10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

FOR THE QUARTERLY PERIOD ENDED NOVEMBER 30, 2016

OR

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

PETRICHOR CORP.

(Exact name of registrant as specified in its charter)

Nevada

(State or Other Jurisdiction of Incorporation or Organization)

30-0806514	7389
IRS Employer Identification Number	Primary Standard Industrial Classification Code Number

Petrichor Corp.

4F., No.150, Bo’ai Rd., Zhongzheng Dist.,

Taipei City 100, Taiwan (R.O.C.)

TEL:+8862-23123696

FAX:+8862-23123796

(Address and telephone number of principal executive offices)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the last 90 days. YES x NO o

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

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	x

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

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: 94,750 as of November 30, 2016.

TABLE OF CONTENTS

PART I FINANCIAL INFORMATION
ITEM 1	FINANCIAL STATEMENTS	3
	CONDENSED BALANCE SHEETS	3
	CONDENSED STATEMENTS OF OPERATIONS	4
	CONDENSED STATEMENTS OF CASH FLOWS	5
	NOTES TO CONDENSED FINANCIAL STATEMENTS	6
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION ANDRESULTS OF OPERATIONS	7
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 2.	UNREGISTERED SALES OF EQUITY S ECURITIES AND USE OF PROCEEDS	10
ITEM 3	DEFAULTS UPON SENIOR SECURITIES	10
ITEM 4	SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS	10
ITEM 5	OTHER INFORMATION	10
ITEM 6	EXHIBITS	11
SIGNATURES		12

2

PETRICHOR CORP.

CONDENSED BALANCE SHEETS

(Unaudited)

	November 30,			May 31,
	2016			2016
ASSETS
Current Assets
Prepaid and other current assets	$	-		$	3,333
Total current assets		-			3,333
Non-current Assets
Computer, net of accumulated depreciation of $360 and $280		440			520
Total non-current assets		440			520
TOTAL ASSETS	$	440		$	3,853
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
Accounts payable	$	618		$	2,296
Due to related parties		27,296			5,000
Total Current Liabilities		27,914			7,296
TOTAL LIABILITIES		27,914			7,296
Stockholders' Deficit
Preferred stock: 10,000,000 authorized; $0.001 par value, no shares outstanding		-			-
Common stock: 75,000,000 authorized; $0.001 par value, 94,750 shares issued and outstanding		95			95
Additional paid in capital		33,969			33,969
Accumulated deficit		(61,538	)		(37,507	)
Total Stockholders' Deficit		(27,474	)		(3,443	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	440		$	3,853

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

3

PETRICHOR CORP.

CONDENSED STATEMENTS OF OPERATIONS

(Unaudited)

	Three Months Ended						Six Months Ended
	November 30,						November 30,
	2016			2015			2016			2015
Revenues	$	-		$	-		$	-		$	-
Operating Expenses
General and administration		6,673			5,507			24,031			9,847
Total operating expenses		6,673			5,507			24,031			9,847
Net loss before taxes		(6,673	)		(5,507	)		(24,031	)		(9,847	)
Net loss	$	(6,673	)	$	(5,507	)	$	(24,031	)	$	(9,847	)
Loss per common share - Basic	$	(0.07	)	$	(0.06	)	$	(0.25	)	$	(0.10	)
Weighted average number of common shares outstanding - Basic		94,750			94,750			94,750			94,750

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

4

PETRICHOR CORP.
CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)

	Six Months Ended
	November 30,
	2016			2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(24,031	)	$	(9,847	)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation		80			80
Changes in operating assets and liabilities:
Prepaid expenses		3,333			(8,333	)
Accounts payable		(1,678	)		100
Net Cash Used in Operating Activities		(22,296	)		(18,000	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Due to related party		22,296			-
Net Cash Provided by Financing Activities		22,296			-
Net increase (decrease) in cash and cash equivalents		-			(18,000	)
Cash and cash equivalents, beginning of period		-			24,225
Cash and cash equivalents, end of period	$	-		$	6,225
Supplemental cash flow information
Cash paid for interest	$	-		$	-
Cash paid for taxes	$	-		$	-

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

5

PETRICHOR CORP.

NOTES TO THE CONDENSED UNAUDITED FINANCIAL STATEMENTS

NOVEMBER 30, 2016

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization and Description of Business

PETRICHOR CORP. ("the Company") was incorporated under the laws of the State of Nevada, U.S. on January 14, 2014. Since inception through November 30, 2016 the Company has generated $1,560 in revenue and has accumulated losses of $61,538.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America ("GAAP" accounting). The Company has adopted May 31 fiscal year end.

Use of Estimates

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

Recent accounting pronouncements

Management has considered all recent accounting pronouncements issued. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

NOTE 2 – CONDENSED FINANCIAL STATEMENTS

The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial positions, results of operations, and cash flows on November 30, 2016, and for all periods presented herein, have been made.

Certain information and footnote disclosures normally included in the financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s May 31, 2016 audited financial statements. The results of operations for the three months ended November 30, 2016 are not necessarily indicative of the operating results for the full year.

NOTE 3 – GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principle, which contemplate continuation of the Company as a going concern. The Company currently has limited working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.

NOTE 4 – COMMON STOCK

The Company has 75,000,000 common shares authorized with a par value of $ 0.001 per share.

As of November 30, 2016, the Company had 94,750 shares issued and outstanding.

NOTE 5 - PREFERRED STOCK

The Company has 10,000,000 shares of blank check preferred stock authorized par value $0.0010 per share (the “Blank Check PS”). The Blank Check PS may be designated into one or more series, from time to time, by the Company’s Board of Directors by filing a certificate pursuant to NRS Chapter 78.

Designating 4,000,000 shares of Blank Check PS as Series A Preferred Stock (“Series A PS”), which Series A PS has the same rights, preferences, powers, privileges and restrictions, qualifications and limitations as the Company’s common stock, with the exception that (i) each share of Series A PS is entitled to 2 votes on all matters submitted to the Company’s shareholders for a vote; and (ii) the Series A PS shall convert, on a share for share basis, into shares of the Company’s common stock, at the earlier to occur of the following: (A) any shares of Series A PS that are transferred by the initial holder thereof to an unaffiliated person or entity shall automatically upon said transfer convert to shares of the Company’s common stock; and (B) shares of Series A Preferred Stock shall convert to Company common stock at the election of the holder thereof, upon notice to the Company.

NOTE 6 – RELATED PARTY TRANSACTIONS

During the period ended November 30, 2016, operating expense of $22,296 was paid by related party and recorded as due to related party. As of November 30, 2016 and May 31, 2016, the balance due to related party was $27,296 and $5,000, respectively.

NOTE 7 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, The Company has evaluated subsequent events from November 30, 2016 to the date the financial statements were issued and has determined that there are no items to disclose.

6

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

FORWARD LOOKING STATEMENTS

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

General

Petrichor Corp. was incorporated in the State of Nevada on January 14, 2014 and established a fiscal year end of May 31. We have minimal assets and have incurred losses since inception. We are a development-stage company formed to commence operations in the business of web-based human translation. As of today, we have registered our company, developed our business plan and registered a domain name for our web site. To date, we recognized the $1,560 of revenue.

Petrichor Corp. hoped to position itself to take full advantage of the fast growing Internet industry. Our concept would allow anyone who has a mobile devise or computer and access to the Internet to send us documents for translation from different languages.

On April 22, 2016, Liudmila Shokhina, the principal shareholder of the Company, consummated the transactions contemplated by a Stock Purchase Agreement, dated April 4, 2016, which provided for the sale of 5,000,000 shares of common stock of the Company (the “Shares”) to Chun-Hao Chang (the “Purchaser”). The consideration paid for the Shares, which represent 65.96% of the issued and outstanding share capital of the Company on a fully-diluted basis, was $242,750. The source of the cash consideration for the Shares was personal funds of the Purchaser. In connection with the transaction, Mrs. Shokhina released the Company from all debts owed to her.

On May 2, 2016, the existing director and officer, Chun-Hao Chang appointed Mei-Chun Lin as the Chief Financial Officer of the Company and to serve on the Company’s board of directors.

There are no arrangements or understandings among members of both the former and new control persons and their associates with respect to the election of directors of the Company or other matters.

Our Services

Petrichor Corp. is online-only translation company. We plan to provide on-demand human-translation services to businesses, individuals, and enterprises. Web-based human translation is generally favored by companies and individuals that wish to secure more accurate translations. In view of the frequent inaccuracy of machine translations, we believe that human translation remains the most reliable, most accurate form of translation available. While not instantaneous like its machine counterparts such as Google Translate and Yahoo! Babel Fish, web-based human translation has been gaining popularity by providing relatively fast, accurate translation for business communications, legal documents, medical records, and software localization. Web-based human translation also appeals to private website users and bloggers. The Company has recently abandoned this business strategy as it looks to shift its focus to a yet to be determined business plan.

7

RESULTS OF OPERATION

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

SIX MONTH PERIOD ENDED NOVEMBER 30, 2016 COMPARED TO SIX MONTH PERIOD ENDED NOVEMBER 30, 2015

Our net loss for the Six-month period ended November 30, 2016 was $24,031 compared to a net loss of $9,847 during the six-month period ended November 30, 2015. During the six-month period ended November 30, 2016 and November 30, 2015 we did not generate any revenue.

During the six-month period ended November 30, 2016, we incurred general and administrative expenses of $24,031 compared to $9,847 incurred during six-month period ended November 30, 2015. General and administrative expenses incurred during the six-month period ended November 30, 2016 were generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.

THREE MONTH PERIOD ENDED NOVEMBER 30, 2016 COMPARED TO THREE MONTH PERIOD ENDED NOVEMBER 30, 2015

Our net loss for the three-month period ended November 30, 2016 was $6,673 compared to a net loss of $5,507 during the three-month period ended November 30, 2015. During the three-month period ended November 30, 2016 and November 30, 2015 we did not generate any revenue.

During the three-month period ended November 30, 2016, we incurred general and administrative expenses of $6,673 compared to $5,507 incurred during three-month period ended November 30, 2015. General and administrative expenses incurred during the three-month period ended November 30, 2016 were generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.

LIQUIDITY AND CAPITAL RESOURCES

SIX MONTH PERIOD ENDED NOVEMBER 30, 2016

As of November 30, 2016, our current assets were $0 compared to $3,333 in current assets at November 30, 2015. As of November 30, 2016, our current liabilities were $27,914. Current liabilities were comprised of $27,296 in advances from a Director and $618 in accounts payable.

Stockholders’ deficit was $27,474 as of November 30, 2016 compared to stockholder’s deficit of $3,443 as of November 30, 2015.

CASH FLOWS FROM OPERATING ACTIVITIES

We have not generated positive cash flows from operating activities. For the six-month period ended November 30, 2016, net cash flows used in operating activities was $22,296 consisting of a net loss of $24,031, decrease in prepaid expenses of $3,333, decrease in accounts payable of $1,678 and depreciation of $80. Net cash flows used in operating activities was $18,000 during the six-month period ended November 30, 2015.

CASH FLOWS FROM INVESTING ACTIVITIES

We neither generated, nor used, funds in investing activities during the six-month period ended November 30, 2016. Net cash flows used in investing activities was $0 during the six-month period ended November 30, 2015.

CASH FLOWS FROM FINANCING ACTIVITIES

We have financed our operations primarily from either advances from shareholders or the issuance of equity instruments. For the six month period ended November 30, 2016, net cash provided by financing activities was $22,296. During six-month period ended November 30, 2015, net cash flows from financing activities was $0.

8

PLAN OF OPERATION AND FUNDING

We expect that working capital requirements will continue to be funded through a combination of our existing funds and further issuances of securities. Our working capital requirements are expected to increase in line with the growth of our business.

Existing working capital, further advances and debt instruments, and anticipated cash flow are expected to be adequate to fund our operations over the next three months. We have no lines of credit or other bank financing arrangements. Generally, we have financed operations to date through the proceeds of the private placement of equity and debt instruments. In connection with our business plan, management anticipates additional increases in operating expenses and capital expenditures relating to: (i) acquisition of inventory; (ii) developmental expenses associated with a start-up business; and (iii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

MATERIAL COMMITMENTS

As of November 30, 2016, we had no material commitments.

PURCHASE OF SIGNIFICANT EQUIPMENT

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

OFF-BALANCE SHEET ARRANGEMENTS

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

GOING CONCERN

The independent auditors' audit report accompanying our May 31, 2016 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

No report required.

ITEM 4. CONTROLS AND PROCEDURES

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

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of November 30, 2016. Based on that evaluation, our management concluded that our disclosure controls and procedures were effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the nine-month period ended November 30, 2016 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

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

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

No report required.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

No report required.

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

No report required.

ITEM 5. OTHER INFORMATION

On January 28, 2016, Petrichor Corp. (the “Company”) filed a Certificate of Amendment to Articles of Incorporation (the “Amendment”) with the Nevada Secretary of State. The Amendment became effective on February 2, 2016, and effected the following amendments to the Company’s Articles of Incorporation:

An 80:1 reverse split of the Company’s issued an outstanding common stock (the “Reverse Split”). Prior to the Reverse Split the Company had 7,580,000 shares of common stock issued and outstanding. After the Reverse Split the Company had 94,750 shares of common stock issued and outstanding. The Reverse Split did not result in any fractional shares. The number of shares of common stock authorized for issuance by the Company was not affected by the Reverse Split.

ITEM 6. EXHIBITS

Exhibits:

31.1	Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a- 14(a) or 15d-14(a).
31.2	Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a- 14(a) or 15d-14(a).
32.1	Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.
32.2	Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.
101	Interactive data files pursuant to Rule 405 of Regulation S-T.

10

ITEM 15. EXHIBITS

The following exhibits are filed as part of this Annual Report.

Exhibits:

31.1	Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
31.2	Certification of Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
32.1	Certification pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.
32.2	Certification pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.
101	Interactive data files pursuant to Rule 405 of Regulation S-T.

11

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	PETRICHOR CORP.
Dated: January 17, 2017	By:	/s/ Chun-Hao Chang
		Chun-Hao Chang President and Chief Executive Officer and Secretary

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

By:	/s/ Chun-Hao Chang	Dated: January 17, 2017
	Chun-Hao Chang
	Director
By:	/s/ Mei-Chun Lin	Dated: January 17, 2017
	Mei-Chun Lin
	Director

12

EX-31.1

EXHIBIT 31.1

CERTIFICATION

Certification of Principal Executive Officer

I, Chun-Hao Chang, certify that:

1.	I have reviewed this Form 10-Q of Petrichor Corp.;
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.	The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)	Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and;
d)	Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: January 17, 2017	By:	/s/ Chun-Hao Chang
		Chun-Hao Chang
		Chief Executive Officer

EX-31.2

EXHIBIT 31.2

CERTIFICATION

Certification of Principal Financial Officer

I, Mei-Chun Lin, certify that:

1.	I have reviewed this Form 10-Q of Petrichor Corp.;
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.	The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a)	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b)	Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
c)	Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and;
d)	Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a)	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
b)	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: January 17, 2017	By:	/s/ Mei-Chun Lin
		Mei-Chun Lin
		Chief Financial Officer

EX-32.1

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 filing of Petrichor Corp.'s (the "Company") Quarterly Report on Form 10-Q for the period ending November 30, 2016 (the "Report"), I, Chun-Hao Chang, the Chief Executive 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 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: January 17, 2017	By:	/s/ Chun-Hao Chang
		Chun-Hao Chang
		Chief Executive Officer

EX-32.2

EXHIBIT 32.2

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the filing of Petrichor Corp.'s (the "Company") Quarterly Report on Form 10-Q for the period ending November 30, 2016 (the "Report"), I, Mei-Chun Lin, the 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 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: January 17, 2017	By:	/s/ Mei-Chun Lin
		Mei-Chun Lin
		Chief Financial Officer

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Document and Entity Information	6 Months Ended
	Nov. 30, 2016 shares
Document And Entity Information
Entity Registrant Name	PETRICHOR CORP.
Entity Central Index Key	0001604082
Document Type	10-Q
Document Period End Date	Nov. 30, 2016
Amendment Flag	false
Current Fiscal Year End Date	--05-31
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	94,750
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2017

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CONDENSED BALANCE SHEETS - USD ($)	Nov. 30, 2016	May 31, 2016
Current Assets
Prepaid and other current assets		$ 3,333
Total current assets		3,333
Non-current Assets
Computer, net of accumulated depreciation of $360 and $280	440	520
Total non-current assets	440	520
TOTAL ASSETS	440	3,853
Current Liabilities
Accounts payable	618	2,296
Due to related parties	27,296	5,000
Total Current Liabilities	27,914	7,296
TOTAL LIABILITIES	27,914	7,296
Stockholders' Deficit
Preferred stock: 10,000,000 authorized; $0.001 par value, no shares outstanding
Common stock: 75,000,000 authorized; $0.001 par value, 94,750 shares issued and outstanding	95	95
Additional paid in capital	33,969	33,969
Accumulated deficit	(61,538)	(37,507)
Total Stockholders' Deficit	(27,474)	(3,443)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 440	$ 3,853

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CONDENSED BALANCE SHEETS (Parenthetical) - USD ($)	Nov. 30, 2016	May 31, 2016
Non-current Assets
Accumulated depreciation	$ 360	$ 280
Stockholders' Deficit
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, share outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	94,750	94,750
Common stock, shares outstanding	94,750	94,750

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CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Nov. 30, 2016	Nov. 30, 2015	Nov. 30, 2016	Nov. 30, 2015
Condensed Statements Of Operations
Revenues
Operating Expenses
General and administration	6,673	5,507	24,031	9,847
Total operating expenses	6,673	5,507	24,031	9,847
Net loss before taxes	(6,673)	(5,507)	(24,031)	(9,847)
Net loss	$ (6,673)	$ (5,507)	$ (24,031)	$ (9,847)
Loss per common share - Basic	$ (0.07)	$ (0.06)	$ (0.25)	$ (0.1)
Weighted average number of common shares outstanding - Basic	94,750	94,750	94,750	94,750

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CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Nov. 30, 2016	Nov. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (24,031)	$ (9,847)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation	80	80
Changes in operating assets and liabilities:
Prepaid expenses	3,333	(8,333)
Accounts payable	(1,678)	100
Net Cash Used in Operating Activities	(22,296)	(18,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Due to related party	22,296
Net Cash Provided by Financing Activities	22,296
Net increase (decrease) in cash and cash equivalents		(18,000)
Cash and cash equivalents, beginning of period		24,225
Cash and cash equivalents, end of period		6,225
Supplemental cash flow information
Cash paid for interest
Cash paid for taxes

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Nov. 30, 2016

Notes to Financial Statements

Note 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization and Description of Business

PETRICHOR CORP. ("the Company") was incorporated under the laws of the State of Nevada, U.S. on January 14, 2014. Since inception through November 30, 2016 the Company has generated $1,560 in revenue and has accumulated losses of $61,538.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America ("GAAP" accounting). The Company has adopted May 31 fiscal year end.

Use of Estimates

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

Recent accounting pronouncements

Management has considered all recent accounting pronouncements issued. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

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CONDENSED FINANCIAL STATEMENTS

6 Months Ended

Nov. 30, 2016

Notes to Financial Statements

Note 2. CONDENSED FINANCIAL STATEMENTS

The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial positions, results of operations, and cash flows on November 30, 2016, and for all periods presented herein, have been made.

Certain information and footnote disclosures normally included in the financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted.  It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s May 31, 2016 audited financial statements.  The results of operations for the three months ended November 30, 2016 are not necessarily indicative of the operating results for the full year.

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GOING CONCERN

6 Months Ended

Nov. 30, 2016

Notes to Financial Statements

Note 3. GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principle, which contemplate continuation of the Company as a going concern.  The Company currently has limited working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time.  

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COMMON STOCK

6 Months Ended

Nov. 30, 2016

Notes to Financial Statements

Note 4. COMMON STOCK

The Company has 75,000,000 common shares authorized with a par value of $ 0.001 per share.

As of November 30, 2016, the Company had 94,750 shares issued and outstanding.

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PREFERRED STOCK

6 Months Ended

Nov. 30, 2016

Notes to Financial Statements

Note 5. PREFERRED STOCK

The Company has 10,000,000 shares of blank check preferred stock authorized par value $0.0010 per share (the “Blank Check PS”). The Blank Check PS may be designated into one or more series, from time to time, by the Company’s Board of Directors by filing a certificate pursuant to NRS Chapter 78.

Designating 4,000,000 shares of Blank Check PS as Series A Preferred Stock (“Series A PS”), which Series A PS has the same rights, preferences, powers, privileges and restrictions, qualifications and limitations as the Company’s common stock, with the exception that (i) each share of Series A PS is entitled to 2 votes on all matters submitted to the Company’s shareholders for a vote; and (ii) the Series A PS shall convert, on a share for share basis, into shares of the Company’s common stock, at the earlier to occur of the following: (A) any shares of Series A PS that are transferred by the initial holder thereof to an unaffiliated person or entity shall automatically upon said transfer convert to shares of the Company’s common stock; and (B) shares of Series A Preferred Stock shall convert to Company common stock at the election of the holder thereof, upon notice to the Company.

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RELATED PARTY TRANSACTIONS

6 Months Ended

Nov. 30, 2016

Notes to Financial Statements

Note 6. RELATED PARTY TRANSACTIONS

During the period ended November 30, 2016, operating expense of $22,296 was paid by related party and recorded as due to related party. As of November 30, 2016 and May 31, 2016, the balance due to related party was $27,296 and $5,000, respectively.

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SUBSEQUENT EVENTS

6 Months Ended

Nov. 30, 2016

Notes to Financial Statements

Note 7. SUBSEQUENT EVENTS

In accordance with ASC 855-10, The Company has evaluated subsequent events from November 30, 2016 to the date the financial statements were issued and has determined that there are no items to disclose.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Nov. 30, 2016

Summary Of Significant Accounting Policies Policies

Organization and Description of Business

PETRICHOR CORP. ("the Company") was incorporated under the laws of the State of Nevada, U.S. on January 14, 2014. Since inception through November 30, 2016 the Company has generated $1,560 in revenue and has accumulated losses of $61,538.

Accounting Basis

The Company uses the accrual basis of accounting and accounting principles generally accepted in the United States of America ("GAAP" accounting). The Company has adopted May 31 fiscal year end.

Use of Estimates

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

Recent accounting pronouncements

Management has considered all recent accounting pronouncements issued. The Company's management believes that these recent pronouncements will not have a material effect on the Company's financial statements.

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended		35 Months Ended
	Nov. 30, 2016	Nov. 30, 2015	Nov. 30, 2016	Nov. 30, 2015	Nov. 30, 2016	May 31, 2016
Summary Of Significant Accounting Policies Details Narrative
State Country Name			State of Nevada
Date of Incorporation			Jan. 14, 2014
Revenue					$ 1,560
Accumulated deficit	$ (61,538)		$ (61,538)		$ (61,538)	$ (37,507)

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COMMON STOCK (Details Narrative) - $ / shares	Nov. 30, 2016	May 31, 2016
Common Stock Details Narrative
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	75,000,000	75,000,000
Common stock, shares issued	94,750	94,750
Common stock, shares outstanding	94,750	94,750

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PREFERRED STOCK (Details Narrative) - $ / shares	Nov. 30, 2016	May 31, 2016
Preferred Stock Details Narrative
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock series A, shares designated	4,000,000

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RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	6 Months Ended
	Nov. 30, 2016	Nov. 30, 2015	May 31, 2016
Related Party Transactions Details Narrative
Due to related party	$ 22,296
Due to related parties	$ 27,296		$ 5,000