0001019687-14-004749.txt : 20141217 0001019687-14-004749.hdr.sgml : 20141217 20141217172425 ACCESSION NUMBER: 0001019687-14-004749 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20141031 FILED AS OF DATE: 20141217 DATE AS OF CHANGE: 20141217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GILAX, CORP. CENTRAL INDEX KEY: 0001542934 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-LUMBER & OTHER CONSTRUCTION MATERIALS [5030] IRS NUMBER: 680682040 STATE OF INCORPORATION: NV FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-183797 FILM NUMBER: 141293425 BUSINESS ADDRESS: STREET 1: 6955 N. DURANGO DRIVE #1115-240 CITY: LAS VEGAS STATE: NV ZIP: 89149 BUSINESS PHONE: 702-843-0442 MAIL ADDRESS: STREET 1: 6955 N. DURANGO DRIVE #1115-240 CITY: LAS VEGAS STATE: NV ZIP: 89149 10-Q 1 gilax_10q-103114.htm FORM 10-Q

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q



[X]	QUARTERLY REPORT UNDER TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
	FOR THE QUARTERLY PERIOD ENDED October 31, 2014

OR

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

Commission file number 333-183797

GILAX, CORP.

(Exact name of registrant as specified in its charter)

Nevada

(State or Other Jurisdiction of Incorporation or Organization)

68-0682040

(IRS Employer Identification Number)

1044

(Primary Standard Industrial Classification Code Number)

6955 N Durango Drive Suite 1115-240

Las Vegas, NV 89149

(702) 843-0442

____________________________

(Address and telephone number of principal executive offices)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 last 90 days.

YES [X] NO [_]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer, “accelerated filer,” “non-accelerated filer,” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer [_]

Accelerated filer [_]

Non-accelerated filer [_]

Smaller reporting company [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). YES [_] NO [X]

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 3,230,000 as of December 17, 2014.

TABLE OF CONTENTS


*PART I FINANCIAL INFORMATION*
*Item 1*	*Financial Statements (Unaudited)*	3
	*Balance Sheets*	3
	*Statements of Operations*	4
	*Statements of Cash Flows*	5
	*Notes to Financial Statements*	6
*Item 2.*	*Management’s Discussion and Analysis of Financial Condition and Results of Operations*	7
*Item 3.*	*Quantitative and Qualitative Disclosures About Market Risk*	10
*Item 4.*	*Controls and Procedures*	10
*PART II OTHER INFORMATION*
*Item 1*	*Legal Proceedings*	10
*Item 2.*	*Unregistered Sales of Equity Securities and Use of Proceeds*	9
*Item 3*	*Defaults Upon Senior Securities*	9
*Item 4*	*Submission of Matters to a Vote of Security Holders*	10
*Item 5*	*Other Information*	10
*Item 6*	*Exhibits*	10
	*Signatures*	11

GILAX, CORP.

BALANCE SHEETS

(Unaudited)

	October 31, 2014			APRIL 30, 2014
ASSETS
Current Assets
Cash and cash equivalents	$	4,573		$	276
Total current assets		4,573			276
Total assets	$	4,573		$	276
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities
Accounts payable	$	26,108		$	11,358
Accounts Payable- Related Party		5,000			2,000
Accrued expenses		14,196			–
Loan from Shareholder		103,966			81,840
Advances		17,871			17,871
Total current liabilities		167,141			113,069
Total liabilities	$	167,141		$	113,069
Stockholders’ Deficit
Common stock, $0.001 par value, 75,000,000 shares authorized;3,230,000 shares issued and outstanding as of October 31, 2014 and April 30, 2014		3,230			3,230
Additional paid-in-capital		21,170			21,170
Accumulated deficit		(186,968	)		(137,193	)
Total stockholders’ deficit		(162,568	)		(112,793	)
Total liabilities and stockholders’ deficit	$	4,573		$	276

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

GILAX, CORP.

STATEMENTS OF OPERATIONS

(Unaudited)

	Three months ended October 31, 2014			Three months ended October 31, 2013			Six months ended October 31, 2014			Six months ended October 31, 2013
Revenues	$	–		$	–		$	–		$	–
Expenses
General and administrative expenses		25,149			4,709			49,775			11,681
Net loss from operations		(25,149	)		(4,709	)		(49,775	)		(11,681	)
Net loss	$	(25,149	)	$	(4,709	)	$	(49,775	)	$	(11,681	)
Loss per common share – Basic and Diluted	$	(0.01	)	$	(0.00	)	$	(0.02	)	$	(0.00	)
Weighted Average Number of Common Shares Outstanding-Basic and Diluted		3,230,000			3,230,000			3,230,000			3,230,000

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

GILAX, CORP.

STATEMENTS OF CASH FLOWS

(Unaudited)

	Six months ended October 31, 2014			Six months ended October 31, 2013
Operating Activities
Net loss	$	(49,775	)	$	(11,681	)
Decrease (Increase) in Operating Assets:
Prepaid Expenses		–			4,000
Increase (Decrease) in Operating Liabilities:
Accounts Payable and accrued expenses		28,946			–
Accounts Payable – Related Party		3,000			575
Net cash used in operating activities		(17,829	)		(7,106	)
Financing Activities
Proceeds from sale of common stock		–			–
Proceeds from Shareholder Loan		22,126			–
Proceeds from advances		–			7,100
Net cash provided by financing activities		22,126			7,100
Net change in cash and equivalents		4,297			(6	)
Cash and equivalents at beginning of the period		276			282
Cash and equivalents at end of the period	$	4,573		$	276
Supplemental cash flow information:
Cash paid for:
Interest	$	–		$	–
Taxes	$	–		$	–

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

GILAX, CORP.

NOTES TO THE FINANCIAL STATEMENTS

October 31, 2014

(Unaudited)

NOTE 1 - BASIS OF PRESENTATION

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the six months ended October 31, 2014, are not necessarily indicative of the results that may be expected for the fiscal year ended April 30, 2015.

Organization and Description of Business.

GILAX, CORP. (the “Company”) was incorporated under the laws of the State of Nevada on May 17, 2011 and intended to commence operations in the distribution of railway ties in North America.On October 25, 2013 Seidenschnur Verwaltungs AG purchased 2,500,000 shares of restricted stock of Gilax Corp., representing 77% of the shares in the Company from Aleksandr Gilev, its Director, for $150,000 in cash. On October 25, 2013 Aleksandr Gilev resigned his official position as Director of the Corporation. New Directors of the Corporation,changed business direction into acquiring various mineral properties that have the potential to yield high returns. The Company is in the development stage as defined under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915-205 "Development-Stage Entities.” Since inception through October 31, 2014 the Company has not generated any revenue and has accumulated losses of $186,968.

Going Concern

The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since inception resulting in an accumulated deficit of $186,968 as of October 31, 2014 and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern.

The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock.

Recent Accounting Pronouncements

Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) 915-205 “Development-Stage Entities” and among the additional disclosures required as a development stage company are that the financial statements were identified as those of a development stage company, and that the statement of operations, stockholders’ deficit and cash flows disclosed activity since the date of our Inception (May 17, 2011) as a development stage company. Effective June 10, 2014, FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has elected to early adopt these provisions.

NOTE 2 – COMMON STOCK

The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. On February 21, 2012, the Company issued 2,500,000 shares of its common stock at $0.001 per share for total proceeds of $2,500. For the year ended April 30, 2013, the Company issued 730,000 shares of common stock at a price of $0.03 per share for total cash proceeds of $21,900. As of October 31, 2014, the Company has outstanding 3,230,000 shares of its common stock.

NOTE 3 – RELATED PARTY TRANSACTIONS

For the period from inception on May 17, 2011 to October 31, 2014, a former shareholder advanced the Company $17,871. As of October 31, 2014, the total amount was $17,871. The advance is non-interest bearing, due upon demand and unsecured.

From inception (May 17, 2011) to October 31, 2014 a shareholder loaned the company $103,966. The loan bears interest at 3% annum, due on September 15, 2014, and unsecured. At the holder’s option the holder may convert all or part of the outstanding principal balance and accrued interest into common stock of the Company at a conversion price equal to $0.003 per share at any time. This loan is now in default. It is due upon demand and accrues 16% interest on default with a 10% default penalty accrual for the unpaid balance per the agreement carrying forward.

The Company has accrued $3,799 interest expense and $10,397 for the penalty accrual on default of the loan as of October 31, 2014.

In addition, in the event of a merger or acquisition and there remains an outstanding balance on the principal and accrued interest, the holder is entitled to an additional maximum of 20,460,000 common shares.

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

FORWARD LOOKING STATEMENTS

Statements made in this Form 10-Q that are not historical or current facts are "forward-looking statements" made pursuant to the safe harbor provisions of Section 27A of the Securities Act of 1933 (the "Act") and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as "may," "will," "expect," "believe," "anticipate," "estimate," "approximate" or "continue," or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

INTRODUCTION

Gilax, Corp. was incorporated in the State of Nevada on May 17, 2011 and established a fiscal year end of April 30. The Company intended to commence operations in the distribution of railway ties in North America. On October 25, 2013 new Directors of the Corporation,changed business direction into acquiring various mineral properties that have the potential to yield high returns.

RESULTS OF OPERATION

We are a development stage company and have not generated any revenue to date. We have incurred recurring losses to date. Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation. We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

THREE MONTH PERIOD ENDED October 31, 2014 COMPARED TO THREE MONTH PERIOD ENDED October 31, 2013

Our net loss for the three-month period ended October 31, 2014 was $25,149 compared to a net loss of $4,709 during the three-month period ended October 31, 2013. During the three-month periods ending October 31, 2014 and 2013, we did not generate any revenue.

During the three month period ended October 31, 2014, we incurred general and administrative expenses of $25,149 compared to $4,709 incurred during the three-month period ended October 31, 2013 were generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting, developmental costs, and marketing expenses.

SIX MONTH PERIOD ENDED OCTOBER 31, 2014 COMPARED TO SIX MONTH PERIOD ENDED OCTOBER 31, 2013

Our net loss for the six-month period ended October 31, 2014 was $49,775 compared to a net loss of $11,681 during the six-month period ended October 31, 2013. During the six-month period ended October 31, 2014 and 2013, we did not generate any revenue.

During the six month period ended October 31, 2014, we incurred general and administrative expenses of $49,775 compared to $11,681 incurred during the six-month period ended October 31, 2013. General and administrative expenses incurred during the six month period ended October 31, 2014 were generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting, developmental costs, and marketing expenses.

LIQUIDITY AND CAPITAL RESOURCES

SIX MONTH PERIOD ENDED OCTOBER 31, 2014

As of October 31, 2014, our current assets were $4,573 compared to $276 in current assets at April 30, 2014. Current assets were comprised of $4,573 in cash. As of October 31, 2014, our current liabilities were $167,141. Current liabilities were comprised of $103,966 in loans from shareholder, $26,108 in accounts payable, $5,000 in accounts payable related party, $14,196 in accrued expenses, and $17,871 in advances.

Stockholders’ deficit increased from $112,793 as of April 30, 2014 to $162,568 as of October 31, 2014.

CASH FLOWS FROM OPERATING ACTIVITIES

We have not generated positive cash flows from operating activities. For the six-month period ended October 31, 2014, net cash flows used in operating activities was $17,829 consisting of a net loss of $49,775, increase in accounts payable and accrued expenses of $28,946, and increase in accounts payable related party of $3,000.

CASH FLOWS FROM FINANCING ACTIVITIES

We have financed our operations primarily from either loans from Shareholders, advances, or the issuance of equity instruments. For the six-month period ended October 31, 2014, cash flow provided by financing activities was $22,126 received from loans from Shareholder.

PLAN OF OPERATION AND FUNDING

Our cash reserves are not sufficient to meet our obligations for the next twelve month period. As a result, we will need to seek additional funding of $10,000-$15,000 in the near future. We currently do not have a specific plan of how we will obtain such funding; however, we anticipate that additional funding will be in the form of equity financing from the sale of shares of our common stock. We may also seek to obtain short-term loans from our directors or unrelated parties, although no such arrangements have been made. We do not have any arrangements in place for any future equity financing.

MATERIAL COMMITMENTS

None.

PURCHASE OF SIGNIFICANT EQUIPMENT

We do not intend to purchase any significant equipment during the next twelve months.

OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this Quarterly Report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

GOING CONCERN

The independent auditors' audit report accompanying our April 30, 2014 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

No report required.

ITEM 4. CONTROLS AND PROCEDURES

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of April 30, 2014. Based on that evaluation, our management concluded that our disclosure controls and procedures were effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the six month period ended October 31, 2014 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

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

No report required.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

No report required.

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

No report required.

ITEM 5. OTHER INFORMATION

On October 25, 2013 Seidenschnur Verwaltungs AG purchased 2,500,000 shares of restricted stock of Gilax Corp., representing 77% of the shares in the Company from Aleksandr Gilev, its Director, for $150,000 in cash.

On October 25, 2013, Aleksandr Gilev resigned his official position as Director of the Corporation. On the same day, the shareholders of the Corporation voted Garth Jensen, Ricardo Leon Vera and Maria Tzetzangari Ibarra Junquera as the new Directors of the Corporation, leading its new business direction of acquiring past or current gold mineral properties that have the potential to yield high returns.

ITEM 6. EXHIBITS

Exhibits:

31.1 and 31.2 Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

32.1 and 32.2 Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

101 Interactive data files pursuant to Rule 405 of Regulation S-T.

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.


	GILAX, CORP.

Dated: December 17, 2014	By: /s/ Maria Tzetzangari Ibarra Junquera Maria Tzetzangari Ibarra Junquera, Director, CEO

EX-31.1 2 gilax_10q-ex3101.htm CERTIFICATION

Exhibit 31.1

CERTIFICATION

I, Maria Tzetzangari Ibarra Junquera, President, Chief Executive Officer of GILAX, CORP., certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of GILAX, CORP.;

2. Based on my knowledge, this report does not contain any untrue statement of 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 quarterly 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. 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 control 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;

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: December 17, 2014

/s/ Maria Tzetzangari Ibarra Junquera

Maria Tzetzangari Ibarra Junquera, President,

Chief Executive Officer and Chief Financial Officer

EX-31.2 3 gilax_10q-ex3102.htm CERTIFICATION

Exhibit 31.2

CERTIFICATION

I, Garth Jensen, Chief Financial Officer of GILAX, CORP., certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of GILAX, CORP.;

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: December 17, 2014

/s/ Garth Jensen

Garth Jensen,

Chief Financial Officer

EX-32.1 4 gilax_10q-ex3201.htm CERTIFICATION

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of GILAX, CORP. (the "Company") on Form 10-Q for the period ended October 31, 2014 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), the undersigned, in the capacities and on the dates indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: December 17, 2014

/s/ Maria Tzetzangari Ibarra Junquera

Maria Tzetzangari Ibarra Junquera, President,

Chief Executive Officer and Chief Financial Officer

EX-32.2 5 gilax_10q-ex3202.htm CERTIFICATION PURSUANT TO

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

1. The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Date: December 17, 2014

/s/ Garth Jensen

Garth Jensen,

Chief Financial Officer

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The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the six months ended October 31, 2014, are not necessarily indicative of the results that may be expected for the fiscal year ended April 30, 2015.   Organization and Description of Business.   GILAX, CORP. (the Company) was incorporated under the laws of the State of Nevada on May 17, 2011 and intended to commence operations in the distribution of railway ties in North America.On October 25, 2013 Seidenschnur Verwaltungs AG purchased 2,500,000 shares of restricted stock of Gilax Corp., representing 77% of the shares in the Company from Aleksandr Gilev, its Director, for $150,000 in cash. On October 25, 2013 Aleksandr Gilev resigned his official position as Director of the Corporation. New Directors of the Corporation,changed business direction into acquiring various mineral properties that have the potential to yield high returns. The Company is in the development stage as defined under Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 915-205 "Development-Stage Entities. Since inception through October 31, 2014 the Company has not generated any revenue and has accumulated losses of $186,968.   Going Concern The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since inception resulting in an accumulated deficit of $186,968 as of October 31, 2014 and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Companys ability to continue as a going concern.   The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock.   Recent Accounting Pronouncements Financial Accounting Standards Board (FASB) Accounting Standard Codification (ASC) 915-205 Development-Stage Entities and among the additional disclosures required as a development stage company are that the financial statements were identified as those of a development stage company, and that the statement of operations, stockholders deficit and cash flows disclosed activity since the date of our Inception (May 17, 2011) as a development stage company. Effective June 10, 2014, FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has elected to early adopt these provisions.

The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. On February 21, 2012, the Company issued 2,500,000 shares of its common stock at $0.001 per share for total proceeds of $2,500. For the year ended April 30, 2013, the Company issued 730,000 shares of common stock at a price of $0.03 per share for total cash proceeds of $21,900. As of October 31, 2014, the Company has outstanding 3,230,000 shares of its common stock.

For the period from inception on May 17, 2011 to October 31, 2014, a former shareholder advanced the Company $17,871. As of October 31, 2014, the total amount was $17,871. The advance is non-interest bearing, due upon demand and unsecured.   From inception (May 17, 2011) to October 31, 2014 a shareholder loaned the company $103,966. The loan bears interest at 3% annum, due on September 15, 2014, and unsecured. At the holders option the holder may convert all or part of the outstanding principal balance and accrued interest into common stock of the Company at a conversion price equal to $0.003 per share at any time. This loan is now in default. It is due upon demand and accrues 16% interest on default with a 10% default penalty accrual for the unpaid balance per the agreement carrying forward.   The Company has accrued $3,799 interest expense and $10,397 for the penalty accrual on default of the loan as of October 31, 2014.   In addition, in the event of a merger or acquisition and there remains an outstanding balance on the principal and accrued interest, the holder is entitled to an additional maximum of 20,460,000 common shares.

Going Concern The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since inception resulting in an accumulated deficit of $186,968 as of October 31, 2014 and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Companys ability to continue as a going concern.   The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock.

Recent Accounting Pronouncements Financial Accounting Standards Board (FASB) Accounting Standard Codification (ASC) 915-205 Development-Stage Entities and among the additional disclosures required as a development stage company are that the financial statements were identified as those of a development stage company, and that the statement of operations, stockholders deficit and cash flows disclosed activity since the date of our Inception (May 17, 2011) as a development stage company. Effective June 10, 2014, FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has elected to early adopt these provisions.

3799

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1. Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Oct. 31, 2014
Accounting Policies [Abstract]
Basis of Presentation	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the six months ended October 31, 2014, are not necessarily indicative of the results that may be expected for the fiscal year ended April 30, 2015. Organization and Description of Business. GILAX, CORP. (the “Company”) was incorporated under the laws of the State of Nevada on May 17, 2011 and intended to commence operations in the distribution of railway ties in North America.On October 25, 2013 Seidenschnur Verwaltungs AG purchased 2,500,000 shares of restricted stock of Gilax Corp., representing 77% of the shares in the Company from Aleksandr Gilev, its Director, for $150,000 in cash. On October 25, 2013 Aleksandr Gilev resigned his official position as Director of the Corporation. New Directors of the Corporation,changed business direction into acquiring various mineral properties that have the potential to yield high returns. The Company is in the development stage as defined under Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 915-205 "Development-Stage Entities.” Since inception through October 31, 2014 the Company has not generated any revenue and has accumulated losses of $186,968.
Going Concern	Going Concern The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since inception resulting in an accumulated deficit of $186,968 as of October 31, 2014 and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern. The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock.
Recent accounting pronouncements	Recent Accounting Pronouncements Financial Accounting Standards Board (“FASB”) Accounting Standard Codification (“ASC”) 915-205 “Development-Stage Entities” and among the additional disclosures required as a development stage company are that the financial statements were identified as those of a development stage company, and that the statement of operations, stockholders’ deficit and cash flows disclosed activity since the date of our Inception (May 17, 2011) as a development stage company. Effective June 10, 2014, FASB changed its regulations with respect to Development Stage Entities and these additional disclosures are no longer required for annual reporting periods beginning after December 15, 2014 with the option for entities to early adopt these new provisions. The Company has elected to early adopt these provisions.

- Definition

Disclosure of accounting policy for reporting when 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. If management's plans alleviate the substantial doubt about the entity's ability to continue as a going concern, disclosure of the principal conditions and events that initially raised the substantial doubt about the entity's ability to continue as a going concern would be expected to be considered. Disclose whether operations for the current or prior years generated sufficient cash to cover current obligations, whether waivers were obtained from creditors relating to the company's default under the provisions of debt agreements and possible effects of such conditions and events, such as: whether there is a possible need to obtain additional financing (debt or equity) or to liquidate certain holdings to offset future cash flow deficiencies. Disclose appropriate parent company information when parent is dependent upon remittances from subsidiaries to satisfy its obligations.

+ References+ Details

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3. Related Party Transactions	6 Months Ended
Oct. 31, 2014
Related Party Transactions [Abstract]
3. Related Party Transactions	For the period from inception on May 17, 2011 to October 31, 2014, a former shareholder advanced the Company $17,871. As of October 31, 2014, the total amount was $17,871. The advance is non-interest bearing, due upon demand and unsecured. From inception (May 17, 2011) to October 31, 2014 a shareholder loaned the company $103,966. The loan bears interest at 3% annum, due on September 15, 2014, and unsecured. At the holder’s option the holder may convert all or part of the outstanding principal balance and accrued interest into common stock of the Company at a conversion price equal to $0.003 per share at any time. This loan is now in default. It is due upon demand and accrues 16% interest on default with a 10% default penalty accrual for the unpaid balance per the agreement carrying forward. The Company has accrued $3,799 interest expense and $10,397 for the penalty accrual on default of the loan as of October 31, 2014. In addition, in the event of a merger or acquisition and there remains an outstanding balance on the principal and accrued interest, the holder is entitled to an additional maximum of 20,460,000 common shares.

3. Related Party Transactions

6 Months Ended

Oct. 31, 2014

3. Related Party Transactions

The Company has accrued $3,799 interest expense and $10,397 for the penalty accrual on default of the loan as of October 31, 2014.

- Definition

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

+ References+ Details

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BALANCE SHEETS (USD $)

Oct. 31, 2014

Apr. 30, 2014

Assets

Cash and cash equivalents $ 4,573 $ 276

Total current assets 4,573us-gaap_AssetsCurrent 276us-gaap_AssetsCurrent

Total Assets 4,573us-gaap_Assets 276us-gaap_Assets

Current Liabilities:

Accounts payable 26,108us-gaap_AccountsPayableCurrent 11,358us-gaap_AccountsPayableCurrent

Accounts payable - related party 5,000 2,000

Accrued expenses 14,196us-gaap_AccruedLiabilitiesCurrent 0us-gaap_AccruedLiabilitiesCurrent

Loan from shareholder 103,966us-gaap_DueToRelatedPartiesCurrent 81,840us-gaap_DueToRelatedPartiesCurrent

Advances 17,871 17,871

Total current liabilities 167,141us-gaap_LiabilitiesCurrent 113,069us-gaap_LiabilitiesCurrent

Total liabilities 167,141us-gaap_Liabilities 113,069us-gaap_Liabilities

Stockholders' Deficit

Common Stock, $0.001 par value, 75,000,000 shares authorized, 3,230,000 shares issued and outstanding as of October 31, 2014 and April 30, 2014 3,230us-gaap_CommonStockValue 3,230us-gaap_CommonStockValue

Additional paid-in-capital 21,170us-gaap_AdditionalPaidInCapital 21,170us-gaap_AdditionalPaidInCapital

Deficit accumulated during the development stage (186,968) (137,193)

Total stockholders' deficit (162,568)us-gaap_StockholdersEquity (112,793)us-gaap_StockholdersEquity

Total liabilities and stockholders' deficit $ 4,573 $ 276

BALANCE SHEETS (USD $)	Oct. 31, 2014	Apr. 30, 2014
Assets
Cash and cash equivalents	$ 4,573	$ 276
Total current assets	4,573us-gaap_AssetsCurrent	276us-gaap_AssetsCurrent
Total Assets	4,573us-gaap_Assets	276us-gaap_Assets
Current Liabilities:
Accounts payable	26,108us-gaap_AccountsPayableCurrent	11,358us-gaap_AccountsPayableCurrent
Accounts payable - related party	5,000	2,000
Accrued expenses	14,196us-gaap_AccruedLiabilitiesCurrent	0us-gaap_AccruedLiabilitiesCurrent
Loan from shareholder	103,966us-gaap_DueToRelatedPartiesCurrent	81,840us-gaap_DueToRelatedPartiesCurrent
Advances	17,871	17,871
Total current liabilities	167,141us-gaap_LiabilitiesCurrent	113,069us-gaap_LiabilitiesCurrent
Total liabilities	167,141us-gaap_Liabilities	113,069us-gaap_Liabilities
Stockholders' Deficit
Common Stock, $0.001 par value, 75,000,000 shares authorized, 3,230,000 shares issued and outstanding as of October 31, 2014 and April 30, 2014	3,230us-gaap_CommonStockValue	3,230us-gaap_CommonStockValue
Additional paid-in-capital	21,170us-gaap_AdditionalPaidInCapital	21,170us-gaap_AdditionalPaidInCapital
Deficit accumulated during the development stage	(186,968)	(137,193)
Total stockholders' deficit	(162,568)us-gaap_StockholdersEquity	(112,793)us-gaap_StockholdersEquity
Total liabilities and stockholders' deficit	$ 4,573	$ 276

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1. Organization and Business Operations

6 Months Ended

Oct. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

1. Organization and Business Operations

Organization and Description of Business.

Going Concern

Recent Accounting Pronouncements

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References+ Details

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2. Common Stock	6 Months Ended
2. Common Stock	Oct. 31, 2014
Equity [Abstract]
2. Common Stock	The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. On February 21, 2012, the Company issued 2,500,000 shares of its common stock at $0.001 per share for total proceeds of $2,500. For the year ended April 30, 2013, the Company issued 730,000 shares of common stock at a price of $0.03 per share for total cash proceeds of $21,900. As of October 31, 2014, the Company has outstanding 3,230,000 shares of its common stock.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

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BALANCE SHEETS (Parenthetical) (USD $)	Oct. 31, 2014	Apr. 30, 2014
Statement of Financial Position [Abstract]
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	75,000,000us-gaap_CommonStockSharesAuthorized	75,000,000us-gaap_CommonStockSharesAuthorized
Common stock shares issued	3,230,000us-gaap_CommonStockSharesIssued	3,230,000us-gaap_CommonStockSharesIssued
Common stock shares outstanding	3,230,000us-gaap_CommonStockSharesOutstanding	3,230,000us-gaap_CommonStockSharesOutstanding

XML 23 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information	6 Months Ended
Document and Entity Information	Oct. 31, 2014	Dec. 17, 2014
Document and Entity Information:
Entity Registrant Name	GILAX, CORP.
Document Type	10-Q
Document Period End Date	Oct. 31, 2014
Amendment Flag	false
Entity Central Index Key	0001542934
Current Fiscal Year End Date	--04-30
Entity Common Stock, Shares Outstanding		3,230,000dei_EntityCommonStockSharesOutstanding
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	2015
Document Fiscal Period Focus	Q2

XML 24 R4.htm IDEA: XBRL DOCUMENT

STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended
STATEMENTS OF OPERATIONS (USD $)	Oct. 31, 2014	Oct. 31, 2013	Oct. 31, 2014	Oct. 31, 2013
Income Statement [Abstract]
Revenues	$ 0us-gaap_Revenues	$ 0us-gaap_Revenues	$ 0us-gaap_Revenues	$ 0us-gaap_Revenues
General and administrative expenses	25,149us-gaap_GeneralAndAdministrativeExpense	4,709us-gaap_GeneralAndAdministrativeExpense	49,775us-gaap_GeneralAndAdministrativeExpense	11,681us-gaap_GeneralAndAdministrativeExpense
Net loss from operations	(25,149)us-gaap_OperatingIncomeLoss	(4,709)us-gaap_OperatingIncomeLoss	(49,775)us-gaap_OperatingIncomeLoss	(11,681)us-gaap_OperatingIncomeLoss
Net loss	$ (25,149)us-gaap_NetIncomeLoss	$ (4,709)us-gaap_NetIncomeLoss	$ (49,775)us-gaap_NetIncomeLoss	$ (11,681)us-gaap_NetIncomeLoss
Loss per common share - Basic and Diluted	$ (0.01)us-gaap_EarningsPerShareBasicAndDiluted	$ 0.00us-gaap_EarningsPerShareBasicAndDiluted	$ (0.02)us-gaap_EarningsPerShareBasicAndDiluted	$ 0.00us-gaap_EarningsPerShareBasicAndDiluted
Weighted Average Number of Common Shares Outstanding - Basic and Diluted	3,230,000	3,230,000	3,230,000	3,230,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References+ Details

XML 25 R12.htm IDEA: XBRL DOCUMENT

3. Related Party Transactions (Details Narrative) (USD $)	6 Months Ended	12 Months Ended
	Oct. 31, 2014	Apr. 30, 2014
Related Party Transactions Details Narrative
Advances from former shareholder	$ 17,871	$ 17,871
Loans from stockholder	103,966us-gaap_DueToRelatedPartiesCurrent	81,840us-gaap_DueToRelatedPartiesCurrent
Interest rate on loan		3.00%
Maturity date on loan		Sep. 15, 2014
Conversion rate		$ 0.0003
Interest expense	3,799us-gaap_InterestExpenseRelatedParty
Accrued Penalty	$ 10,397GLXC_AccruedPenaltyRelatedParty

- Definition

The aggregate obligations owed to related parties other than affiliates, officers or stockholders (for example, owner's immediate families or employee pension trusts) at the financial statement date. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

+ References+ Details

- Definition

Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).

+ References+ Details

XML 26 R11.htm IDEA: XBRL DOCUMENT

2. Common Stock (Details Narrative) (USD $)	12 Months Ended
2. Common Stock (Details Narrative) (USD $)	Apr. 30, 2013	Apr. 30, 2012
Equity [Abstract]
Stock issued, shares	730,000	2,500,000
Stock issued, value	$ 21,900	$ 2,500

XML 27 R5.htm IDEA: XBRL DOCUMENT

STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended		41 Months Ended
STATEMENTS OF CASH FLOWS (USD $)	Oct. 31, 2014	Oct. 31, 2013	Oct. 31, 2014
Operating Activities
Net loss	$ (49,775)us-gaap_NetIncomeLoss	$ (11,681)us-gaap_NetIncomeLoss	$ (186,968)us-gaap_NetIncomeLoss
Decrease (Increase) in Operating Assets:
Prepaid Expenses	0	4,000
Increase (Decrease) in Operating Liabilities:
Accounts Payable and accrued expenses	28,946	0
Accounts Payable - related party	3,000	575
Net cash used in operating activities	(17,829)	(7,106)
Financing Activities
Proceeds from sale of common stock	0	0
Proceeds from shareholder loan	22,126us-gaap_ProceedsFromRelatedPartyDebt
Proceeds from advances	0GLXC_ProceedsFromAdvances	7,100GLXC_ProceedsFromAdvances
Net cash provided by financing activities	22,126	7,100
Net change in cash and equivalents	4,297	(6)
Cash and equivalents at beginning of the period	276us-gaap_CashEquivalentsAtCarryingValue	282us-gaap_CashEquivalentsAtCarryingValue
Cash and equivalents at end of the period	4,573us-gaap_CashEquivalentsAtCarryingValue	276us-gaap_CashEquivalentsAtCarryingValue	4,573us-gaap_CashEquivalentsAtCarryingValue
Supplemental cash flow information:
Interest	0us-gaap_InterestPaid	0us-gaap_InterestPaid
Taxes	$ 0us-gaap_IncomeTaxesPaid	$ 0us-gaap_IncomeTaxesPaid

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1. Summary of Significant Accounting Policies (Details Narrative) (USD $)	3 Months Ended		6 Months Ended		41 Months Ended
	Oct. 31, 2014	Oct. 31, 2013	Oct. 31, 2014	Oct. 31, 2013	Oct. 31, 2014
Accounting Policies [Abstract]
Loss since inception	$ (25,149)us-gaap_NetIncomeLoss	$ (4,709)us-gaap_NetIncomeLoss	$ (49,775)us-gaap_NetIncomeLoss	$ (11,681)us-gaap_NetIncomeLoss	$ (186,968)us-gaap_NetIncomeLoss

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References+ Details

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