0001520138-18-000278.txt : 20181010 0001520138-18-000278.hdr.sgml : 20181010 20181010152107 ACCESSION NUMBER: 0001520138-18-000278 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 29 CONFORMED PERIOD OF REPORT: 20170930 FILED AS OF DATE: 20181010 DATE AS OF CHANGE: 20181010 FILER: COMPANY DATA: COMPANY CONFORMED NAME: QUANTUM BUSINESS STRATEGIES, INC. CENTRAL INDEX KEY: 0001697730 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] IRS NUMBER: 814787871 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-216026 FILM NUMBER: 181115971 BUSINESS ADDRESS: STREET 1: 1260 NORTH SLOAN CITY: LAS VEGAS STATE: NV ZIP: 89110 BUSINESS PHONE: 702-296-2754 MAIL ADDRESS: STREET 1: 1260 NORTH SLOAN CITY: LAS VEGAS STATE: NV ZIP: 89110 FORMER COMPANY: FORMER CONFORMED NAME: Artin Consulting Inc. DATE OF NAME CHANGE: 20170209 10-Q 1 qbsi-20170930_10q.htm FORM 10-Q FOR PERIOD ENDED SEPTEMBER 30, 2017
 

 

UNITED STATES
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 September 30, 2017


or

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from                  to                                     

 

Commission file number 333-216026

Quantum Business Strategies, Inc.

(formerly Artin Consulting Inc.)

(Name of Registrant as Specified in Its Charter)

 

Nevada
(State or Other Jurisdiction
of Incorporation or Organization)
  81-4787814
(I.R.S. Employer
Identification No.)


1260 North Sloan, Lane, Las Vegas, Nevada

(Address of Principal Executive Offices)

 
89110
(Zip Code)


(702) 296-2754

(Issuer’s Telephone Number, Including Area Code)

  

Artin Consulting Inc.
(Former Name and Address If Changed Since Last Report)

  

Securities registered under Section 12(b) of the Exchange Act:
None

 

Securities registered under Section 12(g) of the Exchange Act:
Common Stock, Par value $0.001 per share

 

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

 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). [  ] Yes [ X ] No 

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

 

Large accelerated filer  Accelerated filer 
Non-accelerated filer Smaller reporting company
    Emerging growth company

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

  

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

 

On October 9, 2018, there were 28,009,000 shares of common stock outstanding. 

 

 
 
 

 

Table of Contents

 

  Page No.
PART I. FINANCIAL INFORMATION  
   
ITEM 1. Unaudited Financial Statements 1
Balance Sheets as of September 30, 2017 (unaudited) and December 31, 2016  1
Statements of Operations for the Three and Nine Months Ended September 30, 2017 (Unaudited)  2
Statement of Cash Flows for the Nine Months Ended September 30, 2017 (Unaudited)  3
Notes to Unaudited Financial Statements 4
   
ITEM 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 8
   
ITEM 3. Quantitative and Qualitative Disclosures About Market Risk 11
   
ITEM 4. Controls and Procedures 11
   
PART II. OTHER INFORMATION  
   

ITEM 1. Legal Proceedings 

12
   

ITEM 1A. Risk Factors

12
   

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

12
   

ITEM 3. Defaults Upon Senior Securities

12
   

ITEM 4. Mine Safety Disclosures

12
   

ITEM 5. Other Information

12
   
ITEM 6. Exhibits 13

 

 
 

PART I. FINANCIAL INFORMATION

 

ITEM 1. Unaudited Condensed Financial Statements

 

Quantum Business Strategies, Inc.

(Formerly Artin Consulting Inc.)

Condensed Balance Sheets

 

   September 30,  December 31,
   2017  2016
   (unaudited)   
Assets   
Current assets:      
Cash  $21   $44,662 
Prepaid deposits   19,800    —   
Accounts receivable   15,000    —   
Other receivable   1,100    —   
           
Total current assets   35,921    44,662 
           
Total assets  $35,921   $44,662 
           
Liabilities and Stockholders' Equity          
           
Current liabilities:          
Accounts payable and accrued expenses  $1,340   $—   
           
Total current liabilities   1,340    —   
           
Commitments and contingencies   —      —   
           
Stockholders' equity:          
           
Common stock, $.001 par value, 500,000,000 shares authorized, 28,009,000 issued and outstanding as of September 30, 2017 and December 31, 2016 respectively   28,009    28,009 
Additional paid-in capital   22,581    22,581 
Accumulated deficit   (16,009)   (5,928)
           
Stockholders' equity     34,581       44,662  
                 
Total liabilities and stockholders' equity   $ 35,921     $ 44,662  

 

See accompanying notes to condensed consolidated financial statements. 

 

 -1- 

Quantum Business Strategies, Inc.

(Formerly Artin Consulting Inc.)

Condensed Statements of Operations

(unaudited)

 

   Three Months Ended  Nine Months Ended
   September 30,  September 30,
   2017  2017
       
Sales  $6,000   $15,000 
           
Operating expenses:          
           
General and administrative   3,053    19,081 
           
Cost of sales   2,400    6,000 
           
Total operating expenses   5,453    25,081 
           
Income (loss) from operations   547    (10,081)
           
Other income (expenses)   —      —   
           
Net income (loss) before provision for income taxes   547    (10,081)
           
Provision for income taxes   —      —   
           
Net income (loss)  $547   $(10,081)
           
Net loss per common share - basic and diluted  $(0.00)  $(0.00)
           
Weighted average number of common shares outstanding -          
basic and diluted   28,009,000    28,009,000 

 

See accompanying notes to condensed consolidated financial statements. 

 

 -2- 

Quantum Business Strategies, Inc.

(Formerly Artin Consulting Inc.)

Condensed Statement of Cash Flows

(unaudited) 

 

   Nine months ended
September 30, 2017
    
CASH FLOWS FROM OPERATING ACTIVITIES:     
Net loss  $(10,081)
Adjustments to reconcile net loss to net cash utilized in operating activities     
Change in accounts receivable   (15,000)
Change in accounts payable and accrued expenses   1,340 
Change in prepaid deposits   (19,800)
Change in other receivable   (1,100)
Net cash used in operating activities   (44,641)
      
CASH FLOWS FROM INVESTING ACTIVITIES:     
Net cash used in investing activities   —   
      
CASH FLOWS FROM FINANCING ACTIVITIES:     
Net cash provided by financing activities   —   
      
CHANGE IN CASH AND CASH EQUIVALENTS:     
Net decrease in cash and cash equivalents   (44,641)
Cash and cash equivalents at beginning of year   44,662 
Cash and cash equivalents at end of period  $21 

 

See accompanying notes to condensed consolidated financial statements.

 

 -3- 

Quantum Business Strategies, Inc.

(formerly Artin Consulting Inc.)

Notes to Condensed Financial Statements

As of and for the Nine Months Ended September 30, 2017

(unaudited)

 

(1)Summary of Significant Accounting Policies

 

Business Description- Quantum Business Strategies, Inc. (the “Company”), formerly Artin Consulting Inc., was incorporated in the State of Nevada on December 21, 2016. On September 10, 2018, the company filed an amendment to its certificate of incorporation in the State of Nevada to change the Company name.

 

Quantum Business Strategies, Inc. continues to solicit new clients for consulting services. Quantum is involved in overseeing the development of AZT Systems and on September 18, 2018 closed the purchase of AZT Systems which will be operated by Quantum’s wholly owned subsidiary AZT Systems Inc ( a Nevada Corporation). Quantum has retained Holly Roseberry and Frank Ziegler to oversee the software development, locate expert consultants to assist with funding and launching AZT Systems. The software development staff and operations are based out of Ahmedabad India.  

 

Condensed Interim Financial Statements- The accompanying are the unaudited condensed financial statements of the Company. These financial statements and notes should be read in conjunction with the most recent financial statements of the Company for the year ended December 31, 2016, included in the Company’s Form S-1 filed with the Securities and Exchange Commission under the former company name “Artin Consulting Inc.”. These financial statements are condensed and, therefore, do not include all disclosures normally required by U.S. generally accepted accounting principles (“U.S. GAAP”).

 

The Company’s significant accounting principles were presented as Note 2 to the Financial Statements in the Form S-1 report these statements should be read along with that report. In the opinion of management, all adjustments necessary for a fair presentation have been included in the accompanying condensed financial statements and consist of only normal recurring adjustments. The results of operations presented in the accompanying condensed financial statements are not necessarily indicative of the results that may be expected for the full year ending December 31, 2017.

  

Going Concern - The Company’s unaudited financial statements for the period ended September 30, 2017, have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the ordinary course of business.

 

As of September 30, 2017, the Company had revenue of $15,000, offset by an accumulated deficit of $(16,009). Management recognizes that the Company’s continued existence is dependent upon its ability to obtain needed working capital through additional equity or debt financing and revenue to cover expenses as the Company will continue to incur losses.

 

 -4- 

Quantum Business Strategies, Inc.

(formerly Artin Consulting Inc.)

Notes to Condensed Financial Statements

As of and for the Nine Months Ended September 30, 2017

(unaudited)

 

(1)Summary of Significant Accounting Policies (continued)

 

Since its incorporation, the Company financed its operations almost exclusively through advances from its controlling shareholders. The Company expects to fund operations through the sale of equity or other investments for the foreseeable future, as the Company does not receive significant revenue from its business operations. There is no guarantee that the Company will be successful in arranging to finance on acceptable terms.

 

The Company's ability to raise additional capital is affected by trends and uncertainties beyond its control. The Company does not currently have any arrangements for financing, and it may not be able to find such funding if required. Obtaining additional financing would be subject to some factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional funding unavailable to it. These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of these uncertainties.

 

The Company’s other significant accounting policies are summarized in Note 2 of the Company’s Annual Report on Form S-1. There were no significant changes to these accounting policies during the nine months ended September 30, 2017, except for the revenue recognition policy in the following paragraph and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.

 

Revenues - The Company recognizes revenue when persuasive evidence of an arrangement exists, services have been provided, the price to the buyer is fixed or determinable, and collectability is reasonably assured. Revenue from the sale of services, like business plans are recorded at the time of delivery to the client, income for consulting services are recognized after the service has been rendered.

 

 -5- 

Quantum Business Strategies, Inc.

(formerly Artin Consulting Inc.)

Notes to Condensed Financial Statements

As of and for the Nine Months Ended September 30, 2017

(unaudited)

 

(2)Common Stock

 

During the current period ending September 30, 2017, no common stock transactions occurred.

 

The Company has 500,000,000 shares of common shares authorized at a par value of $.001 and 50,000 shares of preferred shares authorized at a par value of $.01. For the year-end December 31, 2016, the initial subscriptions resulted in 28,009,000 shares of common stock issued and outstanding.

 

During the period ended December 31, 2016 an entity controlled by the Company’ former Chief Executive Officer and Director who resigned in November of 2017 purchased 23,000,000 shares of common stock at $0.001 per share for $23,000.

 

(3)Other Receivable

 

Funds were advanced to the Company’ former Chief Executive Officer and Director who resigned in November of 2017 for providing customer costs such as business plans, start up and ongoing consulting services of which $1,100 remains as a receivable related to the prior CEO.

 

(4)Related Party Transactions

 

No related party transactions occurred during the current period ending September 30, 2017.

 

 -6- 

Quantum Business Strategies, Inc.

(formerly Artin Consulting Inc.)

Notes to Condensed Financial Statements

As of and for the Nine Months Ended September 30, 2017

(unaudited)

 

(5)Subsequent Events

 

On September 10, 2018, Artin Consulting Inc. filed Articles of Amendment with the Nevada Secretary of State to change the name from Artin Consulting Inc. to “Quantum Business Strategies, Inc.”. The same amendment submitted to Secretary of State, (an Amendment After Issuance of Stock) documented the approval to issue 50,000 Preferred shares at $.01 par value for Quantum Business Strategies Inc.

 

On September 10, 2018, Quantum filed documents with the Nevada Secretary of State forming AZT Systems, Inc. as a wholly owned subsidiary of the Company. AZT Systems Inc. will own, operate and market the restaurant software and continue to oversee further development and updates.

On September 18, 2018, we entered into an asset purchase agreement with A & S Holdings, Inc. to purchase a restaurant point-of-sale software suite that manages customer payments, reservations, orders, reviews, and entertainment, which is known as the "AZT System," (the "Software"). The total payment for the Software will be $25,000 in cash at closing, and the issuance of our convertible note in the principal amount for $2,175,000, to A & S Holdings, due September 18, 2021, convertible into 108,750,000 shares of our common stock. We plan to further develop and initiate marketing of the Software to restaurants as well as other food services businesses. 

 

 -7- 

ITEM 2. Management's Discussion and Analysis of Financial Conditions and Results of Operations.

 

The following is a discussion of our current financial position and results of operations. This discussion should be read in conjunction with our unaudited condensed financial statements and related notes included elsewhere in this Quarterly Report and our audited financial statements of the Company for the year ended December 31, 2016, contained in the Company’s Form S-1 filed with the Securities and Exchange Commission under the former company name “Artin Consulting Inc.”. This discussion should also be read together with the disclosures below regarding “Forward-Looking Statements.”

 

Forward-Looking Statements

 

This quarterly report contains forward-looking statements that involve risks and uncertainties, and are not based solely on historical facts. We use words such as “anticipate,” “believe,” “plan,” “expect,” “future,” “intend” and similar expressions to identify such forward-looking statements. These forward-looking statements reflect our expectation of future events and our actual results are likely to differ materially from those anticipated in these statements for many reasons, including the risks faced by us described in this section.

 

Introduction

 

Quantum Business Strategies, Inc. (the “Company”), formerly Artin Consulting Inc., was incorporated in the State of Nevada on December 21, 2016. On September 10, 2018, the company filed an amendment to its certificate of incorporation with the State of Nevada to change the Company name. The Company is looking to further develop the AZT System for restaurants and market it, starting in the United States, and then continuing on to other countries worldwide.

 

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has generated limited revenues since inception and sustained an accumulated net loss of $16,009 as of September 30, 2017. 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. The Company’s continuation as a going concern is dependent upon, among other things, its ability to generate revenues and its ability to receive capital from third parties. No assurance can be given that the Company will be successful in these efforts.

 

 -8- 

The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

 

As of September 30, 2017, the Company has limited operations.

 

Results of Operations

 

During the nine month period ended September 30, 2017, the Company worked with the developers of AZT Systems putting together a plan for Quantum to purchase the software and setting up a detailed project that will be detailed further in the following section: “AZT Systems Project Plan.”

 

For the three months ending September 30, 2017, the Company generated sales for $6,000, to create such sales the Company incurred in cost of goods sold of $2,400. For the nine months ending September 30, 2017, the Company generated sales for $15,000, to create such sales the Company incurred in cost of goods sold of $6,000.

 

For the three and nine months ending September 30, 2017 the Company had a net income (loss) of $547 and $(10,081), respectively.

 

General and administrative expenses for the three and nine months ended September 30, 2017 were $3,053 and $19,081, respectively. Such general and administrative expenses included legal, audit and accounting fees, consulting fees and payments to the transfer agent for edgarizing and filing the forms, payments to a firm assisting the Company with the filings and bank fees.

 

AZT Systems Project Plan

 

Initial Six Month Live Testing Stage – The Company will be ready for our first soft launch Test Restaurant approximately March 2019. Two months after this, we will be able to launch 12 additional Restaurants to resolve any issues that may arise before marketing on a full scale. We will conduct three onsite video interviews with the top performing and enthusiastic managers of these Restaurants. During the interviews we will receive actual payroll cost savings by departments, examples of increased efficiencies and overall opinion of the AZT System by an Independent Restaurant Manager or Owner. 

 

Also during this period, AZT Systems will setup Cloud network systems to launch the next 500 Restaurants through Digital Marketing materials and platforms including Facebook, Twitter, Instagram etc. Corporate Marketing materials will be prepared and ready for campaigns to Restaurant Associations, Restaurant Franchises and Chamber of Commerce.

 

 -9- 

Second Six Month Marketing Campaign for USA approximately to start September 2019 – We hope to achieve a goal of 500 Restaurants within the following six months with an estimated acquisition cost of $200 per Restaurant equaling a total marketing budget of $100,000. This could result in revenues of approximately $600,000 from Reoccurring Software fees, Equipment Sales and Equipment lease commissions and advertising revenue. 

 

Followed by a Third Six Month Marketing Campaign for USA, Canada, Mexico and Europe. With an approximate starting time of March 2020. We hope to achieve a goal of an additional 1,200 Restaurants within this third six month period. Once again with an estimated acquisition cost of $200 per Restaurant the total marketing budget would equal $240,000. This could result in Gross Revenues of approximately $1,500,000 from Reoccurring Software fees, Equipment Sales and Equipment lease commissions and, advertising revenue.

 

Liquidity and Capital Resources

 

As of September 30, 2017, and December 31, 2016, we had cash of $21 and $44,662, respectively. This decrease on cash was mainly due to payments made for general operating expenses and prepaid refundable consulting services that were recognized during the Period ended on September 30, 2017.

 

As of September 30, 2017, and December 31, 2016, we had liabilities of $1,340 and $0, respectively.

 

Since our incorporation we have financed our operations from the funds our shareholders invested with their share purchases. 

 

Off-Balance Sheet Transactions

 

None.

 

 -10- 

ITEM 3. Qualitative and Qualitative Disclosures about Market Risk

 

Smaller reporting companies are not required to provide the information needed for this item.

 

ITEM 4. Controls and Procedures

 

 As of the end of the fiscal quarter covered by this Form 10-Q, the Company carried out an evaluation, under the supervision and with the participation of the Company’s management, including the Company’s Chief Executive Officer and Principal Financial and Accounting Officer, of the effectiveness of the design and operation of the Company’s disclosure controls and procedures as defined in Rule 13a-14 of the Securities Exchange Act of 1934.

 

Based upon that evaluation, the Chief Executive Officer and Principal Financial and Accounting Officer concluded that the Company’s disclosure controls and procedures are not effective in timely alerting her to material information relating to the Company required to be included in this Quarterly Report on Form 10-Q. There have been no changes in the Company’s internal controls or in other factors which could significantly affect internal controls subsequent to the date the Company carried out its evaluation.

 

 -11- 

PART II. OTHER INFORMATION

 

Item 1. Legal Proceedings 

 

Currently the Company is not involved in any legal matters and we are not aware of any material legal proceedings against us or our assets.

 

Item 1A. Risk Factors

 

Smaller reporting companies are not required to provide the information needed for this item.

 

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

 

The Company did not sell or repurchase any Shares during the three months ended September 30, 2017.

 

Item 3. Defaults Upon Senior Securities

 

Not applicable.

 

Item 4. Mine Safety Disclosures

 

Not applicable.

 

Item 5. Other Information

 

Not applicable.

 

 -12- 

ITEM 6. EXHIBITS

Exhibit No.   Description of Exhibits  
       
3.1   Articles of Incorporation of the Company  
       
3.2   Bylaws of the Company  
       
4.1   Certificate of Amendment to Articles of Incorporation for Nevada Profit Corporations Pursuant to NRS 78.385 and 78.390- After issuance of Stock  
       
31.1   Certification Pursuant to 18 U.S.C. Section 1350 As Adopted Pursuant to Section 302 of the Sarbanes Oxley Act of 2002  
       
32.1   Certification Pursuant to 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
     
101.CAL   XBRL Taxonomy Extension Calculation Linkbase
     
101.DEF   XBRL Taxonomy Extension Definition Linkbase
     
101.LAB   XBRL Taxonomy Extension Labels Linkbase
     
101.PRE   XBRL Taxonomy Extension Presentation Linkbase

 

 -13- 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

   

Quantum Business Strategies, Inc.

(formerly Artin Consulting Inc.)

     
By:   /s/ Holly Roseberry
    Chief Executive Officer and Principal Financial Officer
     
    Date: October 9, 2018

 

 -14- 
EX-4.1 2 qbsi-20170930_10qex4z1.htm EXHIBIT 4.1

EXHIBIT 4.1 Certificate of Amendment to Articles of Incorporation for Nevada Profit Corporations Pursuant to NRS 78.385 and 78.390- After issuance of Stock

 

 

EX-31.1 3 qbsi-20170930_10qex31z1.htm EXHIBIT 31.1

EXHIBIT 31.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 302 OF THE SARBANES OXLEY ACT OF 2002

CERTIFICATION

 

 

I, Holly Roseberry, certify that:

 

1. I have reviewed this quarterly report on Form 10-Q of Quantum Business Strategies, Inc., formerly Artin Consulting Inc.;

 

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

 

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

 

4. I am responsible for establishing and maintaining disclosure controls and procedures ( as defined in Exchange Act Rules 13a- l 5( e) and 15d-15( e ) and internal control over financial reporting ( as defined in Exchange Act Rules 13a- l 5(t) and 15d-15(t) for the registrant and have:

 

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

 

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

 

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

 

d. disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth 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 9, 2018   /s/ Holly Roseberry
    Holly Roseberry
  Chief Executive Officer and Principal Financial Officer

 

 

EX-32.1 4 qbsi-20170930_10qex32z1.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 Quantum Business Strategies, Inc., formerly Artin Consulting Inc., (the "Company'') on Form 10-Q for the nine months ended September 30, 2017 as filed with the Securities and Exchange Commission on the date hereof (the "Report''), I, Holly Roseberry, Chief Executive Officer and Principal Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my 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 result of operations of the Company.

 

 

Date: October 9, 2018   /s/ Holly Roseberry
    Holly Roseberry
  Chief Executive Officer and Principal Financial Officer

 

 

 

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These financial statements are condensed and, therefore, do not include all disclosures normally required by U.S. generally accepted accounting principles (&#8220;U.S. GAAP&#8221;).</p> <p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p> <p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 18pt">The Company&#8217;s significant accounting principles were presented as Note 2 to the Financial Statements in the Form S-1 report these statements should be read along with that report. In the opinion of management, all adjustments necessary for a fair presentation have been included in the accompanying condensed financial statements and consist of only normal recurring adjustments. 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Management recognizes that the Company&#8217;s continued existence is dependent upon its ability to obtain needed working capital through additional equity or debt financing and revenue to cover expenses as the Company will continue to incur losses.</p> <p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p> <p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 18pt">Since its incorporation, the Company financed its operations almost exclusively through advances from its controlling shareholders. The Company expects to fund operations through the sale of equity or other investments for the foreseeable future, as the Company does not receive significant revenue from its business operations. There is no guarantee that the Company will be successful in arranging to finance on acceptable terms.</p> <p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 18pt">&#160;</p> <p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 18pt">The Company's ability to raise additional capital is affected by trends and uncertainties beyond its control. The Company does not currently have any arrangements for financing, and it may not be able to find such funding if required. Obtaining additional financing would be subject to some factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional funding unavailable to it. These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of these uncertainties.</p> <p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>&#160;</i></p> <p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 18pt">The Company&#8217;s other significant accounting policies are summarized in Note 2 of the Company&#8217;s Annual Report on Form S-1. There were no significant changes to these accounting policies during the nine months ended September 30, 2017, except for the revenue recognition policy in the following paragraph and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.</p> <p style="font: 12pt/normal Times New Roman, Times, Serif; margin: 0 0 0 18pt; text-align: justify; text-indent: 18pt"><b><i>Revenues -</i></b> The Company recognizes revenue when persuasive evidence of an arrangement exists, services have been provided, the price to the buyer is fixed or determinable, and collectability is reasonably assured. Revenue from the sale of services, like business plans are recorded at the time of delivery to the client, income for consulting services are recognized after the service has been rendered.</p> 15000 6000 EX-101.CAL 10 qbsi-20170630_cal.xml XBRL CALCULATION FILE EX-101.DEF 11 qbsi-20170630_def.xml XBRL DEFINITION FILE XML 12 R1.htm IDEA: XBRL DOCUMENT v3.10.0.1
Document and Entity Information - shares
9 Months Ended
Sep. 30, 2017
Oct. 09, 2018
Document And Entity Information    
Entity Registrant Name Quantum Business Strategies, Inc.  
Entity Central Index Key 0001697730  
Document Type 10-Q  
Document Period End Date Sep. 30, 2017  
Amendment Flag false  
Current Fiscal Year End Date --12-31  
Is Entity a Well-known Seasoned Issuer? No  
Is Entity a Voluntary Filer? No  
Is Entity's Reporting Status Current? Yes  
Entity Filer Category Smaller Reporting Company  
Entity Common Stock, Shares Outstanding   28,009,000
Document Fiscal Period Focus Q3  
Document Fiscal Year Focus 2017  
XML 13 R2.htm IDEA: XBRL DOCUMENT v3.10.0.1
Condensed Balance Sheets (Unaudited) - USD ($)
Sep. 30, 2017
Dec. 31, 2016
Current assets:    
Cash $ 21 $ 44,662
Prepaid Deposits 19,800
Accounts receivable 15,000
Other receivable 1,100
Total current assets 35,921 44,662
Total Assets 35,921 44,662
Current liabilities:    
Accounts payable and accrued expenses 1,340
Total current liabilities 1,340
Commitments and contingencies
Stockholders' equity:    
Common stock, $.001 par value, 500,000,000 shares authorized, 28,009,000 issued and outstanding as of September 30, 2017 and December 31, 2016 respectively 28,009 28,009
Additional paid-in capital 22,581 22,581
Accumulated deficit (16,009) (5,928)
Stockholders' equity 34,581 44,662
Total liabilities and stockholders' equity $ 35,921 $ 44,662
XML 14 R3.htm IDEA: XBRL DOCUMENT v3.10.0.1
Condensed Balance Sheets (Unaudited) (Parenthetical) - $ / shares
Sep. 30, 2017
Dec. 31, 2016
Statement of Financial Position [Abstract]    
Common Stock par Value $ .001 $ .001
Common Stock, Shares Authorized 500,000,000 500,000,000
Common Stock, Shares Issued 28,009,000 28,009,000
Common Stock, Shares Outstanding 28,009,000 28,009,000
XML 15 R4.htm IDEA: XBRL DOCUMENT v3.10.0.1
Condensed Statements of Operations (Unaudited) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2017
Sep. 30, 2017
Income Statement [Abstract]    
Sales $ 6,000 $ 15,000
Operating Expenses:    
General and administrative 3,053 19,081
Cost of sales 2,400 6,000
Total operating expenses 5,453 25,081
Loss from operations 547 (10,081)
Other (expenses)/income
Net loss before provision for income taxes 547 (10,081)
Provision for income taxes
Net loss $ 547 $ (10,081)
Net loss per common share - basic and diluted $ 0.00 $ 0.00
Weighted average number of common shares outstanding - basic and diluted 28,009,000 28,009,000
XML 16 R5.htm IDEA: XBRL DOCUMENT v3.10.0.1
Condensed Statement of Cash Flows (Unaudited)
9 Months Ended
Sep. 30, 2017
USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:  
Net loss $ (10,081)
Adjustments to reconcile net loss to net cash utilized in operating activities  
Change in accounts receivable (15,000)
Change in accounts payable and accrued expenses 1,340
Change in prepaid deposits (19,800)
Change in other receivable (1,100)
Net cash used in operating activities (44,641)
CASH FLOWS FROM INVESTING ACTIVITIES:  
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES:  
Net cash provided by financing activities
CHANGE IN CASH AND CASH EQUIVALENTS  
Net decrease in cash and cash equivalents (44,641)
Cash and cash equivalents at beginning of year 44,662
Cash and cash equivalents at end of Period $ 21
XML 17 R6.htm IDEA: XBRL DOCUMENT v3.10.0.1
Summary of Significant Accounting Policies
9 Months Ended
Sep. 30, 2017
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies
(1)Summary of Significant Accounting Policies

 

Business Description- Quantum Business Strategies, Inc. (the “Company”), formerly Artin Consulting Inc., was incorporated in the State of Nevada on December 21, 2016. On September 10, 2018, the company filed an amendment to its certificate of incorporation in the State of Nevada to change the Company name.

 

Quantum Business Strategies, Inc. continues to solicit new clients for consulting services. Quantum is involved in overseeing the development of AZT Systems and on September 18, 2018 closed the purchase of AZT Systems which will be operated by Quantum’s wholly owned subsidiary AZT Systems Inc ( a Nevada Corporation). Quantum has retained Holly Roseberry and Frank Ziegler to oversee the software development, locate expert consultants to assist with funding and launching AZT Systems. The software development staff and operations are based out of Ahmedabad India.  

 

Condensed Interim Financial Statements- The accompanying are the unaudited condensed financial statements of the Company. These financial statements and notes should be read in conjunction with the most recent financial statements of the Company for the year ended December 31, 2016, included in the Company’s Form S-1 filed with the Securities and Exchange Commission under the former company name “Artin Consulting Inc.”. These financial statements are condensed and, therefore, do not include all disclosures normally required by U.S. generally accepted accounting principles (“U.S. GAAP”).

 

The Company’s significant accounting principles were presented as Note 2 to the Financial Statements in the Form S-1 report these statements should be read along with that report. In the opinion of management, all adjustments necessary for a fair presentation have been included in the accompanying condensed financial statements and consist of only normal recurring adjustments. The results of operations presented in the accompanying condensed financial statements are not necessarily indicative of the results that may be expected for the full year ending December 31, 2017.

 

Going Concern - The Company’s unaudited financial statements for the period ended September 30, 2017, have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the ordinary course of business.

 

As of September 30, 2017, the Company had revenue of $15,000, offset by an accumulated deficit of $(16,009). Management recognizes that the Company’s continued existence is dependent upon its ability to obtain needed working capital through additional equity or debt financing and revenue to cover expenses as the Company will continue to incur losses.

 

Since its incorporation, the Company financed its operations almost exclusively through advances from its controlling shareholders. The Company expects to fund operations through the sale of equity or other investments for the foreseeable future, as the Company does not receive significant revenue from its business operations. There is no guarantee that the Company will be successful in arranging to finance on acceptable terms.

 

The Company's ability to raise additional capital is affected by trends and uncertainties beyond its control. The Company does not currently have any arrangements for financing, and it may not be able to find such funding if required. Obtaining additional financing would be subject to some factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional funding unavailable to it. These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of these uncertainties.

 

The Company’s other significant accounting policies are summarized in Note 2 of the Company’s Annual Report on Form S-1. There were no significant changes to these accounting policies during the nine months ended September 30, 2017, except for the revenue recognition policy in the following paragraph and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.

 

Revenues - The Company recognizes revenue when persuasive evidence of an arrangement exists, services have been provided, the price to the buyer is fixed or determinable, and collectability is reasonably assured. Revenue from the sale of services, like business plans are recorded at the time of delivery to the client, income for consulting services are recognized after the service has been rendered.

XML 18 R7.htm IDEA: XBRL DOCUMENT v3.10.0.1
Common Stock
9 Months Ended
Sep. 30, 2017
Common Stock  
Common Stock
(2)Common Stock

 

During the current period ending September 30, 2017, no common stock transactions occurred.

 

The Company has 500,000,000 shares of common shares authorized at a par value of $.001 and 50,000 shares of preferred shares authorized at a par value of $.01. For the year-end December 31, 2016, the initial subscriptions resulted in 28,009,000 shares of common stock issued and outstanding.

 

During the period ended December 31, 2016 an entity controlled by the Company’ former Chief Executive Officer and Director who resigned in November of 2017 purchased 23,000,000 shares of common stock at $0.001 per share for $23,000.

XML 19 R8.htm IDEA: XBRL DOCUMENT v3.10.0.1
Other Receivable
9 Months Ended
Sep. 30, 2017
Other Receivable  
Other Receivable
(3)Other Receivable

 

Funds were advanced to the Company’ former Chief Executive Officer and Director who resigned in November of 2017 for providing customer costs such as business plans, start up and ongoing consulting services of which $1,100 remains as a receivable related to the prior CEO.

XML 20 R9.htm IDEA: XBRL DOCUMENT v3.10.0.1
Related Party Transactions
9 Months Ended
Sep. 30, 2017
Related Party Transactions [Abstract]  
Related Party Transactions
(4)Related Party Transactions

 

No related party transactions occurred during the current period ending September 30, 2017.

XML 21 R10.htm IDEA: XBRL DOCUMENT v3.10.0.1
Subsequent Events
9 Months Ended
Sep. 30, 2017
Subsequent Events [Abstract]  
Subsequent Events
(5)Subsequent Events

 

On September 10, 2018, Artin Consulting Inc. filed Articles of Amendment with the Nevada Secretary of State to change the name from Artin Consulting Inc. to “Quantum Business Strategies, Inc.”. The same amendment submitted to Secretary of State, (an Amendment After Issuance of Stock) documented the approval to issue 50,000 Preferred shares at $.01 par value for Quantum Business Strategies Inc.

 

On September 10, 2018, Quantum filed documents with the Nevada Secretary of State forming AZT Systems, Inc. as a wholly owned subsidiary of the Company. AZT Systems Inc. will own, operate and market the restaurant software and continue to oversee further development and updates.

On September 18, 2018, we entered into an asset purchase agreement with A & S Holdings, Inc. to purchase a restaurant point-of-sale software suite that manages customer payments, reservations, orders, reviews, and entertainment, which is known as the "AZT System," (the "Software"). The total payment for the Software will be $25,000 in cash at closing, and the issuance of our convertible note in the principal amount for $2,175,000, to A & S Holdings, due September 18, 2021, convertible into 108,750,000 shares of our common stock. We plan to further develop and initiate marketing of the Software to restaurants as well as other food services businesses. 

XML 22 R11.htm IDEA: XBRL DOCUMENT v3.10.0.1
Summary of Significant Accounting Policies (Policies)
9 Months Ended
Sep. 30, 2017
Accounting Policies [Abstract]  
Business Description

Business Description- Quantum Business Strategies, Inc. (the “Company”), formerly Artin Consulting Inc., was incorporated in the State of Nevada on December 21, 2016. On September 10, 2018, the company filed an amendment to its certificate of incorporation in the State of Nevada to change the Company name.

 

Quantum Business Strategies, Inc. continues to solicit new clients for consulting services. Quantum is involved in overseeing the development of AZT Systems and on September 18, 2018 closed the purchase of AZT Systems which will be operated by Quantum’s wholly owned subsidiary AZT Systems Inc ( a Nevada Corporation). Quantum has retained Holly Roseberry and Frank Ziegler to oversee the software development, locate expert consultants to assist with funding and launching AZT Systems. The software development staff and operations are based out of Ahmedabad India.

Condensed Interim Financial Statements

Condensed Interim Financial Statements- The accompanying are the unaudited condensed financial statements of the Company. These financial statements and notes should be read in conjunction with the most recent financial statements of the Company for the year ended December 31, 2016, included in the Company’s Form S-1 filed with the Securities and Exchange Commission under the former company name “Artin Consulting Inc.”. These financial statements are condensed and, therefore, do not include all disclosures normally required by U.S. generally accepted accounting principles (“U.S. GAAP”).

 

The Company’s significant accounting principles were presented as Note 2 to the Financial Statements in the Form S-1 report these statements should be read along with that report. In the opinion of management, all adjustments necessary for a fair presentation have been included in the accompanying condensed financial statements and consist of only normal recurring adjustments. The results of operations presented in the accompanying condensed financial statements are not necessarily indicative of the results that may be expected for the full year ending December 31, 2017.

Going Concern

Going Concern - The Company’s unaudited financial statements for the period ended September 30, 2017, have been prepared on a going concern basis which contemplates the realization of assets and settlement of liabilities and commitments in the ordinary course of business.

 

As of September 30, 2017, the Company had revenue of $15,000, offset by an accumulated deficit of $(16,009). Management recognizes that the Company’s continued existence is dependent upon its ability to obtain needed working capital through additional equity or debt financing and revenue to cover expenses as the Company will continue to incur losses.

 

Since its incorporation, the Company financed its operations almost exclusively through advances from its controlling shareholders. The Company expects to fund operations through the sale of equity or other investments for the foreseeable future, as the Company does not receive significant revenue from its business operations. There is no guarantee that the Company will be successful in arranging to finance on acceptable terms.

 

The Company's ability to raise additional capital is affected by trends and uncertainties beyond its control. The Company does not currently have any arrangements for financing, and it may not be able to find such funding if required. Obtaining additional financing would be subject to some factors, including investor sentiment. Market factors may make the timing, amount, terms or conditions of additional funding unavailable to it. These uncertainties raise substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of these uncertainties.

 

The Company’s other significant accounting policies are summarized in Note 2 of the Company’s Annual Report on Form S-1. There were no significant changes to these accounting policies during the nine months ended September 30, 2017, except for the revenue recognition policy in the following paragraph and the Company does not expect that the adoption of other recent accounting pronouncements will have a material impact on its financial statements.

Revenues

Revenues - The Company recognizes revenue when persuasive evidence of an arrangement exists, services have been provided, the price to the buyer is fixed or determinable, and collectability is reasonably assured. Revenue from the sale of services, like business plans are recorded at the time of delivery to the client, income for consulting services are recognized after the service has been rendered.

XML 23 R12.htm IDEA: XBRL DOCUMENT v3.10.0.1
Summary of Significant Accounting Policies (Details Narrative) - USD ($)
3 Months Ended 9 Months Ended
Sep. 30, 2017
Sep. 30, 2017
Dec. 31, 2016
Accounting Policies [Abstract]      
Accumulated Deficit $ 16,009 $ 16,009 $ 5,928
Revenue $ 6,000 $ 15,000  
XML 24 R13.htm IDEA: XBRL DOCUMENT v3.10.0.1
Common Stock (Details Narrative) - $ / shares
Sep. 30, 2017
Dec. 31, 2016
Common Stock Details Narrative    
Common Stock, Shares Authorized 500,000,000 500,000,000
Common Stock, Par Value $ .001 $ .001
Common Stock, Shares Issued 28,009,000 28,009,000
Common Stock, Shares Outstanding 28,009,000 28,009,000
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