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 June 30, 2018

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 333-182113

____________________________

ANDO HOLDINGS LTD.

(Exact name of registrant as specified in its charter)

Nevada (State or other jurisdiction of incorporation or organization) 47-4933278 (I.R.S. Employer Identification Number)

Room 1107, 11/F, Lippo Sun Plaza, 28 Canton Road

Tsim Sha Tsui, Kowloon, Hong Kong  00000

(Address of principal executive offices)

+852 23519122

(Issuer’s telephone number, including area code)

_________

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

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 past 90 days.  Yes [X]  No [  ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  Yes [  ]  No [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or, an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer”, “smaller reporting company”, and “emerging growth 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 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 [  ]  No [X]

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date.

Class	Outstanding at August 9, 2018
Common Stock, par value $.001 per share	12,000,000 shares

2

ANDO HOLDINGS LTD.

TABLE OF CONTENTS

	PAGE
Part I Financial Information	4
Item 1. Financial Statements (unaudited)	4
Balance Sheets	4
Statements of Operations	5
Statements of Cash Flows	6
Notes to Unaudited Interim Financial Statements	7
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
Item 3. Quantitative and Qualitative Disclosures About Market Risk	14
Item 4. Controls and Procedures	14
Part II Other Information	16
Item 1. Legal Proceedings	16
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	16
Item 3. Defaults Upon Senior Securities	16
Item 4. Mine Safety Disclosures	16
Item 5. Other Information	16
Item 6. Exhibits	16
Signatures	17
EX-31.1
EX-32.1
EX-101 INSTANCE DOCUMENT
EX-101 SCHEMA DOCUMENT
EX-101 CALCULATION LINKBASE DOCUMENT
EX-101 LABELS LINKBASE DOCUMENT
EX-101 PRESENTATION LINKBASE DOCUMENT
EX-101 DEFINITION LINKBASE DOCUMENT

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PART I FINANCIAL INFORMATION

Item 1. Financial Statements

Ando Holdings Ltd.

fka PC Mobile Media Corp.

Condensed Balance Sheets

	June 30, 2018		September 30, 2017
	(Unaudited)		(Audited)
ASSETS
Current Assets
Prepaid Expenses	$	12,000	$	7,900
Total Current Assets		12,000		7,900
TOTAL ASSETS	$	12,000	$	7,900
LIABILITIES & STOCKHOLDERS' DEFICIT
Current Liabilities
Accounts Payable & Accrued Expenses	$	435	$	2,500
Related Party Loans		43,895		14,150
Total Current Liabilities		44,330		16,650
TOTAL LIABILITIES		44,330		16,650
STOCKHOLDERS' DEFICIT
Common Stock, $0.001 Par Value           Authorized Common Stock           75,000,000 shares at $0.001
Issued and Outstanding           12,000,000 Common Shares at June 30, 2018           and September 30, 2017		12,000		12,000
Additional Paid In Capital		58,840		58,840
Accumulated Deficit		(103,170)		(79,590)
TOTAL STOCKHOLDERS' DEFICIT		(32,330)		(8,750)
TOTAL LIABILITIES & STOCKHOLDERS' DEFICIT	$	12,000	$	7,900

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

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Ando Holdings Ltd.

fka PC Mobile Media Corp.

Condensed Statements of Operations

(Unaudited)

	Three months ended June 30, 2018		Three months ended June 30, 2017		Nine months ended June 30, 2018		Nine months ended June 30, 2017
REVENUE
Revenues	$	-	$	-	$	-	$	10,000
Total Revenues	$	-	$	-	$	-	$	10,000
EXPENSES
General and Administrative		3,275		4,715		10,345		7,245
Professional Fees		3,650		5,150		13,235		10,200
Total Expenses		6,925		9,865		23,580		17,445
LOSS FROM OPERATIONS		(6,925)		(9,865)		(23,580)		(17,445)
Provision for Income Taxes		-		-		-		-
NET INCOME (LOSS)	$	(6,925)	$	(9,865)	$	(23,580)	$	(7,445)
BASIC AND DILUTED LOSS PER COMMON SHARE	$	(0.00)	$	(0.00)	$	(0.00)	$	(0.00)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING		12,000,000		12,000,000		12,000,000		12,000,000

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

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Ando Holdings Ltd.

fka PC Mobile Media Corp.

Condensed Statements of Cash Flows

(Unaudited)

	Nine months ended June 30, 2018		Nine months ended June 30, 2017
OPERATING ACTIVITIES
Net Income (Loss)	$	(23,580)	$	(7,445)
Adjustments to reconcile Net Loss      to net cash provided by operations:
Increase in Prepaid Expenses		(4,100)		-
Decrease in AP & Accrued Expenses		(2,065)		(19,400)
Net cash provided by/used in Operating Activities	$	(29,745)	$	(26,845)
FINANCING ACTIVITIES
Contributed Capital	$	-	$	22,840
Proceeds from Related Party Loan		29,745		9
Net cash provided by Financing Activities	$	29,745	$	22,849
Net increase in Cash for period		-		(3,996)
Cash at beginning of period		-		4,050
Cash at end of period	$	-	$	54
Supplemental Cash Flow Information and noncash Financing Activities:
Expenses paid by related party on behalf of      the Company	$	29,745	$	9

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

6

Ando Holdings Ltd.

fka PC Mobile Media Corp.

Notes to the Condensed Unaudited Financial Statements

June 30, 2018

NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Ando Holdings Ltd. fka PC Mobile Media Corp. (“Ando Holdings Ltd. fka PC Mobile Media Corp.” or the “Company”) was incorporated in the State of Nevada on August 22, 2015 and its fiscal year end is September 30. The primary business of the company was previously to offer mobile billboard display advertising. After thorough discussion and analysis on the mobile billboard industry, the Company has decided to terminate its plans in the industry.

The Company is currently pursuing other business opportunities in Hong Kong. The Company is contemplating purchasing two existing companies, one in financing and the other in the retail tea business. As of June 30, 2018, there has been no major progress regarding these acquisitions.

On June 28, 2017, Paul Conforte, the holder of an aggregate of 8,000,000 shares of Common Stock of PC Mobile Media Corp sold all 8,000,000 Shares to twelve (12) purchasers for a total price of $275,000 or $.034 per share. As a result, a change of control occurred which resulted in the purchasers owning approximately 66.67% of the issued and outstanding shares of the Company. In addition, per an Assignment of Rights and Assumption of Liabilities Agreement, dated June 28, 2017, Mr. Conforte retained all assets and assumed all liabilities of the Company through June 30, 2017.

On the same day, Mr. Conforte resigned all officer positions, including Chairman of the Board. Lam Chi Kwong Leo was appointed Chairman of the Board and Chief Executive Officer. Lee Hiu Lan was appointed as Secretary, Treasurer, and Chief Financial Officer. Chan Tung Ngai and Hu Jiasheng were both appointed as a Director. The appointments were effective on June 28, 2017. At present, the Company is strategizing the business plan of the previous owner to determine if that is the direction in which it wants to move forward.

On September 5, 2017, the amendment to the Company’s articles of incorporation was declared effective in the State of Nevada, changing the Company’s name from PC Mobile Media Corp. to Ando Holdings Ltd. As of September 25, 2017, FINRA accepted the name change and issued ADHG as the new trading symbol of the Company.

NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the period from inception on August 22, 2015 through June 30, 2018, the Company has had minimal operations, and has accumulated a deficit of $103,170. In view of this, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to continue operations and to achieve a level of profitability large enough to cover the Company’s expenses. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities, with some additional funding from other traditional financing sources, until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. Management has evaluated these factors and has determined that they raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The officers and directors have agreed to advance funds to the Company to meet its obligations.

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NOTE 3 - BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements present the balance sheets, statements of operations and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with U.S. GAAP.

Certain information and footnote disclosures normally included in 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 September 30, 2017 audited financial statements. The results of operations for the period ended June 30, 2018 are not necessarily indicative of the operating results for a full year.

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.

Advertising

Advertising costs are expensed as incurred. As of June 30, 2018 and 2017, no advertising costs have been incurred.

Property

The Company does not own or rent any property. The office space is provided by the CEO at no charge.

Use of Estimates and Assumptions

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

Cash and Cash Equivalents

For the 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 equivalent. At June 30, 2018 and September 30, 2017, the Company had $0 and $0 in cash, respectively.

Revenue and Cost Recognition

The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met:

·

persuasive evidence of an arrangement exists

·

the product has been shipped or the services have been rendered to the customer

·

the sales price is fixed or determinable

·

collectability is reasonably assured

For the three months ended June 30, 2018 and 2017, the Company realized revenue in the amount of $0 and 0, respectively.  For the nine months ended June 30, 2018 and 2017, the Company realized revenue in the amount of $0 and $10,000, respectively.

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Net Loss per Shared

Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

Recent Accounting Pronouncements

From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We believe that the impact of recently issued standards that are not yet effective may have an impact on our results of operations and financial position.

In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern. The amendments require management to perform interim and annual assessments of an entity’s ability to continue as a going concern and provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The standard applies to all entities and is effective for annual and interim reporting periods ending after December 15, 2016, with early adoption permitted. The Company has adopted this standard and has included the appropriate disclosures in Note 2 to these financial statements.

In February 2016, the FASB issued ASU 2016-02, Leases. The standard requires a lessee to recognize a liability to make lease payments and a right-of-use asset representing a right to use the underlying asset for the lease term on the balance sheet. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018, with early adoption permitted. We are currently evaluating the impact that this standard will have on our financial statements.

In June 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” ASU 2016-15 addresses diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company is evaluating the impact of this new requirement on the cash flows of the Company.

The Company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the Company’s financial statement.

NOTE 4 - CAPITAL STOCK

The Company is authorized to issue an aggregate of 75,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued. At both June 30, 2018 and September 30, 2017, 12,000,000 common shares were issued and outstanding.

On September 22, 2015, the Company issued 5,750,000 Founder’s shares at $0.001 per share (par value) for total cash of $5,750.

On September 22, 2015, the Company issued 2,250,000 shares for services provided since inception. These shares were issued at $0.001 per share (par value) for services valued at $2,250.

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During the quarter ended June 30, 2016, the Company issued 4,000,000 shares to 27 shareholders at $0.01 per share for total cash of $40,000.

On June 30, 2017, the former shareholder released the debt owed to him in the amount of $22,840, per the June 28, 2017 Assignment of Rights and Assumption of Liabilities Agreement. This amount is represented in the financial statements as Contributed Capital.

At June 30, 2018, there are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

NOTE 5 - RELATED PARTY TRANSACTIONS

At June 30, 2018 and September 30, 2017, an affiliate has paid expenses on behalf of the Company in the amount of $43,895 and $14,150, respectively. The loans are unsecured, payable on demand, and carry no interest.

The Company does not own or rent any property. The office space is provided by the CEO at no charge.

NOTE 6 - PREPAID EXPENSES

Transfer agent fees and OTCQB annual fees are included as prepaid expenses. These expenses are stated at cost and are charged to expense over the periods the Company expects to benefit from them. At June 30, 2018 and September 30, 2017, the Company has prepaid expenses of $12,000 and $7,900, respectively.

NOTE 7 - COMMITMENTS AND CONTINGENCIES

On March 18, 2017, Ando Capital Investment Limited engaged Acorn Assets & Equity Limited to identify and precipitate the purchase of a public company through a Consulting Agreement. On August 29, 2017, a supplement to the Consulting Agreement was signed to clarify certain terms of the agreement. The supplementary document states that the transfer agent fees incurred in the purchase, such as cancelation or issuance of share certificates, new CUSIP application, and printing of new share certificate templates, will be paid by Acorn Assets & Equity Limited until the completion of the initial Consulting Agreement.

At June 30, 2018 and September 30, 2017, Acorn Assets & Equity Limited has paid transfer agent fees in the amounts of $3,830 and $1,215, respectively, on behalf of Ando Holdings Ltd.

NOTE 8 - SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date the financial statements were available to be issued.  Management is not aware of any significant events that occurred subsequent to the balance sheet date that would have a material effect on the financial statements thereby requiring adjustment or disclosure.

10

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

The following discussion and analysis should be read in conjunction with our financial statements, including the notes thereto, appearing in this report and are hereby referenced.  The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward looking statements. Factors that could cause or contribute to such differences include, but are not limited to, those discussed below and elsewhere in this report. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report.  We believe it is important to communicate our expectations. However, our management disclaims any obligation to update any forward-looking statements whether as a result of new information, future events or otherwise.

These forward-looking statements are based on our management’s current expectations and beliefs and involve numerous risks and uncertainties that could cause actual results to differ materially from expectations.  You should not rely upon these forward-looking statements as predictions of future events because we cannot assure you that the events or circumstances reflected in these statements will be achieved or will occur.  You can identify a forward-looking statement by the use of the forward-terminology, including words such as “may”, “will”, “believes”, “anticipates”, “estimates”, “expects”, “continues”, “should”, “seeks”, “intends”, “plans”, and/or words of similar import, or the negative of these words and phrases or other variations of these words and phrases or comparable terminology.  These forward-looking statements relate to, among other things: our sales, results of operations and anticipated cash flows; capital expenditures; depreciation and amortization expenses; sales, general and administrative expenses; our ability to maintain and develop relationship with our existing and potential future customers; and, our ability to maintain a level of investment that is required to remain competitive.  Many factors could cause our actual results to differ materially from those projected in these forward-looking statements, including, but not limited to: variability of our revenues and financial performance; risks associated with technological changes; the acceptance of our products in the marketplace by existing and potential customers; disruption of operations or increases in expenses due to our involvement with litigation or caused by civil or political unrest or other catastrophic events; general economic conditions, government mandates; and, the continued employment of our key personnel and other risks associated with competition.

Plan of Operation

Ando Holdings Ltd., formerly known as PC Mobile Media Corp. was formed in the state of Nevada on August 22, 2015.  The primary business of the company was previously to offer mobile billboard display advertising.  After thorough discussion and analysis on the mobile billboard industry, the Company has decided to terminate its plans in the industry.

The Company is currently pursuing other business opportunities in Hong Kong. The Company is contemplating purchasing two existing companies, one in financing and the other in the retail tea business.  As of June 30, 2018, there has been no major progress regarding these acquisitions.

Results of Operations for the Three Months Ended June 30, 2018 Compared to the Three Months Ended June 30, 2017

Revenues. The Company’s revenues were $0 for the three-month period ended June 30, 2018 and $0 for the three-month period ended June 30, 2018.  

11

Selling, General and Administrative Expenses.  Selling, general and administrative expenses for the three-month period ended June 30, 2018 were $3,275 as compared to $4,715 for the three-month period ended June 30, 2017. General and administrative expenses decreased due the reduction of transfer agent fees caused by the subsequent change of control.

Professional Fees.  Professional Fees for the three-month period ended June 30, 2018 were $3,650 as compared to $5,150 for the three-month period ended June 30, 2017.  The decrease was due to the auditing and consulting fees reducing as a result of the subsequent change of control.

Results of Operations for the Nine Months Ended June 30, 2018 Compared to the Nine Months Ended June 30, 2017

Revenues. The Company’s revenues were $0 for the nine-month period ended June 30, 2018 as compared to $10,000 for the nine-month period ended June 30, 2017.   The change in revenue is due to a mobile advertising contract which was executed in October 2016 being terminated in April 2017.  All revenue relating to the contract was received prior to September 30, 2017.

Selling, General and Administrative Expenses.  Selling, general and administrative expenses for the nine-month period ended June 30, 2018 were $10,345 as compared to $7,245 for the nine-month period ended June 30, 2017. General and administrative expenses increased due to additional transfer agent fees caused by the change of control.

Professional Fees.  Professional Fees for the six-month period ended June 30, 2018 were $13,235 as compared to $10,200 for the nine-month period ended June 30, 2017.  The increase was due to the increase in auditing and consulting fees caused by the change of control.

Liquidity and Capital Resources

We measure our liquidity in a number of ways, including the following:

	As of		As of
	June 30, 2018		September 30, 2017
Cash	$	--	$	--
Prepaid Expenses		12,000		7,900
Related Party Loans		43,895		14,150
Working Deficit		(32,330)		(8,750)
Total Current liabilities	$	44,330	$	16,650

The Company has not yet established an ongoing source of revenue sufficient to cover its operating costs and allow it to continue as a going concern.  The accompanying financial statements have been prepared assuming that the Company will continue as a going concern.  For the period from inception on August 22, 2015 through June 30, 2018, the Company has had minimal operations, and has accumulated a deficit of $103,170. In view of this, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to continue operations and to achieve a level of profitability large enough to cover the Company’s expenses. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities, with some additional funding from other traditional financing sources, until such time that funds provided by operations are sufficient to fund working capital requirements.

12

The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.  Management has evaluated these factors and has determined that they raise substantial doubt about the Company’s ability to continue as a going concern.

The officers and directors have agreed to advance funds to the Company to meet its obligations.

Impact of Inflation

We believe that the rate of inflation has had negligible effect on our operations. We believe we can absorb most, if not all, increased non-controlled operating costs by increasing sales prices, whenever deemed necessary and by operating our Company in the most efficient manner possible.

Net Cash Used in Operating Activities

We experienced net cash used in operating activities for the nine-month period ended June 30, 2018 of $29,745 due to cash used to fund a net loss of $23,580.  We experienced net cash provided by operating activities of $26,845 for the nine-month period ended June 30, 2017 due to cash used to fund a net loss of $7,445 and offset by an increase in accounts payable.

Net Cash Used in Investing Activities

The net cash used in investing activities during the nine-month periods ended June 30, 2018 and 2017 was $0.

Net Cash Provided by Financing Activities

Net cash provided by financing activities during the nine-month period ended June 30, 2018 was $29,745 due to a related party making payments on the Company’s behalf, and $22,849 during the nine-month period ended June 30, 2017.

Availability of Additional Funds

Based on our working capital deficit as of June 30, 2018 and zero revenues, we expect to need additional equity and/or debt financing to continue our operations during the next 12 months. We expect that our current cash on hand will not fund our operations through September 2018.

Critical Accounting Policies and Estimates

Our unaudited interim financial statements and accompanying notes have been prepared in accordance with United States generally accepted accounting principles applied on a consistent basis. The preparation of unaudited interim financial statements in conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the unaudited interim financial statements and the reported amounts of revenues and expenses during the reporting periods.  Actual results could differ from these estimates. Our significant estimates and assumptions include amortization, the fair value of our stock, and the valuation allowance relating to the Company’s deferred tax assets.

13

Material Commitments

There was no material commitment during the nine-month period ended June 30, 2018.

Recent Accounting Pronouncements

In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern. The amendments require management to perform interim and annual assessments of an entity’s ability to continue as a going concern and provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The standard applies to all entities and is effective for annual and interim reporting periods ending after December 15, 2016, with early adoption permitted.  The Company has adopted this standard and has included the appropriate disclosures in Note 2 to these financial statements.

The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

Off Balance Sheet Arrangements

As of June 30, 2018, we had no off balance sheet arrangements.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

Disclosure under this section is not required for a smaller reporting company.

Item 4. Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that the information required to be disclosed in the reports that we file under the Securities Exchange Act of 1934 (the "Exchange Act") is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms, and that such information is accumulated and communicated to our management, including our President and Treasurer, as appropriate, to allow timely decisions regarding required disclosures.  In designing and evaluating the disclosure controls and procedures, management recognized that any controls and procedures, no matter how well designed and operated, can only provide reasonable assurance of achieving the desired control objectives, and in reaching a reasonable level of assurance, management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

As required by SEC Rule 13a-15(b), we carried out an evaluation, under the supervision and with the participation of our management, including our President and Treasurer, of the effectiveness of the design and operation of our disclosure controls and procedures as of the end of our third fiscal quarter covered by this report. Based on the foregoing, our President and Treasurer concluded that our disclosure controls and procedures were not effective at the reasonable assurance level at June 30, 2018.  It should be noted that the design of any system of controls is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions, regardless of how remote.

14

Management's Remediation Initiatives

In an effort to remediate the identified material weaknesses and other deficiencies and enhance our internal controls, we plan to initiate the following series of measures once we have the financial resources to do so:

·

We will create a position to segregate duties consistent with control objectives and will increase our personnel resources and technical accounting expertise within the accounting function when funds are available to us. And, we plan to appoint one or more outside directors to an audit committee resulting in a fully functioning audit committee, which will undertake the oversight in the establishment and monitoring of required internal controls and procedures, such as reviewing and approving estimates and assumptions made by management when funds are available to us.

·

Management believes that the appointment of outside directors to a fully functioning audit committee, would remedy the lack of a functioning audit committee.

Changes in Internal Control Over Financial Reporting

There were no changes in our internal controls over financial reporting that occurred during the period covered by this report, which were identified in connection with management’s evaluation required by paragraph (d) of Rules 13a-15 and 15d-15 under the Exchange Act, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

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PART II OTHER INFORMATION

Item 1. Legal Proceedings

None.

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

None.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information

None.

Item 6. Exhibits

(a) Exhibits

Exhibit No.	Description
Exhibit 31.1	302 Certification - Lam Chi Kwong Leo
Exhibit 32.1	906 Certification - Lam Chi Kwong Leo and Lee Hiu Lan

(b) Reports of Form 8-K

None

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SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized, on the 9^th  day of August 2018.

ANDO HOLDINGS LTD.

By:  /s/ Lam Chi Kwong Leo

Lam Chi Kwong Leo

Chief Executive Officer, President, Chairman and Director

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.

Signature	Title	Date
/s/ Lam Chi Kwong Leo Lam Chi Kwong Leo	Chief Executive Officer, President, Chairman and Director	August 9, 2018
/s/ Lee Hiu Lan Lee Hiu Lan	Chief Financial Officer, Treasurer, Secretary and Director	August 9, 2018

17

Ando Holdings Ltd.

Index to Exhibits

Exhibit No.	Description
Exhibit 31.1	302 Certification - Lam Chi Kwong Leo
Exhibit 32.1	906 Certification - Lam Chi Kwong Leo and Lee Hiu Lan

18

EX-31.1

CERTIFICATION

Exhibit 31.1

I, Lam Chi Kwong Leo, certify that:

1.

I have reviewed this Quarterly Report on Form 10-Q of Ando Holdings Ltd.;

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 the 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, 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:  August 9, 2018

/s/ Lam Chi Kwong Leo

Lam Chi Kwong Leo

Chief Executive Officer

(Principal Executive Officer)

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO 18 U.S.C. 1350 AS ADOPTED

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

The undersigned hereby certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to their knowledge, the Quarterly Report on Form 10-Q for the period ended June 30, 2018 of Ando Holdings Ltd. (the “Company”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, and the information contained in such periodic report fairly presents, in all material respects, the financial condition and results of operations of the Company as of, and for, the periods presented in such report.

Very truly yours,

/s/ Lam Chi Kwong Leo

Lam Chi Kwong Leo

Chief Executive Officer

/s/ Lee Hiu Lan

Lee Hiu Lan

Chief Financial Officer

Dated: August 9, 2018

A signed original of this written statement required by Section 906 of the Sarbanes-Oxley Act of 2002 has been provided to Ando Holdings Ltd. and will be furnished to the Securities and Exchange Commission or its staff upon request.

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Document and Entity Information - $ / shares		9 Months Ended
	Aug. 09, 2018	Jun. 30, 2018
Details
Registrant Name		Ando Holdings Ltd.
Registrant CIK		0001663641
SEC Form		10-Q
Period End date		Jun. 30, 2018
Fiscal Year End		--09-30
Trading Symbol		ando
Tax Identification Number (TIN)		474933278
Number of common stock shares outstanding	12,000,000
Filer Category		Smaller Reporting Company
Current with reporting		Yes
Voluntary filer		No
Well-known Seasoned Issuer		No
Emerging Growth Company		false
Ex Transition Period		false
Amendment Flag		false
Document Fiscal Year Focus		2018
Document Fiscal Period Focus		Q3
Entity Incorporation, State Country Name		Nevada
Entity Listing, Par Value Per Share	$ 0.001

XML

Condensed Balance Sheets - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Current Assets
Prepaid Expenses	$ 12,000	$ 7,900
Total Current Assets	12,000	7,900
TOTAL ASSETS	12,000	7,900
Current Liabilities
Accounts Payable & Accrued Expenses	435	2,500
Related Party Loans	43,895	14,150
Total Current Liabilities	44,330	16,650
TOTAL LIABILITIES	44,330	16,650
STOCKHOLDERS' DEFICIT
Common Stock, $0.001 Par Value Authorized Common Stock 75,000,000 shares at $0.001 Issued and Outstanding 12,000,000 Common Shares at June 30, 2018 and September 30, 2017	12,000	12,000
Additional Paid In Capital	58,840	58,840
Accumulated Deficit	(103,170)	(79,590)
TOTAL STOCKHOLDERS' DEFICIT	(32,330)	(8,750)
TOTAL LIABILITIES & STOCKHOLDERS' DEFICIT	$ 12,000	$ 7,900

XML

Condensed Balance Sheets - Parenthetical - $ / shares	Jun. 30, 2018	Sep. 30, 2017
Details
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Common Stock, Shares, Outstanding	12,000,000	12,000,000

XML

Condensed Statements of Operations - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
REVENUE
Revenues	$ 0	$ 0	$ 0	$ 10,000
EXPENSES
General and Administrative	3,275	4,715	10,345	7,245
Professional Fees	3,650	5,150	13,235	10,200
Total Expenses	6,925	9,865	23,580	17,445
LOSS FROM OPERATIONS	(6,925)	(9,865)	(23,580)	(17,445)
Provision for Income Taxes	0	0	0	0
Net Income (loss)	$ (6,925)	$ (9,865)	$ (23,580)	$ (7,445)
BASIC AND DILUTED LOSS PER COMMON SHARE	$ (0.00)	$ (0.00)	$ (0.00)	$ (0.00)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING	12,000,000	12,000,000	12,000,000	12,000,000

XML

Condensed Statements of Cash Flows - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
OPERATING ACTIVITIES
Net Income (loss)	$ (6,925)	$ (9,865)	$ (23,580)	$ (7,445)
Adjustments to reconcile Net Loss to net cash provided by operations:
Increase in Prepaid Expenses			(4,100)	0
Decrease in AP & Accrued Expenses			(2,065)	(19,400)
Net cash provided by/used in Operating Activities			(29,745)	(26,845)
FINANCING ACTIVITIES
Contributed Capital			0	22,840
Proceeds from Related Party Loan			29,745	9
Net cash provided by Financing Activities			29,745	22,849
Net increase in Cash for period			0	(3,996)
Cash and Cash Equivalents, at Carrying Value, Beginning Balance			0	4,050
Cash and Cash Equivalents, at Carrying Value, Ending Balance	$ 0	$ 54	0	54
Supplemental Cash Flow Information and noncash Financing Activities:
Expenses paid by related party on behalf of the Company			$ 29,745	$ 9

XML

NATURE OF OPERATIONS AND BASIS OF PRESENTATION

9 Months Ended

Jun. 30, 2018

Notes

NATURE OF OPERATIONS AND BASIS OF PRESENTATION

NOTE 1 - NATURE OF OPERATIONS AND BASIS OF PRESENTATION

Ando Holdings Ltd. fka PC Mobile Media Corp. (“Ando Holdings Ltd. fka PC Mobile Media Corp.” or the “Company”) was incorporated in the State of Nevada on August 22, 2015 and its fiscal year end is September 30. The primary business of the company was previously to offer mobile billboard display advertising. After thorough discussion and analysis on the mobile billboard industry, the Company has decided to terminate its plans in the industry.

The Company is currently pursuing other business opportunities in Hong Kong. The Company is contemplating purchasing two existing companies, one in financing and the other in the retail tea business. As of June 30, 2018, there has been no major progress regarding these acquisitions.

On June 28, 2017, Paul Conforte, the holder of an aggregate of 8,000,000 shares of Common Stock of PC Mobile Media Corp sold all 8,000,000 Shares to twelve (12) purchasers for a total price of $275,000 or $.034 per share. As a result, a change of control occurred which resulted in the purchasers owning approximately 66.67% of the issued and outstanding shares of the Company. In addition, per an Assignment of Rights and Assumption of Liabilities Agreement, dated June 28, 2017, Mr. Conforte retained all assets and assumed all liabilities of the Company through June 30, 2017.

On the same day, Mr. Conforte resigned all officer positions, including Chairman of the Board. Lam Chi Kwong Leo was appointed Chairman of the Board and Chief Executive Officer. Lee Hiu Lan was appointed as Secretary, Treasurer, and Chief Financial Officer. Chan Tung Ngai and Hu Jiasheng were both appointed as a Director. The appointments were effective on June 28, 2017. At present, the Company is strategizing the business plan of the previous owner to determine if that is the direction in which it wants to move forward.

On September 5, 2017, the amendment to the Company’s articles of incorporation was declared effective in the State of Nevada, changing the Company’s name from PC Mobile Media Corp. to Ando Holdings Ltd. As of September 25, 2017, FINRA accepted the name change and issued ADHG as the new trading symbol of the Company.

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GOING CONCERN DISCLOSURE

9 Months Ended

Jun. 30, 2018

Notes

GOING CONCERN DISCLOSURE

NOTE 2 - GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. For the period from inception on August 22, 2015 through June 30, 2018, the Company has had minimal operations, and has accumulated a deficit of $103,170. In view of this, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to continue operations and to achieve a level of profitability large enough to cover the Company’s expenses. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities, with some additional funding from other traditional financing sources, until such time that funds provided by operations are sufficient to fund working capital requirements. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern. Management has evaluated these factors and has determined that they raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. The officers and directors have agreed to advance funds to the Company to meet its obligations.

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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Jun. 30, 2018

Notes

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

NOTE 3 - BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements present the balance sheets, statements of operations and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with U.S. GAAP.

Certain information and footnote disclosures normally included in 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 September 30, 2017 audited financial statements. The results of operations for the period ended June 30, 2018 are not necessarily indicative of the operating results for a full year.

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.

Advertising

Advertising costs are expensed as incurred. As of June 30, 2018 and 2017, no advertising costs have been incurred.

Property

The Company does not own or rent any property. The office space is provided by the CEO at no charge.

Use of Estimates and Assumptions

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

Cash and Cash Equivalents

For the 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 equivalent. At June 30, 2018 and September 30, 2017, the Company had $0 and $0 in cash, respectively.

Revenue and Cost Recognition

The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met:

• persuasive evidence of an arrangement exists
• the product has been shipped or the services have been rendered to the customer
• the sales price is fixed or determinable
• collectability is reasonably assured

For the three months ended June 30, 2018 and 2017, the Company realized revenue in the amount of $0 and 0, respectively.  For the nine months ended June 30, 2018 and 2017, the Company realized revenue in the amount of $0 and $10,000, respectively.

Net Loss per Shared

Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

Recent Accounting Pronouncements

From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We believe that the impact of recently issued standards that are not yet effective may have an impact on our results of operations and financial position.

In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern. The amendments require management to perform interim and annual assessments of an entity’s ability to continue as a going concern and provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The standard applies to all entities and is effective for annual and interim reporting periods ending after December 15, 2016, with early adoption permitted. The Company has adopted this standard and has included the appropriate disclosures in Note 2 to these financial statements.

In February 2016, the FASB issued ASU 2016-02, Leases. The standard requires a lessee to recognize a liability to make lease payments and a right-of-use asset representing a right to use the underlying asset for the lease term on the balance sheet. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018, with early adoption permitted. We are currently evaluating the impact that this standard will have on our financial statements.

In June 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” ASU 2016-15 addresses diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company is evaluating the impact of this new requirement on the cash flows of the Company.

The Company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the Company’s financial statement.

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CAPITAL STOCK DISCLOSURE

9 Months Ended

Jun. 30, 2018

Notes

CAPITAL STOCK DISCLOSURE

NOTE 4 - CAPITAL STOCK

The Company is authorized to issue an aggregate of 75,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued. At both June 30, 2018 and September 30, 2017, 12,000,000 common shares were issued and outstanding.

On September 22, 2015, the Company issued 5,750,000 Founder’s shares at $0.001 per share (par value) for total cash of $5,750.

On September 22, 2015, the Company issued 2,250,000 shares for services provided since inception. These shares were issued at $0.001 per share (par value) for services valued at $2,250.

During the quarter ended June 30, 2016, the Company issued 4,000,000 shares to 27 shareholders at $0.01 per share for total cash of $40,000.

On June 30, 2017, the former shareholder released the debt owed to him in the amount of $22,840, per the June 28, 2017 Assignment of Rights and Assumption of Liabilities Agreement. This amount is represented in the financial statements as Contributed Capital.

At June 30, 2018, there are no warrants or options outstanding to acquire any additional shares of common stock of the Company.

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RELATED PARTY TRANSACTIONS DISCLOSURE

9 Months Ended

Jun. 30, 2018

Notes

RELATED PARTY TRANSACTIONS DISCLOSURE

NOTE 5 - RELATED PARTY TRANSACTIONS

At June 30, 2018 and September 30, 2017, an affiliate has paid expenses on behalf of the Company in the amount of $43,895 and $14,150, respectively. The loans are unsecured, payable on demand, and carry no interest.

The Company does not own or rent any property. The office space is provided by the CEO at no charge.

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PREPAID EXPENSES DISCLOSURE

9 Months Ended

Jun. 30, 2018

Notes

PREPAID EXPENSES DISCLOSURE

NOTE 6 - PREPAID EXPENSES

Transfer agent fees and OTCQB annual fees are included as prepaid expenses. These expenses are stated at cost and are charged to expense over the periods the Company expects to benefit from them. At June 30, 2018 and September 30, 2017, the Company has prepaid expenses of $12,000 and $7,900, respectively.

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COMMITMENTS AND CONTINGENCIES DISCLOSURE

9 Months Ended

Jun. 30, 2018

Notes

COMMITMENTS AND CONTINGENCIES DISCLOSURE

NOTE 7 - COMMITMENTS AND CONTINGENCIES

On March 18, 2017, Ando Capital Investment Limited engaged Acorn Assets & Equity Limited to identify and precipitate the purchase of a public company through a Consulting Agreement. On August 29, 2017, a supplement to the Consulting Agreement was signed to clarify certain terms of the agreement. The supplementary document states that the transfer agent fees incurred in the purchase, such as cancelation or issuance of share certificates, new CUSIP application, and printing of new share certificate templates, will be paid by Acorn Assets & Equity Limited until the completion of the initial Consulting Agreement.

At June 30, 2018 and September 30, 2017, Acorn Assets & Equity Limited has paid transfer agent fees in the amounts of $3,830 and $1,215, respectively, on behalf of Ando Holdings Ltd.

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SUBSEQUENT EVENTS

9 Months Ended

Jun. 30, 2018

Notes

SUBSEQUENT EVENTS

NOTE 8 - SUBSEQUENT EVENTS

Management has evaluated subsequent events through the date the financial statements were available to be issued.  Management is not aware of any significant events that occurred subsequent to the balance sheet date that would have a material effect on the financial statements thereby requiring adjustment or disclosure.

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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES: Basis of Presentation (Policies)

9 Months Ended

Jun. 30, 2018

Policies

Basis of Presentation

Basis of Presentation

The financial statements present the balance sheets, statements of operations and cash flows of the Company. These financial statements are presented in United States dollars and have been prepared in accordance with U.S. GAAP.

Certain information and footnote disclosures normally included in 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 September 30, 2017 audited financial statements. The results of operations for the period ended June 30, 2018 are not necessarily indicative of the operating results for a full year.

In the opinion of management, all adjustments consisting of normal recurring entries necessary for a fair statement of the periods presented for: (a) the financial position; (b) the result of operations; and (c) cash flows, have been made in order to make the financial statements presented not misleading.

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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES: Advertising Costs Policy (Policies)

9 Months Ended

Jun. 30, 2018

Policies

Advertising Costs Policy

Advertising

Advertising costs are expensed as incurred. As of June 30, 2018 and 2017, no advertising costs have been incurred.

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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES: Property Policy (Policies)

9 Months Ended

Jun. 30, 2018

Policies

Property Policy

Property

The Company does not own or rent any property. The office space is provided by the CEO at no charge.

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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES: Use of Estimates and Assumptions (Policies)

9 Months Ended

Jun. 30, 2018

Policies

Use of Estimates and Assumptions

Use of Estimates and Assumptions

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

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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES: Cash and Cash Equivalents Policy (Policies)

9 Months Ended

Jun. 30, 2018

Policies

Cash and Cash Equivalents Policy

Cash and Cash Equivalents

For the 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 equivalent. At June 30, 2018 and September 30, 2017, the Company had $0 and $0 in cash, respectively.

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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES: Revenue and Cost Recognition Policy (Policies)

9 Months Ended

Jun. 30, 2018

Policies

Revenue and Cost Recognition Policy

Revenue and Cost Recognition

The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met:

• persuasive evidence of an arrangement exists
• the product has been shipped or the services have been rendered to the customer
• the sales price is fixed or determinable
• collectability is reasonably assured

For the three months ended June 30, 2018 and 2017, the Company realized revenue in the amount of $0 and 0, respectively.  For the nine months ended June 30, 2018 and 2017, the Company realized revenue in the amount of $0 and $10,000, respectively.

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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES: Net Loss Per Share Policy (Policies)

9 Months Ended

Jun. 30, 2018

Policies

Net Loss Per Share Policy

Net Loss per Shared

Basic loss per share includes no dilution and is computed by dividing loss available to common stockholders by the weighted average number of common shares outstanding for the period. Dilutive loss per share reflects the potential dilution of securities that could share in the losses of the Company. Because the Company does not have any potentially dilutive securities, the accompanying presentation is only of basic loss per share.

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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES: Recent Accounting Pronouncements (Policies)

9 Months Ended

Jun. 30, 2018

Policies

Recent Accounting Pronouncements

Recent Accounting Pronouncements

From time to time, new accounting pronouncements are issued that we adopt as of the specified effective date. We believe that the impact of recently issued standards that are not yet effective may have an impact on our results of operations and financial position.

In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern. The amendments require management to perform interim and annual assessments of an entity’s ability to continue as a going concern and provides guidance on determining when and how to disclose going concern uncertainties in the financial statements. The standard applies to all entities and is effective for annual and interim reporting periods ending after December 15, 2016, with early adoption permitted. The Company has adopted this standard and has included the appropriate disclosures in Note 2 to these financial statements.

In February 2016, the FASB issued ASU 2016-02, Leases. The standard requires a lessee to recognize a liability to make lease payments and a right-of-use asset representing a right to use the underlying asset for the lease term on the balance sheet. The ASU is effective for fiscal years, and interim periods within those years, beginning after December 15, 2018, with early adoption permitted. We are currently evaluating the impact that this standard will have on our financial statements.

In June 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments.” ASU 2016-15 addresses diversity in how certain cash receipts and cash payments are presented and classified in the statement of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019. Early adoption is permitted, including adoption in an interim period. The Company is evaluating the impact of this new requirement on the cash flows of the Company.

The Company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the Company’s financial statement.

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NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Details) - Change of control	9 Months Ended
	Jun. 30, 2017 USD ($) shares
Common stock sold by majority shareholder | shares	8,000,000
Total price in sale of common stock | $	$ 275,000
Purchaser ownership percentage after transaction	66.67%

XML

GOING CONCERN DISCLOSURE (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Details
Accumulated Deficit	$ 103,170	$ 79,590

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BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES: Revenue and Cost Recognition Policy (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Details
Revenues	$ 0	$ 0	$ 0	$ 10,000

XML

CAPITAL STOCK DISCLOSURE (Details) - USD ($)	1 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2015	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2016	Sep. 30, 2017
Details
Common shares authorized		75,000,000			75,000,000
Par value of common shares		$ 0.001			$ 0.001
Common shares were issued and outstanding		12,000,000
Common shares issued for cash	5,750,000			4,000,000
Proceeds from stock issuance	$ 5,750			$ 40,000
Common shares issued for services provided	2,250,000
Value of services for stock provided	$ 2,250
Proceeds from contributed capital		$ 0	$ 22,840

XML

RELATED PARTY TRANSACTIONS DISCLOSURE (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Details
Related Party Loans	$ 43,895	$ 14,150

XML

PREPAID EXPENSES DISCLOSURE (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Details
Prepaid Expenses	$ 12,000	$ 7,900

XML

COMMITMENTS AND CONTINGENCIES DISCLOSURE (Details) - USD ($)	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Details
Decrease in amounts due to service providers	$ 3,830	$ 1,215