csmo_10k.htm

0001477932-17-000329.txt : 20170118 0001477932-17-000329.hdr.sgml : 20170118 20170118160651 ACCESSION NUMBER: 0001477932-17-000329 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 28 CONFORMED PERIOD OF REPORT: 20150630 FILED AS OF DATE: 20170118 DATE AS OF CHANGE: 20170118 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COSMO VENTURES INC CENTRAL INDEX KEY: 0001575295 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-CATALOG & MAIL-ORDER HOUSES [5961] IRS NUMBER: 331227173 STATE OF INCORPORATION: NV FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-188873 FILM NUMBER: 17533536 BUSINESS ADDRESS: STREET 1: 1516 E TROPICANA AVE, SUITE 155 CITY: LAS VEGAS STATE: NV ZIP: 89119 BUSINESS PHONE: (964)658-0248 MAIL ADDRESS: STREET 1: 1516 E TROPICANA AVE, SUITE 155 CITY: LAS VEGAS STATE: NV ZIP: 89119 10-Q 1 csmo_10q.htm FORM 10-Q csmo_10k.htm

UNITED STATES

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 June 30, 2015

Commission File Number 333-1888873

COSMO VENTURES INC.
(Exact name of registrant as specified in its charter)

Nevada

33-1227173
(State or other jurisdiction of incorporation or organization)

(I.R.S. Employer Identification No.)

VPO – Bham Distt, Hoshiarpur Tehsil Ghars, Punjab, India 14613

(Address of principal executive offices)(Zip Code)

800-582-3042

(Registrant’s telephone number, including area code)

N/A

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

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

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate 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
¨
Smaller reporting company
x
(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). x Yes ¨ No

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. ¨ Yes ¨ No

APPLICABLE ONLY TO CORPORATE ISSUERS:

As of January 18, 2017, there were 13,000,000 shares of common stock issued and outstanding.

TABLE OF CONTENTS

PART I — FINANCIAL INFORMATION.

Item 1.
Financial Statements.
3
Item 2.
Management’s Discussion and Analysis of Financial Condition and Results of Operations.
10
Item 3.
Quantitative and Qualitative Disclosures About Market Risk.
11
Item 4.
Controls and Procedures.
11

PART II — OTHER INFORMATION.

Item 1.
Legal Proceedings.
12
Item 1A.
Risk Factors.
12
Item 2.
Unregistered Sales of Securities and Use of Proceeds.
12
Item 3.
Defaults Upon Senior Securities.
12
Item 4.
Mining Safety Disclosure.
12
Item 5.
Other Information.
12
Item 6.
Exhibits.
13

2
Table of Contents

PART I—FINANCIAL INFORMATION

Item 1. Financial Statements.

Cosmo Ventures Inc.

FINANCIAL STATEMENTS

CONTENTS

Balance Sheets - As of June 30, 2015 and March 31, 2015
4
Statements of Operations - For the Three months ended June 30, 2015 and 2014
5
Statements of Cash Flows - For the Three months ended June 30, 2015 and 2014
6
Notes to Financial Statements
7

3
Table of Contents

COSMO VENTURES INC.

BALANCE SHEETS

As of June 30, 2015 and March 31, 2015

(unaudited)

June 30,
2015

March 31,
2015

ASSETS

CURRENT ASSETS

Cash

$ 4,408

$ 4,507

TOTAL ASSETS

$ 4,408

$ 4,507

LIABILITIES AND STOCKHOLDERS’ DEFICIT

CURRENT LIABILITIES

Accounts payable

$ 3,128

2,831

Due to related party

2,800

2,800

TOTAL CURRENT LIABILITIES

$ 5,928

$ 5,631

STOCKHOLDERS’ DEFICIT

Common stock - 75,000,000 shares authorized, $0.001 par value; 13,000,000 shares issued and outstanding

$ 13,000

$ 13,000

Additional paid-in capital

12,000

12,000

Stock subscriptions receivable

(6,000 )

(6,000 )
Accumulated deficit

(20,520 )

(20,124 )

TOTAL STOCKHOLDERS’ DEFICIT

(1,520 )

(1,124 )

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT

$ 4,408

$ 4,507

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

4
Table of Contents

COSMO VENTURES INC.

STATEMENTS OF OPERATIONS

For Three Months ended June 30, 2015 and 2014

(unaudited)

Three months
ended
June 30, 2015

Three months
ended
June 30, 2014

OPERATING EXPENSES

General and administrative

$ 396

2,148

TOTAL OPERATING EXPENSES

396

2,148

NET LOSS

$ (396 )

(2,148 )

LOSS PER COMMON SHARE – BASIC AND DILUTED

$ (0.00 )

(0.00 )

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING – BASIC AND DILUTED

13,000,000

13,000,000

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

5
Table of Contents

COSMO VENTURES INC.

STATEMENTS OF CASH FLOWS

For the Three Months ended June 30, 2015 and 2014

(unaudited)

Three
months ended
June 30, 2015

Three
months ended
June 30, 2014

CASH FLOWS FROM OPERATING ACTIVITIES

Net loss

$ (396 )

$ (2,148 )
Adjustments to reconcile net loss to net cash used in operating activities

Changes in operating assets and liabilities:

Accounts payable

297

500

NET CASH USED IN OPERATING ACTIVITIES

(99 )

(1,648 )

CASH FLOWS FROM INVESTING ACTIVITIES

-

-

CASH FLOWS FROM FINANCING ACTIVITIES

Proceeds from sales of common stock

-

4,285

Repayment of advances to related party

-

-

NET CASH PROVIDED BY FINANCING ACTIVITIES

-

4,285

NET INCREASE IN CASH

(99 )

2,637

CASH, BEGINNING OF PERIOD

4,507

2,705

CASH, END OF PERIOD

$ 4,408

5,342

NON-CASH INVESTINGAND FINANCING ACTIVITIES:

Common stock issued for related party payable

-

$ 5,000

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

6
Table of Contents

Cosmo Ventures Inc.

Notes to Financial Statements

NOTE 1 – NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company

Cosmo Ventures Inc. (the “Company”) was incorporated in the State of Nevada on February 3, 2013, with a year end of March 31. The Company intends to purchase overstocked inventory items from manufacturers and retailers and offer them to the public at discounted prices via a web-based on-line store.

Basis of Presentation – Unaudited Financial Statements

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended March 31, 2015 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended June 30, 2015 are not necessarily indicative of the results that may be expected for the year ending March 31, 2016.

Use of Estimates and Assumptions

Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain 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 period. Accordingly, actual results could differ from those estimates.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

Earnings (Loss) per Common Share

The basic earnings (loss) per common share is calculated by dividing the Company’s net income (loss) available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. As of June 30, 2015, there were no common stock equivalents outstanding.

7
Table of Contents

Income Taxes

The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

Stock-based Compensation

The Company estimates the fair value of each stock-based compensation award at the grant date by using Black-Scholes Option Pricing Model. The fair value determined represents the cost of the award and is recognized over the vesting period during which an employee is required to provide service in exchange for the award. As stock-based compensation expense is recognized based on awards ultimately expected to vest. Excess tax benefits, if any, are recognized as additional paid in capital.

Subsequent Events

The Company has evaluated all transactions through the financial statement issuance date for subsequent event disclosure consideration.

Recent Accounting Pronouncements

The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

8
Table of Contents

NOTE 2 – GOING CONCERN

To date the Company has generated no revenues from its business operations and has incurred operating losses of $20,520 since inception. As of June 30, 2015, the Company has a working capital deficit of $1,520. The Company requires additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

NOTE 3 – RELATED PARTY TRANSACTIONS

During the three-month periods ended June 30, 2015 and 2014, the Company’s CEO loaned the Company cash to support operations. Balances as of June 30, 2015 and March 31, 2015 were $2,800 and $2,800, respectively. The balance due is unsecured and non-interest-bearing with no set terms of repayment.

NOTE 4 – EQUITY

The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. No preferred shares have been authorized or issued.

On April 30, 2014, the Company entered into stock subscription agreements to issue 3,000,000 shares of its common stock at $0.005 per share for $15,000 in cash. As of March 31, 2015, agreements to issue 3,000,000 shares were executed; of which 1,800,000 shares had been issued for net proceeds of $9,000 prior to March 31, 2015. Payments from subscribers for 1,200,000 shares in the amount of $6,000 were not received by the Company until August 3, 2015 and the shares were issued then.

On May 8, 2014, the Company issued 5,000,000 of common shares at $0.001 per share to the sole director and President of the Company for payment of related party advances of $5,000.

9
Table of Contents

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

This section of this Form 10-Q includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward-looking statements are often identified by words like believe, expect, estimate, anticipate, intend, project and similar expressions, or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements. These forward-looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from our predictions.

Results of Operations

For the three month period ended June 30, 2015 and June 30, 2014 we had no revenue. Expenses for the three month period ended June 30, 2015 totaled $396 resulting in a Net loss of $396. Compared to expenses for the three month period ended June 30, 2014 totaled $2,148 resulting in a Net loss of $2,148. The Net Loss for the three month period ended June 30, 2015 is a result of Office and general expense of $396 comprised primarily of filing fees of $396. Compared to expenses for the three months ended June 30, 2014 is a result of Office and general expenses of $1,648 comprised of bank service charges of $1,628 and office supplies of $20 and Professional fees of $500.

Capital Resources and Liquidity

There is substantial doubt if we can continue as an on-going business for the next twelve months unless we obtain additional capital. No substantial revenues are anticipated until we have completed the financing from this offering and implemented our plan of operations. With the exception of cash advances from our sole Officer and Director, our only source for cash at this time is investments by others by way of private placements. Since inception we have raised $25,000 through the sale of Company’s common stock. We must raise additional cash to implement our strategy and stay in business.

As of June 30, 2015, we had $4,408 in cash as compared to $4,507 in cash at March 31, 2015. The funds available to the Company will not be sufficient to fund the planned operations of the Company and maintain a reporting status. As of June 30, 2015 the Company’s sole officer and director, Mr. Ram has loaned the Company $2,800 and he has indicated that he may be willing to provide a maximum of $50,000, required to maintain the reporting status, in the form of a non-secured loan for the next twelve months as the expenses are incurred if no other proceeds are obtained by the Company. However, there is no contract or written agreement in place.

We anticipate that we will begin the development of our proposed business plan to purchase overstocked inventory items and offer them to the public via a web-based on-line store and hire additional consultants to setup out website within the next 180 days.

Off-balance sheet arrangements

Other than the situation described in the section titled Capital Recourses and Liquidity, the company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the company’s financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term “off-balance sheet arrangement” generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the company is a party, under which the company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets

10
Table of Contents

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

Item 4. Controls and Procedures.

Disclosure Controls and Procedures

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time period specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is accumulated and communicated to management including our principal executive officer and principal financial officer as appropriate, to allow timely decisions regarding required disclosure.

In connection with this quarterly report, as required by Rule 15d-15 under the Securities Exchange Act of 1934, we have carried out an evaluation of the effectiveness of the design and operation of our company's disclosure controls and procedures. The material weaknesses in our disclosure control procedures are as follows:

1. Lack of formal policies and procedures necessary to adequately review significant accounting transactions. We utilize a third party independent contractor for the preparation of our financial statements. Although the financial statements and footnotes are reviewed by our management, we do not have a formal policy to review significant accounting transactions and the accounting treatment of such transactions. The third party independent contractor is not involved in our day to day operations and may not be provided information from our management on a timely basis to allow for adequate reporting/consideration of certain transactions.

2. Audit Committee and Financial Expert. We do not have an audit committee with a financial expert and, thus, we lack the appropriate oversight within the financial reporting process.

We intend to initiate measures to remediate the identified material weaknesses, including, but not necessarily limited to, the following:

·
Establishing a formal review process of significant accounting transactions that includes participation of our principal executive officer, principal financial officer and corporate legal counsel.

·
Form an audit committee that will establish policies and procedures that will provide our Board of Directors with a formal review process that will among other things, assure that management controls and procedures are in place and being maintained consistently.

Changes in Internal Control Over Financial Reporting

There were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) or 15d-15(f)) during the quarter ended June 30, 2015 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

11
Table of Contents

PART II—OTHER INFORMATION

Item 1. Legal Proceedings.

Currently we are not involved in any pending litigation or legal proceeding.

Item 1A. Risk Factors.

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

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

None

Item 3. Defaults Upon Senior Securities.

None

Item 4. Mine Safety Disclosures

None

Item 5. Other Information.

None

12
Table of Contents

Item 6. Exhibits.

31.1 Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer

31.2 Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *

32.1 Section 1350 Certification of Chief Executive Officer

32.2 Section 1350 Certification of Chief Financial Officer **

101
XBRL Interactive Data Files pursuant to Rule 405 of Regulation S-T

_______

* Included in Exhibit 31.1

** Included in Exhibit 32.1

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.

Cosmo Ventures Inc.
(Registrant)

Date: January 18, 2017 By:
/s/ Sonu Ram

Sonu Ram
President and Director
Principal and Executive Officer
Principal Financial Officer
Principal Accounting Officer

EX-31.1 2 csmo_ex311.htm CERTIFICATION csmo_ex311.htm

EXHIBIT 31.1

CERTIFICATIONS

I, Sonu Ram, certify that:

1. I have reviewed this quarterly report of Cosmo Ventures 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 registrant as of, and for, the periods presented in this report;

4.
I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in 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 controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) Designed such internal controls and procedures, or caused such disclosure controls and procedures 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 registrants 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 registrants internal control over financial reporting that occurred during the registrants most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. I have disclosed, based on 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 equivalent functions):

a)
All significant deficiencies and material weaknesses in the design or operation of internal controls 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: January 18, 2017
By:
/s/ Sonu Ram

Sonu Ram

President, Secretary Treasurer, Principal Executive Officer,

Principal Financial Officer and Director

EX-32.1 3 csmo_ex321.htm CERTIFICATION csmo_ex321.htm

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 on Form 10-Q for the period ended June 30, 2015 of Cosmo Ventures Inc., a Nevada corporation (the "Company"), as filed with the Securities and Exchange Commission on the date hereof (the "Transition Report"), I, Sonu Ram, President and Chief Financial Officer of the Company certify, pursuant to 18 U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

1. The Quarterly Report fully complies with the requirements of Section 13(a) or15(d) of the Securities and Exchange Act of 1934, as amended; and

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

Date: January 18, 2017
By: /s/ Sonu Ram

Sonu Ram

President, Secretary Treasurer, Principal Executive Officer,
Principal Financial Officer and Director

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The Company   Cosmo Ventures Inc. (the Company) was incorporated in the State of Nevada on February 3, 2013, with a year end of March 31. The Company intends to purchase overstocked inventory items from manufacturers and retailers and offer them to the public at discounted prices via a web-based on-line store.   Basis of Presentation Unaudited Financial Statements   The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended March 31, 2015 included in the Companys Annual Report on Form 10-K filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended June 30, 2015 are not necessarily indicative of the results that may be expected for the year ending March 31, 2016.   Use of Estimates and Assumptions   Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain 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 period. Accordingly, actual results could differ from those estimates.   Cash and Cash Equivalents   For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.   Earnings (Loss) per Common Share   The basic earnings (loss) per common share is calculated by dividing the Companys net income (loss) available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Companys net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. As of June 30, 2015, there were no common stock equivalents outstanding.   Income Taxes   The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.   Stock-based Compensation   The Company estimates the fair value of each stock-based compensation award at the grant date by using Black-Scholes Option Pricing Model. The fair value determined represents the cost of the award and is recognized over the vesting period during which an employee is required to provide service in exchange for the award. As stock-based compensation expense is recognized based on awards ultimately expected to vest. Excess tax benefits, if any, are recognized as additional paid in capital.   Subsequent Events   The Company has evaluated all transactions through the financial statement issuance date for subsequent event disclosure consideration.   Recent Accounting Pronouncements   The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

To date the Company has generated no revenues from its business operations and has incurred operating losses of $20,520 since inception. As of June 30, 2015, the Company has a working capital deficit of $1,520. The Company requires additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Companys ability to continue as a going concern. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

During the three-month periods ended June 30, 2015 and 2014, the Companys CEO loaned the Company cash to support operations. Balances as of June 30, 2015 and March 31, 2015 were $2,800 and $2,800, respectively. The balance due is unsecured and non-interest-bearing with no set terms of repayment.

The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. No preferred shares have been authorized or issued.   On April 30, 2014, the Company entered into stock subscription agreements to issue 3,000,000 shares of its common stock at $0.005 per share for $15,000 in cash. As of March 31, 2015, agreements to issue 3,000,000 shares were executed; of which 1,800,000 shares had been issued for net proceeds of $9,000 prior to March 31, 2015. Payments from subscribers for 1,200,000 shares in the amount of $6,000 were not received by the Company until August 3, 2015 and the shares were issued then.   On May 8, 2014, the Company issued 5,000,000 of common shares at $0.001 per share to the sole director and President of the Company for payment of related party advances of $5,000.

Cosmo Ventures Inc. (the Company) was incorporated in the State of Nevada on February 3, 2013, with a year end of March 31. The Company intends to purchase overstocked inventory items from manufacturers and retailers and offer them to the public at discounted prices via a web-based on-line store.

The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended March 31, 2015 included in the Companys Annual Report on Form 10-K filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended June 30, 2015 are not necessarily indicative of the results that may be expected for the year ending March 31, 2016.

Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain 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 period. Accordingly, actual results could differ from those estimates.

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

The basic earnings (loss) per common share is calculated by dividing the Companys net income (loss) available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Companys net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. As of June 30, 2015, there were no common stock equivalents outstanding.

The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.

The Company estimates the fair value of each stock-based compensation award at the grant date by using Black-Scholes Option Pricing Model. The fair value determined represents the cost of the award and is recognized over the vesting period during which an employee is required to provide service in exchange for the award. As stock-based compensation expense is recognized based on awards ultimately expected to vest. Excess tax benefits, if any, are recognized as additional paid in capital.

The Company has evaluated all transactions through the financial statement issuance date for subsequent event disclosure consideration.

The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Jun. 30, 2015	Jan. 18, 2017
Document And Entity Information
Entity Registrant Name	Cosmo Ventures Inc
Entity Central Index Key	0001575295
Document Type	10-Q
Document Period End Date	Jun. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	No
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		13,000,000
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2016

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BALANCE SHEETS - USD ($)	Jun. 30, 2015	Mar. 31, 2015
CURRENT ASSETS
Cash	$ 4,408	$ 4,507
TOTAL ASSETS	4,408	4,507
CURRENT LIABILITIES
Accounts payable	3,128	2,831
Due to related party	2,800	2,800
TOTAL CURRENT LIABILITIES	5,928	5,631
STOCKHOLDER DEFICIT
Common stock - 75,000,000 shares authorized, $0.001 par value; 13,000,000 shares issued and outstanding, respectively	13,000	13,000
Additional paid-in capital	12,000	12,000
Stock subscriptions receivable	(6,000)	(6,000)
Accumulated deficit	(20,520)	(20,520)
TOTAL STOCKHOLDER DEFICIT	(1,520)	(1,124)
TOTAL LIABILITIES AND STOCKHOLDER DEFICIT	$ 4,408	$ 4,507

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STOCKHOLDER'S DEFICIT
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	13,000,000	13,000,000
Common stock, shares outstanding	13,000,000	13,000,000

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STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended
STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
OPERATING EXPENSES
General and administrative	$ 396	$ 2,148
TOTAL OPERATING EXPENSES	396	2,148
NET LOSS	$ (396)	$ (2,148)
LOSS PER COMMON SHARE ? BASIC AND DILUTED	$ (0.00)	$ 0.00
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	13,000,000	13,000,000

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STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	3 Months Ended
STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	Jun. 30, 2015	Jun. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (396)	$ (2,148)
Changes in operating assets and liabilities:
Accounts payable	297	500
NET CASH USED IN OPERATING ACTIVITIES	(99)	(1,648)
CASH FLOWS FROM INVESTING ACTIVITIES
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sales of common stock		4,285
Repayment of advances to related party
NET CASH PROVIDED BY FINANCING ACTIVITIES		4,285
NET INCREASE IN CASH	(99)	2,637
CASH, BEGINNING OF YEAR	4,507	2,705
CASH, END OF YEAR	4,408	5,342
NON-CASH INVESTINGAND FINANCING ACTIVITIES:
Common stock issued reclass of related party payable		$ 5,000

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NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Jun. 30, 2015

Notes to Financial Statements

NOTE 1 - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The Company

Basis of Presentation – Unaudited Financial Statements

Use of Estimates and Assumptions

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.

Earnings (Loss) per Common Share

Income Taxes

Stock-based Compensation

Subsequent Events

The Company has evaluated all transactions through the financial statement issuance date for subsequent event disclosure consideration.

Recent Accounting Pronouncements

The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

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GOING CONCERN	3 Months Ended
GOING CONCERN	Jun. 30, 2015
Notes to Financial Statements
NOTE 2 - GOING CONCERN	To date the Company has generated no revenues from its business operations and has incurred operating losses of $20,520 since inception. As of June 30, 2015, the Company has a working capital deficit of $1,520. The Company requires additional funding to meet its ongoing obligations and to fund anticipated operating losses. The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Accordingly, these factors raise substantial doubt as to the Company’s ability to continue as a going concern. The Company intends to continue to fund its business by way of private placements and advances from related parties as may be required. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

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RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Jun. 30, 2015
Notes to Financial Statements
NOTE 3 - RELATED PARTY TRANSACTIONS	During the three-month periods ended June 30, 2015 and 2014, the Company’s CEO loaned the Company cash to support operations. Balances as of June 30, 2015 and March 31, 2015 were $2,800 and $2,800, respectively. The balance due is unsecured and non-interest-bearing with no set terms of repayment.

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EQUITY

3 Months Ended

Jun. 30, 2015

Notes to Financial Statements

NOTE 4 - EQUITY

The Company has 75,000,000 common shares authorized with a par value of $0.001 per share. No preferred shares have been authorized or issued.

On May 8, 2014, the Company issued 5,000,000 of common shares at $0.001 per share to the sole director and President of the Company for payment of related party advances of $5,000.

- 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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NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Jun. 30, 2015
Nature Of Operations And Summary Of Significant Accounting Policies Policies
The Company	Cosmo Ventures Inc. (the “Company”) was incorporated in the State of Nevada on February 3, 2013, with a year end of March 31. The Company intends to purchase overstocked inventory items from manufacturers and retailers and offer them to the public at discounted prices via a web-based on-line store.
Basis of Presentation - Unaudited Financial Statements	The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for financial information and with the instructions to Form 10-Q. They do not include all information and footnotes required by United States generally accepted accounting principles for complete financial statements. However, except as disclosed herein, there has been no material changes in the information disclosed in the notes to the financial statements for the fiscal year ended March 31, 2015 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission. The unaudited financial statements should be read in conjunction with those financial statements included in the Form 10-K. In the opinion of Management, all adjustments considered necessary for a fair presentation, consisting solely of normal recurring adjustments, have been made. Operating results for the three months ended June 30, 2015 are not necessarily indicative of the results that may be expected for the year ending March 31, 2016.
Use of Estimates and Assumptions	Preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain 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 period. Accordingly, actual results could differ from those estimates.
Cash and Cash Equivalents	For purposes of the statement of cash flows, the Company considers highly liquid financial instruments purchased with a maturity of three months or less to be cash equivalents.
Earnings (Loss) per Common Share	The basic earnings (loss) per common share is calculated by dividing the Company’s net income (loss) available to common shareholders by the weighted average number of common shares during the period. The diluted earnings (loss) per share is calculated by dividing the Company’s net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. Diluted earnings (loss) per share are the same as basic earnings (loss) per share due to the lack of dilutive items in the Company. As of June 30, 2015, there were no common stock equivalents outstanding.
Income Taxes	The Company follows the liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax balances and tax loss carry-forwards. Deferred tax assets and liabilities are measured using enacted or substantially enacted tax rates expected to apply to the taxable income in the years in which those differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the date of enactment or substantive enactment.
Stock-based Compensation	The Company estimates the fair value of each stock-based compensation award at the grant date by using Black-Scholes Option Pricing Model. The fair value determined represents the cost of the award and is recognized over the vesting period during which an employee is required to provide service in exchange for the award. As stock-based compensation expense is recognized based on awards ultimately expected to vest. Excess tax benefits, if any, are recognized as additional paid in capital.
Subsequent Events	The Company has evaluated all transactions through the financial statement issuance date for subsequent event disclosure consideration.
Recent Accounting Pronouncements	The Company does not expect the adoption of any recent accounting pronouncements to have a material impact on its financial statements.

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	Jun. 30, 2015
Nature Of Operations And Summary Of Significant Accounting Policies Details Narrative
State Country Name	State of Nevada
Date of Incorporation	Feb. 03, 2013

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GOING CONCERN (Details Narrative) - USD ($)	Jun. 30, 2015	Mar. 31, 2015
Going Concern Details Narrative
Accumulated deficit	$ (20,520)	$ (20,520)
Working capital deficit	$ 1,520

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RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jun. 30, 2015	Mar. 31, 2015
Related Party Transactions Details Narrative
Due to related party	$ 2,800	$ 2,800

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EQUITY (Details Narrative) - USD ($)		1 Months Ended
EQUITY (Details Narrative) - USD ($)	May 08, 2014	Apr. 30, 2014	Jun. 30, 2015	Mar. 31, 2015
Common stock, par value	$ 0.001		$ 0.001	$ 0.001
Common stock, shares authorized			75,000,000	75,000,000
Shares executed				3,000,000
Shares issued for net proceed				1,800,000
Shares issued for net proceed, value				$ 9,000
Subscribed shares				1,200,000
Subscribed shares, value				$ 6,000
Common shares issued	$ 5,000,000
Related party payable	$ 5,000
Stock subscription agreements [Member]
Common shares issued for cash - At $0.005 per share, April 30, 2014, Shares		3,000,000
Common shares issued for cash - At $0.005 per share, April 30, 2014, Amount		$ 15,000

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Nevada		33-1227173
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

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

PART I — FINANCIAL INFORMATION.

Item 1.	Financial Statements.	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	10
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	11
Item 4.	Controls and Procedures.	11

PART II — OTHER INFORMATION.

Item 1.	Legal Proceedings.	12
Item 1A.	Risk Factors.	12
Item 2.	Unregistered Sales of Securities and Use of Proceeds.	12
Item 3.	Defaults Upon Senior Securities.	12
Item 4.	Mining Safety Disclosure.	12
Item 5.	Other Information.	12
Item 6.	Exhibits.	13

Balance Sheets - As of June 30, 2015 and March 31, 2015		4
Statements of Operations - For the Three months ended June 30, 2015 and 2014		5
Statements of Cash Flows - For the Three months ended June 30, 2015 and 2014		6
Notes to Financial Statements		7

	June 30, 2015			March 31, 2015

ASSETS

CURRENT ASSETS
Cash	$	4,408		$	4,507
TOTAL ASSETS	$	4,408		$	4,507

LIABILITIES AND STOCKHOLDERS’ DEFICIT

CURRENT LIABILITIES
Accounts payable	$	3,128			2,831
Due to related party		2,800			2,800
TOTAL CURRENT LIABILITIES	$	5,928		$	5,631

STOCKHOLDERS’ DEFICIT
Common stock - 75,000,000 shares authorized, $0.001 par value; 13,000,000 shares issued and outstanding	$	13,000		$	13,000
Additional paid-in capital		12,000			12,000
Stock subscriptions receivable		(6,000	)		(6,000	)
Accumulated deficit		(20,520	)		(20,124	)

TOTAL STOCKHOLDERS’ DEFICIT		(1,520	)		(1,124	)

TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	4,408		$	4,507

	Three months ended June 30, 2015			Three months ended June 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(396	)	$	(2,148	)
Adjustments to reconcile net loss to net cash used in operating activities
Changes in operating assets and liabilities:
Accounts payable		297			500

NET CASH USED IN OPERATING ACTIVITIES		(99	)		(1,648	)

CASH FLOWS FROM INVESTING ACTIVITIES		-			-

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sales of common stock		-			4,285
Repayment of advances to related party		-			-

NET CASH PROVIDED BY FINANCING ACTIVITIES		-			4,285

NET INCREASE IN CASH		(99	)		2,637

CASH, BEGINNING OF PERIOD		4,507			2,705

CASH, END OF PERIOD	$	4,408			5,342

NON-CASH INVESTINGAND FINANCING ACTIVITIES:
Common stock issued for related party payable		-		$	5,000

	·	Establishing a formal review process of significant accounting transactions that includes participation of our principal executive officer, principal financial officer and corporate legal counsel.

	·	Form an audit committee that will establish policies and procedures that will provide our Board of Directors with a formal review process that will among other things, assure that management controls and procedures are in place and being maintained consistently.

31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer

31.2	Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *

32.1	Section 1350 Certification of Chief Executive Officer

32.2	Section 1350 Certification of Chief Financial Officer **

101	XBRL Interactive Data Files pursuant to Rule 405 of Regulation S-T

	Cosmo Ventures Inc. (Registrant)

Date: January 18, 2017	By:	/s/ Sonu Ram
		Sonu Ram President and Director Principal and Executive Officer Principal Financial Officer Principal Accounting Officer

1.	I have reviewed this quarterly report of Cosmo Ventures 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 registrant as of, and for, the periods presented in this report;

4.	I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in 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 controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

	b)	Designed such internal controls and procedures, or caused such disclosure controls and procedures 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 registrants 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 registrants internal control over financial reporting that occurred during the registrants most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

	a)	All significant deficiencies and material weaknesses in the design or operation of internal controls 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: January 18, 2017	By:	/s/ Sonu Ram
		Sonu Ram
		President, Secretary Treasurer, Principal Executive Officer,
		Principal Financial Officer and Director

	1.	The Quarterly Report fully complies with the requirements of Section 13(a) or15(d) of the Securities and Exchange Act of 1934, as amended; and

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