Form 10-Q

0001685237-18-000006.txt : 20180627 0001685237-18-000006.hdr.sgml : 20180627 20180627061744 ACCESSION NUMBER: 0001685237-18-000006 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 21 CONFORMED PERIOD OF REPORT: 20180531 FILED AS OF DATE: 20180627 DATE AS OF CHANGE: 20180627 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TEMIR CORP. CENTRAL INDEX KEY: 0001685237 STANDARD INDUSTRIAL CLASSIFICATION: TRANSPORTATION SERVICES [4700] IRS NUMBER: 981321204 STATE OF INCORPORATION: NV FISCAL YEAR END: 0831 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-213996 FILM NUMBER: 18920493 BUSINESS ADDRESS: STREET 1: 54 FRUKTOVAYA STREET CITY: BISHKEK STATE: 1N ZIP: 720027 BUSINESS PHONE: 996558414146 MAIL ADDRESS: STREET 1: 54 FRUKTOVAYA STREET CITY: BISHKEK STATE: 1N ZIP: 720027 10-Q 1 temir10q5312018june26.htm Form 10-Q

U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

Mark One

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended May 31, 2018

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

For the transition period from ______ to _______

Commission File No. 333-213996

TEMIR CORP.

(Exact name of registrant as specified in its charter)

Nevada

(State or Other Jurisdiction of Incorporation or Organization)

98-1321204

IRS Employer Identification Number

7999

Primary Standard Industrial Classification Code Number

Temir Corp.

54 Fruktovaya Street

Bishkek, Kyrgyzstan 720027

Tel. 996-558414146

Email: temircorp@yandex.com

(Address and telephone number of principal executive offices)

Indicate by checkmark whether the issuer: (1) has 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 is a large accelerated filed, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer [ ]

Accelerated filer [ ]

Non-accelerated filer [ ]

Smaller reporting company [X]

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [ X ]

Applicable Only to Issuer Involved in Bankruptcy Proceedings During the Preceding Five Years. N/A

Indicate by checkmark whether the issuer has filed all documents and reports required to be filed by Section 12, 13 and 15(d) of the Securities Exchange Act of 1934 after the distribution of securities under a plan confirmed by a court. Yes [ ] No [ ]

Applicable Only to Corporate Registrants

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the most practicable date:



Class	Outstanding as of June 26, 2018
Common Stock, $0.001	2,574,000

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	TEMIR CORP.
Part I	FINANCIAL INFORMATION
Item 1	Financial Statements (Unaudited)	3
Item 2	Management’s Discussion And Analysis Of Financial Condition And Results Of Operations	9
Item 3	Quantitative And Qualitative Disclosures About Market Risk	12
Item 4	Controls And Procedures	12
Part II	OTHER INFORMATION
Item 1	Legal Proceedings	12
Item 2	Unregistered Sales Of Equity S ecurities And Use Of Proceeds	12
Item 3	Defaults Upon Senior Securities	12
Item 4	Mine Safety Disclosures	13
Item 5	Other Information	13
Item 6	Exhibits	13
	Signatures	13

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PART I. FINANCIAL INFORMATION


TEMIR CORP. BALANCE SHEETS (Unaudited)
		MAY 31, 2018	AUGUST 31, 2017
ASSETS
Current Assets
	Cash	$ 23,447	$ 35,061
	Prepaid expenses	-	297
	Total current assets	23,447	35,358
Other Assets
	Equipment	950	1,451
Total Assets		$ 24,397	$ 36,809

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
	Loan from related parties	$ 3,753	$ 3,221
	Total current liabilities	3,753	3,221
Total Liabilities		3,753	3,221

Stockholders’ Equity
	Common stock, $0.001 par value, 78,500,000 shares authorized;
	2,574,000 shares issued and outstanding	2,574	2,574
	Additional Paid-in-Capital	28,126	28,126
	Retained Earnings (Deficit)	(10,056)	2,888
Total Stockholders’ equity		20,644	33,588

Total Liabilities and Stockholders’ equity		$ 24,397	$ 36,809

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

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TEMIR CORP. STATEMENTS OF OPERATIONS (UNAUDITED)
	THREE MONTHS ENDED MAY 31, 2018	THREE MONTHS ENDED MAY 31, 2017	NINE MONTHS ENDED MAY 31, 2018	NINE MONTHS ENDED MAY 31, 2017
Revenue	$ 3,500	$ 2,000	$ 8,500		$ 15,000
Cost of good sold	1,700	1,500	2,700		4,500
Gross profit	1,800	500	5,800		10,500

Operating expenses
General and administrative expenses	11,078	7,822	18,744		13,605
Net income (loss) from operations	(9,278)	(7,322)	(12,944)		(3,105)
Income (Loss) before provision for income taxes	(9,278)	(7,322)	(12,944)		(3,105)

Provision for income taxes	-	-	-		-

Net income (loss)	$ (9,278)	$ (7,322)	$ (12,944)		$ (3,105)

Income (loss) per common share: Basic and Diluted	$ (0.00)	$ (0.00)	$ (0.00)		$ (0.00)

Weighted Average Number of Common Shares Outstanding: Basic and Diluted	2,574,000	2,574,000	2,574,000		2,285,175

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

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TEMIR CORP. STATEMENTS OF CASH FLOWS (UNAUDITED)
		NINE MONTHS ENDED MAY 31, 2018	NINE MONTHS ENDED MAY 31, 2017
Cash flows from Operating Activities
	Net income (loss)	$ (12,944)	$ (3,105)
	Amortization expenses	501	382
	Prepaid expenses	297	(99)
	Deferred Revenue		3,300
	Accounts Payble		1,500
	Net cash provided by (used in) operating activities	(12,146)	1,978

Cash flows from Investing Activities
Purchase of fixed assets		$ -	(2,000)
Net cash used in investing activities		-	(2,000)

Cash flows from Financing Activities
	Proceeds from sale of common stock	-	28,700
	Proceeds of loan from shareholder	532	2,496
	Net cash provided by financing activities	532	31,196
Net increase in cash and equivalents		(11,614)	31,174
Cash and equivalents at beginning of the period		35,061	2,000
Cash and equivalents at end of the period		$ 23,447	$ 33,174
	Supplemental cash flow information:
	Cash paid for:
	Interest	$ -	$ -
	Taxes	$ -	$ -

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

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TEMIR CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

MAY 31, 2018

NOTE 1 – ORGANIZATION AND BUSINESS

TEMIR CORP. (the “Company”) is a corporation established under the corporation laws in the State of Nevada on May 19, 2016. The Company commences operations in tourism. Temir Corp. is a travel agency that organizes individual and group tours in Kyrgyzstan, such as cultural, recreational, sport, business, ecotours and other travel tours. The company’s principal executive offices are located at 54 Frukovaya Street, Bishkek, Kyrgyzstan 720027.

The Company has adopted August 31 fiscal year end.

NOTE 2 – GOING CONCERN

The Company’s financial statements as of May 31, 2018 been prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company has accumulated deficit from inception (May 19, 2016) to May 31, 2018 of $10,056. These factors among others raise substantial doubt about the ability of the company to continue as a going concern for a reasonable period of time.

In order to continue as a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The results for the nine months ended May 31, 2018 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10K for the year ended August 31, 2017, filed with the Securities and Exchange Commission.

The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at May 31, 2018 and for the related periods presented.

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Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company's bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At May 31, 2018 the Company's bank deposits did not exceed the insured amounts.

Use of Estimates

Preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions.

Stock-Based Compensation

As of May 31, 2018, the Company has not issued any stock-based payments to its employees.

Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Revenue Recognition

The Company follows the guidance of the Accounting Standards Codification (“ASC”) Topic 605, Revenue Recognition. We record revenue when persuasive evidence of an arrangement exists, the services have been provided, the price to the customer is fixed or determinable and collectability of the revenue is reasonably assured.

Property and Equipment

Property and equipment are stated at cost and depreciated on the straight line method over the estimated life of the asset, which is 3 years.

Income Taxes

The Company follows the liability method of accounting for income taxes. Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences). The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

New Accounting Pronouncements

There were various accounting standards and interpretations issued recently, none of which are expected to a have a material impact on our financial position, operations or cash flows.

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NOTE 4 – CAPITAL STOCK

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

As of May 31, 2018, the Company had 2,574,000 shares issued and outstanding.

NOTE 5 – RELATED PARTY TRANSACTIONS

In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note.

Since May 19, 2016 (Inception) through May 31, 2018, the Company’s sole officer and director loaned the Company $3,753 to pay for incorporation costs and operating expenses. As of May 31, 2018, the amount outstanding was $3,753. The loan is non-interest bearing, due upon demand and unsecured.

NOTE 6 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events from May 31, 2018 to June 24, 2018 the date the financial statements were issued and has determined that there are no items to disclose.

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

FORWARD LOOKING STATEMENTS

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

General

We were incorporated in the State of Nevada on May 19, 2016. We commence operations in tourism. Our principal office address is located at 54 Fruktovaya Street, Bishkek, Kyrgyzstan 720027.

Temir Corp. is a travel agency that organizes individual and group tours in Kyrgyzstan, such as cultural, recreational, sport, business, ecotours and other travel tours. Services and products provided by our company include custom packages according to the client’s specifications. We develop and offer our own tours in Kyrgyzstan as well as third-party suppliers.

RESULTS OF OPERATION

As of May 31, 2018, our deficit were $10,056. Our financial statements have been prepared assuming that we will continue as a going concern. We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

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Three Month Period Ended May 31, 2018 compared to Three Month period ended May 31, 2017

Revenue

During the three months ended May 31, 2018, the Company generated $3,500 in revenue compared to $2,000 during the three months ended May 31, 2017.

Operating Expenses

During the three month period ended May 31, 2018, we incurred total expenses and professional fees of $11,078, compared to $7,822 during the three months ended May 31, 2017. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.

Our net loss for the three month period ended May 31, 2018 was $9,278 compared to net loss of $7,322 during the three months ended May 31, 2017.

Nine Month Period Ended May 31, 2018 compared to Nine Month period ended May 31, 2017

Revenue

During the nine months ended May 31, 2018, the Company generated $8,500 in revenue compared to $15,000 during the nine months ended May 31, 2017.

Operating Expenses

During the nine month period ended May 31, 2018, we incurred total expenses and professional fees of $18,744, compared to $13,605 during the nine months ended May 31, 2017. General and administrative and professional fee expenses incurred generally related to corporate overhead, financial and administrative contracted services, such as legal and accounting and developmental costs.

Our net loss for the nine month period ended May 31, 2018 was $12,944 compared to net loss of $3,105 during the nine months ended May 31, 2017.

LIQUIDITY AND CAPITAL RESOURCES

As at May 31, 2018 our current assets were $23,447 compared to $35,358 in current assets at August 31, 2017. As at May 31, 2018 our total assets were $24,397 compared to $36,809 in total assets at August 31, 2017. As at May 31, 2018, our current liabilities were $3,753 compared to $3,221 as at August 31, 2017.

Stockholder’s equity was $33,588 as of August 31, 2017 compared to $20,644 as of May 31, 2018.

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Cash Flows from Operating Activities

For the nine-month period ended May 31, 2018, net cash flows used in operating activities were $12,146, consisting of net loss of $12,944, amortization expenses of $501 and decrease in prepaid expenses of $297. For the nine-month period ended May 31, 2017, net cash flows provided by operating activities were $1,978, consisting of net loss of $3,105, increase in prepaid expenses of $99, increase in deferred revenue of $3,300, increase in accounts payable of $1,500 and amortization expenses of $382.

Cash flows from Investing Activities

For the nine-month period ended May 31, 2018, net cash flow used in investing activities was $0, compared to $2,000 for the nine-month period ended May 31, 2017.

Cash Flows from Financing Activities

Cash flows provided by financing activities during the nine-month period ended May 31, 2018 were $532, consisting of loan from shareholder. Cash flows provided by financing activities during the nine-month period ended May 31, 2017 were $31,196, consisting of $2,496 loan from shareholder and $28,700 from proceeds from sale of common stock.

PLAN OF OPERATION AND FUNDING

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

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

OFF-BALANCE SHEET ARRANGEMENTS

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

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GOING CONCERN

The independent auditors' report accompanying our August 31, 2017 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared "assuming that we will continue as a going concern," which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

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

ITEM 4. CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

Our disclosure controls and procedures are designed to ensure that information required to be disclosed in reports that we file or submit under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission. Our principal executive officer and principal financial and accounting officer have reviewed the effectiveness of our “disclosure controls and procedures” (as defined in the Securities Exchange Act of 1934 Rules 13(a)-15(e) and 15(d)-15(e)) within the end of the period covered by this Quarterly Report on Form 10-Q and have concluded that the disclosure controls and procedures are effective to ensure that material information relating to the Company is recorded, processed, summarized, and reported in a timely manner.

Changes in Internal Controls over Financial Reporting

There have been no changes in the Company's internal control over financial reporting during the last quarterly period covered by this report that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

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

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

No equity securities were sold during the nine-month period ended May 31, 2018.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

No senior securities were issued and outstanding during the nine-month period ended May 31, 2018.

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ITEM 4. MINE SAFETY DISCLOSURES

Not applicable to our Company.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

Exhibits:

31.1 Certification of Chief Executive Officer and Chief Financial Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a)

32.1 Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002

101.INS XBRL Instance Document

101.SCH XBRL Taxonomy Extension Schema Document

101.CAL XBRL Taxonomy Extension Calculation Linkbase Document

101.DEF XBRL Taxonomy Extension Definition Document

101.LAB XBRL Taxonomy Extension Label Linkbase Document

101.PRE XBRL Taxonomy Extension Presentation Linkbase Document

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.



	TEMIR CORP.
Dated: June 24, 2018	By: /s/ Stanislav Pak
	Stanislav Pak, President and Chief Executive Officer and Chief Financial Officer

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EX-31.1 2 temircorp10qcertification311.htm Exhibit 31.1

Exhibit 31.1

CERTIFICATION

I, Stanislav Pak, President and Chief Executive Officer and Chief Financial Officer of TEMIR CORP., certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of TEMIR CORP.;

2. Based on my knowledge, this report does not contain any untrue statement of 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 quarterly report;

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

4. The registrant's other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d- 15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a) designed such disclosure controls and procedures, or caused such disclosure control and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c) evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;

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: June 26, 2018

/s/ Stanislav Pak

____________________________

Stanislav Pak,

President, Chief Executive Officer

and Chief Financial Officer

EX-32.1 3 temircorp10qcertification321.htm Exhibit 32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of TEMIR CORP.(the "Company") on Form 10-Q for the period ended May 31, 2018 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), the undersigned, in the capacities and on the dates indicated below, hereby certifies pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:

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

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

Date: June 26, 2018

/s/ Stanislav Pak

Stanislav Pak

President, Chief Executive Officer and

Chief Financial Officer

EX-101.CAL 4 temir-20180531_cal.xml EX-101.DEF 5 temir-20180531_def.xml EX-101.LAB 6 temir-20180531_lab.xml Net Cash Provided by (Used in) Financing Activities Net Cash Provided by (Used in) Financing Activities Origination of Notes Receivable from Related Parties Payments of Dividends Proceeds from Sale and Maturity of Marketable Securities Payments to Acquire Other Investments Proceeds from Sale of Property, Plant, and Equipment Increase (Decrease) in Prepaid Expense and Other Assets Employee Benefits and Share-based Compensation Depreciation, Depletion and Amortization Net loss for the period Gain (Loss) on Investments Bank fees Amortization of Deferred Charges {1} Amortization of Deferred Charges Licenses Revenue Real Estate Revenue, Net Allowance for Doubtful Accounts Receivable, Noncurrent Other Assets, Current Marketable Securities, Current Cash and Cash Equivalents, at Carrying Value Cash and Cash Equivalents, at Carrying Value Cash and Cash Equivalents, at Carrying Value Document Fiscal Period Focus Payments for Repurchase of Initial Public Offering Proceeds from (Repayments of) Lines of Credit Net Cash Provided by (Used in) Investing Activities Net Cash Provided by (Used in) Investing Activities Proceeds from Collection of (Payments to Fund) Long-term Loans to Related Parties Payments to Acquire Projects Increase (Decrease) in Operating Capital Increase (Decrease) in Mortgage Loans Held-for-sale Issuance of Stock and Warrants for Services or Claims Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities {1} Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities Net Income (Loss) Net Income (Loss) Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest Interest and Debt Expense Gain (Loss) on Securitization of Financial Assets Marketable Securities, Realized Gain (Loss) Professional Fees {1} Professional Fees Other 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10-Q 2018-05-31 false TEMIR CORP. 0001685237 temir --08-31 2574000 Smaller Reporting Company No No No 2018 Q3

ORGANIZATION AND BUSINESS TEMIR CORP. (the Company) is a corporation established under the corporation laws in the State of Nevada on May 19, 2016.  The Company commences operations in tourism. Temir Corp. is a travel agency that organizes individual and group tours in Kyrgyzstan, such as cultural, recreational, sport, business, ecotours and other travel tours. The companys principal executive offices are located at 54 Frukovaya Street, Bishkek, Kyrgyzstan 720027. The Company has adopted August 31 fiscal year end.  GOING CONCERN   The Companys financial statements as of May 31, 2018 been prepared using generally accepted accounting principles in the United States of America applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The Company has accumulated deficit from inception (May 19, 2016) to May 31, 2018 of $10,056. These factors among others raise substantial doubt about the ability of the company to continue as a going concern for a reasonable period of time.  In order to continue as a going concern, the Company will need, among other things, additional capital resources. Managements plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking third party equity and/or debt financing. However, management cannot provide any assurances that the Company will be successful in accomplishing any of its plans. These financial statements do not include any adjustments related to the recoverability and classification of assets or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. NOTE 3  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The results for the nine months ended May 31, 2018 are not necessarily indicative of the results of operations for the full year. These financial statements and related footnotes should be read in conjunction with the consolidated financial statements and footnotes thereto included in the Companys Annual Report on Form 10K for the year ended August 31, 2017, filed with the Securities and Exchange Commission. The accompanying condensed financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at May 31, 2018 and for the related periods presented. Basis of Presentation The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America. Cash and Cash Equivalents For purposes of the statement of cash flows, the Company considers all highly liquid instruments purchased with an original maturity of three months or less to be cash equivalents. The Company's bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At May 31, 2018 the Company's bank deposits did not exceed the insured amounts. Use of Estimates Preparing financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from managements estimates and assumptions. Stock-Based Compensation As of May 31, 2018, the Company has not issued any stock-based payments to its employees. Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable.  To date, the Company has not adopted a stock option plan and has not granted any stock options. Revenue Recognition The Company follows the guidance of the Accounting Standards Codification (ASC) Topic 605, Revenue Recognition. We record revenue when persuasive evidence of an arrangement exists, the services have been provided, the price to the customer is fixed or determinable and collectability of the revenue is reasonably assured. Property and Equipment Property and equipment are stated at cost and depreciated on the straight line method over the estimated life of the asset, which is 3 years. Income Taxes The Company follows the liability method of accounting for income taxes.  Under this method, deferred income tax assets and liabilities are recognized for the estimated tax consequences attributable to differences between the financial statement carrying values and their respective income tax basis (temporary differences).  The effect on deferred income tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. New Accounting Pronouncements There were various accounting standards and interpretations issued recently, none of which are expected to a have a material impact on our financial position, operations or cash flows.    CAPITAL STOCK The Company has 75,000,000 shares of common stock authorized with a par value of $0.001 per share. As of May 31, 2018, the Company had 2,574,000 shares issued and outstanding.

RELATED PARTY TRANSACTIONS In support of the Companys efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note.  Since May 19, 2016 (Inception) through May 31, 2018, the Companys sole officer and director loaned the Company $3,753 to pay for incorporation costs and operating expenses.  As of May 31, 2018, the amount outstanding was $3,753. The loan is non-interest bearing, due upon demand and unsecured.

SUBSEQUENT EVENTS The Company has evaluated subsequent events from May 31, 2018 to June 24, 2018 the date the financial statements were issued and has determined that there are no items to disclose.

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Document and Entity Information	9 Months Ended
Document and Entity Information	May 31, 2018 shares
Document and Entity Information:
Entity Registrant Name	TEMIR CORP.
Document Type	10-Q
Document Period End Date	May 31, 2018
Trading Symbol	temir
Amendment Flag	false
Entity Central Index Key	0001685237
Current Fiscal Year End Date	--08-31
Entity Common Stock, Shares Outstanding	2,574,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3

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Statement of Financial Position - USD ($)	May 31, 2018	Aug. 31, 2017
Assets, Current
Cash and Cash Equivalents, at Carrying Value	$ 23,447	$ 35,061
Prepaid Expense, Current		297
Assets, Noncurrent
Property, Plant and Equipment, Gross	950	1,451
Assets	24,397	36,809
Liabilities, Noncurrent
Due to Related Parties, Noncurrent	3,753	3,221
Liabilities	3,753	3,221
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest
Common Stock, Value, Issued	2,574	2,574
Additional Paid in Capital, Common Stock	28,126	28,126
Retained Earnings (Accumulated Deficit)	(10,056)	2,888
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 20,644	$ 33,588
Stockholders' Equity, Number of Shares, Par Value and Other Disclosures
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares Issued	2,574,000	2,574,000
Common Stock, Shares Outstanding	2,574,000	2,574,000
Liabilities and Equity	$ 24,397	$ 36,809

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Statements of Operations (unaudited) - USD ($)	3 Months Ended		9 Months Ended
Statements of Operations (unaudited) - USD ($)	May 31, 2018	May 31, 2017	May 31, 2018	May 31, 2017
Revenues
Sales Revenue, Services, Net	$ 3,500	$ 2,000	$ 8,500	$ 15,000
Revenues	3,500	2,000	8,500	15,000
Cost of Revenue
Cost of Goods Sold	1,700	1,500	2,700	4,500
Cost of Revenue	1,700	1,500	2,700	4,500
Gross Profit	1,800	500	5,800	10,500
Amortization of Deferred Charges
Administrative Expense	11,078	7,822	18,744	13,605
Total Operating Expenses	11,078	7,822	18,744	13,605
Net loss from operations	(9,278)	(7,322)	(12,944)	(3,105)
Interest and Debt Expense
Net Income (Loss)	$ (9,278)	$ (7,322)	$ (12,944)	$ (3,105)
Earnings Per Share
Weighted Average Number of Shares Outstanding, Basic	2,574,000	2,278,277	2,574,000	2,138,370
Earnings Per Share, Basic and Diluted	$ 0	$ 0	$ 0	$ 0

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Statements of Cash Flows (unaudited) - USD ($)	9 Months Ended
Statements of Cash Flows (unaudited) - USD ($)	May 31, 2018	May 31, 2017
Net Cash Provided by (Used in) Operating Activities
Net loss for the period	$ (12,944)	$ (3,105)
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities
Amortization	501	382
Increase (Decrease) in Operating Assets
Increase (Decrease) in Prepaid Expense and Other Assets	297	(99)
Increase (Decrease) in Operating Liabilities
Increase (Decrease) in Accounts Payable and Accrued Liabilities		1,500
Increase (Decrease) in Deferred Revenue		3,300
Net Cash Provided by (Used in) Operating Activities	(12,146)	1,978
Net Cash Provided by (Used in) Investing Activities
Payments to Acquire Property, Plant, and Equipment		(2,000)
Net Cash Provided by (Used in) Investing Activities	0	(2,000)
Net Cash Provided by (Used in) Financing Activities
Proceeds from Issuance of Common Stock		28,700
Proceeds from director loans	532	2,496
Net Cash Provided by (Used in) Financing Activities	532	31,196
Cash and Cash Equivalents, Period Increase (Decrease)	(11,614)	31,174
Cash and Cash Equivalents, at Carrying Value	35,061	2,000
Cash and Cash Equivalents, at Carrying Value	$ 23,447	$ 33,174

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Organization, Consolidation and Presentation of Financial Statements

9 Months Ended

May 31, 2018

Organization, Consolidation and Presentation of Financial Statements:

Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies

ORGANIZATION AND BUSINESS

The Company has adopted August 31 fiscal year end.

GOING CONCERN

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States of America.

Cash and Cash Equivalents

Use of Estimates

Stock-Based Compensation

As of May 31, 2018, the Company has not issued any stock-based payments to its employees.

Stock-based compensation is accounted for at fair value in accordance with ASC 718, when applicable. To date, the Company has not adopted a stock option plan and has not granted any stock options.

Revenue Recognition

Property and Equipment

Property and equipment are stated at cost and depreciated on the straight line method over the estimated life of the asset, which is 3 years.

Income Taxes

New Accounting Pronouncements

There were various accounting standards and interpretations issued recently, none of which are expected to a have a material impact on our financial position, operations or cash flows.

CAPITAL STOCK

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

As of May 31, 2018, the Company had 2,574,000 shares issued and outstanding.

XML 15 R6.htm IDEA: XBRL DOCUMENT

Related Party Disclosures

9 Months Ended

May 31, 2018

Related Party Disclosures:

Related Party Transactions Disclosure

RELATED PARTY TRANSACTIONS

XML 16 R7.htm IDEA: XBRL DOCUMENT

Subsequent Events

9 Months Ended

May 31, 2018

Subsequent Events:

Subsequent Events

SUBSEQUENT EVENTS

The Company has evaluated subsequent events from May 31, 2018 to June 24, 2018 the date the financial statements were issued and has determined that there are no items to disclose.

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