10-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K

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

ACT OF 1934

For the fiscal year ended AUGUST 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

 (Address and telephone number of registrant's executive office)     

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act: None

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Indicate by check mark whether the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes [ ] No [X]

Indicate by check mark if the registrant  is not  required  to file  reports  pursuant to Section 13 or Section 15(d) of the Act. Yes [ ] No [X]

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for shorter period that the registrant as 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 if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K  is not contained herein, and will not be contained, to the best of registrant's knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. Yes [ ] No [X]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer. See definition of "accelerated filer and large accelerated filer" in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer [ ]                     Accelerated filer [ ]

Non-accelerated filer [ ]                       Smaller reporting company [X]

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

As of September 25, 2018, the registrant had 2,574,000 shares of common stock issued and outstanding. No market value has been computed based upon the fact that no active trading market has been established as of September 25, 2018.

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Table Of Contents

	Part I
Item 1	Description Of Business	4
Item 1a	Risk Factors	4
Item 1b	Unresolved Staff Comments	4
Item 2	Properties	4
Item 3	Legal Proceedings	5
Item 4	Submission Of Matters To A Vote Of Security Holders	5
	Part II
Item  5	Market For Common Equity And Related Stockholder Matters	5
Item  6	Selected Financial Data	5
Item  7	Management's Discussion And Analysis Or Results Of Operations	5
Item 7a	Quantitative And Qualitative Disclosures About Market Risk	8
Item 8	Financial Statements And Supplementary Data	8
Item 9	Changes In And Disagreements With Accountants On Accounting And Financial Disclosure	17
Item 9a	Controls And Procedures	17
Item 9b	Other Information	17
	Part III
Item 10	Directors, Executive Officers, Promoters And Control Persons; Compliance With Section 16(A) Of The Exchange Act	17
Item 11	Executive Compensation	19
Item 12	Security Ownership Of Certain Beneficial Owners And Management And Related Stockholder Matters	20
Item 13	Certain Relationships, Related Transactions And Director Independence	20
Item 14	Principal Accountant Fees And Services	20
	Part IV
Item 15	Exhibits And Financial Statement Schedules	21

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PART I

ITEM 1. DESCRIPTION OF BUSINESS

FORWARD-LOOKING STATEMENTS

This annual report contains forward-looking statements. These statements relate to future events or our future financial performance. 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.

As used in this annual report, the terms "we", "us", "our", "the Company", mean TEMIR CORP., unless otherwise indicated.

All dollar amounts refer to US dollars unless otherwise indicated.

DESCRIPTION OF BUSINESS

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.

ITEM 1A. RISK FACTORS

Not applicable.

ITEM 1B. UNRESOLVED STAFF COMMENTS

None.

ITEM 2. PROPERTIES

We do not own any property.

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ITEM 3. LEGAL PROCEEDINGS

We are not currently involved in any legal proceedings and we are not aware of any pending or potential legal actions.

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

No report required.

PART II

ITEM 5. MARKET FOR EQUITY SECURITIES AND OTHER SHAREHOLDER MATTERS

MARKET INFORMATION

As of September 25, 2018 the 2,574,000 issued and outstanding shares of common stock were held by a total of 32 shareholders of record.

DIVIDENDS

We have never paid or declared any dividends on our common stock and do not anticipate paying cash dividends in the foreseeable future.

SECURITIES AUTHORIZED FOR ISSUANCE UNDER EQUITY COMPENSATION PLANS

We currently do not have any equity compensation plans.

ITEM 6. SELECTED FINANCIAL DATA

Not Applicable.

ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULT OF OPERATIONS

The following discussion should be read in conjunction with our financial statements, including the notes thereto, appearing elsewhere in this annual report. 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 Annual Report.  Our audited financial statements are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

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RESULTS OF OPERATIONS

As of AUGUST 31, 2018, our retained earnings were $2,888. 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.

Year Ended AUGUST 31, 2018 compared to the year ended August 31, 2017

Revenue

During the year ended AUGUST 31, 2018, the Company generated $8,500 in revenue compared to $29,400 for the year ended August 31, 2017. Total costs of the revenue were $2,700 for the year ended AUGUST 31, 2018 compared to $10,000 for the year ended August 31, 2017. During the year ended AUGUST 31, 2018, the Company’s gross profit was $5,800 compared to $19,400 for the year ended August 31, 2017.

Operating Expenses

During the year ended AUGUST 31, 2018, we incurred total expenses and professional fees of $39,485 compared to 15,787 for the year ended August 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 year ended AUGUST 31, 2018 was $33,685 compared to net income of $3,613 for the year ended August 31, 2017.

LIQUIDITY AND CAPITAL RESOURCES

As at AUGUST 31, 2018 our current assets were $2,873 compared to $35,358 in current assets at AUGUST 31, 2017.  As at AUGUST 31, 2018 our total assets were $3,656 compared to $36,809 in total assets at AUGUST 31, 2017.  As at AUGUST 31, 2018, our current liabilities were $3,753 compared to $3,221 as of AUGUST 31, 2017.

Stockholders’ equity was $33,588as of AUGUST 31, 2017 compared to stockholders’ deficit of $97 as of AUGUST 31, 2018.

Cash Flows from Operating Activities

For the year ended AUGUST 31, 2018, net cash flows provided by operating activities was $32,720, consisting of net loss of $33,685, decrease in prepaid expenses of $297 and amortization expenses of $668.

For the year ended AUGUST 31, 2017, net cash flows provided by operating activities was $3,865, consisting of net income of $3,613, increase in prepaid expenses of $297 and amortization expenses of $549.

Cash Flows from Investing Activities

Cash flows used in investing activities during year ended AUGUST 31, 2017 was $2,000 compared to none  during year ended AUGUST 31, 2018.

Cash Flows from Financing Activities

Cash flows provided by financing activities during the year ended AUGUST 31, 2018 were $532, consisting entirely of $532 loan from shareholder.

Cash flows provided by financing activities during the year ended AUGUST 31, 2017 were $31,196, consisting of $2,496 loan from shareholder and $28,700 form proceeds from sale of common stock.

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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 six 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) developmental expenses associated with a start-up business and (ii) marketing expenses. We intend to finance these expenses with further issuances of securities, and debt issuances. Thereafter, we expect we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

MATERIAL COMMITMENTS

As of the date of this Annual Report, we do not have any material commitments.

PURCHASE OF SIGNIFICANT EQUIPMENT

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

OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this Annual 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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ITEM 7A. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

 ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA                

Report of Independent Registered Public Accounting Firm	F-1
Balance Sheets as of AUGUST 31, 2018 and AUGUST 31, 2017	F-2
Statements of Operations for the years  ended AUGUST 31, 2018 and AUGUST 31,2017	F-3
Statement of Changes in Stockholders’ Equity for the years  ended AUGUST 31, 2018 and AUGUST 31,2017	F-4
Statements of Cash Flows for the years  ended AUGUST 31, 2018 and AUGUST 31,2017	F-5
Notes to the Financial Statements	F-6 -F-8

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Report of Independent Registered Public Accounting Firm

MICHAEL GILLESPIE & ASSOCIATES, PLLC

CERTIFIED PUBLIC ACCOUNTANTS

10544 ALTON AVE NE

SEATTLE, WA  98125

206.353.5736

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors

Temir Corp.            

Opinion on the Financial Statements

We have audited the accompanying balance sheet of Temir Corp. as of August 31, 2018 and 2017 and the related statements of operations, changes in stockholder’s equity, cash flows, and the related notes (collectively referred to as “financial statements”) for the periods then ended.

In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of August 31, 2018, and 2017, the results of its operations and its cash flows, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.

The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note #2 to the financial statements, although the Company has limited operations it has yet to attain profitability. This raises substantial doubt about its ability to continue as a going concern. Management’s plan in regard to these matters is also described in Note #2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

/S/ MICHAEL GILLESPIE & ASSOCIATES, PLLC

We have served as the Company’s auditor since 2016.

Seattle, Washington

September 24, 2018

F-1

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TEMIR CORP. BALANCE SHEETS (Audited)
		AUGUST 31, 2018	AUGUST 31, 2017
ASSETS
Current Assets
	Cash	$    2,873	$     35,061
	Prepaid expenses	-	297
	Total current assets	2,873	35,358
Other Assets
	Equipment	783	1,451
Total Assets		$    3,656	$     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, 75,000,000 shares authorized;
	2,574,000 shares issued and outstanding	2,574	2,574
	Additional Paid-in-Capital	28,126	28,126
	Retained Earnings (Deficit)	(30,797)	2,888
Total Stockholders’ equity		(97)	33,588
Total Liabilities and Stockholders’ equity		$    3,656	$      36,809

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

F-2

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TEMIR CORP. STATEMENTS OF OPERATIONS (AUDITED)
	YEAR ENDED AUGUST 31, 2018	YEAR ENDED AUGUST 31, 2017
Revenue	$    8,500	$          29,400
Cost of goods sold	2,700	10,000
Gross profit	5,800	19,400
Operating expenses
General and administrative expenses	39,485	15,787
Net income (loss) from operations	(33,685)	3,613
Income (Loss) before provision for income taxes	(33,685)	3,613
Provision for income taxes	-	-
Net income (loss)	$ (33,685)	$     3,613
Income (loss) per common share:  Basic and Diluted	$   (0.00)	$    (0.00)
Weighted Average Number of Common Shares  Outstanding: Basic and Diluted	2,574,000	2,357,975

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

F-3

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TEMIR CORP. STATEMENT OF CHANGES IN STOCKHOLDERS’ EQUITY FOR THE YEARS ENDED AUGUST 31, 2018 AND 2017 (AUDITED)
	Number of Common Shares	Amount	Additional Paid-In-Capital	Deficit accumulated	Total
Balances as of AUGUST 31, 2016	2,000,000	2,000		$ (725)	$ 1,275
Shares issued at $0.05	574,000	574	28,126	-	28,700
Net income (loss) for the year	-	-	-	3,613	3,613
Balances as of AUGUST 31, 2017	2,574,000	$ 2,574	$   28,126	$ 2,888	$33,588
Net income (loss) for the year	-	-	-	(33,685)	(33,685)
Balances as of AUGUST 31, 2018	2,574,000	$2,574	$   28,126	(30,797)	(97)

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

F-4

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TEMIR CORP. STATEMENTS OF CASH FLOWS (AUDITED)
		YEAR ENDED AUGUST 31, 2018	YEAR ENDED AUGUST 31, 2017
Cash flows from Operating Activities
	Net income (loss)	$       (33,685)	$        3,613
	Amortization expenses	668	549
	Prepaid expenses	297	(297)
	Net cash provided by operating activities	(32,720)	3,865
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		(32,188)	33,061
Cash and equivalents at beginning of the period		35,061	2,000
Cash and equivalents at end of the period		$        (2,873)	$       35,061
	Supplemental cash flow information:
	Cash paid for:
	Interest	$              -	$           -
	Taxes	$              -	$           -

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

F-5

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TEMIR CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

AUGUST 31, 2018

(Audited)

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 AUGUST 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 retained deficit from inception (May 19, 2016) to AUGUST 31, 2018 of $30,797. 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

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 AUGUST 31, 2018 the Company's bank deposits did not exceed the insured amounts.

F-6

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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 AUGUST 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.

F-7

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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 AUGUST 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 AUGUST 31, 2018, the Company’s sole officer and director loaned the Company $3,753 to pay for incorporation costs and operating expenses.  As of AUGUST 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 AUGUST 31, 2018 to September 25, 2018 the date the financial statements were issued and has determined that there are no items to disclose.

F-8

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ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM 9A. CONTROLS AND PROCEDURES

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

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of AUGUST 31, 2018. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the year AUGUST 31, 2018 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

ITEM 9B. OTHER INFORMATION

None.

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS OF THE COMPANY

Name and Address of Executive   Officer and/or Director	Age	Position
Stanislav Pak 54 Fruktovaya Street, Bishkek, Kyrgyzstan 720027	46	President, Treasurer, Secretary and Director (Principal Executive, Financial and Accounting Officer)

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Stanislav Pak has acted as our President, Treasurer, Secretary and sole Director since our incorporation on May 19, 2016. Mr. Pak owns 77.70% of the outstanding shares of our common stock. As such, it was unilaterally decided that Mr. Pak was going to be our sole President, Chief Executive Officer, Treasurer, Chief Financial Officer, Chief Accounting Officer, Secretary and sole member of our board of directors. Mr. Pak graduated from Kyrgyz State University of Construction, Transport and Architecture in 2009. His qualification is engineer. From February 2006 to May 2012 he worked at OcOO” M.F.LINE”, a constructions company, as Assistant Director. From June 2012 to Present he has been working at OcOOO “TeDIS”, a workwear manufacture, as General Director.

During the past ten years, Mr. Pak has not been the subject to any of the following events:

  1. Any bankruptcy petition filed by or against any business of which Mr. Pak was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time.

  2. Any conviction in a criminal proceeding or being subject to a pending criminal proceeding.

   3. An order, judgment, or decree, not subsequently reversed, suspended or vacated, or any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting Mr. Pak’s involvement in any type of business, securities or banking activities.

   4. Found by a court of competent jurisdiction (in a civil action), the Securities and Exchange Commission or the Commodity Future Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended or vacated.

5. Was the subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more than 60 days the right to engage in any activity described in paragraph (f)(3)(i) of this section, or to be associated with persons engaged in any such activity;

6. Was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;

7. Was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:

i.

Any Federal or State securities or commodities law or regulation; or

ii.

Any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or

iii.

Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or

8. Was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.

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AUDIT COMMITTEE

We do not have an audit committee financial expert. We do not have an audit committee financial expert because we believe the cost related to retaining a financial expert at this time is prohibitive. Further, because we have no operations, at the present time, we believe the services of a financial expert are not warranted.

SIGNIFICANT EMPLOYEES

Other than our director, we do not expect any other individuals to make a significant contribution to our business.

ITEM 11. EXECUTIVE COMPENSATION

The following tables set forth certain information about compensation paid, earned or accrued for services by our Executive Officer for the years  ended AUGUST 31, 2018 and AUGUST 31,2017:

Summary Compensation Table

Name and Principal Position	Year	Salary ($)	Bonus ($)	Stock Awards ($)	Option Awards ($)	Non-Equity Incentive Plan Compensation ($)	All Other Compensation ($)	All Other Compensation ($)	Total ($)
Stanislav Pak, President, Secretary and Treasurer	September 1, 2016 to AUGUST 31, 2017	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
	September 1, 2017 to AUGUST 31, 2018	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-

There are no current employment agreements between the company and its officer.

There are no annuity, pension or retirement benefits proposed to be paid to the officer or director or employees in the event of retirement at normal retirement date pursuant to any presently existing plan provided or contributed to by the company or any of its subsidiaries, if any.

CHANGE OF CONTROL

As of AUGUST 31, 2018, we had no pension plans or compensatory plans or other arrangements which provide compensation in the event of a termination of employment or a change in our control.

19 | Page

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The following table sets forth information as of AUGUST 31, 2018 regarding the ownership of our common stock by each shareholder known by us to be the beneficial owner of more than five percent of our outstanding shares of common stock, each director and all executive officers and directors as a group. Except as otherwise indicated, each of the shareholders has sole voting and investment power with respect to the shares of common stock beneficially owned.

Title of Class	Name and Address of Beneficial Owner	Amount and Nature of  Beneficial Ownership	Percentage
Common Stock	Stanislav Pak 54 Fruktovaya Street, Bishkek, Kyrgyzstan 720027	2,000,000 shares of common stock (direct)		77.7	%

The percent of class is based on 2,574,000 shares of common stock issued and outstanding as of the date of this annual report.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

On August 30, 2016, we issued a total of 2,000,000 shares of restricted common stock to Stanislav Pak, our sole officer and director in consideration of $2,000. Further, Mr. Pak has advanced funds to us. As of AUGUST 31, 2018, Mr. Pak has advanced to us $3,753. The obligation to Mr. Pak does not bear interest. There is no written agreement evidencing the advancement of funds by Mr. Pak or the repayment of the funds to Mr. Pak. The entire transaction was oral. Mr. Pak is providing us office space free of charge.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

During fiscal year ended AUGUST 31, 2018, we incurred approximately $10,425 in fees to our principal independent accountants for professional services rendered in connection with the audit of our financial statements for the fiscal year ended AUGUST 31, 2017 and for the reviews of our financial statements for the quarters ended November 30, 2017, February 28, 2018 and May 31, 2018.

20 | Page

ITEM 15. EXHIBITS

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

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: October 22, 2018	By: /s/ Stanislav Pak
	Stanislav Pak, President and Chief Executive Officer and Chief Financial Officer

21 | Page

EX-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 Annual Report on Form 10-K 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 annual 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: October 22, 2018

/s/ Stanislav Pak

____________________________

Stanislav Pak,

President, Chief Executive Officer

and Chief Financial Officer

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In  connection  with the  Annual  Report of TEMIR CORP.(the "Company")  on Form 10-K for the period  ended August 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: October 22, 2018

/s/ Stanislav Pak

Stanislav Pak

President, Chief Executive Officer and

Chief Financial Officer

XML

Document and Entity Information - USD ($)	12 Months Ended
	Aug. 31, 2018	Sep. 25, 2018
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Aug. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Entity Registrant Name	TEMIR CORP.
Entity Central Index Key	0001685237
Current Fiscal Year End Date	--08-31
Entity Filer Category	Smaller Reporting Company
Entity Public Float	$ 0
Entity Common Stock, Shares Outstanding		2,574,000
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	No

XML

BALANCE SHEETS - USD ($)	Aug. 31, 2018	Aug. 31, 2017
ASSETS
Cash	$ 2,873	$ 35,061
Prepaid expenses	0	297
Total current assets	2,873	35,358
Equipment	783	1,451
Total Assets	3,656	36,809
Loan from related parties	3,753	3,221
Total current liabilities	3,753	3,221
Total Liabilities	$ 3,753	$ 3,221
Common stock, $0.001 par value, 75,000,000 shares authorized; 2,574,000 shares issued and outstanding	2,574	2,574
Additional Paid-in-Capital	$ 28,126	$ 28,126
Retained Earnings (Deficit)	(30,797)	2,888
Total Stockholders' equity	(97)	33,588
Total Liabilities and Stockholders' equity	$ 3,656	$ 36,809

XML

BALANCE SHEETS (Parenthetical) - USD ($)	Aug. 31, 2018	Aug. 31, 2017
Statement of Financial Position [Abstract]
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	75,000,000	75,000,000
Common stock shares issued shares issued and outstanding	$ 2,574,000	$ 2,574,000

XML

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Income Statement [Abstract]
Revenue	$ 8,500	$ 29,400
Cost of goods sold	2,700	10,000
Gross profit	5,800	19,400
General and administrative expenses	39,485	15,787
Net income (loss) from operations	(33,685)	3,613
Income (Loss) before provision for income taxes	(33,685)	3,613
Net income (loss)	$ (33,685)	$ 3,613
Income (loss) per common share: Basic and Diluted	$ (0.00)	$ (0.00)
Weighted Average Number of Common Shares Outstanding: Basic and Diluted	2,574,000	2,357,975

XML

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($)	Total	Number of Common Shares	Number of Common Amount	Additional Paid-in Capital	Deficit Accumulated
Balances as of AUGUST 31, 2018 at Aug. 31, 2016	$ 1,275	$ 2,000,000	$ 2,000		$ (725)
Shares issued at $0.05	28,700	574,000	574	$ 28,126
Net income (loss) for the year	3,613				3,613
Balances as of AUGUST 31, 2017 at Aug. 31, 2017	33,588	2,574,000	2,574	28,126	2,888
Balances as of AUGUST 31, 2017 at Aug. 31, 2018	(97)	$ 2,574,000	$ 2,574	$ 28,126	(30,797)
Net income (loss) for the year	$ (33,685)				$ (33,685)

XML

STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical)	12 Months Ended
	Aug. 31, 2017 USD ($)
Statement of Stockholders' Equity [Abstract]
Shares issued at $0.05	$ 574,000

XML

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Aug. 31, 2018	Aug. 31, 2017
Cash flows from Operating Activities
Net income (loss)	$ (33,685)	$ 3,613
Amortization expenses	668	549
Prepaid expenses	297	(297)
Net cash provided by operating activities	(32,720)	3,865
Purchase of fixed assets	0	(2,000)
Net cash used in investing activities	0	(2,000)
Proceeds from sale of common stock	0	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	(32,188)	33,061
Cash and equivalents at beginning of the period	35,061	2,000
Cash and equivalents at end of the period	(2,873)	35,061
Interest	0	0
Taxes	$ 0	$ 0

XML

- ORGANIZATION AND BUSINESS

12 Months Ended

Aug. 31, 2018

- ORGANIZATION AND BUSINESS [Abstract]

- ORGANIZATION AND BUSINESS

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.

XML

- GOING CONCERN

12 Months Ended

Aug. 31, 2018

- GOING CONCERN [Abstract]

- GOING CONCERN

NOTE 2 - GOING CONCERN

The Company's financial statements as of AUGUST 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 retained deficit from inception (May 19, 2016) to AUGUST 31, 2018 of $30,797. 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.

XML

- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Aug. 31, 2018

- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]

- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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

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 AUGUST 31, 2018 the Company's bank deposits did not exceed the insured amounts.

F-6

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 AUGUST 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.

F-7

XML

- CAPITAL STOCK

12 Months Ended

Aug. 31, 2018

- CAPITAL STOCK [Abstract]

- CAPITAL STOCK

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 AUGUST 31, 2018, the Company had 2,574,000 shares issued and outstanding.

XML

- RELATED PARTY TRANSACTIONS

12 Months Ended

Aug. 31, 2018

- RELATED PARTY TRANSACTIONS [Abstract]

- RELATED PARTY TRANSACTIONS

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 AUGUST 31, 2018, the Company's sole officer and director loaned the Company $3,753 to pay for incorporation costs and operating expenses.  As of AUGUST 31, 2018, the amount outstanding was $3,753. The loan is non-interest bearing, due upon demand and unsecured.

XML

- SUBSEQUENT EVENTS

12 Months Ended

Aug. 31, 2018

- SUBSEQUENT EVENTS [Abstract]

- SUBSEQUENT EVENTS

NOTE 6 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events from AUGUST 31, 2018 to September 25, 2018 the date the financial statements were issued and has determined that there are no items to disclose.

F-8

ITEM 9. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND FINANCIAL DISCLOSURE

None.

ITEM 9A. CONTROLS AND PROCEDURES

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

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of AUGUST 31, 2018. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the year AUGUST 31, 2018that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

ITEM 9B. OTHER INFORMATION

None.

PART III

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS OF THE COMPANY

Name and Address of Executive   Officer and/or Director	Age	Position
Stanislav Pak 54 Fruktovaya Street, Bishkek, Kyrgyzstan 720027	46	President, Treasurer, Secretary and Director (Principal Executive, Financial and Accounting Officer)

Stanislav Pak has acted as our President, Treasurer, Secretary and sole Director since our incorporation on May 19, 2016. Mr. Pak owns 77.70% of the outstanding shares of our common stock. As such, it was unilaterally decided that Mr. Pak was going to be our sole President, Chief Executive Officer, Treasurer, Chief Financial Officer, Chief Accounting Officer, Secretary and sole member of our board of directors. Mr. Pak graduated from Kyrgyz State University of Construction, Transport and Architecture in 2009. His qualification is engineer. From February 2006 to May 2012 he worked at OcOO” M.F.LINE”, a constructions company, as Assistant Director. From June 2012 to Present he has been working at OcOOO “TeDIS”, a workwear manufacture, as General Director.

During the past ten years, Mr. Pakhas not been the subject to any of the following events:

  1. Any bankruptcy petition filed by or against any business of which Mr. Pakwas a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time.

  2. Any conviction in a criminal proceeding or being subject to a pending criminal proceeding.

   3. An order, judgment, or decree, not subsequently reversed, suspended or vacated, or any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting Mr. Pak's involvement in any type of business, securities or banking activities.

   4. Found by a court of competent jurisdiction (in a civil action), the Securities and Exchange Commission or the Commodity Future Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended or vacated.

5. Was the subject of any order, judgment or decree, not subsequently reversed, suspended or vacated, of any Federal or State authority barring, suspending or otherwise limiting for more than 60 days the right to engage in any activity described in paragraph (f)(3)(i) of this section, or to be associated with persons engaged in any such activity;

6. Was found by a court of competent jurisdiction in a civil action or by the Commission to have violated any Federal or State securities law, and the judgment in such civil action or finding by the Commission has not been subsequently reversed, suspended, or vacated;

7. Was the subject of, or a party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:

i.Any Federal or State securities or commodities law or regulation; or

ii.Any law or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction, order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or

iii.Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or

8. Was the subject of, or a party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority over its members or persons associated with a member.

AUDIT COMMITTEE

We do not have an audit committee financial expert. We do not have an audit committee financial expert because we believe the cost related to retaining a financial expert at this time is prohibitive. Further, because we have no operations, at the present time, we believe the services of a financial expert are not warranted.

SIGNIFICANT EMPLOYEES

Other than our director, we do not expect any other individuals to make a significant contribution to our business.

ITEM 11. EXECUTIVE COMPENSATION

The following tables set forth certain information about compensation paid, earned or accrued for services by our Executive Officer for the years  ended AUGUST 31, 2018 and AUGUST 31,2017:

Summary Compensation Table

Name and Principal Position	Year	Salary ($)	Bonus ($)	Stock Awards ($)	Option Awards ($)	Non-Equity Incentive Plan Compensation ($)	All Other Compensation ($)	All Other Compensation ($)	Total ($)
Stanislav Pak, President, Secretary and Treasurer	September 1, 2016 to AUGUST 31, 2017	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
	September 1, 2017 to AUGUST 31, 2018	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-

There are no current employment agreements between the company and its officer.

There are no annuity, pension or retirement benefits proposed to be paid to the officer or director or employees in the event of retirement at normal retirement date pursuant to any presently existing plan provided or contributed to by the company or any of its subsidiaries, if any.

CHANGE OF CONTROL

As of AUGUST 31, 2018, we had no pension plans or compensatory plans or other arrangements which provide compensation in the event of a termination of employment or a change in our control.

ITEM 12. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS

The following table sets forth information as of AUGUST 31, 2018 regarding the ownership of our common stock by each shareholder known by us to be the beneficial owner of more than five percent of our outstanding shares of common stock, each director and all executive officers and directors as a group. Except as otherwise indicated, each of the shareholders has sole voting and investment power with respect to the shares of common stock beneficially owned.

Title of Class	Name and Address of Beneficial Owner	Amount and Nature of  Beneficial Ownership	Percentage
Common Stock	Stanislav Pak 54 Fruktovaya Street, Bishkek, Kyrgyzstan 720027	2,000,000 shares of common stock (direct)		77.7	%

The percent of class is based on 2,574,000 shares of common stock issued and outstanding as of the date of this annual report.

ITEM 13. CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS

On August 30, 2016, we issued a total of 2,000,000 shares of restricted common stock to Stanislav Pak, our sole officer and director in consideration of $2,000. Further, Mr. Pak has advanced funds to us. As of AUGUST 31, 2018, Mr. Pak has advanced to us $3,753. The obligation to Mr. Pak does not bear interest. There is no written agreement evidencing the advancement of funds by Mr. Pak or the repayment of the funds to Mr. Pak. The entire transaction was oral. Mr. Pak is providing us office space free of charge.

ITEM 14. PRINCIPAL ACCOUNTANT FEES AND SERVICES

During fiscal year ended AUGUST 31, 2018, we incurred approximately $10,425 in fees to our principal independent accountants for professional services rendered in connection with the audit of our financial statements for the fiscal year ended AUGUST 31, 2017 and for the reviews of our financial statements for the quarters ended November 30, 2017, February 28, 2018 and May 31, 2018.

ITEM 15. EXHIBITS

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

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: October _, 2018	By: /s/ Stanislav Pak
	Stanislav Pak, President and Chief Executive Officer and Chief Financial Officer

XML

Significant Accounting Policies (Policies)

12 Months Ended

Aug. 31, 2018

Significant Accounting Policies (Policies) [Abstract]

New Accounting Pronouncements

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 AUGUST 31, 2018 the Company's bank deposits did not exceed the insured amounts.

F-6

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 AUGUST 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.

F-7

XML

- SUBSEQUENT EVENTS (Tables)

12 Months Ended

Aug. 31, 2018

- SUBSEQUENT EVENTS (Tables) [Abstract]

DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS OF THE COMPANY

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS OF THE COMPANY

Name and Address of Executive   Officer and/or Director	Age	Position
Stanislav Pak 54 Fruktovaya Street, Bishkek, Kyrgyzstan 720027	46	President, Treasurer, Secretary and Director (Principal Executive, Financial and Accounting Officer)

Summary Compensation Table

Summary Compensation Table

Name and Principal Position	Year	Salary ($)	Bonus ($)	Stock Awards ($)	Option Awards ($)	Non-Equity Incentive Plan Compensation ($)	All Other Compensation ($)	All Other Compensation ($)	Total ($)
Stanislav Pak, President, Secretary and Treasurer	September 1, 2016 to AUGUST 31, 2017	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-
	September 1, 2017 to AUGUST 31, 2018	-0-	-0-	-0-	-0-	-0-	-0-	-0-	-0-

The following table sets forth information as of AUGUST 31, 2018 regarding the ownership of our common stock

The following table sets forth information as of AUGUST 31, 2018 regarding the ownership of our common stock by each shareholder known by us to be the beneficial owner of more than five percent of our outstanding shares of common stock, each director and all executive officers and directors as a group. Except as otherwise indicated, each of the shareholders has sole voting and investment power with respect to the shares of common stock beneficially owned.

Title of Class	Name and Address of Beneficial Owner	Amount and Nature of  Beneficial Ownership	Percentage
Common Stock	Stanislav Pak 54 Fruktovaya Street, Bishkek, Kyrgyzstan 720027	2,000,000 shares of common stock (direct)		77.7	%

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed

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: October _, 2018	By: /s/ Stanislav Pak
	Stanislav Pak, President and Chief Executive Officer and Chief Financial Officer

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- GOING CONCERN (Details Text)	27 Months Ended
	Aug. 31, 2018 USD ($)
Going Concern__ [Abstract]
The Company has retained deficit from inception (May 19, 2016) to AUGUST 31, 2018 of $30,797	$ 30,797

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- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Text)	Aug. 31, 2018 USD ($)
Summary Of Significant__ Accounting Policies__ [Abstract]
The funds are insured up to $250,000	$ 250,000

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- CAPITAL STOCK (Details Text)	Aug. 31, 2018 USD ($)
Capital Stock___ [Abstract]
The Company has 75,000,000 shares of common stock authorized with a par value of $0.001 per share.	$ 75,000,000
As of AUGUST 31, 2018, the Company had 2,574,000 shares issued and outstanding.	$ 2,574,000

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- RELATED PARTY TRANSACTIONS (Details Text)	Aug. 31, 2018 USD ($)
Related Party_ Transactions_ [Abstract]
Since May 19, 2016 (Inception) through AUGUST 31, 2018, the Company's sole officer and director loaned the Company $3,753 to pay for incorporation costs and operating expenses	$ 3,753
As of AUGUST 31, 2018, the amount outstanding was $3,753	$ 3,753

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- SUBSEQUENT EVENTS (Details 1)	Aug. 31, 2018 USD ($)
Subsequent Events 2018 _ [Abstract]
Amount and Nature of Beneficial Ownership Stanislav Pak: Common Stock	$ 2,000,000
Percentage: Common Stock	$ 77.7

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- SUBSEQUENT EVENTS (Details Text) - USD ($)	Aug. 31, 2018	Aug. 30, 2016
Subsequent Events_ Abstract_ Abstract_ [Abstract]
Pak owns 77.70% of the outstanding shares of our common stock	$ 77.70
The percent of class is based on 2,574,000 shares of common stock issued and outstanding as of the date of this annual report.	2,574,000
On August 30, 2016, we issued a total of 2,000,000 shares of restricted common stock to Stanislav Pak, our sole officer and director in consideration of $2,000		$ 2,000,000
As of AUGUST 31, 2018, Mr. Pak has advanced to us $3,753.	3,753
During fiscal year ended AUGUST 31, 2018, we incurred approximately $10,425 in fees to our principal independent accountants for professional services rendered in connection with the audit of our financial statements for the fiscal year ended AUGUST 31, 2017 and for the reviews of our financial statements for the quarters ended November 30, 2017, February 28, 2018 and May 31, 2018.	$ 10,425