

 

Item 1.

Financial Statements:

 4

 

 

 

 

Condensed Balance Sheets as of October 31, 2013and July 31, 2013 (unaudited)

5

 

 

 

 

Condensed Statements of Operations for the Three Month Periods Ended October 31, 2013 and 2012 (unaudited)

 

6

 

 

 

 

Condensed Statements of Cash Flows for the Three Month Periods Ended October 31, 2013 and 2012 (unaudited)

7

 

 

 

 

Notes to Condensed Financial Statements (unaudited)

8

 

 

 

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

10

 

 

 

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

13

 

 

 

Item 4.

Controls and Procedures

13

 

 

 

PART II – OTHER INFORMATION

 

 

 

 

Item 1.

Legal Proceedings

13

 

 

 

Item 1A.

Risk Factors

13

 

 

 

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

13

 

 

 

Item 3.

Defaults Upon Senior Securities

13

 

 

 

Item 4.

Mine Safety Disclosures

13

 

 

 

Item 5.

Other Information

13

 

 

 

Item 6.

Exhibits

14

 

 

 

Signatures

15

       

 

 

 

 

 

 


 

 

 

PART I – FINANCIAL INFORMATION

 

 

 

Item 1.  Financial Statements.


 

XTRALINK CORP.

 

 

FINANCIAL STATEMENTS

 

OCTOBER 31, 2013

 

 

 

 


 
 

 

XTRALINK CORP.

(A Development Stage Company)

CONDENSED BALANCE SHEETS

(UNAUDITED)

 

 

October 31, 2013

 

 

July 31, 2013

 

ASSETS

 

 

 

 

 

Current Asset:

 

 

Cash

$ 13,006

$ 2,821

License fee receivable

26,000

48,000

Less: allowance for doubtful accounts

(10,000)

(10,000)

 

 

 

Total Current Assets

29,006

40,821

 

 

 

Other Asset

 

 

Intangible asset – License

40,000

40,000

Less: provision for impairment

(9,000)

(9,000)

Accumulated amortization

(4,965)

(3,833)

Total Other Assets

26,035

27,167

 

 

 

Total Assets

$55,041

$ 67,988

 

 

 

LIABILITIES AND SHAREHOLDERS’ EQUITY

 

 

 

 

 

Current Liabilities:

 

 

Accounts payable

$ 9,600

$ 12,515

Deferred revenue

4,000

16,000

Royalty payable

720

480

Due to shareholder

36,425

36,425

 

 

 

Total Liabilities

50,745

65,420

 

 

 

Shareholders’ Equity

 

 

Common stock, $.0001 par value, 200,000,000 shares authorized:
 35,510,000 shares issued and outstanding

 

3,551

 

3,551

Capital in excess of par value

14,450

14,450

Accumulated deficit

(13,705)

(15,433)

Total shareholders’ equity

4,296

2,568

 

 

 

Total Liabilities and Shareholders’ Equity

$55,041

$ 67,988

 

 

 

 

 

       

These accompanying notes are an integral part of these condensed financial statements.  

-F1-


 
 

 

XTRALINK CORP.

(A Development Stage Company)

CONDENSED STATEMENTS OF OPERATIONS

(UNAUDITED)

 

 

 

 

Three Month Periods Ended

October 31,

July 29, 2010

(Date of Inception)

To October 31,

 

2013

2012

2013

 

 

 

 

 

 

 

 

Revenues

$ 12,000

$ 12,000

$ 60,000

 

 

 

 

General and Administrative Expenses

10,272

8,900

73,705

 

 

 

 

Total expenses

10,272

8,900

73,705

Net income (loss)

$ 1,728

$ 3,100

$ (13,705)

 

 

 

 

Net income per common share -

 

 

 

basic and diluted

$ -

$ -

 

 

 

 

 

Weighted average number of common

 

 

 

shares outstanding

35,510,000

35,510,000

 

 

 

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

 

 

-F2-


 
 

 

XTRALINK CORP.

(A Development Stage Company)

CONDENSED STATEMENTS OF CASH FLOWS

(UNAUDITED)

 

 

 

 

 

Three Month Periods Ended October 31,

 

July 29, 2010

(Date of Inception) to October 31, 2013

2013

2012

CASH FLOWS FROM OPERATING ACTIVITIES

 

 

 

 

 

 

 

Net income (loss)

$ 1,728

$ 3,100

$ (13,705)

 

 

 

 

Adjustments to reconcile net income (loss) to net cash provided by operating activities:

 

 

 

Charges not requiring the outlay of cash:

 

 

 

Amortization

1,132

833

4,965

Allowance for doubtful accounts

-

-

10,000

Impairment of intangible asset

-

-

9,000

Management fee contributed by shareholder

-

-

5,000

Share issued for organization expenses

-

-

2,501

Changes in assets and liabilities:

 

 

 

Decrease (increase) in license fee receivable

22,000

-

(26,000)

Increase (decrease) in accounts payable

(2,915)

4,000

9,600

Increase in unearned revenue

-

4,000

-

Increase in royalty payable

240

-

720

Increase (decrease) in deferred revenue

(12,000)

-

4,000

 

 

 

 

Net cash provided by operating activities

10,185

11,933

6,081

 

 

 

 

CASH FLOWS FROM INVESTING ACTIVITIES

 

 

 

 

 

 

 

Acquisition of license

-

(40,000)

(40,000)

Net cash consumed by investing activities

-

(40,000)

(40,000)

 

 

 

 

CASH FLOWS FROM FINANCING ACTIVITIES

 

 

 

Proceeds from shareholder loan

-

3,000

36,425

Proceeds from issuance of common shares

-

-

10,500

 

 

 

 

Net cash provided by financing activities

-

3,000

46,925

 

 

 

 

Net change in cash balance

10,185

(25,067)

13,006

 

 

 

 

Cash, at beginning of period

2,821

38,868

-

 

 

 

 

Cash, at end of period

$ 13,006

$ 13,801

$ 13,006

 

 

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

 

-F3-

 

 


 

 

XTRALINK CORP.

(A Development Stage Company)

NOTES TO CONDENSED FINANCIAL STATEMENTS

OCTOBER 31, 2013

(UNAUDITED)

 

 NOTE 1- BASIS OF PRESENTATION

The unaudited interim financial statements of XTRALINK CORP.(a development stage company) as of October 31, 2013 and for the three month periods ended October 31, 2013 and 2012 have been prepared in accordance with United States generally accepted accounting principles (“GAAP”). In the opinion of management, such information contains all adjustments, consisting only of normal recurring adjustments, necessary for a fair presentation of the results for such comparable periods. The results of operations for the three month periods ended October 31, 2013 are not necessarily indicative of the results to be expected for the full fiscal year ending July 31, 2014.

Certain information and disclosures normally included in the notes to financial statements have been condensed or omitted as permitted by the rules and regulations of the Securities and Exchange Commission, although the Company believes the disclosure is adequate to make the information presented not misleading. The accompanying unaudited financial statements should be read in conjunction with the financial statements for the fiscal year ended July 31, 2013.

Preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP) requires management to make estimates and assumptions that affect the amounts reported in the Condensed Financial Statements and accompanying disclosures.

 

NOTE 2 - Related Party Transaction

 

The shareholder loan balance payable, which is currently $ 36,425, was made to fund working capital needs.  That advance does not bear interest and has no stated terms for repayment.  

 

NOTE 3 - GOING CONCERN

 

The accompanying condensed financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the financial statements, the Company has an accumulated deficit , has a working capital deficiency and does not presently have sufficient resources to accomplish its objectives during the next twelve months. These conditions raise substantial doubt about the ability of the Company to continue as a going concern. The financial statements do not include adjustments relating to the recoverability of assets and classification of liabilities that might be necessary should the Company be unable to continue in operation. The Company’s present plans to overcome these difficulties include, but are not limited to, the continuing effort to raise capital, primarily through shareholder loans and equity financing.

 

NOTE 4 - REVENUE RECOGNITION

 

The Company has treated the sub-license agreement as a sale, with recognition of equal monthly amounts over a period ending December, 2013, when the project will either continue under the license fee agreement or all rights will terminate.  During the three months ended October 31, 2013 this has resulted in revenue recognition of $ 12,000 and revenue deferral of $ 4,000.  The license sale is for a one year period ending August 15, 2014 and is renewable annually for nominal payments for twenty years.

NOTE 5 - INCOME TAXES

The Company files federal income tax returns on the cash basis.  There is a tax loss carry forward and a loss is anticipated for the current year; therefore, no tax has been accrued.  No corresponding tax asset is recorded due to a valuation allowance.

-F4-


 

 

XTRALINK CORP.

(A Development Stage Company)

NOTES TO CONDENSED FINANCIAL STATEMENTS

OCTOBER 31, 2013

(UNAUDITED)

 

NOTE 6 - EXPENSES

General and administrative expenses consist of the following:

 

   

July 29, 2010

 

Three Month Periods Ended

(Date of Inception)

 

October 31,

To October 31,

 

2013

2012

2013

Professional fees

$ 8,835

$ 8,000

$ 46,366

Bad debt

   

10,000

Impairment of asset

   

9,000

Amortization

1,132

833

4,965

Organization expense

-

-

2,501

Royalty fees

240

-

720

Other

65

67

153

Total

$ 10,272

$ 8,900

$ 73,705

 

NOTE 7 – SUBSEQUENT EVENTS

On December 9, 2013, the Company signed an addendum to the license agreement made with Oxford International Inc. ("Oxford") on June 10, 2012.  This agreement will extend the commencement of operations date for one year, from December 31, 2013 until December 31, 2014, for a fee of $20,000.  An initial payment of $ 10,000 is due on or before December 31, 2013 and the balance is payable on or before April 30, 2014.

On December 9, 2013, the Company signed an addendum to the sub license agreement made with Lumut Technologies Inc. ("Lumut") on June 13, 2012.  This agreement will extend the terms of the extension granted by Oxford International, Inc. as noted above to allow Lumut an additional year to commence operations by December 31, 2014.  Under this extension a fee of $20,000 is due as a lump sum payment or the fee can be paid in monthly installments of $5,000 commencing January 1, 2014 until May 1, 2014, totaling $25,000.  Lumut has chosen the installment option.

-F5-

 

 

 

 

 

 

 

 

 

 

 

 

 


 

 

 

Item 2.  Management’s Discussion and Analysis of Financial Condition and Results of Operations.

 

Forward Looking Statement Notice

 

Certain statements made in this Quarterly Report on Form 10-Q are “forward-looking statements” (within the meaning of the Private Securities Litigation Reform Act of 1995) regarding the plans and objectives of management for future operations. Such statements involve known and unknown risks, uncertainties and other factors that may cause actual results, performance or achievements of XTRALINK CORP. (“we”, “us”, “our” or the “Company”) to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. The forward-looking statements included herein are based on current expectations that involve numerous risks and uncertainties. The Company's plans and objectives are based, in part, on assumptions involving the continued expansion of business. Assumptions relating to the foregoing involve judgments with respect to, among other things, future economic, competitive and market conditions and future business decisions, all of which are difficult or impossible to predict accurately and many of which are beyond the control of the Company. Although the Company believes its assumptions underlying the forward-looking statements are reasonable, any of the assumptions could prove inaccurate and, therefore, there can be no assurance the forward-looking statements included in this Quarterly Report will prove to be accurate. In light of the significant uncertainties inherent in the forward-looking statements included herein, the inclusion of such information should not be regarded as a representation by the Company or any other person that the objectives and plans of the Company will be achieved.

 

Description of Business

 

The Company was incorporated in the State of Nevada on July 29, 2010 (Inception) and maintains its principal executive office at 7582 Las Vegas Boulevard #325, Las Vegas Nevada.  Since inception, the Company has been engaged in organizational efforts and obtaining initial financing. The Company was formed as a vehicle to pursue a business combination through the acquisition of, or merger with, an operating business. The Company filed a registration statement on Form 10 with the U.S. Securities and Exchange Commission (the “SEC”) on September 30, 2011, and since its effectiveness the Company has focused its efforts to identify a possible business combination.

 

On June 10, 2012, we entered into a Licensing Agreement (the “Agreement”) with Oxford International Inc. (“Oxford”), to license proprietary technology relating to converting municipal water to oxygen enriched pH balanced water (the “Water Conversion Technology”).  We obtained exclusive licensing rights in the country of Singapore for a period of 20 years.  We will have exclusive rights to sub-license, establish joint ventures and to commercialize products through the methods of the Water Conversion Technology.   The license fee of $ 40,000 was paid in full on August 15, 2012.  We are subject to a royalty of 2% on licensee fees received from appointed sub-licensees as well as 2% on gross sales generated from operations.  We are obligated to establish water bottling operations by December 31, 2013.  In the event that we have not established operations by this date, Oxford has a right to void the Agreement.  The 2% royalty on license fees was waived by Oxford until February 1, 2013.

On December 9, 2013, we signed an addendum to the license agreement made with Oxford to extend the commencement of operations date from December 31, 2013 for one year until December 31, 2014 for consideration of $20,000.  An initial $10,000 is payable on or before December 31, 2013 and the remaining balance is payable on or before April 30, 2014.

 

Our business objective is to license the Water Conversion Technology through qualified interests and establish bottled water operations through a joint venture. 

 

On June 13, 2012, we entered into a Sub-License Agreement with Lumut Technologies Ltd. (“Lumut”), to grant exclusive rights to sub-license, establish joint ventures and to commercialize products through the methods of the Water Conversion Technology for a period of 20 years in the country of Singapore. Lumut is subject to a sub-license fee of $ 64,000 payable in monthly installments of $ 4,000 commencing August 15, 2012, ending December 15, 2013.  As per our Agreement with Oxford, 2% of any sub license fees received is payable on a quarterly basis.  As additional consideration, gross sales from products generated from use of the Water Conversion Technology will be subject to a 5% royalty fee of which 2% is payable to Oxford and 3% will be retained by us. Lumut will also be required to establish bottled water operations by December 31, 2013 and in the event this is not achieved, our agreement with Lumut will be void.  License fees paid are not refundable.


 

 

 

We have a right to participate in joint venture operations with Lumut for a $ 150,000 investment for 40% ownership of the joint venture.  We intend to enter into a joint venture agreement with Lumut to establish bottled water operations and are currently negotiating terms.  There can be no assurance that a joint venture agreement will materialize.

 

On December 9, 2013, we signed an addendum to the sub license agreement made with Lumut to extend the terms of the extension granted by Oxford as noted above to allow Lumut an additional year to commence operations by December 31, 2014.  For consideration, $20,000 is due as a lump sum payment or payable by monthly installments of $5,000 commencing January 1, 2014 until May 1, 2014 totaling $25,000.  Lumut has chosen the installment option.

 

During the next twelve months we anticipate incurring costs related to filing Exchange Act reports, legal and audit costs and furthering our efforts in establishing bottled water operations.

   

We believe we will be able to meet these costs with funds to be loaned to or invested in us by our shareholders, management or other investors. As of the date of the period covered by this report, we have $13,006 in cash. There are no assurances that the Company will be able to secure any additional funding as needed.  Currently, however our ability to continue as a going concern is dependent upon our ability to generate future profitable operations and/or to obtain the necessary financing to meet our obligations and repay our liabilities arising from normal business operations when they come due.  

 

 

Liquidity and Capital Resources

 

As of October 31, 2013, the Company had assets comprised of cash ($13,006), license fee receivable, net ($16,000) and an investment in our Water Conversion Technology license, net ($ 26,035).  The Company’s current liabilities as of October 31, 2013 totalled $ 50,745, comprised of accrued liabilities of professional fees ($9,600), amounts due to shareholder ($36,425) and royalties payable ($720).  Deferred revenue totaled $ 4,000 as a result of treating the sub-license agreement as a sale, with recognition of equal monthly amounts over a period ending December, 2013, when the project will either continue under the license fee agreement or all rights will terminate.  During the three months ended October 31, 2013 this has resulted in revenue recognized of $ 12,000.   The license sale is for a one year period ending August 15, 2014 and is renewable annually for nominal payments for twenty years.

 

 

The Company will require approximately $ 27,000 during the next twelve months to fund its working capital needs as follows:

 

 

Filing fees

5,000

Audit and accounting

10,000

Professional fees

10,000

Miscellaneous

2,000

 

 

Total

$ 27,000

 

 

Additionally, the shareholder loan in the amount of $36,425 is a demand note due and while we do not anticipate a requirement to repay the note, there is no guarantee.

 


 

 

We can provide no assurance that the Company can continue to satisfy its cash requirements for at least the next twelve months.

 

 

Sources of Capital:

 

We expect to sustain our working capital needs with the monthly license fee of $ 4,000 as per our agreement with Lumut and through shareholder loans and private placements.   Shareholder loans will be without stated terms of repayment or interest.  We will not consider taking on any long-term or short-term debt from financial institutions in the immediate future. Shareholders loans may be granted from time to time as required to meet current working capital needs.  We have no formal agreement that ensures we will receive such loans. We may exhaust this source of funding at any time.  License fees from Lumut commenced August 15, 2012 and will continue until December 15, 2013.  There can be no assurance that such fees will be paid on a timely basis.

 

We are dependent upon certain related parties to provide continued funding and capital resources. If continued funding and capital resources are unavailable at reasonable terms, we may not be able to implement our plan of operations.

 

 

Results of Operations

 

For the three month period ended October 31, 2013, we generated $ 12,000 in revenues from sub license fees recognized under the contract with Lumut.  The license fees received cover the period August 2013 to October 31, 2013.  There can be no assurance that such payments will be made on a timely basis in the future.     

 

For the three month period ended October 31, 2013, our expenses totaled $ 10,272 consisting primarily of audit and review fees of $ 4,000, consulting fees for preparation of periodic reports for $ 4,000 ($ 4,000 per year end and $ 1,000 per quarter), royalty fees of $ 2,40and other expense of $ 65. We incurred $ 1,132 in amortization expenses on our license.  Following an impairment charge in the fourth quarter of the year ended July 31, 2013 the net remaining cost of the license is being amortized over a shortened remaining life of six years.

 

For the quarter ended October 31, 2012, we generated $ 12,000 in revenues from sub license fees received from Lumut.  The license fees received cover the period August to October.  An additional $ 4,000 was paid for November and is recorded as unearned revenue.  There can be no assurance that such payments will be made on a timely basis in the future.     

 

For the quarter ended October 31, 2012, our expenses totaled $ 8,900 consisting primarily of audit and review fees of $ 4,000, and consulting fees for preparation of periodic reports for $ 4,000. We incurred $ 833 in amortization expenses on our license.  The license was being amortized on a straight line basis over a 10 year period.

 

Off-Balance Sheet Arrangements

 

The Company does not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to investors.  

 

Contractual Obligations

 

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide this information.

 

 


 
 

 

Item 3.  Quantitative and Qualitative Disclosures About Market Risk.

 

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

 

Item 4.  Controls and Procedures.

 

Evaluation of Disclosure Controls and Procedures

 

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed pursuant to the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules, regulations and related forms, and that such information is accumulated and communicated to our principal executive officer and principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

 

As of October 31, 2013, we carried out an evaluation, under the supervision and with the participation of our principal executive officer and our principal financial officer of the effectiveness of the design and operation of our disclosure controls and procedures. Based on this evaluation, our principal executive officer and our principal financial officer concluded that our disclosure controls and procedures were not effective as of the end of the period covered by this report. 

 

Changes in Internal Controls

 

There have been no changes in our internal controls over financial reporting during the quarter ended October 31, 2013 that have materially affected or are reasonably likely to materially affect our internal controls.

 

 

PART II — OTHER INFORMATION

 

Item 1.  Legal Proceedings.

 

There are presently no material pending legal proceedings to which the Company, any executive officer, any owner of record beneficially of more than five percent of any class of voting securities is a party or as to which any of its property is subject, and no such proceedings are known to the Company to be threatened or contemplated against it.

 

Item 1A.  Risk Factors.

 

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

 

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

 

None.

 

Item 3.  Defaults Upon Senior Securities.

 

None.

 

Item 4.  Mine Safety Disclosures

 

N/A.

 

Item 5.  Other Information.

 

None.

 


 
 

 

Item 6.  Exhibits.

 

(a)  Exhibits required by Item 601 of Regulation S-K.

 

 

Exhibit No.   

Description

 

 

   *3.1

Certificate of Incorporation, as filed with the Nevada Secretary of State on March 11, 2011.

 

 

   *3.2

By-laws.

 

 

   31.1

Certification of the Company’s Principal Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended October 31, 2013.

 

 

   32.1

Certification of the Company’s Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. 

 

   101

Financial statements from the quarterly report on Form 10-Q of the Company for the quarter ended September 30, 2012, formatted in Extensible Business Reporting Language (XBRL): (i) the Statements of Operations, (ii) the Balance Sheets, (iii) the Statements of Cash Flows (iv) the Statement of Shareholders’ Equity and (v) the Notes to Financial Statements.

 

*

Filed as an exhibit to the Company's Registration Statement on Form 10, as filed with the SEC on September 30, 2011, and incorporated herein by this reference.

 

 

 


 

 

 

 

 

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.

 

 

XTRALINK CORP.

 

 

 

Dated: December 12, 2013

By:

/s/ Maurice Sale

 

 

Maurice Sale

 

 

President and Director

Principal Executive Officer

Principal Financial Officer