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0001726744-18-000005.txt : 20180725 0001726744-18-000005.hdr.sgml : 20180725 20180725065221 ACCESSION NUMBER: 0001726744-18-000005 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 19 CONFORMED PERIOD OF REPORT: 20180630 FILED AS OF DATE: 20180725 DATE AS OF CHANGE: 20180725 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EXENT CORP. CENTRAL INDEX KEY: 0001726744 STANDARD INDUSTRIAL CLASSIFICATION: SHEET METAL WORK [3444] IRS NUMBER: 352611667 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-222829 FILM NUMBER: 18967610 BUSINESS ADDRESS: STREET 1: 3773 HOWARD HUGHES PKWY STE 500S CITY: LAS VEGAS STATE: NV ZIP: 89169-6014 BUSINESS PHONE: 996770716988 MAIL ADDRESS: STREET 1: 3773 HOWARD HUGHES PKWY STE 500S CITY: LAS VEGAS STATE: NV ZIP: 89169-6014 10-Q 1 exentjuly23.htm q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarter ended: June 30, 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 Number: 333-222829

EXENT CORP.

(Exact name of registrant as specified in its charter)

Nevada

(State or Other Jurisdiction of Incorporation or Organization)

35-2611667

IRS Employer Identification Number

3444

Primary Standard Industrial Classification Code Number

Exent Corp.

Stroitelnaya str. 9-1, Ivanovka

Chui region, Kyrgyzstan 72000

Tel. +996555158151

(Address and telephone number of principal executive offices)

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 past 12 months, and (2) has been subject to such filing requirements for the past 90 days.

Yes [X] No [ ]

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


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

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

Yes [ ] No [X]

As of July 24, 2018, there were 2,027,000 shares outstanding of the registrant’s common stock.

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		Page
PART I	FINANCIAL INFORMATION:

Item 1.	Financial Statements	3

	Balance Sheets as of June 30, 2018 (unaudited) and December 31, 2017	3

	Statements of Operations for the three month periods ended June 30, 2018 and 2017 ; and for the six months ended June 30, 2018 and for the period from inception to June 30, 2017 (unaudited)	4

	Statements of Cash Flows for the six months ended June 30, 2018 and for the period from inception to June 30, 2017 (unaudited)	5

	Notes to the Financial Statements (unaudited)	6

Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	9

Item 3.	Quantitative and Qualitative Disclosures About Market Risk	11

Item 4.	Controls and Procedures	11

PART II	OTHER INFORMATION:

Item 1.	Legal Proceedings	11

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 Disclosure.	12

Item 5.	Other Information	12

Item 6.	Exhibits	12

	Signatures	12

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PART I – FINANCIAL INFORMATION

Item 1. Financial statements

The accompanying interim financial statements of EXENT CORP. (the “Company”), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted principles have been condensed or omitted pursuant to such rules and regulations.

In the opinion of management, the financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.


EXENT CORP. BALANCE SHEETS
		June 30, 2018 (Unaudited)	December 31, 2017 (Audited)
ASSETS
Current Assets
	Cash	$ 27,610	$ 1,500
	Inventory	1,735
	Total Current assets	29,345	1,500

Capital Assets
	Equipment net of depreciation	22,557	-
	Total Capital assets	22,557	-

Total Assets		$ 51,902	$ 1,500

LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities
	Loan from related parties	$ 23,863	$ 224
	Accounts Payable	8,000	-
Total Liabilities		31,863	224

Commitments and Contingencies			-

Stockholders’ Equity
	Common stock, $0.001 par value, 75,000,000 shares authorized;
	2,027,000 and 1,500,000 shares issued and outstanding as of June 30, 2018 and December 31, 2017 respectively	2,027	1,500
	Additional paid-in-capital	25,823	-
	Deficit	(7,811)	(224)
Total Stockholders’ Equity		20,039	1,276

Total Liabilities and Stockholders’ Equity		$ 51,902	$ 1,500

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

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EXENT CORP. STATEMENTS OF OPERATIONS (Unaudited)
	For the three months ended June 30, 2018	For the three months ended June 30, 2017	For the six months ended June 30, 2018	For the period from Inception (February 15, 2017) to June 30, 2017
Revenue	$ 5,016	$ 0	$ 5,016	$ 0
Cost of sales	2,365	0	2,365	0
Gross profit	2,651	0	2,651	0

Operating expenses
General and administrative expenses	$ 3,415	$ 0	$ 10,238	$ 224
Net loss from operations	(764)	0	(7,587)	(224)
Loss before taxes	(764)	0	(7,587)	(224)

Provision for taxes	-	-	-	-

Net loss	$ (764)	$ -	$ (7,587)	$ (224)

Loss per common share: Basic and Diluted	$ (0.00)	$ -	$ (0.00)	$ (0.00)

Weighted Average Number of Common Shares Outstanding: Basic and Diluted	1,663,549	-	1,582,226	-

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

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EXENT CORP. STATEMENTS OF CASH FLOWS (Unaudited)
		For the six months ended June 30, 2018	For the period from Inception (February 15, 2017) to June 30, 2017
Operating Activities
	Net loss	$ (7,587)	$ (224)
	Depreciation expense	593	-
	Increase in inventory	(1,735)	-
	Increase in accounts payable	8,000	-
	Net cash used in operating activities	(729)	(224)

Investing Activities
Purchase of capital assets		( 23,150)	-
Net cash provided by (used in) investing activities		(23,150)

Financing Activities
	Proceeds from sale of common stock	26,350	-
	Proceeds from loan from shareholder	23,639	224
	Net cash provided by financing activities	49,989	224

Net increase in cash and equivalents		26,110	-
Cash and equivalents at beginning of the period		1,500	-
Cash and equivalents at end of the period		$ 27,610	$ -
	Supplemental cash flow information:
	Cash paid for:
	Interest	$ -	$ -
	Taxes	$ -	$ -

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

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EXENT CORP.

NOTES TO FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED JUNE 30, 2018

UNAUDITED

NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION

Organization and Description of Business

EXENT CORP. (“the Company”) was incorporated under the laws of the State of Nevada, U.S. on February 15, 2017. The Company purchased equipment to manufacture and sell drywall steel studs.

Since inception through June 30, 2018 the Company has generated $5,016 in revenue and has accumulated losses of $7,811.

The accompanying condensed financial statements have been prepared by the Company without audit. Management believes that estimates are proper, all adjustments necessary to present fairly the financial position, results of operations, and cash flows at June 30, 2018 and for the related periods presented. Operating results for the six months ended June 30 30, 2018 are not necessarily indicative of the final results that may be expected for the year ending December 31, 2018. These financial statements and footnotes should be read in conjunction with the audited financial statements for the year ended December 31, 2017, filed with the Securities and Exchange Commission.

GOING CONCERN

The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since Inception (February 15, 2017) resulting in an accumulated deficit of $7,811 as of June 30, 2018 and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern.

The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock.

NOTE 2 – 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 and are presented in US dollars. The Company has adopted December 31 as its fiscal year end.

Basic Income (Loss) Per Share

The Company computes loss per share in accordance with “ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. At June 30, 2018, the Company did not have any dilutive securities and other contracts. As a result, diluted loss per share is the same as basic loss per share for the period presented.

Cash and Cash Equivalents

The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.

The Company's bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At June 30, 2018 the Company's bank deposits did not exceed the insured amounts.

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Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during any of the periods shown.

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.

Advertising Costs

The Company’s policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expense of $0 during the six months ended June 30, 2018 and for the period from inception to June 30, 2017.

Impairment of Long-Lived Assets

The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.

Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Stock-Based Compensation

As of June 30, 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 SFAS No. 123 and 123(R) (ASC 718). To date, the Company has not adopted a stock option plan and has not granted any stock options.

Revenue Recognition

The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

Concentrations

For the six months ended June 30, 2018, the Company has one customer.

Recent Accounting Pronouncements

The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will have a material impact on the Company.

Property and Equipment Depreciation Policy

The Company purchased a machine for drywall steel studs manufacturing for $17,000. On May 14, 2018, the Company purchased office equipment for $4,900. Equipment is stated at cost and depreciated on the straight line method over the estimated life of the assets, which is 10 years.

Company purchased a computer for $1,250. It is stated at cost and depreciated on the straight line method over the estimated life of the assets, which is 3 years.

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NOTE 3 – CAPTIAL STOCK

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

On November 15, 2017 the Company issued 1,500,000 shares of its common stock at $0.001 per share for total proceeds of $1,500. In May and June 2018, the Company sold 527,000 shares of its common stock at $0.05 per share for total proceeds of $26,350.

As of June 30, 2018 the Company had 2,027,000 shares issued and outstanding.

NOTE 4 – 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 February 15, 2017 (Inception) through June 30, 2018, the Company’s sole officer and director loaned the Company $23,863 to pay for incorporation costs and operating expenses. As of June 30, 2018, the amount outstanding was $23,863. The loan is non-interest bearing, due upon demand and unsecured.

The Company’s sole officer and director provided services and office space. The Company does not pay any rent to its sole officer and director and there is no agreement to pay any rent in the future.

NOTE 5- SUBSEQUENT EVENTS

In accordance with ASC 855-10 the Company has analyzed its operations subsequent to June 30, 2018 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

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

This quarterly report and other reports filed by EXENT CORP. (“we,” “us,” “our,” or the “Company”), from time to time contain or may contain forward-looking statements and information that are based upon beliefs of, and information currently available to, the Company’s management as well as estimates and assumptions made by Company’s management. Readers are cautioned not to place undue reliance on these forward-looking statements, which are only predictions and speak only as of the date hereof. When used in the filings, the words “anticipate,” “believe,” “estimate,” “expect,” “future,” “intend,” “plan,” or the negative of these terms and similar expressions as they relate to the Company or the Company’s management identify forward-looking statements. Such statements reflect the current view of the Company with respect to future events and are subject to risks, uncertainties, assumptions, and other factors. Should one or more of these risks or uncertainties materialize, or should the underlying assumptions prove incorrect, actual results may differ significantly from those anticipated, believed, estimated, expected, intended, or planned.

Although the Company believes that the expectations reflected in the forward-looking statements are reasonable, the Company cannot guarantee future results, levels of activity, performance, or achievements. Except as required by applicable law, including the securities laws of the United States, the Company does not intend to update any of the forward-looking statements to conform these statements to actual results.

Our financial statements are prepared in accordance with accounting principles generally accepted in the United States (“GAAP”). These accounting principles require us to make certain estimates, judgments, and assumptions. We believe that the estimates, judgments, and assumptions upon which we rely are reasonable based upon information available to us at the time that these estimates, judgments, and assumptions are made. These estimates, judgments, and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. Our financial statements would be affected to the extent there are material differences between these estimates.

GENERAL DESCRIPTION OF BUSINESS

We were incorporated in the State of Nevada on February 15, 2017.

We manufacture and sell drywall steel studs. Our product is used principally in new developments, commercial and residential construction and in home improvement, remodeling and repair work. A success of our business plan depends on the level of the new construction and the retail sales market. A downturn of commercial and residential new developments as well as a decrease in home improvement activity can adversely affect our intended business.

We distribute our drywall steel studs in the Kyrgyz market to wholesale customers. In the future, when/if we have available resources, operating history and experience, we plan to expand our market to China, Europe and Commonwealth of Independent States (CIS) countries. We believe that there is a demand for our product. However, there is no guarantee that we will be able to sell our drywall steel studs.

Our raw material is galvanized metal with a thickness of 0.5-0.7 millimeters. We buy reels of galvanized metal weighting 5-6 tons.

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Management’s Discussion and Analysis of Financial Condition and Results of Operations

Results of Operations for the three months ended June 30, 2018 compared to the three months ended June 30, 2017 and for the six months ended June 30, 2018 compared to the period from Inception (February 15, 2017) to June 30, 2017 :

Revenue and cost of goods sold

For the three month period ended June 30, 2018 the Company generated total revenue of $5,016 from selling drywall steel studs, compared to $0 in revenue for the three month period ended June 30, 2017. Cost of revenue for the three months ended June 30, 2018 was $2,365.

For the six month period ended June 30, 2018 the Company generated total revenue of $5,016 from selling drywall steel studs, compared to $0 in revenue for the period from Inception (February 15, 2017) to June 30, 2017. Cost of revenue for the six months ended June 30, 2018 was $2,365.

Operating expenses

Total operating expenses for the three month period ended June 30, 2018 were $3,415 compared to $0 for the three month period ended June 30, 2017 due to increase in operations. The operating expenses included bank charges of $87; depreciation expense of $593; professional fees of $1,700; rent of $700 and miscellaneous expenses of $335.

Total operating expenses for the six month period ended June 30, 2018 were $10,238 compared to $224 for the period from Inception (February 15, 2017) to June 30, 2017 due to increase in operations. For the six month period ended June 30, 2018 the operating expenses included bank charges of $135; depreciation expense of $593; professional fees of $7,950; rent of $700 and miscellaneous expenses of $860.

Net Loss

The net loss for the three month period ended June 30, 2018 was $764 compared to $0 for the three month period ended June 30, 2017.

The net loss for the six month period ended June 30, 2018 was $7,587 compared to $224 for the period from Inception (February 15, 2017) to June 30, 2017.

Liquidity and Capital Resources and Cash Requirements

At June 30, 2018, the Company had total assets of $51,902 ($1,500 as of December 31, 2017). Total assets comprised of $27,610 in cash and $24,292 in inventory and equipment.

During the six month period ended June 30, 2018, the Company used $729 of cash in operating activities due to its net loss of $7,587; increase in inventory of $1,735; increase in accounts payable of $8,000 and depreciation of $593.

During the six month period ended June 30, 2018, the Company used $23,150 cash in investing activities. Cash was used to purchase equipment.

During the six month period ended June 30, 2018, the Company generated $49,989 cash in financing activities, consisted of proceeds from issuance of common stock of $26,350 and proceeds from loans of $23,639.

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Off-Balance Sheet Arrangements

We have no 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.

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

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

Item 4. Controls and Procedures.

Disclosure Controls and Procedures

We maintain disclosure controls and procedures, as defined in Rule 13a‐15(e) promulgated under the Securities Exchange Act of 1934 (the "Exchange Act"), that are 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 Securities and Exchange Commission's rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

We carried out an evaluation, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of our disclosure controls and procedures as of June 30, 2018. Based on the evaluation of these disclosure controls and procedures, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures was not effective.

Changes in Internal Controls over Financial Reporting

There has been no change in our internal control over financial reporting occurred during our first fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION


Item 1.	LEGAL PROCEEDINGS

During the past ten years, none of the following occurred with respect to the President of the Company: (1) any bankruptcy petition filed by or against any business of which such person 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 (excluding traffic violations and other minor offenses); (3) being subject to any order, judgment or decree, not subsequently reversed, suspended or vacated, of any court of any competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting her involvement in any type of business, securities or banking activities; and (4) being found by a court of competent jurisdiction (in a civil action), the SEC or the commodities futures trading commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended or vacated.

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We are not currently a party to any legal proceedings, and we are not aware of any pending or potential legal actions.


Item 1A.	RISK FACTORS

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


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

No unregistered sales of equity securities took place during the six months ended June 30, 2018.


Item 3.	DEFAULTS UPON SENIOR SECURITIES

There were no senior securities issued and outstanding during the six months ended June 30, 2018.


Item 4.	MINE SAFETY DISCLOSURE

Not applicable to our Company.


Item 5.	OTHER INFORMATION

There is no other information required to be disclosed under this item which was not previously disclosed.


Item 6.	EXHIBITS

The following exhibits are included as part of this report by reference:


Exhibit No.		Description
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.

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized in the City of Belgrad, Republic of Serbia, on July 24, 2018.


EXENT CORP.


By:	/s/	Marat Asylbekov
	Name:	Marat Asylbekov
	Title:	President, Treasurer and Secretary
		(Principal Executive, Financial and Accounting Officer)

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EX-31.1 2 f10-qcertification31.1.htm Form 10-Q 31.1

Exhibit 31.1

CERTIFICATION

I, Marat Asylbekov, President and Chief Executive Officer and Chief Financial Officer of Exent Corp., certify that:

1. I have reviewed this Quarterly Report on Form 10-Q of Exent Corp.;

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

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

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

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

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

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

d) disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5. The registrant's other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a) all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process summarize and report financial information; and

b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

Date: July 24, 2018

/s/ Marat Asylbekov

____________________________

Marat Asylbekov, President,

Chief Executive Officer and Chief Financial Officer

EX-32.1 3 f10-qcertification32.1.htm Form 10-Q 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 Exent Corp. (the "Company") on Form 10-Q for the period ended June 30, 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: July 24, 2018

/s/ Marat Asylbekov

Marat AsylbekovPresident,

Chief Executive Officer and

Chief Financial Officer

EX-101.CAL 4 exent-20180630_cal.xml EX-101.DEF 5 exent-20180630_def.xml EX-101.LAB 6 exent-20180630_lab.xml Payments of Distributions to Affiliates Payments Related to Tax Withholding for Share-based Compensation Payments for Repurchase of Initial Public Offering Proceeds from Issuance or Sale of Equity Proceeds from Issuance of Preferred Stock and Preference Stock Payments for (Proceeds from) Businesses and Interest in Affiliates Proceeds from Sale and Collection of Finance Receivables Proceeds from Sale of Other Productive Assets Payments to Acquire Productive Assets Increase (Decrease) in Asset Retirement Obligations Increase (Decrease) in Deferred Revenue and Customer Advances and Deposits Increase (Decrease) in Other Operating Assets {1} Increase (Decrease) in Other Operating Assets Increase (Decrease) in Prepaid Expense and Other Assets Adjustment of Warrants Granted for Services Employee Benefits and Share-based Compensation Royalty Income, Nonoperating Nonoperating Gains (Losses) Research and Development Expense Revenues Revenues Real Estate Revenue, Net Preferred Stock, Value, Outstanding Stockholders' Equity Attributable to Noncontrolling Interest Deferred Tax Liabilities, Current Other Assets, Noncurrent Prepaid Expense, Current Payments of Dividends Payments for Repurchase of Preferred Stock and Preference Stock Proceeds from Contributed Capital Proceeds from (Repayments of) Lines of Credit Payments to Acquire Available-for-sale Securities Net Cash Provided by (Used in) Investing Activities {1} Net Cash Provided by (Used in) Investing Activities Prepaid (Expense) Net Income (Loss) Available to Common Stockholders, Basic Net Income (Loss) Available to Common Stockholders, Basic General Partner Distributions Income (Loss) from Discontinued Operations, Net of Tax, Including Portion Attributable to Noncontrolling Interest Deferred Income Tax Expense (Benefit) Total Operating Expenses Total Operating Expenses Gain (Loss) on Sale of Property Computer and 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10-Q 2018-06-30 false EXENT CORP. 0001726744 exent --12-31 2027000 Smaller Reporting Company No No No 2018 Q2

EXENT CORP. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2018 UNAUDITED   NOTE 1  ORGANIZATION AND BASIS OF PRESENTATION   Organization and Description of Business EXENT CORP. (the Company) was incorporated under the laws of the State of Nevada, U.S. on February 15, 2017. The Company purchased equipment to manufacture and sell drywall steel studs.   Since inception through June 30, 2018 the Company has generated $5,016 in revenue and has accumulated losses of $7,811. The accompanying condensed financial statements have been prepared by the Company without audit. Management believes that estimates are proper, all adjustments necessary to present fairly the financial position, results of operations, and cash flows at June 30, 2018 and for the related periods presented. Operating results for the six months ended June 30 30, 2018 are not necessarily indicative of the final results that may be expected for the year ending December 31, 2018. These financial statements and footnotes should be read in conjunction with the audited financial statements for the year ended December 31, 2017, filed with the Securities and Exchange Commission. GOING CONCERN   The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future.  The Company has incurred a loss since Inception (February 15, 2017) resulting in an accumulated deficit of $7,811 as of June 30, 2018 and further losses are anticipated in the development of its business.  Accordingly, there is substantial doubt about the Companys ability to continue as a going concern.    The ability to continue as a going concern is dependent upon the Company generating profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they come due. Management intends to finance operating costs over the next twelve months with existing cash on hand and loans from directors and/or private placement of common stock.    NOTE 2 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 and are presented in US dollars. The Company has adopted December 31 as its fiscal year end.   Basic Income (Loss) Per Share The Company computes loss per share in accordance with ASC-260, Earnings per Share which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period.  Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. At June 30, 2018, the Company did not have any dilutive securities and other contracts. As a result, diluted loss per share is the same as basic loss per share for the period presented.   Cash and Cash Equivalents The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.   The Company's bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At June 30, 2018 the Company's bank deposits did not exceed the insured amounts. Dividends The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during any of the periods shown.   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.   Advertising Costs The Companys policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expense of $0 during the six months ended June 30, 2018 and for the period from inception to June 30, 2017.   Impairment of Long-Lived Assets The Company continually monitors events and changes in circumstances that could indicate carrying amounts of long-lived assets may not be recoverable. When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or the fair value less costs to sell.   Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period.  Actual results could differ from those estimates.   Stock-Based Compensation As of June 30, 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 SFAS No. 123 and 123(R) (ASC 718).  To date, the Company has not adopted a stock option plan and has not granted any stock options.   Revenue Recognition The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.   Concentrations For the six months ended June 30, 2018, the Company has one customer.   Recent Accounting Pronouncements The Company has reviewed all the recent accounting pronouncements issued to date of the issuance of these financial statements, and does not believe any of these pronouncements will have a material impact on the Company.   Property and Equipment Depreciation Policy The Company purchased a  machine for drywall steel studs manufacturing  for $17,000. On May 14, 2018, the Company purchased office equipment for $4,900.  Equipment is stated at cost and depreciated on the straight line method over the estimated life of the assets, which is 10 years. Company purchased a computer for $1,250.  It is stated at cost and depreciated on the straight line method over the estimated life of the assets, which is 3 years. NOTE 3 CAPTIAL STOCK   The Company has 75,000,000 shares of common stock authorized with a par value of $0.001 per share. On November 15, 2017 the Company issued 1,500,000 shares of its common stock at $0.001 per share for total proceeds of $1,500. In May and June 2018, the Company sold 527,000 shares of its common stock at $0.05 per share for total proceeds of $26,350.   As of June 30, 2018 the Company had 2,027,000 shares issued and outstanding.   NOTE 4 RELATED PARTY TRANSACTIONS   In support of the Companys efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by officers, directors, or shareholders. Amounts represent advances or amounts paid in satisfaction of liabilities. The advances are considered temporary in nature and have not been formalized by a promissory note.    Since February 15, 2017 (Inception) through June 30, 2018, the Companys sole officer and director loaned the Company $23,863 to pay for incorporation costs and operating expenses.  As of June 30, 2018, the amount outstanding was $23,863. The loan is non-interest bearing, due upon demand and unsecured.   The Companys sole officer and director provided services and office space. The Company does not pay any rent to its sole officer and director and there is no agreement to pay any rent in the future.     NOTE 5- SUBSEQUENT EVENTS   In accordance with ASC 855-10 the Company has analyzed its operations subsequent to June 30, 2018 to the date these financial statements were issued, and has determined that it does not have any material subsequent events to disclose in these financial statements.

0001726744 2018-01-01 2018-06-30 0001726744 2018-06-30 0001726744 2017-12-31 0001726744 2018-04-01 2018-06-30 0001726744 2017-04-01 2017-06-30 0001726744 2017-02-15 2017-06-30 0001726744 2017-02-14 0001726744 2017-06-30 iso4217:USD xbrli:shares iso4217:USD xbrli:shares EX-101.SCH 9 exent-20180630.xsd 200000 - Disclosure - Organization, Consolidation and Presentation of Financial Statements link:presentationLink link:definitionLink link:calculationLink 000010 - Statement - Statement of Financial Position link:presentationLink link:definitionLink link:calculationLink 000030 - Statement - Statement of Cash Flows link:presentationLink link:definitionLink link:calculationLink 000000 - Document - Document and Entity Information link:presentationLink link:definitionLink link:calculationLink 000020 - Statement - Statements of Operations link:presentationLink link:definitionLink link:calculationLink XML 10 R1.htm IDEA: XBRL DOCUMENT

Document and Entity Information	6 Months Ended
Document and Entity Information	Jun. 30, 2018 shares
Document and Entity Information:
Entity Registrant Name	EXENT CORP.
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Trading Symbol	exent
Amendment Flag	false
Entity Central Index Key	0001726744
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding	2,027,000
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q2

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Statement of Financial Position - USD ($)	Jun. 30, 2018	Dec. 31, 2017
Assets, Current
Cash and Cash Equivalents, at Carrying Value	$ 27,610	$ 1,500
Inventory, Net	1,735
Assets, Noncurrent
Property, Plant and Equipment, Gross	22,557
Assets	51,902	1,500
Liabilities, Noncurrent
Accounts Payable and Accrued Liabilities, Noncurrent	8,000
Due to Related Parties, Noncurrent	23,863	224
Liabilities	31,863	224
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest
Common Stock, Value, Issued	2,027	1,500
Additional Paid in Capital, Common Stock	25,823
Retained Earnings (Accumulated Deficit)	(7,811)	(224)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 20,039	$ 1,276
Stockholders' Equity, Number of Shares, Par Value and Other Disclosures
Common Stock, Shares Authorized	75,000,000	75,000,000
Common Stock, Shares Issued	2,027,000	1,500,000
Common Stock, Shares Outstanding	2,027,000	1,500,000
Liabilities and Equity	$ 51,902	$ 1,500

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Statements of Operations - USD ($)	3 Months Ended		5 Months Ended	6 Months Ended
Statements of Operations - USD ($)	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2018
Revenues
Sales Revenue, Goods, Net	$ 5,016			$ 5,016
Cost of Revenue
Cost of Goods Sold	2,365			2,365
Gross Profit	2,651			2,651
Amortization of Deferred Charges
Administrative Expense	3,415	$ 0	$ 224	10,238
Total Operating Expenses	3,415	0	224	10,238
Net loss from operations	(764)	0	(224)	(7,587)
Interest and Debt Expense
Net Income (Loss)	$ (764)	$ 0	$ (224)	$ (7,587)
Earnings Per Share
Weighted Average Number of Shares Outstanding, Basic	1,663,549	0	0	1,582,226
Earnings Per Share, Basic and Diluted	$ 0	$ 0	$ 0	$ 0

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Statement of Cash Flows - USD ($)	5 Months Ended	6 Months Ended
Statement of Cash Flows - USD ($)	Jun. 30, 2017	Jun. 30, 2018
Net Cash Provided by (Used in) Operating Activities
Net loss for the period	$ (224)	$ (7,587)
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities
Depreciation		593
Increase (Decrease) in Operating Assets
Increase (Decrease) in Inventories		(1,735)
Increase (Decrease) in Operating Liabilities
Increase (Decrease) in Accounts Payable		8,000
Net Cash Provided by (Used in) Operating Activities	(224)	(729)
Net Cash Provided by (Used in) Investing Activities
Payments to Acquire Property, Plant, and Equipment		(23,150)
Net Cash Provided by (Used in) Investing Activities		(23,150)
Net Cash Provided by (Used in) Financing Activities
Proceeds from Issuance of Common Stock		26,350
Proceeds from director loans	224	23,639
Net Cash Provided by (Used in) Financing Activities	224	49,989
Cash and Cash Equivalents, Period Increase (Decrease)	0	26,110
Cash and Cash Equivalents, at Carrying Value	0	1,500
Cash and Cash Equivalents, at Carrying Value	$ 0	$ 27,610

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Organization, Consolidation and Presentation of Financial Statements

6 Months Ended

Jun. 30, 2018

Organization, Consolidation and Presentation of Financial Statements:

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

EXENT CORP.

NOTES TO FINANCIAL STATEMENTS

FOR THE SIX MONTHS ENDED JUNE 30, 2018

UNAUDITED

NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION

Organization and Description of Business

EXENT CORP. (“the Company”) was incorporated under the laws of the State of Nevada, U.S. on February 15, 2017. The Company purchased equipment to manufacture and sell drywall steel studs.

Since inception through June 30, 2018 the Company has generated $5,016 in revenue and has accumulated losses of $7,811.

GOING CONCERN

The financial statements have been prepared on a going concern basis which assumes the Company will be able to realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. The Company has incurred a loss since Inception (February 15, 2017) resulting in an accumulated deficit of $7,811 as of June 30, 2018 and further losses are anticipated in the development of its business. Accordingly, there is substantial doubt about the Company’s ability to continue as a going concern.

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

Basic Income (Loss) Per Share

The Company computes loss per share in accordance with “ASC-260”, “Earnings per Share” which requires presentation of both basic and diluted earnings per share on the face of the statement of operations. Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted loss per share gives effect to all dilutive potential common shares outstanding during the period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. At June 30, 2018, the Company did not have any dilutive securities and other contracts. As a result, diluted loss per share is the same as basic loss per share for the period presented.

Cash and Cash Equivalents

The Company considers all highly liquid instruments purchased with a maturity of three months or less to be cash equivalents to the extent the funds are not being held for investment purposes.

The Company's bank accounts are deposited in insured institutions. The funds are insured up to $250,000. At June 30, 2018 the Company's bank deposits did not exceed the insured amounts.

Dividends

The Company has not adopted any policy regarding payment of dividends. No dividends have been paid during any of the periods shown.

Income Taxes

Advertising Costs

The Company’s policy regarding advertising is to expense advertising when incurred. The Company incurred advertising expense of $0 during the six months ended June 30, 2018 and for the period from inception to June 30, 2017.

Impairment of Long-Lived Assets

Use of Estimates

Stock-Based Compensation

As of June 30, 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 SFAS No. 123 and 123(R) (ASC 718). To date, the Company has not adopted a stock option plan and has not granted any stock options.

Revenue Recognition

The Company recognizes revenue when products are fully delivered or services have been provided and collection is reasonably assured.

Concentrations

For the six months ended June 30, 2018, the Company has one customer.

Recent Accounting Pronouncements

Property and Equipment Depreciation Policy

The Company purchased a machine for drywall steel studs manufacturing for $17,000. On May 14, 2018, the Company purchased office equipment for $4,900. Equipment is stated at cost and depreciated on the straight line method over the estimated life of the assets, which is 10 years.

Company purchased a computer for $1,250. It is stated at cost and depreciated on the straight line method over the estimated life of the assets, which is 3 years.

NOTE 3 – CAPTIAL STOCK

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

On November 15, 2017 the Company issued 1,500,000 shares of its common stock at $0.001 per share for total proceeds of $1,500. In May and June 2018, the Company sold 527,000 shares of its common stock at $0.05 per share for total proceeds of $26,350.

As of June 30, 2018 the Company had 2,027,000 shares issued and outstanding.

NOTE 4 – RELATED PARTY TRANSACTIONS

Since February 15, 2017 (Inception) through June 30, 2018, the Company’s sole officer and director loaned the Company $23,863 to pay for incorporation costs and operating expenses. As of June 30, 2018, the amount outstanding was $23,863. The loan is non-interest bearing, due upon demand and unsecured.

The Company’s sole officer and director provided services and office space. The Company does not pay any rent to its sole officer and director and there is no agreement to pay any rent in the future.

NOTE 5- SUBSEQUENT EVENTS

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