canfieldl10q9302013.htm

0001079974-13-000711.txt : 20131113 0001079974-13-000711.hdr.sgml : 20131113 20131113171727 ACCESSION NUMBER: 0001079974-13-000711 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20130930 FILED AS OF DATE: 20131113 DATE AS OF CHANGE: 20131113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Canfield Medical Supply, Inc. CENTRAL INDEX KEY: 0001553788 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOME HEALTH CARE SERVICES [8082] IRS NUMBER: 341720075 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-182639 FILM NUMBER: 131215635 BUSINESS ADDRESS: STREET 1: 4120 BOARDMAN-CANFIELD ROAD CITY: CANFIELD STATE: OH ZIP: 44406 BUSINESS PHONE: (330) 533-1914 MAIL ADDRESS: STREET 1: 4120 BOARDMAN-CANFIELD ROAD CITY: CANFIELD STATE: OH ZIP: 44406 10-Q 1 canfieldl10q9302013.htm FOR THE QUARTERLY PERIOD ENDED SEPTEMBER 30, 2013 canfieldl10q9302013.htm

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2013

¨ 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. 333-182639

CANFIELD MEDICAL SUPPLY, INC.

(Name of registrant in its charter)

Colorado	34-1720075
(State or other jurisdiction of incorporation or formation)	(I.R.S. employer identification number)

4120 Boardman Canfield Road, Canfield, Ohio 44406

(Address of principal executive offices)

(330) 533-1914

(Registrant’s telephone number, including area code)

Not Applicable

(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.

x Yes ¨ No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

¨ Yes x No

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

Large accelerated filer ¨		Accelerated filer ¨
Non-accelerated filer ¨ (Do not check if a smaller reporting company)		Smaller reporting company x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

¨ Yes x No

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. On October 31, 2013, there were 9,750,800 shares of Common Stock issued and outstanding.

CANFIELD MEDICAL SUPPLY, INC.

FORM 10-Q

TABLE OF CONTENTS

		Page
PART I. FINANCIAL INFORMATION

Item 1.	Financial Statements	3
	Balance sheets	3
	Statements of operations	4
	Statements of cash flows	5
	Notes to unaudited consolidated financial statements	6

Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	8

Item 3.	Quantitative and Qualitative Disclosures about Market Risk	9

Item 4.	Controls and Procedures	9

PART II. OTHER INFORMATION

Item 1.	Legal Proceedings	10

Item 1A.	Risk Factors	10

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	10

Item 3.	Defaults Upon Senior Securities	10

Item 4.	Mine Safety Disclosures	10

Item 5.	Other Information	10

Item 6.	Exhibits	10

	Signatures	11

- 2 -

PART I—FINANCIAL INFORMATION

Item 1. Financial Statements.

CANFIELD MEDICAL SUPPLY, INC.

BALANCE SHEETS

	Dec. 31, 2012			Sept 30., 2013
				(Unaudited)

ASSETS

Current assets
Cash	$	7,352		$	28,888
Accounts receivable		14,459			46,162
Total current assets		21,811			75,050

Total Assets	$	21,811		$	75,050

LIABILITIES & STOCKHOLDERS' EQUITY

Current liabilities
Accounts payable	$	20,633		$	36,293
Related party payables		6,000			7,500
Notes payable		85,500			83,250
Total current liabilities		112,133			127,043

Total Liabilities	$	112,133		$	127,043

Stockholders' Equity
Preferred stock, no par value; 5,000,000 shares authorized; No shares issued & outstanding	$	-		$	-
Common stock, no par value; 100,000,000 shares authorized; 9,500,000 (2012) and 9,750,800 (2013) shares issued and outstanding		15,500			78,200
Additional paid in capital		-			-
Retained earnings (deficit)		(105,822	)		(130,193	)

Total Stockholders' Equity		(90,322	)		(51,993	)

Total Liabilities and Stockholders' Equity	$	21,811		$	75,050

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

- 3 -

CANFIELD MEDICAL SUPPLY, INC.

STATEMENTS OF OPERATIONS

(Unaudited)

	Three Months Ended						Nine Months Ended
	Sept. 30,						Sept. 30,
	2012			2013			2012			2013


Sales (net of returns)	$	89,653		$	141,849		$	245,127		$	297,569
Consulting revenue		-			-			-			-
Other revenue		-			-			-			-
Cost of goods sold		32,169			78,520			101,729			148,392

Gross profit		57,484			63,329			143,398			149,177

Operating expenses:
General and administrative		53,542			73,335			144,197			170,737
		53,542			73,335			144,197			170,737

Income (loss) from operations		3,942			(10,006	)		(799	)		(21,560	)

Other income (expense):
Interest income		5			8			7			8
Interest expense		(944	)		(1,162	)		(2,620	)		(2,819	)
		(939	)		(1,154	)		(2,613	)		(2,811	)

Income (loss) before provision for income taxes		3,003			(11,160	)		(3,412	)		(24,371	)

Provision for income tax		-			-			-			-

Net income (loss)	$	3,003		$	(11,160	)	$	(3,412	)	$	(24,371	)

Net income (loss) per share
(Basic and fully diluted)	$	0.00		$	(0.00	)	$	0.00		$	0.00

Weighted average number of common shares outstanding		9,500,000			9,625,400			9,166,667			9,541,800

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

- 4 -

CANFIELD MEDICAL SUPPLY, INC.

STATEMENTS OF CASH FLOWS

(Unaudited)

	Nine Months Ended
	Sept. 30,
	2012			2013

Cash Flows From Operating Activities:
Net income (loss)	$	(3,412	)	$	(24,371	)

Adjustments to reconcile net loss to net cash provided by (used for) operating activities:
Accounts receivable		(6,807	)		(31,703	)
Accounts payable		(5,708	)		15,660
Accrued interest payable		(277	)		-
Net cash provided by (used for) operating activities		(16,204	)		(40,414	)

Cash Flows From Investing Activities:
		-			-
Net cash provided by (used for) investing activities		-			-

Cash Flows From Financing Activities:
Notes payable - payments		(2,500	)		(2,250	)
Related party payable		5,000			1,500
Sales of common stock		15,000			62,700
Net cash provided by (used for) financing activities		17,500			61,950

Net Increase (Decrease) In Cash		1,296			21,536

Cash At The Beginning Of The Period		6,431			7,352

Cash At The End Of The Period	$	7,727		$	28,888

Schedule Of Non-Cash Investing And Financing Activities
None

Supplemental Disclosure
Cash paid for interest	$	2,620		$	2,819
Cash paid for income taxes	$	-		$		-

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

- 5 -

CANFIELD MEDICAL SUPPLY, INC.

NOTES TO FINANCIAL STATEMENTS

(UNAUDITED)

NOTE 1. ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Canfield Medical Supply, Inc. (the “Company”), was incorporated in the State of Ohio on September 3, 1992 and changed domicile to Colorado on April 18, 2012. The Company sells medical supplies to clinics, hospitals and other end users.

Basis of Presentation

The accompanying unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

Use of Estimates

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

Cash and cash equivalents

The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.

Accounts receivable

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.

Property and equipment

Property and equipment are recorded at cost and depreciated under accelerated or straight line methods over each item's estimated useful life.

- 6 -

CANFIELD MEDICAL SUPPLY, INC.

NOTES TO FINANCIAL STATEMENTS

(UNAUDITED)

NOTE 1. ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued):

Revenue recognition

Revenue is recognized on an accrual basis as earned under contract terms. Specifically, revenue from product sales is recognized subsequent to a customer ordering a product at an agreed upon price, delivery has occurred, and collectability is reasonably assured.

Income tax

The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Net income (loss) per share

The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.

Financial Instruments

The carrying value of the Company’s financial instruments, as reported in the accompanying balance sheets, approximates fair value.

Long-Lived Assets

In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.

- 7 -

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

The following discussion and analysis should be read in conjunction with the Financial Statements (unaudited) and Notes to Financial Statements (unaudited) filed herein.

BUSINESS OVERVIEW

We primarily provide services to the rehabilitation market, which consists primarily of home medical equipment and supplies. More than 50% of our revenues are derived from the sale and rental of durable home medical equipment including such items as wheeled walkers, manual and power wheelchairs, hospital beds, ramps, bedside commodes, and miscellaneous bathroom equipment. The balance of our revenue is from the sale of various home medical supplies including diabetic testing, incontinence, ostomy, wound care, and catheter care. Our emphasis is on helping patients with mobility related limitations, but our overall business is aimed at helping patients remain in their homes instead of having to go to hospitals, rehab centers and other similar facilities. Most of the equipment and supplies that we sell are prescribed by a physician as part of an overall care plan.

RESULTS OF OPERATION FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2013 AS COMPARED TO THE THREE MONTHS ENDED SEPTEMBER 30, 2012.

Revenues for the three months ended September 30, 2013 were $141,849 as compared to the revenues of $89,653 for the three months ended September 30, 2012. The 58% increase in sales in the most recent three months was due to the large increase in number of patients the Company is billing. The Company won the competitive bidding with Medicare in the Mahoning Valley for wheelchairs, enteral tube feeding and pressure reduction services which was effective July 1, 2013, and as a result, the Company’s patient census has increased from an average of approximately 85 prior to July 1 to about 170 patients by the end of the third quarter.

Cost of goods sold for the three months ended September 30, 2013 were $78,520 as compared to cost of goods sold for the three months ended September 30, 2012 of $32,169. The 144% increase in cost of goods sold is primarily due to the increase in sales and inventory levels resulting from the competitive bidding. The profit margins declined because of a 45% reduction in the Medicare payment for the Company’s products. The significant increase in sales has also forced the Company to more than triple its inventory of certain products in order to accommodate the patient demand.

The only operating expenses during these periods consisted of general and administrative expenses which were $73,335 in the three months ended September 30, 2013 as compared to $53,542 for the three months ended September 30, 2012. The 37% increase in operating expenses was due to a significant increase in hours worked by hourly employees, the addition of 2 more part-time employees and the addition of one delivery van.

The net loss for the three months ended September 30, 2013 was ($11,160) as compared to a net income of $3,003 for the three months ended September 30, 2012. The primary reason for the change from a small income in 2012 to a small loss in 2013 was the $19,793 increase in operating expenses in the three months ended September 30, 2013.

RESULTS OF OPERATION FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2013 AS COMPARED TO THE NINE MONTHS ENDED SEPTEMBER 30, 2012.

Revenues for the nine months ended September 30, 2013 were $297,569 as compared to the revenues of $245,127 for the nine months ended September 30, 2012. The 21% increase in sales is primarily due to the significant increase in sales for the most recent three months of the nine month period due to winning the competitive bidding described above in the three month comparisons.

Cost of goods sold for the nine months ended September 30, 2013 were $148,392 as compared to cost of goods sold for the nine months ended September 30, 2012 of $101,729. The 46% increase in cost of goods sold is primarily due to the increase in the sales volume in the last three months of the nine month period combined with the fact that since July 1, 2013, Medicare has reduced the amount it is paying the Company for its products. The Company has also recently been forced to more than triple its inventory of certain products in order to accommodate the patient demand.

- 8 -

The only operating expenses during these periods consisted of general and administrative expenses which were $170,737 in the nine months ended September 30, 2013 as compared to $144,197 for the nine months ended September 30, 2012. The 18% increase in operating expenses was due to an increase in operating expenses in the last three months of the nine month period. This increase was due to a significant increase in hours worked by hourly employees, the addition of 2 more part-time employees and the addition of one delivery van.

The net loss for the nine months ended September 30, 2013 was ($24,371) as compared to a net loss of ($3,412) for the nine months ended September 30, 2012. The primary reason for the increased loss in the first nine months of 2013 was the $26,540 increase in operating expenses in the 2013 nine month period which was due to competitive bidding.

LIQUIDITY AND CAPITAL RESOURCES

As of September 30, 2013, we had negative working capital of ($51,993) compared to negative working capital of ($90,322) as of December 31, 2012.

Net cash used for operating activities during the nine months ended September 30, 2013 was $40,414 as compared to net cash used for operating activities in the nine months ended September 30, 2012 of $16,204. The primary reason for the $24,210 increase in cash used for operating activities was the $20,959 increase in net loss.

Net cash provided by financing activities during the nine months ended September 30, 2013 was $61,950 as compared to $17,500 provided by financing activities in the nine months ended September 30, 2012. The Company received $62,700 in gross proceeds from its initial public offering during September 2013.

Due to the uncertainty of our ability to meet our operational expenses, in their report on our audited financial statements as of and for the years ended December 31, 2012 and 2011, our independent auditors included an explanatory paragraph regarding concerns about our ability to continue as a going concern. There is substantial doubt about our ability to continue as a going concern as we have losses for the year ended December 31, 2011 of ($53,096), for the year ended December 31, 2012 of ($12,635) and a negative working capital and a stockholders’ deficit.

CONTRACTUAL OBLIGATIONS

None.

OFF-BALANCE SHEET ARRANGEMENTS

We do not have any off-balance sheet arrangements (as that term is defined in Item 303 of Regulation S-K) that are reasonably likely to have a current or future material effect on our financial condition, revenue or expenses, results of operations, liquidity, capital expenditures or capital resources.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Not applicable.

Item 4. Controls and Procedures.

(a) Evaluation of Disclosure Controls and Procedures.

Our Chief Executive Officer and Principal Financial Officer have evaluated the effectiveness of the design and operations of our disclosure controls and procedures as of the end of the period covered by this quarterly report, and have concluded that our disclosure controls and procedures are adequate.

(b) Changes in Internal Control over Financial Reporting.

No change in our internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) occurred during the period covered by this report that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

- 9 -

PART II – OTHER INFORMATION

Item 1. Legal Proceedings.

None.

Item 1A. Risk Factors.

Not applicable.

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

We received a total of $62,700 in gross proceeds from the sale of 250,800 shares of common stock in our initial public offering which was closed on September 10, 2013. The effective date of the registration statement for our initial public offering was February 12, 2013 and the SEC file number was 333-182639. The offering terminated on September 10, 2013, which was the end of the offering period, and 949,200 shares which were registered for sale by the Company were not sold.

The Company has paid a total of $60,082 for offering expenses as follows: legal fees and SEC filing fees ($26,885); accounting and auditing fees ($29,160); escrow agent fees ($3,729); and printing expenses ($308). There were no payments made to officers or directors of the Company or to affiliates of the Company. The net offering proceeds after deducting the above expenses was $2,618. Since the offering was closed, the only other expenditure from the offering proceeds through October 31, 2013 was the payment of $15,000 to a broker-dealer to get the Company’s common stock OTC eligible.

The registration statement also registered 1,500,000 shares of common stock to be offered by the selling shareholders. The selling shareholders have not started offering any of their shares for sale.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

None.

Item 6. Exhibits.

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

Exhibit		Description

31.1		Certification of CEO and Principal Executive Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) - Filed herewith electronically

31.2		Certification of CFO and Principal Financial and Accounting Officer pursuant to Rule 13a-14(a) or Rule 15d-14(a) - Filed herewith electronically

32.1		Certification of CEO and Principal Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 - Filed herewith electronically

32.2		Certification of CFO and Principal Financial and Accounting Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 - Filed herewith electronically

101		XBRL Exhibits

- 10 -

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.

		CANFIELD MEDICAL SUPPLY, INC.


Date: November 12, 2013	By:	/s/ Michael J. West
		Michael J. West, President and CEO (Principal Executive Officer)


Date: November 12, 2013	By:	/s/ Stephen H. West
		Stephen H. West, CFO (Principal Financial Officer and Principal Accounting Officer)

EX-31.1 2 ex31_1.htm EXHIBIT 31.1 ex31_1.htm

Exhibit 31.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Michael J. West, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Canfield Medical Supply, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the of the registrant as of, and for, the periods presented in this report;

4. The registrant's other certifying officer 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 the 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 is made known to us by others within the registrant, 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 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: November 12, 2013

/s/ Michael J. West

Michael J. West

Chief Executive Officer

(Principal Executive Officer)

EX-31.2 3 ex31_2.htm EXHIBIT 31.2 ex31_2.htm

Exhibit 31.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Stephen H. West, certify that:

1. I have reviewed this quarterly report on Form 10-Q of Canfield Medical Supply, Inc.;

3. Based on my knowledge, the financial statements, and other financial information included in this annual report, fairly present in all material respects the financial condition, results of operations and cash flows of the of the registrant as of, and for, the periods presented in this report;

(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: November 12, 2013

/s/ Stephen H. West

Stephen H. West

Chief Financial Officer

(Principal Financial Officer and

Principal Accounting Officer)

EX-32.1 4 ex32.htm EXHIBIT 32.1 ex32.htm

Exhibit 32.1

CERTIFICATION OF CHIEF EXECUTIVE OFFICER

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 Form 10-Q of Canfield Medical Supply, Inc., a company duly formed under the laws of Colorado (the "Company"), for the quarter ended September 30, 2013, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Michael J. West, President (Chief Executive Officer) of the Company, hereby certifies, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to the best of his knowledge, that:

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

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


Date: November 12, 2013	Michael J. West
	Chief Executive Officer
	(Principal Executive Officer)

This certification accompanies this Report pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

A signed original of this written statement required by Section 906 has been provided to Canfield Medical Supply, Inc. and will be retained by Canfield Medical Supply, Inc. and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32.2 5 ex32_2.htm EXHIBIT 32.2 ex32_2.htm

Exhibit 32.2

CERTIFICATION OF CHIEF FINANCIAL OFFICER

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 Form 10-Q of Canfield Medical Supply, Inc., a company duly formed under the laws of Colorado (the "Company"), for the quarter ended September 30, 2013, as filed with the Securities and Exchange Commission on the date hereof (the "Report"), Stephen H. West, Chief Financial Officer of the Company, hereby certifies, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, to the best of his knowledge, that:

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

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

Date: November 12, 2013
	Stephen H. West
	Chief Financial Officer
	(Principal Financial Officer and
	Principal Accounting Officer)

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NOTE 1. ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   Canfield Medical Supply, Inc. (the Company), was incorporated in the State of Ohio on September 3, 1992 and changed domicile to Colorado on April 18, 2012. The Company sells medical supplies to clinics, hospitals and other end users.   Basis of Presentation   The accompanying unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year.   Use of Estimates   The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.   Cash and cash equivalents   The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.   Accounts receivable   The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.   Property and equipment   Property and equipment are recorded at cost and depreciated under accelerated or straight line methods over each item's estimated useful life.   Revenue recognition   Revenue is recognized on an accrual basis as earned under contract terms. Specifically, revenue from product sales is recognized subsequent to a customer ordering a product at an agreed upon price, delivery has occurred, and collectability is reasonably assured.   Income tax   The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.   Net income (loss) per share   The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.   Financial Instruments   The carrying value of the Companys financial instruments, as reported in the accompanying balance sheets, approximates fair value.   Long-Lived Assets   In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.

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

Cash and cash equivalents   The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.

Property and equipment   Property and equipment are recorded at cost and depreciated under accelerated or straight line methods over each item's estimated useful life.

Revenue recognition   Revenue is recognized on an accrual basis as earned under contract terms. Specifically, revenue from product sales is recognized subsequent to a customer ordering a product at an agreed upon price, delivery has occurred, and collectability is reasonably assured.

Income tax   The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Net income (loss) per share   The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.

Financial Instruments   The carrying value of the Companys financial instruments, as reported in the accompanying balance sheets, approximates fair value.

Long-Lived Assets   In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.

Basis of Presentation   The accompanying unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year.

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Accounts receivable   The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.

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Statements of Operations (USD $)
3 Months Ended 9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Income Statement [Abstract]

Sales (net of returns) $ 141,849 $ 89,653 $ 297,569 $ 245,127

Consulting revenue

Other revenue

Cost of goods sold 78,520 32,169 148,392 101,729

Gross profit 63,329 57,484 149,177 143,398

Operating expenses:

General and administrative 73,335 53,542 170,737 144,197

Total Operating Exepense 73,335 53,542 170,737 144,197

Income (loss) from operations (10,006) 3,942 (21,560) (799)

Other income (expense):

Interest income 8 5 8 7

Interest expense (1,162) (944) (2,819) (2,620)

Total other income (expense) (1,154) (939) (2,811) (2,613)

Income (loss) before provision for income taxes (11,160) 3,003 (24,371) (3,412)

Provision for income tax

Net income (loss) $ (11,160) $ 3,003 $ (24,371) $ (3,412)

Net income (loss) per share (basic and fully diluted) $ 0.00 $ 0.00 $ 0.00 $ 0.00

Weighted average number of common shares outstanding 9,625,400 9,500,000 9,541,800 9,166,667

Statements of Operations (USD $)	3 Months Ended	9 Months Ended
Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]
Sales (net of returns)	$ 141,849	$ 89,653	$ 297,569	$ 245,127
Consulting revenue
Other revenue
Cost of goods sold	78,520	32,169	148,392	101,729
Gross profit	63,329	57,484	149,177	143,398
Operating expenses:
General and administrative	73,335	53,542	170,737	144,197
Total Operating Exepense	73,335	53,542	170,737	144,197
Income (loss) from operations	(10,006)	3,942	(21,560)	(799)
Other income (expense):
Interest income	8	5	8	7
Interest expense	(1,162)	(944)	(2,819)	(2,620)
Total other income (expense)	(1,154)	(939)	(2,811)	(2,613)
Income (loss) before provision for income taxes	(11,160)	3,003	(24,371)	(3,412)
Provision for income tax
Net income (loss)	$ (11,160)	$ 3,003	$ (24,371)	$ (3,412)
Net income (loss) per share (basic and fully diluted)	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted average number of common shares outstanding	9,625,400	9,500,000	9,541,800	9,166,667

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1 ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1. ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Canfield Medical Supply, Inc. (the “Company”), was incorporated in the State of Ohio on September 3, 1992 and changed domicile to Colorado on April 18, 2012. The Company sells medical supplies to clinics, hospitals and other end users. Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash and cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents. Accounts receivable The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary. Property and equipment Property and equipment are recorded at cost and depreciated under accelerated or straight line methods over each item's estimated useful life. Revenue recognition Revenue is recognized on an accrual basis as earned under contract terms. Specifically, revenue from product sales is recognized subsequent to a customer ordering a product at an agreed upon price, delivery has occurred, and collectability is reasonably assured. Income tax The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. Net income (loss) per share The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share. Financial Instruments The carrying value of the Company’s financial instruments, as reported in the accompanying balance sheets, approximates fair value. Long-Lived Assets In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.

1 ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 1. ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Use of Estimates

Cash and cash equivalents

The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.

Accounts receivable

The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.

Property and equipment

Property and equipment are recorded at cost and depreciated under accelerated or straight line methods over each item's estimated useful life.

Revenue recognition

Income tax

Net income (loss) per share

Financial Instruments

The carrying value of the Company’s financial instruments, as reported in the accompanying balance sheets, approximates fair value.

Long-Lived Assets

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

+ References+ Details

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Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0	$ 0
Preferred stock, authorized shares	5,000,000	5,000,000
Preferred stock, issued shares
Preferred stock, outstanding shares
Common stock, par value	$ 0	$ 0
Common stock, authorized shares	100,000,000	100,000,000
Common stock, issued shares	9,750,800	9,500,000
Common stock, outstanding shares	9,750,800	9,500,000

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Statements of Cash Flows (USD $)	9 Months Ended
Statements of Cash Flows (USD $)	Sep. 30, 2013	Sep. 30, 2012
Cash Flows From Operating Activities:
Net income (loss)	$ (24,371)	$ (3,412)
Adjustments to reconcile net loss to net cash provided by (used for) operating activities:
Accounts receivable	(31,703)	(6,807)
Accounts payable	15,660	(5,708)
Accrued interest payable		(277)
Net cash provided by (used for) operating activities	(40,414)	(16,204)
Cash Flows From Investing Activities:
Net cash provided by (used for) investing activities
Cash Flows From Financing Activities:
Notes payable - payments	(2,250)	(2,500)
Related party payable	1,500	5,000
Sales of common stock	62,700	15,000
Net cash provided by (used for) financing activities	61,950	17,500
Net Increase (Decrease) in Cash	21,536	1,296
Cash At The Beginning Of The Period	7,352	6,431
Cash At The End Of The Period	28,888	7,727
Supplemental Disclosure
Cash paid for interest	2,819	2,620
Cash paid for income taxes

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Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current Assets
Cash	$ 28,888	$ 7,352
Accounts receivable	46,162	14,459
Total Current Assets	75,050	21,811
Total Assets	75,050	21,811
Current Liabilities
Accounts payable	36,293	20,633
Related party payables	7,500	6,000
Notes payable	83,250	85,500
Total Current Liabilities	127,043	112,133
Total Liabilities	127,043	112,133
Stockholders' Equity
Preferred stock, no par value; 5,000,000 shares authorized; no shares issued and outstanding
Common stock, no par value; 100,000,000 shares authorized; 9,500,000 (2012) and 9,750,800 (2013) shares issued and outstanding	$ 78,200	$ 15,500
Additional paid in capital
Retained earnings (deficit)	(130,193)	(105,822)
Total Stockholders' Equity	(51,993)	(90,322)
Total Liabilities and Stockholders' Equity	$ 75,050	$ 21,811

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1 ORGANIZATION, OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and disclosures required by generally accepted accounting principles for complete financial statements. All adjustments which are, in the opinion of management, necessary for a fair presentation of the results of operations for the interim periods have been made and are of a recurring nature unless otherwise disclosed herein. The results of operations for such interim periods are not necessarily indicative of operations for a full year.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
Cash and cash equivalents	Cash and cash equivalents The Company considers all highly liquid investments with an original maturity of three months or less as cash equivalents.
Accounts receivable	Accounts receivable The Company reviews accounts receivable periodically for collectability and establishes an allowance for doubtful accounts and records bad debt expense when deemed necessary.
Property and equipment	Property and equipment Property and equipment are recorded at cost and depreciated under accelerated or straight line methods over each item's estimated useful life.
Revenue recognition	Revenue recognition Revenue is recognized on an accrual basis as earned under contract terms. Specifically, revenue from product sales is recognized subsequent to a customer ordering a product at an agreed upon price, delivery has occurred, and collectability is reasonably assured.
Income tax	Income tax The Company accounts for income taxes pursuant to ASC 740. Under ASC 740 deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss carryforwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.
Net income (loss) per share	Net income (loss) per share The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company's preferred stock (if any), are not included in the computation if the effect would be anti-dilutive and would increase the earnings or decrease loss per share.
Financial Instruments	Financial Instruments The carrying value of the Company’s financial instruments, as reported in the accompanying balance sheets, approximates fair value.
Long-Lived Assets	Long-Lived Assets In accordance with ASC 350, the Company regularly reviews the carrying value of intangible and other long-lived assets for the existence of facts or circumstances, both internally and externally, that suggest impairment. If impairment testing indicates a lack of recoverability, an impairment loss is recognized by the Company if the carrying amount of a long-lived asset exceeds its fair value.

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Document and Entity Information
9 Months Ended

Sep. 30, 2013

Oct. 31, 2013

Document And Entity Information

Entity Registrant Name CANFIELD MEDICAL SUPPLY, INC.

Entity Central Index Key 0001553788

Document Type 10-Q

Document Period End Date Sep. 30, 2013

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Is Entity a Well-known Seasoned Issuer? No

Is Entity a Voluntary Filer? No

Is Entity's Reporting Status Current? Yes

Entity Filer Category Smaller Reporting Company

Entity Common Stock, Shares Outstanding 9,750,800

Document Fiscal Period Focus Q3

Document Fiscal Year Focus 2013

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Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2013	Oct. 31, 2013
Document And Entity Information
Entity Registrant Name	CANFIELD MEDICAL SUPPLY, INC.
Entity Central Index Key	0001553788
Document Type	10-Q
Document Period End Date	Sep. 30, 2013
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		9,750,800
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2013