10-Q

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 March 31, 2019

OR  

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

For the transition period from to

COMMISSION FILE NUMBER: 333-208472

Road Marshall, Inc.

(Exact name of registrant as specified in its charter)

Delaware	00-0000000
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
194 Pandan Loop #05-08 Singapore	128383
(Address of principal executive offices)	(Zip Code)

N/A

(Former name if changed since last report)

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

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (Section 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). [X]Yes [ ] No

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

Large accelerated filer  ☐	Accelerated filer  ☐	Non-accelerated filer  ☐ (Do not check if a smaller reporting company)
Smaller reporting company  ☒	Emerging growth company  ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [  ]

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

[ ] Yes [X] No

State the number of shares outstanding of each of the issuer’s classes of common equity, as of May 15, 2019: 20,000,000 shares of common stock.

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TABLE OF CONTENTS 

Road Marshall, Inc.

INDEX 

PART I-FINANCIAL INFORMATION

ITEM 1	FINANCIAL STATEMENTS	F1
Balance Sheets at March 31, 2019 (unaudited) and September 30, 2018		F1
Statements of Operations for the Three and Six Months ended March 31, 2019 and 2018 (unaudited)		F2
Statement of Changes in Stockholders’ Equity for the Six Months ended March 31, 2019 (unaudited)		F3
Statement of Changes in Stockholders’ Equity for the Six Months Ended March 31, 2018 (unaudited)		F4
Statements of Cash Flows for the Three and Six Months ended March 31, 2019 and 2018 (unaudited)		F5
Notes to Unaudited Financial Statements		F6
ITEM 2	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	3
ITEM 3	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	4
ITEM 4	CONTROLS AND PROCEDURES	4
PART II-OTHER INFORMATION
ITEM 1	LEGAL PROCEEDINGS	4
ITEM 1A	RISK FACTORS
ITEM 2	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	4
ITEM 3	DEFAULTS UPON SENIOR SECURITIES	4
ITEM 4	MINE SAFETY DISCLOSURES	4
ITEM 5	OTHER INFORMATION	4
ITEM 6	EXHIBITS	5
SIGNATURES		6

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PART I - FINANCIAL INFORMATION

ITEM 1 FINANCIAL STATEMENTS

Road Marshall, Inc.

BALANCE SHEETS 

				March 31, 2019 (Unaudited)		September 30, 2018
ASSETS
		Cash and cash equivalents	$	8,000	$	8,000
TOTAL ASSETS			$	8,000	$	8,000
LIABILITIES AND STOCKHOLDERS’ EQUITY
	CURRENT LIABILITIES:
		Accrued expenses	$	2,500	$	5,828
	Total Current Liabilities			2,500		5,828
	STOCKHOLDERS' EQUITY :
		Preferred stock ($.0001 par value, 20,000,000 shares authorized; 100,000 issued and outstanding as of March 31, 2019 and September 30, 2018)		10		10
		Common stock ($.0001 par value, 500,000,000 shares authorized, 20,000,000 shares issued and outstanding as of March 31, 2019 and September 30, 2018)		2,000		2,000
		Additional paid in capital		150,338		130,700
		Stock subscription receivable		(25,000)		(25,000)
		Accumulated deficit		(121,848)		(105,538)
	Total Stockholders' Equity			5,500		2,172
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY			$	8,000	$	8,000

See Accompanying Notes to Unaudited Financial Statements.

-F1-

Road Marshall, Inc.

STATEMENTS OF OPERATIONS

(UNAUDITED) 

		Three Months Ended March  31, 2019		Three Months Ended March 31, 2018		Six Months Ended March 31, 2019		Six Months Ended March 31, 2018
Operating Expenses
General and administrative expenses		8,180		5,939		16,310		13,984
Total Operating Expenses		8,180		5,939		16,310		13,984
Net Loss	$	(8,180)	$	(5,939)	$	(16,310)	$	(13,984)
Net loss per common share - Basic and Diluted	$	(0.00)	$	(0.00)	$	(0.00)	$	(0.00)
Weighted average number of common shares outstanding		20,000,000		20,000,000		20,000,000		20,000,000

See Accompanying Notes to Unaudited Financial Statements.

-F2-

ROAD MARSHALL, INC. 

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY

FOR THE SIX MONTHS ENDED MARCH 31, 2019

(UNAUDITED)

	Preferred Shares		Par Value Preferred Shares	Common Shares		Par Value Common Shares		Subscription Receivable		Additional Paid-in Capital		Accumulated Deficit		Total
Balances, September 30, 2018	100,000	$	10	20,000,000	$	2,000	$	(25,000)	$	130,700	$	(105,538)	$	2,172
Contribution by shareholder	-		-	-		-		-		13,958		-		13,958
Net loss	-		-	-		-		-		-		(8,130)		(8,130)
Balances, December 31, 2018	100,000	$	10	20,000,000	$	2,000	$	(25,000)	$	144,658	$	(113,668)	$	8,000
Contribution by shareholder	-		-	-		-		-		5,680		-		5,680
Net loss	-		-	-		-		-		-		(8,180)		(8,180)
Balances, March 31, 2019	100,000	$	10	20,000,000	$	2,000	$	(25,000)	$	150,338	$	(121,848)	$	5,500

See Accompanying Notes to Unaudited Financial Statements.

-F3- 

ROAD MARSHALL, INC. 

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY

FOR THE SIX MONTHS ENDED MARCH 31, 2018

(UNAUDITED)

	Preferred Shares		Par Value Preferred Shares	Common Shares		Par Value Common Shares		Subscription Receivable		Additional Paid-in Capital		Accumulated Deficit		Total
Balances, September 30, 2017	100,000	$	10	20,000,000	$	2,000	$	(25,000)	$	99,906	$	(71,876)	$	5,040
Contribution by shareholder	-		-	-		-		-		10,545		-		10,545
Net loss	-		-	-		-		-		-		(8,045)		(8,045)
Balances, December 31, 2017	100,000	$	10	20,000,000	$	2,000	$	(25,000)	$	110,451	$	(79,921)	$	7,540
Contribution by shareholder	-		-	-		-		-		5,939		-		5,939
Net loss	-		-	-		-		-		-		(5,939)		(5,939)
Balances, March 31, 2018	100,000	$	10	20,000,000	$	2,000	$	(25,000)	$	116,390	$	(85,860)	$	7,540

See Accompanying Notes to Unaudited Financial Statements. 

-F4- 

Road Marshall, Inc.

STATEMENTS OF CASH FLOWS

(UNAUDITED) 

			For the Six Months Ended March 31, 2019		For the Six Months Ended March 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss		$	(16,310)	$	(13,984)
Adjustments to reconcile net loss to net cash provided by in operating activities:
Changes in operating assets and liabilities
	Accrued expenses		16,310		13,984
Net cash provided by operating activities			-		-
	Net Change in Cash and Cash equivalents		-		-
	Cash and cash equivalents at beginning of period:		8,000		8,000
	Cash and cash equivalents at end of period:	$	8,000	$	8,000
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest paid		$	-	$	-
Interest taxes paid		$	-	$	-
NON - CASH INVESTING AND FINANCIAL ACTIVITIES:
Operation expenses and accrued expense paid by shareholder		$	19,638	$	16,484

 See Accompanying Notes to Unaudited Financial Statements.

-F5-

Road Marshall, Inc.

NOTES TO UNAUDITED FINANCIAL STATEMENTS

For the period ENDED March 31, 2019

(UNAUDITED) 

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

Road Marshall, Inc. (the “Company”) was incorporated under the laws of the State of Delaware on September 17, 2015. Road Marshall, Inc. is a technology company engaged in the development of a mobile application for iOS and Android devices.

The Company has elected September 30th as its year end.

Basis of Presentation

The accompanying unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements as reported in the Form 10-K for the most recent fiscal year, as filed with the Securities and Exchange Commission on December 28, 2018, have been omitted.

Certain amounts from the prior year have been reclassified to conform to the current year presentation. This reclassification has no impact on the Company’s net earnings.

NOTE 2 - GOING CONCERN

The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. 

The Company demonstrates adverse conditions that raise substantial doubt about the Company's ability to continue as a going concern for one year following the issuance of these financial statements. These adverse conditions are negative financial trends, specifically recurring operating losses, accumulated deficit and other adverse key financial ratios.

During the six months ended March 31, 2019 the Company did not generate any revenue to cover its operating expenses. Management plans to fund operating expenses with related party contributions. There is no assurance that management's plan will be successful.

The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.

NOTE 3 - RELATED PARTY TRANSACTIONS

Contributions

During the six months ended March 31, 2019 and 2018, $13,810 and $13,984 in operating expenses, respectively, were paid by our Chief Executive Officer (CEO), Engchoon Peh, on behalf of the Company. These expenses, consisting mostly of professional and consulting fees, are considered contributions to capital and recorded as additional paid in capital due to the fact that our CEO does not require the repayment from the Company.

During the six months ended March 31, 2019 and 2018, our CEO paid accrued expenses of $5,828 and $2,500, respectively, on behalf of the Company, which are considered contributions to capital and recorded as additional paid in capital due to the fact that our CEO does not require the repayment from the Company.

Office furnished by related party

The Company’s executive office is located at 194 Pandan Loop #05-08, Singapore. This office is furnished to the Company by its CEO at no charge. 

-F6-

ITEM 2 MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

FORWARD LOOKING STATEMENTS

This Quarterly Report of Road Marshall, Inc. on Form 10-Q contains forward-looking statements, particularly those identified with the words, “anticipates,” “believes,” “expects,” “plans,” “intends,” “objectives,” and similar expressions. These statements reflect management's best judgment based on factors known at the time of such statements. The reader may find discussions containing such forward-looking statements in the material set forth under “Management's Discussion and Analysis of Financial Condition and Results of Operations,” generally, and specifically therein under the captions “Liquidity and Capital Resources” as well as elsewhere in this Quarterly Report on Form 10-Q. Actual events or results may differ materially from those discussed herein. The forward-looking statements specified in the following information have been compiled by our management on the basis of assumptions made by management and considered by management to be reasonable. Our future operating results, however, are impossible to predict and no representation, guarantee, or warranty is to be inferred from those forward-looking statements.

The assumptions used for purposes of the forward-looking statements specified in the following information represent estimates of future events and are subject to uncertainty as to possible changes in economic, legislative, industry, and other circumstances. As a result, the identification and interpretation of data and other information and their use in developing and selecting assumptions from and among reasonable alternatives require the exercise of judgment. To the extent that the assumed events do not occur, the outcome may vary substantially from anticipated or projected results, and, accordingly, no opinion is expressed on the achievability of those forward-looking statements. No assurance can be given that any of the assumptions relating to the forward-looking statements specified in the following information are accurate, and we assume no obligation to update any such forward-looking statements.

CRITICAL ACCOUNTING POLICIES AND ESTIMATES

We prepare our financial statements in conformity with GAAP, which requires management to make certain estimates and apply judgments. We base our estimates and judgments on historical experience, current trends and other factors that management believes to be important at the time the financial statements are prepared. Due to the need to make estimates about the effect of matters that are inherently uncertain, materially different amounts could be reported under different conditions or using different assumptions. On a regular basis, we review our critical accounting policies and how they are applied in the preparation of our financial statements.

While we believe that the historical experience, current trends and other factors considered support the preparation of our financial statements in conformity with GAAP, actual results could differ from our estimates and such differences could be material. 

PLAN OF OPERATION

Currently, we are a company with the intent to become one of the, if not the primary, leading publicly traded iOS and Android application development and promotion companies in the industry. Our proprietary application that is fully developed is called Road Marshall. Road Marshall is an application which we believe will be invaluable to its users in the event of car trouble and we believe it may revolutionize the way tow truck companies are found within the United States, and eventually around the world.

It is worth noting that our application Road Marshall is currently free to download and use. The Company intends to monetize the mobile application through third party advertisements. These advertisements could include, but not strictly be limited to, their products, services, and or other mobile applications that are not in direct competition to our own (such as application games for example). At this point in time there are no agreements in place with any specific advertisers, and our plan to monetize our application through advertisements remains in the planning stages.

We will only begin monetizing the application through advertisements when the application has gained a larger user base. We believe that when a sufficient user base has been achieved then the addition of unobtrusive advertisements will not materially impact the number of users who utilize Road Marshall. There is also the possibility that Road Marshall may insert “in app” purchases whereby a user can purchase upgraded services or products within the app. However, this is speculative and is only mentioned as a possibility down the line if we are not generating sufficient revenue from the use of advertisements alone. At present, no definitive plans are in place for any “in app” purchases. At present we intend to further develop features of the application, and we also plan to develop a strategy to attain a broad user base. The timeline of the aforementioned is undetermined.

While we have plans to further develop our existing mobile application as mentioned above, from time to time we also intend to provide services to third parties relating to the development of other mobile applications. Currently, the Company is providing services to a third party Company to assist in the development of a similar mobile application to “Road Marshall,” specifically targeted for the Malaysian market.

RESULTS OF OPERATIONS

For the three months ended March 31, 2019 and 2018

We generated $0 in revenue for the three months ended March 31, 2019 and 2018, respectively. Our operating expenses were $8,180 and $5,939 for the three months ended March 31, 2019 and 2018, respectively. Operating expenses were solely general and administrative in nature, consisting primarily of professional and consulting fees. Our net loss for the three-month period ended March 31, 2019 and 2018 were $8,180 and $5,939, respectively.

For the six months ended March 31, 2019 and 2018  

We generated $0 in revenue for the six months ended March 31, 2019 and 2018, respectively. Our operating expenses were $16,310 and $13,984 for the six months ended March 31, 2019 and 2018, respectively. Operating expenses were solely general and administrative in nature, consisting primarily of professional and consulting fees. Our net loss for the six-month period ended March 31, 2019 and 2018 were $16,310 and $13,984, respectively.

LIQUIDITY AND CAPITAL RESOURCES

We have no known demands or commitments and are not aware of any events or uncertainties as of March 31, 2019 that will result in or that are reasonably likely to materially increase or decrease our current liquidity.

We had no material commitments for capital expenditures as of March 31, 2019.

For future expenses we intend to be funded by our officers and directors until we can generate substantive revenues from our application, Road Marshall or from technical services provided to clients. There is a possibility that our officers and directors may not loan or provide us any such funds.

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OFF-BALANCE SHEET ARRANGEMENTS

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

ITEM 3 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

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

ITEM 4 CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls and procedures (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that are designed to ensure that information required to be disclosed in the reports we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and chief financial officer, as appropriate to allow timely decisions regarding disclosure. In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Our Principal Executive Officer and Principal Financial Officer evaluated the effectiveness of our disclosure controls and procedures as of March 31, 2019. Based on that evaluation, our Principal Executive Officer and Principal Financial Officer concluded that our disclosure controls and procedures as of the end of the period covered by this report were ineffective.

Changes in Internal Controls over Financial Reporting

There have been no significant changes to the Company’s internal controls over financial reporting that occurred during our last fiscal quarter ended March 31, 2019 that materially affected, or were reasonably likely to materially affect, our internal controls over financial reporting.

PART II - OTHER INFORMATION

Item 1 Legal Proceedings

There are not presently any material pending legal proceedings to which the Registrant is a party or as to which any of its property is subject, and no such proceedings are known to the Registrant to be threatened or contemplated against it.

Item 1A Risk Factors

There have been no material changes to the risk factors contained in our Form 10-K filed December 28, 2018.

Item 2 Unregistered Sales of Equity Securities

There have been no unregistered sales of equity securities in the period covered by this report.

Item 3 Defaults Upon Senior Securities

None.

Item 4 Mine Safety Disclosures

Not applicable.

Item 5 Other Information

None.

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Item 6 Exhibits

Exhibit No.	Description
3.1	Certificate of Incorporation (1)
3.2	By-laws (1)
31	Certification of the Company’s Principal Executive and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s report on Form 10-Q for the period ended March 31, 2019 (2)
32	Certification of the Company’s Principal Executive and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (2)
101.INS	XBRL Instance Document (3)
101.SCH	XBRL Taxonomy Extension Schema (3)
101.CAL	XBRL Taxonomy Extension Calculation Linkbase (3)
101.DEF	XBRL Taxonomy Extension Definition Linkbase (3)
101.LAB	XBRL Taxonomy Extension Label Linkbase (3)
101.PRE	XBRL Taxonomy Extension Presentation Linkbase (3)

(1)	Filed as an exhibit to the Company's Registration Statement on Form S-1, as filed with the SEC on April 20, 2016 and incorporated herein by this reference.
(2)	Filed herewith.
(3)	Users of this data are advised that, pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed not filed or part of a registration statement or Annual Report for purposes of Sections 11 or 12 of the Securities Act of 1933 or Section 18 of the Exchange Act of 1934 and otherwise are not subject to liability.

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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.

Road Marshall, Inc.

Dated: May 15, 2019

By:	/s/ Engchoon Peh
	Engchoon Peh, Chief Executive Officer (Principal Executive Officer), Director

By:	/s/ Guobao Bai
	Guobao Bai, Chief Financial Officer (Principal Financial Officer), Director

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EX-31

EXHIBIT 31.1

ROAD MARSHALL, INC.

OFFICER'S CERTIFICATE PURSUANT TO SECTION 302

I, Engchoon Peh, certify that:

1.   I have reviewed this Form 10-Q of Road Marshall, 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 small business issuer as of, and for, the periods presented in this report;

4. The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer 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 small business issuer, 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 small business issuer'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 small business owner’s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small issuer'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 small business issuer'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 small business issuer's internal control over financial reporting. 

Dated: May 15, 2019

By: /s/ Engchoon Peh

Engchoon Peh,

Chief Executive Officer

(Principal Executive Officer)

EXHIBIT 31.2

ROAD MARSHALL, INC.

OFFICER'S CERTIFICATE PURSUANT TO SECTION 302

I, Guobao Bai, certify that:

1.   I have reviewed this Form 10-Q of Road Marshall, 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 small business issuer as of, and for, the periods presented in this report;

4. The small business issuer’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer 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 small business issuer, 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 small business issuer'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 small business owner’s other certifying officer and I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small issuer'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 small business issuer'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 small business issuer's internal control over financial reporting. 

Dated: May 15, 2019

By: /s/ Guobao Bai

Guobao Bai,

Chief Financial Officer

(Principal Financial Officer)

EX-32

EXHIBIT 32.1

ROAD MARSHALL, INC.

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 the Quarterly Report of Road Marshall, Inc. (the Company) on Form 10-Q for the quarter ended March 31, 2019, as filed with the Securities and Exchange Commission on the date hereof (the Report), I, Engchoon Peh, Principal  Executive  Officer of the Company, certify,  pursuant to 18 U.S.C. ss.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.

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

Dated: May 15, 2019

By: /s/ Engchoon Peh

Engchoon Peh,

Chief Executive Officer

(Principal Executive Officer)

EXHIBIT 32.2

ROAD MARSHALL, INC.

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 the Quarterly Report of Road Marshall, Inc. (the Company) on Form 10-Q for the quarter ended March 31, 2019, as filed with the Securities and Exchange Commission on the date hereof (the Report), I, Guobao Bai, Principal  Financial  Officer of the Company, certify,  pursuant to 18 U.S.C. ss.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.

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

Dated: May 15, 2019

By: /s/ Guobao Bai

Guobao Bai,

Chief Financial Officer

(Principal Financial Officer)

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Document and Entity Information - USD ($)	6 Months Ended
	Mar. 31, 2019	May 15, 2019
Document And Entity Information
Entity Registrant Name	Road Marshall, Inc.
Entity Central Index Key	0001657249
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Is Entity's Reporting Status Current?	Yes
Entity Emerging Growth Company	true
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q2
Entity Filer Category	Non-accelerated Filer
Entity Public Float		$ 500
Entity Common Stock, Shares Outstanding		20,000,000
Smaller Reporting Company	true
Transition Period	false

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Balance Sheets (March 31, 2019 - Unaudited) - USD ($)	Mar. 31, 2019	Sep. 30, 2018
Current assets:
Cash and cash equivalents	$ 8,000	$ 8,000
Total assets	8,000	8,000
Current liabilities:
Accrued Expenses	2,500	5,828
Total current liabilities	2,500	5,828
Stockholders' deficit:
Preferred stock ($.0001 par value, 20,000,000 shares authorized; 100,000 issued and outstanding as of March 31, 2019 and September 30, 2018)	10	10
Common stock ($.0001 par value, 500,000,000 shares authorized, 20,000,000 shares issued and outstanding as of March 31, 2019 and September 30, 2018)	2,000	2,000
Additional paid-in capital	150,338	130,700
Stock subscription receivable	(25,000)	(25,000)
Accumulated deficit	(121,848)	(105,538)
Total stockholders' equity	5,500	2,172
Total liabilities and stockholders' equity	$ 8,000	$ 8,000

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Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2019	Sep. 30, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ .0001	$ .0001
Preferred stock, shares authorized	20,000,000	20,000,000
Preferred stock, shares issued	100,000	100,000
Preferred stock, shares outstanding	100,000	100,000
Common stock, par value	$ .0001	$ .0001
Common stock, shares authorized	500,000,000	500,000,000
Common stock, shares issued	20,000,000	20,000,000
Common stock, shares outstanding	20,000,000	20,000,000

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Statement of Operations (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Mar. 31, 2019	Mar. 31, 2018
Operating expenses:
General and administrative expenses	$ 8,180	$ 5,939	$ 16,310	$ 13,984
Total operating expenses	8,180	5,939	16,310	13,984
Net loss	$ (8,180)	$ (5,939)	$ (16,310)	$ (13,984)
Net loss per common share - Basic and Diluted	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted average number of common shares outstanding	20,000,000	20,000,000	20,000,000	20,000,000

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Statement of Changes in Shareholders' Equity (Unaudited) - USD ($)	Preferred Stock Par Value	Common Stock Par Value	Subscription Receivable	Additional Paid-In Capital	Accumulated Deficit	Total
Beginning Balance at Sep. 30, 2017	$ 10	$ 2,000	$ (25,000)	$ 99,906	$ (71,876)	$ 5,040
Contribution by shareholder				10,545		10,545
Net Loss					(8,045)	(8,045)
Ending Balance at Dec. 31, 2017	10	2,000	(25,000)	110,451	(79,921)	7,540
Beginning Balance at Sep. 30, 2017	10	2,000	(25,000)	99,906	(71,876)	5,040
Net Loss						(13,984)
Ending Balance at Mar. 31, 2018	10	2,000	(25,000)	116,390	(85,860)	7,540
Beginning Balance at Dec. 31, 2017	10	2,000	(25,000)	110,451	(79,921)	7,540
Contribution by shareholder				5,939		5,939
Net Loss					(5,939)	(5,939)
Ending Balance at Mar. 31, 2018	10	2,000	(25,000)	116,390	(85,860)	7,540
Beginning Balance at Sep. 30, 2018	10	2,000	(25,000)	130,700	(105,538)	2,172
Contribution by shareholder				13,958		13,958
Net Loss					(8,130)	(8,130)
Ending Balance at Dec. 31, 2018	10	2,000	(25,000)	144,658	(113,668)	8,000
Beginning Balance at Sep. 30, 2018	10	2,000	(25,000)	130,700	(105,538)	2,172
Net Loss						(16,310)
Ending Balance at Mar. 31, 2019	10	2,000	(25,000)	150,338	(121,848)	5,500
Beginning Balance at Dec. 31, 2018	10	2,000	(25,000)	144,658	(113,668)	8,000
Contribution by shareholder				5,680		5,680
Net Loss					(8,180)	(8,180)
Ending Balance at Mar. 31, 2019	$ 10	$ 2,000	$ (25,000)	$ 150,338	$ (121,848)	$ 5,500

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Statement of Cash Flows (Unaudited) - USD ($)	3 Months Ended				6 Months Ended
	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2019	Mar. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss	$ (8,180)	$ (8,130)	$ (5,939)	$ (8,045)	$ (16,310)	$ (13,984)
Adjustments to reconcile net loss to net cash provided by operating activities:
Accrued Expenses					16,310	13,984
Net cash provided by operating activities
Net Change in Cash and Cash equivalents
Cash and cash equivalents at beginning of period:		$ 8,000	8,000	8,000	8,000	8,000
Cash and cash equivalents at end of period:	$ 8,000		$ 8,000	$ 8,000	8,000	8,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid
Income taxes paid
NON-CASH INVESTING AND FINANCIAL ACTIVITIES:
Operation expenses and accrued expense paid by shareholder					$ 19,638	$ 16,484

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Note 1 - Organization and Description of Business

6 Months Ended

Mar. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Description of Business

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

Road Marshall, Inc. (the “Company”) was incorporated under the laws of the State of Delaware on September 17, 2015. Road Marshall, Inc. is a technology company engaged in the development of a mobile application for iOS and Android devices.

The Company has elected September 30th as its year end.

Basis of Presentation

The accompanying unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements as reported in the Form 10-K for the most recent fiscal year, as filed with the Securities and Exchange Commission on December 28, 2018, have been omitted.

Certain amounts from the prior year have been reclassified to conform to the current year presentation. This reclassification has no impact on the Company’s net earnings.

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Note 2 - Going Concern

6 Months Ended

Mar. 31, 2019

Going Concern [Abstract]

Going Concern

NOTE 2 - GOING CONCERN

The Company’s financial statements are prepared using accounting principles generally accepted in the United States of America applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business. 

The Company demonstrates adverse conditions that raise substantial doubt about the Company's ability to continue as a going concern for one year following the issuance of these financial statements. These adverse conditions are negative financial trends, specifically recurring operating losses, accumulated deficit and other adverse key financial ratios.

During the six months ended March 31, 2019 the Company did not generate any revenue to cover its operating expenses. Management plans to fund operating expenses with related party contributions. There is no assurance that management's plan will be successful.

The financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classification of liabilities that might be necessary in the event that the Company cannot continue as a going concern.

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Note 3 - Related Party Transactions

6 Months Ended

Mar. 31, 2019

Related Party Transactions [Abstract]

Related Party Transactions

NOTE 3 - RELATED PARTY TRANSACTIONS

Contributions

During the six months ended March 31, 2019 and 2018, $13,810 and $13,984 in operating expenses, respectively, were paid by our Chief Executive Officer (CEO), Engchoon Peh, on behalf of the Company. These expenses, consisting mostly of professional and consulting fees, are considered contributions to capital and recorded as additional paid in capital due to the fact that our CEO does not require the repayment from the Company.

During the six months ended March 31, 2019 and 2018, our CEO paid accrued expenses of $5,828 and $2,500, respectively, on behalf of the Company, which are considered contributions to capital and recorded as additional paid in capital due to the fact that our CEO does not require the repayment from the Company.

Office furnished by related party

The Company’s executive office is located at 194 Pandan Loop #05-08, Singapore. This office is furnished to the Company by its CEO at no charge. 

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Significant Accounting Policies (Policies)

6 Months Ended

Mar. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation

Basis of Presentation

The accompanying unaudited interim financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the Securities and Exchange Commission, and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s most recent Annual Financial Statements filed with the SEC on Form 10-K. In the opinion of management, all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of financial position and the results of operations for the interim period presented have been reflected herein. The results of operations for the interim period are not necessarily indicative of the results to be expected for the full year. Notes to the financial statements which would substantially duplicate the disclosures contained in the audited financial statements as reported in the Form 10-K for the most recent fiscal year, as filed with the Securities and Exchange Commission on December 28, 2018, have been omitted.

Certain amounts from the prior year have been reclassified to conform to the current year presentation. This reclassification has no impact on the Company’s net earnings.

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Related Party Transactions (Details) - USD ($)	6 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Loan From Related Party Details Abstract
Operating expenses paid by related party	$ 13,810	$ 13,984
Accrued expenses paid by related party	$ 5,828	$ 2,500