Form 10-Q

0001262463-12-000440.txt : 20121114 0001262463-12-000440.hdr.sgml : 20121114 20121113182843 ACCESSION NUMBER: 0001262463-12-000440 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20120930 FILED AS OF DATE: 20121114 DATE AS OF CHANGE: 20121113 FILER: COMPANY DATA: COMPANY CONFORMED NAME: EAT AT JOES LTD CENTRAL INDEX KEY: 0000829325 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING & DRINKING PLACES [5810] IRS NUMBER: 752636283 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 033-20111 FILM NUMBER: 121200339 BUSINESS ADDRESS: STREET 1: 1912 SANTIAGO DR CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 9147252700 MAIL ADDRESS: STREET 1: PO BOX 500 CITY: YONKERS STATE: NY ZIP: 10704 FORMER COMPANY: FORMER CONFORMED NAME: CONCEPTUALISTICS INC DATE OF NAME CHANGE: 19961122 10-Q 1 joes930201210q.htm FORM 10-Q Form 10-Q

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended: September 30, 2012

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE

EXCHANGE ACT

For the transition period from __________ to __________

Commission file number 33-20111

EAT AT JOE’S LTD.

(Exact name of registrant as specified in its charter)


Delaware		75-2636283
(State or other jurisdiction of incorporation or organization)		(IRS Employer Identification No.)

670 White Plains Road, Suite 120, Scarsdale, New York, 10583

(Address of principal executive offices)

(914) 725-2700

(Registrant's telephone number)

Check whether the issuer (1) filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the issuer was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days x Yes ¨ 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). x Yes ¨ 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" and" smaller reporting company" in Rule 12b-2 of the Exchange Act.


Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	x

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

APPLICABLE ONLY TO CORPORATE ISSUERS

As of November 5, 2012, there were 106,577,710 shares of the Registrant's common stock, par value $0.0001, issued, and 20,000 shares of Series E Convertible preferred stock (convertible to 31,645,570 common shares), par value $0.0001.

PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

EAT AT JOE’S LTD., AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS



		September 30, 2012		December 31, 2011
		(Unaudited)
ASSETS
Current Assets:
Cash and cash equivalents	$	450,059	$	712,648
Receivables		11,494		12,877
Inventory		12,100		12,100
Prepaid expense		17,719		17,787
Security Deposit		15,000		15,000
Trading securities		133,392		268,163
Available-for-sale securities		306,130		226,160

Total Current Assets		945,894		1,264,735

Property and equipment:
Equipment		105,383		97,594
Furniture & Fixtures		3,964		3,964
Leasehold improvements		274,637		274,637
		383,984		376,195
Less accumulated depreciation		(73,042)		(35,347)

Total Property & Equipment		310,942		340,848

TOTAL ASSETS	$	1,256,836	$	1,605,583

EAT AT JOE’S LTD., AND SUBSIDIARIES

CONSOLIDATED BALANCE SHEETS

(Continued)



		September 30, 2012		December 31, 2011
		(Unaudited)
LIABILITIES
Current Liabilities:
Accounts payable and accrued liabilities	$	155,185	$	180,723
Related party accounts payable		-		8,784
Short-term notes payable		172,870		172,870
Related party notes payable		2,490,505		2,628,964
Convertible debentures		2,043,702		2,043,702

Total Current Liabilities		4,862,262		5,035,043

Total Liabilities		4,862,262		5,035,043

STOCKHOLDERS’ EQUITY (DEFICIT)
Preferred stock - $0.0001 par value.
10,000,000 shares authorized;
20,000 Series E shares issued and outstanding		2		2
Common Stock - $0.0001 par value,
250,000,000 shares authorized;
106,577,710 issued and outstanding		10,658		10,658
Additional paid-in capital		13,570,485		13,570,485
Unrealized gain (loss) on available-for-sale securities		103,130		112,660
Retained deficit		(17,289,701)		(17,123,265)

Total Stockholders’ Deficit		(3,605,426)		(3,429,460)

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$	1,256,836	$	1,605,583

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

EAT AT JOE’S LTD., AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF OPERATIONS

AND COMPREHENSIVE INCOME (LOSS)

(Unaudited)



	For the three months ended		For the nine months ended
	September 30,		September 30,
	2012	2011	2012	2011

Revenues	$ 269,570	$ 400,967	$ 872,042	$ 735,940
Cost of Revenues	87,862	124,227	272,003	209,162
Gross Margin	181,708	276,740	600,039	526,778

Expenses
Labor and Related Expenses	66,742	96,496	255,231	229,535
Rent	78,570	71,887	184,157	127,731
Depreciation and Amortization	12,814	12,226	37,695	15,811
Other General and Administrative	51,878	77,233	206,792	137,091
Total Operating Expenses	210,004	257,842	683,875	510,168
Net Operating Income (Loss)	(28,296)	18,898	(83,836)	16,610

Other Income (Expense)
Interest income	278	580	1,201	2,497
Dividend income	-	16	-	27
Interest expense	(35,580)	(35,955)	(104,757)	(110,090)
Unrealized gain (loss) on Trading securities	(79,678)	(80,443)	100,943	(156,096)
Gain (Loss) on sale of Marketable
Securities	(1,378)	(102,775)	(79,987)	59,302
Net Other Income (Expense)	(116,358)	(218,577)	(82,600)	(204,360)

Net Income (Loss) Before Income Taxes	$ (144,654)	$ (199,679)	$ (166,436)	$ (187,750)
Income Tax (Expense) Benefit	-	-	-	-

Net Income (Loss)	$ (144,654)	$ (199,679)	$ (166,436)	$ (187,750)

Other Comprehensive Income (Loss)
Unrealized gain (loss) on available-for-sale securities	(157,250)	(8,680)	(9,530)	145,840

Comprehensive Income (Loss)	$ (301,904)	$ (208,359)	$ (175,966)	$ (41,910)

Basic & Diluted Income (Loss) Per Common Share:	$ -	$ -	$ -	$ -

Weighted Average Common Shares	106,577,710	106,577,710	106,577,710	106,577,710

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

EAT AT JOE’S LTD. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS

(Unaudited)


	For the nine months ended
	September 30,
	2012	2011
Cash Flows From Operating Activities
Net gain (loss) for the period	$ (166,436)	$ (187,750)
Adjustments to reconcile net income (loss) to net cash Provided by operating activities
Depreciation and amortization	37,695	15,811
Unrealized (gain) loss on trading securities	(100,943)	156,096
(Gain) Loss on sale of marketable securities	79,987	(59,302)
Decrease (Increase) in receivables	1,383	698
Decrease (Increase) in inventory	-	-
Decrease (Increase) in prepaid expense	68	-
Decrease (Increase) in security deposit	-	(15,000)
(Decrease) Increase in accrued interest payable	104,757	110,090
(Decrease) Increase in accounts payable and accrued liabilities	(25,538)	(17,311)
Net Cash Provided by (Used) in Operating Activities	(69,027)	3,332

Cash Flows From Investing Activities
Purchases of trading securities	(91,807)	(320,360)
Purchases of available-for-sale securities	(127,500)	(15,000)
Proceeds from sale of trading securities	285,534	667,451
Proceeds from sale of available-for-sale securities	-	-
Purchase of property and equipment	(7,789)	(351,796)
Net Cash Provided (Used) by Investing Activities	58,438	(19,705)

Cash Flows From Financing Activities
Repayment of notes, advances and related party payables	(252,000)	(295,000)

Net Cash Provided (Used) by Financing Activities	(252,000)	(295,000)

Increase (Decrease) in Cash	(262,589)	(311,373)
Cash at beginning of period	712,648	1,212,018
Cash at end of period	$ 450,059	$ 900,645
Supplemental Disclosure of Interest and Income Taxes Paid
Interest paid during the period	$ -	$ -
Income taxes paid during the period	$ -	$ -

Supplemental Disclosure of Non-cash Investing and Financing Activities:
Marketable securities acquired through related party notes
and contributed capital	$ -	$ 700,000
Unrealized gain (loss) on trading securities	$ 100,943	$ (156,096)

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

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

This summary of accounting policies for Eat At Joe’s, Ltd. and subsidiaries is presented to assist in understanding the Company's financial statements. The accounting policies conform to generally accepted accounting principles and have been consistently applied in the preparation of the financial statements.

Interim Financial Statements

The unaudited financial statements as of September 30, 2012 and for the three and nine month periods ended September 30, 2012 and 2011 reflect, in the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to fairly state the financial position and results of operations for the nine months. Operating results for interim periods are not necessarily indicative of the results which can be expected for full years.

Organization

Eat At Joe’s Ltd. (Company) was incorporated on January 6, 1988, under the laws of the State of Delaware, as a wholly-owned subsidiary of Debbie Reynolds Hotel and Casino, Inc. (DRHC) (formerly Halter Venture Corporation or Halter Racing Stables, Inc.) a publicly-owned corporation. DRHC caused the Company to register 1,777,000 shares of its initial 12,450,000 issued and outstanding shares of common stock with the Securities and Exchange Commission on Form S-18. DRHC then distributed the registered shares to DRHC stockholders.

During the period September 30, 1988 to December 31, 1992, the Company remained in the development stage while attempting to enter the mining industry. The Company acquired certain unpatented mining claims and related equipment necessary to mine, extract, process and otherwise explore for kaolin clay, silica, feldspar, precious metals, antimony and other commercial minerals from its majority stockholder and other unrelated third-parties. The Company was unsuccessful in these start-up efforts and all activity was ceased during 1992 as a result of foreclosure on various loans in default and/or the abandonment of all assets. From 1992 until 1996 the Company had no operations, assets or liabilities.

On July 29, 2003, the Board of Directors Resolved to change the authorized capital stock from 50,000,000 common shares to 250,000,000 common shares. There was no change to the par value.

Basis of Presentation

The Company’s consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The consolidated financial statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(Continued)

Basis of Presentation (continued)

The Company has incurred a net loss for the nine months ended September 30, 2012 and 2011 of $166,436 and $187,750, respectively, and the Company provided (used) cash from operations of ($69,027) and $3,332, respectively. As of September 30, 2012, the Company had a working capital deficit of $3,916,368. These conditions raise substantial doubt as to the Company's ability to continue as a going concern.

The Company's continued existence is dependent upon its ability to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company.

Management plans include opening one new restaurant during the next twelve months and obtaining additional financing to fund payment of obligations and to provide working capital for operations and to finance future growth. The Company is actively pursuing alternative financing and has had discussions with various third parties, although no firm commitments have been obtained. In the interim, shareholders of the Company have committed to meeting its operating expenses. Management believes these efforts will generate sufficient cash flows from future operations to pay the Company’s obligations and realize other assets. There is no assurance any of these transactions will occur.

Nature of Business

The Company is developing, owns and operates theme restaurants styled in an “American Diner” atmosphere.

Principles of Consolidation

The consolidated financial statements include the accounts of Eat At Joe’s, LTD. and its wholly-owned subsidiaries, E.A.J. Hold, Inc., a Nevada corporation (“Hold”), E.A.J. PHL Airport, Inc., a Pennsylvania corporation, E.A.J. Shoppes, Inc., a Nevada corporation, E.A.J. Cherry Hill, Inc., a Nevada corporation, E.A.J. Neshaminy, Inc., a Nevada corporation, E.A.J. PM, Inc., a Nevada corporation, E.A.J. Echelon, Inc., a Nevada corporation, E.A.J. Market East, Inc., a Nevada corporation, E.A.J. MO, Inc., a Nevada corporation, Branded Restaurant Group, Inc. (formerly E.A.J. Syracuse, Inc.), a Nevada corporation, E.A.J. Walnut Street, Inc., a Nevada corporation, E.A.J. Owings, Inc., a Nevada corporation, and 1398926 Ontario, Inc. and 1337855 Ontario, Inc., British Columbia corporations. All significant intercompany accounts and transactions have been eliminated.

On January 29, 2010, the Company filed certificates of dissolution with the State of Nevada for E.A.J. Echelon, Inc., E.A.J. Owings, Inc., and Regency Communications Group, Inc. (formerly E.A.J. Neshaminy, Inc.).

EAT AT JOE’S LTD. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(Continued)

On April 14, 2011, the Company filed certificates of dissolution with the State of Nevada for E.A.J. Hold, Inc., E.A.J. PM, Inc., and Branded Restaurant Group, Inc. (formerly E.A.J. Syracuse, Inc.).

Inventories

Inventories consist of food, paper items and related materials and are stated at the lower of cost (first-in, first-out method) or market.

Revenue Recognition

The Company generates revenue from the sale of food and beverage through its restaurants. Revenue is recognized upon receipt of payment.

Income Taxes

The Company accounts for income taxes under the provisions of ASC 740 (formerly SFAS No. 109, “Accounting for Income Taxes”). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid debt 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.

Depreciation

Office furniture, equipment and leasehold improvements are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows:


Furniture & fixtures	5-10 years
Equipment	5- 7 years
Computer equipment	3 years
Leasehold improvements	8-15 years

Maintenance and repairs are charged to operations; betterments are capitalized. The cost of property sold or otherwise disposed of and the accumulated depreciation thereon are eliminated from the

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2012

(Continued)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(Continued)

property and related accumulated depreciation accounts, and any resulting gain or loss is credited or charged to income.

During 2011, the Company remodeled the restaurant and added leasehold improvements totaling $269,669, and purchased new equipment totaling $91,127. The old leasehold improvements of $376,165 and old equipment of $116,954 were removed from service and disposed of; resulting in total cost of the property and the corresponding accumulated depreciation of $493,119 being eliminated from the property and related accumulated depreciation accounts. No gain or loss was recorded on the disposal.

Amortization

Intangible assets consist of a trademark registered with the United States of America Patent and Trademark Office with a registration No. 1575696. Intangible assets are amortized over their estimated useful life of 10 years.

The Company has adopted the Financial Accounting Standards Board ASC 350 (formerly SFAS No., 142, “Goodwill and Other Intangible Assets”). ASC 350 requires, among other things, that companies no longer amortize goodwill, but instead test goodwill for impairment at least annually. In addition, ASC requires that the Company identify reporting units for the purposes of assessing potential future impairments of goodwill, reassess the useful lives of other existing recognized intangible assets, and cease amortization of intangible assets with an indefinite useful life. An intangible asset with an indefinite useful life should be tested for impairment in accordance with the guidance in ASC 350.

The Company has adopted Financial Accounting Standards Board ASC 360 (formerly Statement No. 144). ASC 360 requires that long-lived assets, such as property, plant, and equipment, and purchased intangibles subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.

Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated. The assets and liabilities of a disposed group classified as held for sale would be presented separately in the appropriate asset and liability sections of the balance sheet.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(Continued)

Recent Accounting Standards

In December 2011, FASB issued ASU 2011-12 “Comprehensive Income (Topic 220).” In order to defer only those changes in Update 2011-05 that relate to the presentation of reclassification adjustments, the paragraphs in this Update supersede certain pending paragraphs in Update 2011-05. The amendments are being made to allow the Board time to re-deliberate whether to present on the face of the financial statements the effects of reclassifications out of accumulated other comprehensive income on the components of net income and other comprehensive income for all periods presented. While the Board is considering the operational concerns about the presentation requirements for reclassification adjustments and the needs of financial statement users for additional information about reclassification adjustments, entities should continue to report reclassifications out of accumulated other comprehensive income consistent with the presentation requirements in effect before Update 2011-05.All other requirements in Update 2011-05 are not affected by this Update, including the requirement to report comprehensive income either in a single continuous financial statement or in two separate but consecutive financial statements. Public entities should apply these requirements for fiscal years, and interim periods within those years, beginning after December 15, 2011. Management does not expect the adoption of ASU 2011-11 to have a material effect on the Company’s financial position, results of operations or cash flows.

In June 2011, FASB issued ASU 2011-05 “Comprehensive Income (Topic 220).” Under the amendments in this Update, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both choices, an entity is required to present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. In a single continuous statement, the entity is required to present the components of net income and total net income, the components of other comprehensive income and a total for other comprehensive income, along with the total of comprehensive income in that statement. In the two-statement approach, an entity is required to present components of net income and total net income in the statement of net income. The statement of other comprehensive income should immediately follow the statement of net income and include the components of other comprehensive income and a total for other comprehensive income, along with a total for comprehensive income. The amendments in this Update should be applied retrospectively. For public entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. Early adoption is permitted. The amendments do not require any transition disclosures. Management elected early adoption and has presented the total of comprehensive income, the components of net income, and the components of other comprehensive income in a single continuous statement of comprehensive income.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(Continued)

In May 2011, FASB issued ASU 2011-04 “Fair Value Measurement (Topic 820).” The amendments in ASU 2011-04 change the wording used to describe the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements. The amendments include (1) those that clarify the Board's intent about the application of existing fair value measurement and disclosure requirements and (2) those that change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. In addition, to improve consistency in application across jurisdictions some changes in wording are necessary to ensure that U.S. GAAP and IFRS fair value measurement and disclosure requirements are described in the same way (for example, using the word shall rather than should to describe the requirements in U.S. GAAP). The amendments that clarify the Board's intent about the application of existing fair value measurement and disclosure requirements include (a) the application of the highest and best use and valuation premise concepts, (b) measuring the fair value of an instrument classified in a reporting entity's shareholders' equity, and (c) disclosures about fair value measurements that clarify that a reporting entity should disclose quantitative information about the unobservable inputs used in a fair value measurement that is categorized within Level 3 of the fair value hierarchy. The amendments in this Update that change a particular principle or requirement for measuring fair value or disclosing information about fair value measurements include (a) measuring the fair value of financial instruments that are managed within a portfolio, (b) application of premiums and discounts in a fair value measurement, and (c) additional disclosures about fair value measurements that expand the disclosures about fair value measurements. The amendments in ASU 2011-04 are to be applied prospectively. For public entities, the amendments are effective during interim and annual periods beginning after December 15, 2011. Early application by public entities is not permitted. The Company does not expect the provisions of ASU 2010-29 to have a material effect on its financial position, results of operations or cash flows.

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(Continued)

Earnings (Loss) Per Share

Basic loss per share has been computed by dividing the loss for the year applicable to the common stockholders by the weighted average number of common shares outstanding during the years.

Diluted net income per common share was calculated based on an increased number of shares that would be outstanding assuming that the preferred shares were converted to 31,645,570 and 10,000,000 common shares as of September 30, 2012 and 2011, respectively. The effect of outstanding common stock equivalents are anti-dilutive for 2011 and are thus not considered.

Pervasiveness 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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Concentration of Credit Risk

The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains the majority of its cash balances with one financial institution, in the form of demand deposits. At September 30, 2012, the Company had cash deposits in one financial institution that were above FDIC limits of $250,000.

Reclassifications

Certain reclassifications have been made in the 2011 financial statements to conform with the 2012 presentation.

Fair Value of Financial Instruments

The carrying value of the Company's financial instruments, including receivables and accounts payable and accrued liabilities at September 30, 2012 and December 31, 2011 approximates their fair values due to the short-term nature of these financial instruments. The carrying values of trading securities and available for sale securities are based on quoted market prices.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(Continued)

Investment in Marketable Securities

The Company’s securities investments that are bought and held for an indefinite period of time are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income. All of the Company’s available-for-sale are marketable securities and have no maturity date.

The Company’s securities investments that are bought and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period included in earnings.

Investments in securities are summarized as follows:


	September 30, 2012
	Gross	Gross
	Unrealized	Unrealized	Fair
	Gain	Loss	Value
Trading securities	$ 100,943	$ -	$ 133,392
Available-for-sale securities	$ 103,130	$	$ 306,130


	December 31, 2011
	Gross	Gross
	Unrealized	Unrealized	Fair
	Gain	Loss	Value
Trading securities	$ -	$ 105,026	$ 268,163
Available-for-sale securities	$ 112,660	$ -	$ 226,160

Results of operations for the nine months ended September 30, 2012 includes a gain of $100,943 on unrealized holding gains on trading securities. Results of operations for the nine months ended September 30, 2011 includes a charge of $156,096 for unrealized holding losses on trading securities. For the nine months ended September 30, 2012, other comprehensive income includes a loss of $9,530 for unrealized holding losses on available-for-sale securities. For the nine months ended September 31, 2011, other comprehensive income includes a gain of $145,840 for unrealized holding gains on available-for-sale securities.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(Continued)

Realized Gains and losses are determined on the basis of specific identification. During the nine months ended September 30, 2012 and 2011, sales proceeds and gross realized gains and losses on securities classified as available-for-sale securities and trading securities were:


	For the nine months ended
	September 30,
	2012	2011
Trading securities:
Sales Proceeds	$ 285,534	$ 667,451
Gross Realized Losses	$ 79,987	$ -
Gross Realized Gains	$ -	$ 59,302

Available-for-sale securities:
Sale Proceeds	$ -	$ -
Gross Realized Losses	$ -	$ -
Gross Realized Gains	$ -	$ -

The following table discloses the assets measured at fair value on a recurring basis and the methods used to determine fair value:


		Fair Value Measurements at Reporting Date Using
		Quoted Prices	Significant	Significant
		in Active	Other	Unobservable
	Fair Value at	Markets	Observable Inputs	Inputs
	September 30, 2012	(Level 1)	(Level 2)	(Level 3)

Trading securities	$ 133,392	$ 133,392	$ -	$ -
Available-for-sale securities	$ 306,130	$ 306,130	$ -	$ -

Total	$ 439,522	$ 439,522	$ -	$ -

Generally, for all trading securities and available-for-sale securities, fair value is determined by reference to quoted market prices.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 2 - SHORT-TERM NOTES PAYABLE

Short-Term Notes Payable consists of loans from unrelated entities as of September 30, 2012 and December 31, 2011. The notes are payable one year from the date of issuance together with interest at 6.50% A.P.R.

NOTE 3 - INCOME TAXES

As of December 31, 2011, the Company had a net operating loss carryforward for income tax reporting purposes of approximately $5,200,000 that may be offset against future taxable income through 2031. Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. No tax benefit has been reported in the financial statements, because the Company believes there is a 50% or greater chance the carry forwards will expire unused. Accordingly, the potential tax benefits of the loss carry forwards are offset by a valuation allowance of the same amount.

The Company has the following tax assets:


	December 31,	December 31,
	2011	2010
Net Operating Losses	$ 1,768,000	$ 1,836,000
Depreciation and Other	(21,340)	93,840
Valuation Allowance	(1,746,660)	(1,929,840)
	$ -	$ -

The provision for income taxes differ from the amount computed using the federal US statutory income tax rate as follows:


	December 31,	December 31,
	2011	2010
Provision (Benefit) at US Statutory Rate	$ (52,200)	$ (213,000)
Net Operating Losses	80,240	(12,600)
Depreciation and Other	155,140	234,100
Increase (Decrease) in Valuation Allowance	(183,180)	(8,500)
	$ -	$ -

The Company evaluates its valuation allowance requirements based on projected future operations. When circumstances change and causes a change in management's judgment about the recoverability of deferred tax assets, the impact of the change on the valuation is reflected in current income.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 4 - UNCERTAIN TAX POSITIONS

Effective January 1, 2007, the company adopted the provisions of ASC 740 (formerly FASB Interpretation No. 48, “Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No. 109” (“FIN 48”)). ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The adoption of the provisions of ASC 740 did not have a material impact on the company’s condensed consolidated financial position and results of operations. At December 31, 2011, the company had no liability for unrecognized tax benefits and no accrual for the payment of related interest and penalties. The Company did not record a cumulative effect adjustment relating to the adoption of ASC 740.

Interest costs related to unrecognized tax benefits are classified as “Interest expense, net” in the accompanying condensed consolidated statements of operations. Penalties, if any, would be recognized as a component of “Selling, general and administrative expenses”. The Company recognized $0 of interest and penalties expense related to unrecognized tax benefits during 2011. In many cases the company’s uncertain tax positions are related to tax years that remain subject to examination by relevant tax authorities. With few exceptions, the company is generally no longer subject to U.S. federal, state, local or non-U.S. income tax examinations by tax authorities for years before 2008. The following describes the open tax years, by major tax jurisdiction, as of December 31, 2011:



United States (a)		2008 - Present

(a) Includes federal as well as state or similar local jurisdictions, as applicable.

NOTE 5 - RELATED PARTY TRANSACTIONS

During 2011 and 2010, Joseph Fiore, C.E.O. of the Company, and Berkshire Capital, which is controlled by Mr. Fiore, paid expenses and made advances to the Company. All expenses paid on behalf of the company have been recorded in the consolidated statements of operations for the period incurred. As of September 30, 2012 and December 31, 2011, $1,495,271 and $1,442,889 (including accrued interest at 6%) in advances was due to these related parties.

On August 8, 2003, the Board resolved to enter into an agreement with Berkshire Capital Management Co. Inc., a related party, for the purpose of utilizing the Company’s tax loss carry forward to sell Berkshire’s acquired free trading stock in other public companies. As of September 30, 2012 and December 31, 2011, related party accounts payable include $0 and $8,784, respectively, due to Berkshire Capital.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 5 - RELATED PARTY TRANSACTIONS (continued)

On May 16, 2007, the Company acquired 3,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $210,000, carrying an interest rate of 6% A.P.R. During the year ended December 31, 2010, the Company paid $210,000 towards this loan. At September 30, 2012 and December 31, 2011, $24,405 and $46,545, respectively was due on this loan.

On September 14, 2007, the Company acquired 1,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $125,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $171,598 and $164,066 was due on this loan, respectively.

On July 17, 2007, the Company acquired 3,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $465,000, carrying an interest rate of 6% A.P.R. On January 8, 2008, $375,156 was paid on this note. At September 30, 2012 and December 31, 2011, $137,801 and $131,096 was due on this loan, respectively.

On August 22, 2007, the Company acquired 2,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $160,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $218,302 and $207,681 was due on this loan, respectively.

On September 20, 2007, the Company acquired 1,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $55,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $74,309 and $71,047, respectively, was due on this loan.

On January 11, 2008, the Company acquired 1,000,000 shares of Sustainable Power Corp from Berkshire Capital Management in exchange for a demand note in the amount of $47,000, carrying an interest rate of 6% A.P.R. On April 30, 2012 and May 15, 2012 the Company paid back $30,000 and $20,000, respectively. During the third quarter the remaining balance was paid. At September 30, 2012 and December 31, 2011, $0 and $59,611, respectively, was due on this loan.

On February 29, 2008, the Company acquired 2,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $126,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $166,589 and $158,494, respectively, was due on this loan.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 5 - RELATED PARTY TRANSACTIONS (continued)

On April 24, 2008, the Company acquired 2,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $71,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $92,574 and $88,510, respectively, was due on this loan.

On April 24, 2008, the Company acquired 862,500 shares of EFoodSafety.Com from Berkshire Capital Management in exchange for a demand note in the amount of $163,875, carrying an interest rate of 6% A.P.R. On March 26, 2010, $30,000 was paid on this note. On March 31, 2012, $61,464 was paid on this note. During the quarter ended September 30, 2012 $86,216 was paid on this note. At September 30, 2012 and December 31, 2011, $28,414 and $170,970, respectively, was due on this loan.

On July 1, 2008, the Company acquired 2,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $63,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $81,242 and $77,676, respectively, was due on this loan.

On November 18, 2009, the Company acquired 5,000,000 share of Nuvilex, Inc. from Berkshire Capital Management in exchange for a note payable in the amount of $150,000. The note is due in three years and carries an interest rate of 6% A.P.R. During the 4^th quarter of 2011, this note was paid in full.

On October 19, 2010, the Company acquired 171,400 shares of Diamond Ranch Foods from Berkshire Capital Management in exchange for a note payable in the amount of $50,000. The market value of the shares on October 19, 2010 was $1.05 per share, for a total value of $179,970. As part of this transaction, the Company recorded contributed capital of $129,970, which was the difference in the value of the shares and note payable. The note is due in three years and carries an interest rate of 6% A.P.R. During the 4^th quarter of 2011, this note was paid in full.

On May 17, 2011, the Company acquired 3,000,000 shares of Nuvilex, Inc. from Berkshire Capital Management in exchange for a note payable in the amount of $10,000. The market value of the shares on May 17, 2011 was $0.07 per share, for a total value of $210,000. As part of this transaction, the Company recorded contributed capital of $200,000, which was the difference in the value of the shares and the note payable. The note is due on demand and carries an interest rate of 6% A.P.R. On March 31, 2012, this note was paid in full. At September 30, 2012 and December 31, 2011, $0 and $10,379, respectively, was due on this loan.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

A summary of the above related party transactions is presented below.


Related Party	Date of loan		September 30, 2012		December 31, 2011
Joseph Fiore	2010 & 2011	$	1,495,271	$	1,442,889
Berkshire Capital Management	May 16, 2007		24,405		46,545
Berkshire Capital Management	September 14, 2007		171,598		164,066
Berkshire Capital Management	July 17, 2007		137,801		131,096
Berkshire Capital Management	August 22, 2007		218,302		207,681
Berkshire Capital Management	September 20, 2007		74,309		71,047
Berkshire Capital Management	January 11, 2008		0		59,611
Berkshire Capital Management	February 29, 2008		166,589		158,494
Berkshire Capital Management	April 24, 2008		92,574		88,510
Berkshire Capital Management	April 24, 2008		28,414		170,970
Berkshire Capital Management	July 1, 2008		81,242		77,676
Berkshire Capital Management	November 18, 2009		-		-
Berkshire Capital Management	October 19, 2010		-		-
Berkshire Capital Management	May 17, 2011		-		10,379
		$	2,490,505	$	2,628,964

NOTE 6 - RENT AND LEASE EXPENSE

The Company’s wholly-owned subsidiary E.A.J. PHL Airport, Inc. leases approximately 845 square feet in the Philadelphia Airport, Philadelphia, Pennsylvania pursuant to a lease dated April 30, 1997. E.A.J. PHL Airport pays $14,000 per month basic rent under the lease which expires April 2017. A construction security deposit of $15,000 was paid prior to construction. Amount will be refunded upon completion of renovation.

The minimum future lease payments under these leases for the next five years are:


Year Ended December 31,		Real Property
	2011	$ 168,000
	2012	168,000
	2013	168,000
	2014	168,000
	2015	168,000

	Total five year minimum lease payments	$ 840,000

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

The lease generally provides that insurance, maintenance and tax expenses are obligations of the Company. It is expected that in the normal course of business, leases that expire will be renewed or replaced by leases on other properties.

During 2011, the restaurant was closed for renovation starting in February 2011 and reopening in May 2011. The Company paid a construction security deposit of $15,000 prior to construction. The Company expects the deposit to be refunded in 2012.

NOTE 7 - CONVERTIBLE DEBENTURES

On July 31, and September 2, 1998, the Company sold its 8% convertible debenture in the aggregate principal amount of $1,500,000 to an accredited investor pursuant to an exemption from registration under Section 4(2) and/or Regulation D.

The material terms of the Company' convertible debentures provide for the payment of interest at 8% per annum payable quarterly, mandatory redemption after 3 years from the date of issuance at 130% of the principal amount. Subject to adjustment, the debentures are convertible into Common Stock at the lower of a fixed conversion price ($1.82 per share for $900,000 principal amount of debentures; $1.61 per share for $600,000 principal amount of debentures) or 75% of the average closing bid price for the Company's Common Stock for the 5 trading days preceding the date of the conversion notice. Repayment of the indebtedness is secured by a general lien on the assets of the Company and guarantee by 5 of the Company's subsidiaries.

Total issue costs were $156,551 which were amortized over the initial terms of the debt with a maturity date of July 31 and September 2, 2001.

The Company has stopped accruing interest on the convertible debentures since the six year statute of limitations under New York state law has expired. The Company believes no further payments are due, and because of that no interest should accrue.

EAT AT JOE’S LTD. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2012

(Continued)

NOTE 8 - CONVERTIBLE PREFERRED STOCK

The Series E Convertible Preferred Stock carries the following rights and preferences;


	*	No dividends.
	*	Convertible to common stock at the average closing bid price for the Company’s common stock for the 5 trading days prior to the conversion date, and is adjustable to prevent dilution. (Convertible to 31,645,570 common shares at September 30, 2012).
	*	Convertible at the Option of the Company at par value only after repayment of the shareholder loans from Joseph Fiore and subject to the holder’s option to convert.
	*	Entitled to vote 1,000 votes per share of Series E Convertible Preferred Shares.
	*	Entitled to liquidation preference at par value.
	*	Is senior to all other share of preferred or common shares issued past, present and future.

Item 2. Management's Discussion and Analysis or Plan of Operation.

General - This discussion should be read in conjunction with Management's Discussion and Analysis of Financial Condition and Results of Operations in the Company's annual report on Form 10-K for the year ended December 31, 2011.

Plan of Operations - Eat at Joe's Ltd. Intends to open and operate theme restaurants styled in an "American Diner" atmosphere where families can eat wholesome, home cooked food in a safe friendly atmosphere. Eat at Joe's, the classic American grill, is a restaurant concept that takes you back to eating in the era when favorite old rockers were playing on chrome-spangled jukeboxes and neon signs reflected on shiny tabletops of the 1950's. Eat at Joe's fulfills the diner dream with homey ambiance that's affordable while providing food whose quality and variety is such you can eat there over and over, meal after meal. To build on the diner experience, a retail section in each Eat at Joe's would allow customers to take the good feelings home with them, in the form of 50's memorabilia.

The Company's expansion strategy is to open restaurants either through Joint Venture agreements or Company owned units. Units may consist of a combination of full service restaurants or food court locations. Restaurant construction will take from 90-150 days to complete on a leased site.

In considering site locations, the Company concentrates on trade demographics, such as traffic volume, accessibility and visibility. High Visibility Malls and Strip Malls in densely populated suburbs are the preferred locations. The Company also scrutinizes the potential competition and the profitability of national restaurant chains in the target market area. As part of the expansion program, the Company will inspect and approve each site before approval of any joint venture or partnership.

A typical food court unit is approximately 500 square feet, whereas for a full service operation it is approximately 3,500 square feet. Food court operation consists of a limited menu. A full service restaurant consists of 30-35 tables seating about 140-150 people. The bar area will hold 6-8 tables and seats 30-35 people.

The restaurant industry is an intensely competitive one, where price, service, location, and food quality are critical factors. The Company has many established competitors, ranging from similar casual-style chains to local single unit operations. Some of these competitors have substantially greater financial resources and may be established or indeed become established in areas where the Eat at Joe's Company operates. The restaurant industry may be affected by changes in customer tastes, economic, demographic trends, and traffic patterns. Factors such as inflation, increased supplies costs and the availability of suitable employees may adversely affect the restaurant industry in general and the Eat at Joe's Company Restaurant in particular. Significant numbers of the Eat at Joe's personnel are paid at rates related to the federal minimum wage and accordingly, any changes in this would affect the Company's labor costs.

Over the next twelve months, the company will maintain operations as they currently exist. We do not anticipate the hiring of new full-time employees or the need for additional funds to satisfy cash requirements. Expansion within the current location is not viable, however management may seek to make acquisitions of established businesses, or, if a desirable location becomes available, we may elect to expand the concept. Locations would be sought in heavily trafficked areas, such as within an airport, train station, etc. We have not found any such location as of the date of this filing and no agreements are in place.

Results of Operations for the Nine Months Ended September 30, 2012:

Results of Operations - For the nine months ended September 30, 2012, the Company had a net loss of $166,436 composed of a loss from operations of $83,836 and net other loss of $82,600. For the nine months ended September 30, 2011, the Company had a net loss of $187,750 composed of gain from operations of $16,610 and net other loss of $204,360. Net other income/loss is primarily due to gains and losses from the sale of trading and available for sale securities and the unrealized gains and losses on trading securities.

Total Revenues - For the nine months ended September 30, 2012 and 2011, the Company had total sales of approximately $872,000 and $736,000, respectively, for an increase of approximately $136,000. The increase is mainly due to the restaurant being closed effective February 21, 2011 for remodeling. The restaurant reopened on May 27, 2011. Also, the overall economic condition of the country has caused airport traffic to decline. Consumers are spending and traveling less and airlines are eliminating or combining flights. There is a direct correlation between airport traffic and the Company’s sales. As the economy stabilizes and moves toward a recovery, airport traffic is expected to increase and will be reflected in increased sales for the Company.

Costs and Expenses - Costs of revenues, which include the costs of food, beverage, and kitchen supplies slightly increased as a percentage of sales from 2011 to 2012, from 29% to 31%. This was mainly due to the increase in sales in 2012 compared to 2011, and to the restaurant being closed for remodeling during the 2011 year. The cost of labor, rent and other general and administrative costs, increased as a percentage of sales for the nine months ended September 30, 2012 compared to the nine months ended September 30, 2011 from 67% to 74%.

Depreciation and amortization expense increased by approximately $21,900 from 2011 to 2012 due to new fixed assets being placed in service during the renovation. Depreciation expense will increase now that these plans are completed and as new assets are acquired.

Results of Operations for the Three Months Ended September 30, 2012:

Results of Operations - For the three months ended September 30, 2012, the Company had a net loss of $144,654 composed of a loss from operations of $28,296 and net other loss of $116,358. For the three months ended September 30, 2011, the Company had a net loss of $199,679 composed of gain from operations of $18,898 and net other loss of $218,577. Net other income/loss is primarily due to gains and losses from the sale of trading and available for sale securities and the unrealized gains and losses on trading securities.

Total Revenues - For the three months ended September 30, 2012 and 2011, the Company had total sales of approximately $269,570 and $400,967, respectively, for a decrease of approximately $131,400. The decrease is mainly due a decline in airport traffic. Consumers are spending and traveling less and airlines are eliminating or combining flights. There is a direct correlation between airport traffic and the Company’s sales. As the economy stabilizes and moves toward a recovery, airport traffic is expected to increase and will be reflected in increased sales for the Company.

Costs and Expenses - Costs of revenues, which include the costs of food, beverage, and kitchen supplies slightly increased as a percentage of sales from 2011 to 2012, from 31% to 33%. The cost of labor, rent and other general and administrative costs, increased as a percentage of sales for the three months ended September 30, 2012 compared to the three months ended September 30, 2011 from 61% to 73%.

LIQUIDITY AND CAPITAL RESOURCES

As of September 30, 2012, the Company has a working capital deficit of approximately $3,916,000. The Company's continued existence is dependent upon its ability to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company.

Management plans include searching for and opening new restaurants in the future and obtaining additional financing to fund payment of obligations and to provide working capital for operations and to finance future growth. The Company is actively pursuing alternative financing and has had discussions with various third parties, although no firm commitments have been obtained. In the interim, shareholders of the Company have committed to meeting its operating expenses. Management believes these efforts will generate sufficient cash flows from future operations to pay the Company’s obligations and realize other assets. There is no assurance any of these transactions will occur.

The Company has met its capital requirements through the sale of its Common Stock, Convertible Preferred Stock, Convertible Debentures and Notes Payable.

Since the Company's re-activation in January, 1997, the Company's principal capital requirements have been the funding of (i) the development of the Company and its 1950's diner style concept, (ii) the construction of its existing units and the acquisition of the furniture, fixtures and equipment therein and (iii) towards the development of additional units.

During the nine months ended September 30, 2012, the Company received approximately $286,000 in cash from proceeds of sales of trading securities for investing activities. Cash of approximately $8,000 was used for purchase of equipment and improvements due to the restaurant remodeling. Net cash of approximately $220,000 was used for the purchase of marketable equity securities for the nine months ended September 30, 2012. For the nine months ended September 30, 2011, the Company used approximately $20,000 in cash from investing activities from the purchase of equipment and improvements due to the restaurant remodeling. As of September 30, 2012, the company owns marketable securities valued at $439,522.

During the nine months ended September 30, 2012, the Company repaid approximately $252,000 in short-term notes payable. During the nine months ended September 30, 2011, the Company repaid $295,000 in shareholder advances from past years. As of September 30, 2012, approximately $1,495,271 (including interest accruing at 6%) in advances was due to Joseph Fiore, C.E.O. of the Company.

For the nine months ended September 30, 2012 and 2011, operating activities provided (used) approximately ($69,027) and $3,332 in cash, respectively.

After the completion of its expansion plans, the Company expects future development and expansion will be financed through cash flow from operations and other forms of financing such as the sale of additional equity and debt securities, capital leases and other credit facilities. There are no assurances that such financing will be available on terms acceptable or favorable to the Company.

Government Regulations - The Company is subject to all pertinent Federal, State, and Local laws governing its business. Each Eat at Joe's is subject to licensing and regulation by a number of authorities in its State or municipality. These may include health, safety, and fire regulations. The Company's operations are also subject to Federal and State minimum wage laws governing such matters as working conditions, overtime and tip credits.

Critical Accounting Policies -The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Note 1 to the Consolidated Financial Statements describes the significant accounting policies and methods used in the preparation of the Consolidated Financial Statements. Estimates are used for, but not limited to, contingencies and taxes. Actual results could differ materially from those estimates. The following critical accounting policies are impacted significantly by judgments, assumptions, and estimates used in the preparation of the Consolidated Financial Statements.

We are subject to various loss contingencies arising in the ordinary course of business. We consider the likelihood of loss or impairment of an asset or the incurrence of a liability, as well as our ability to reasonably estimate the amount of loss in determining loss contingencies. An estimated loss contingency is accrued when management concludes that it is probable that an asset has been impaired or a liability has been incurred and the amount of the loss can be reasonably estimated. We regularly evaluate current information available to us to determine whether such accruals should be adjusted.

We recognize deferred tax assets (future tax benefits) and liabilities for the expected future tax consequences of temporary differences between the book carrying amounts and the tax basis of assets and liabilities. The deferred tax assets and liabilities represent the expected future tax return consequences of those differences, which are expected to be either deductible or taxable when the assets and liabilities are recovered or settled. Future tax benefits have been fully offset by a 100% valuation allowance as management is unable to determine that it is more likely than not that this deferred tax asset will be realized.

Investment in Marketable Securities

Recently Enacted and Proposed Regulatory Changes - Recently enacted and proposed changes in the laws and regulations affecting public companies, including the provisions of the Sarbanes-Oxley Act of 2002 and rules proposed by the SEC and NASDAQ could cause us to incur increased costs as we evaluate the implications of new rules and respond to new requirements. The new rules could make it more difficult for us to obtain certain types of insurance, including directors and officers liability insurance, and we may be forced to accept reduced policy limits and coverage or incur substantially higher costs to obtain the same or similar coverage. The impact of these events could also make it more difficult for us to attract and retain qualified persons to serve on the Company's board of directors, or as executive officers. We are presently evaluating and monitoring developments with respect to these new and proposed rules, and we cannot predict or estimate the amount of the additional costs we may incur or the timing of such costs.

present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. In a single continuous statement, the entity is required to present the components of net income and total net income, the components of other comprehensive income and a total for other comprehensive income, along with the total of comprehensive income in that statement. In the two-statement approach, an entity is required to present components of net income and total net income in the statement of net income. The statement of other comprehensive income should immediately follow the statement of net income and include the components of other comprehensive income and a total for other comprehensive income, along with a total for comprehensive income. The amendments in this Update should be applied retrospectively. For public entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. Early adoption is permitted. The amendments do not require any transition disclosures. Management elected early adoption and has presented the total of comprehensive income, the components of net income, and the components of other comprehensive income in a single continuous statement of comprehensive income.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

Not applicable.

Item 4. Controls and Procedures

The Company's Chief Executive Officer and Chief Financial Officer are responsible for establishing and maintaining disclosure controls and procedures for the Company.

(a)

Evaluation of Disclosure Controls and Procedures

As of the end of the period covered by this report, the Company carried out an evaluation, under the supervision and with the participation of the Company's management, including the Company's President, of the effectiveness of the design and operation of the Company's disclosure controls and procedures pursuant to Rule 13a-15 under the Securities Exchange Act of 1934, as amended (the "Exchange Act"). Based upon the evaluation, the Company's President concluded that, as of the end of the period, the Company's disclosure controls and procedures were effective in timely alerting him to material information relating to the Company required to be included in the reports that the Company files and submits pursuant to the Exchange Act.

(b)

Changes in Internal Controls

Based on this evaluation as of September 30, 2012, there were no changes in the Company's internal controls over financial reporting or in any other areas that could significantly affect the Company's internal controls subsequent to the date of his most recent evaluation, including any corrective actions with regard to significant deficiencies and material weaknesses.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

None.

Item 1A. Risk Factors

None.

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

None.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mine Safety Disclosures

Not applicable

Item 5. Other Information

None.

Item 6. Exhibits

The following exhibits are included as part of this report:


Exhibit	Exhibit Description	Filed herewith
31	Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002	X
32	Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	X
101.INS*	XBRL Instance Document	X
101.SCH*	XBRL Taxonomy Extension Schema Document	X
101.CAL*	XBRL Taxonomy Extension Calculation Linkbase Document	X
101.LAB*	XBRL Taxonomy Extension Label Linkbase Document	X
101.PRE*	XBRL Taxonomy Extension Presentation Linkbase Document	X
101.DEF*	XBRL Taxonomy Extension Definition Linkbase Definition	X

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

EAT AT JOE'S LTD.

(Registrant)

DATE: November 13, 2012

By: /s/ Joseph Fiore

Joseph Fiore

C.E.O., C.F.O., Chairman, Secretary, Director

(Principal Executive & Accounting Officer)

EX-31 2 exhibit31.htm EXHIBIT 31 Exhibit 31

Exhibit 31

Section 302 Certifications

I, Joseph Fiore, certify that:

I have reviewed this quarterly report on form 10-Q of Eat at Joe’s Ltd.

Based on my knowledge, this quarterly 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.

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;

I am 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 small business issuer and have:

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 small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this quarterly report is being prepared;

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;

evaluated the effectiveness of the small business issuer’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 evaluations; and

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

I have disclosed, based on my most recent evaluation of internal control over financial reporting to the small business issuer’s auditors and the audit committee of the small business issuer’s board of directors (or persons performing the equivalent functions):

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 small business issuer’s ability to record, process, summarize and report financial information; and

any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer’s internal control over financial reporting.

Date: November 13, 2012

/s/ Joseph Fiore

Joseph Fiore

CEO, CFO, Chairman, Secretary, Director

(Principal Executive & Accounting Officer)

EX-32 3 exhibit32.htm EXHIBIT 32 Exhibit 32

Exhibit 32

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT BY

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Eat at Joe’s, Ltd., on Form 10-Q for the quarter ending September 30, 2012 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), the undersigned, Joseph Fiore, Chief Executive Officer and Principal Accounting Officer of the Company, certify, pursuant to 18 U.S.C. §1350, as adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge and belief:

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

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

Date: November 13, 2012

/s/ Joseph Fiore

Joseph Fiore

CEO, CFO, Chairman, Secretary, Director

(Principal Executive & Accounting Officer)

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

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NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   This summary of accounting policies for Eat At Joes, Ltd. and subsidiaries is presented to assist in understanding the Company's financial statements. The accounting policies conform to generally accepted accounting principles and have been consistently applied in the preparation of the financial statements.   Interim Financial Statements   The unaudited financial statements as of September 30, 2012 and for the three and nine month periods ended September 30, 2012 and 2011 reflect, in the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to fairly state the financial position and results of operations for the nine months. Operating results for interim periods are not necessarily indicative of the results which can be expected for full years.   Organization   Eat At Joes Ltd. (Company) was incorporated on January 6, 1988, under the laws of the State of Delaware, as a wholly-owned subsidiary of Debbie Reynolds Hotel and Casino, Inc. (DRHC) (formerly Halter Venture Corporation or Halter Racing Stables, Inc.) a publicly-owned corporation. DRHC caused the Company to register 1,777,000 shares of its initial 12,450,000 issued and outstanding shares of common stock with the Securities and Exchange Commission on Form S-18. DRHC then distributed the registered shares to DRHC stockholders.   During the period September 30, 1988 to December 31, 1992, the Company remained in the development stage while attempting to enter the mining industry. The Company acquired certain unpatented mining claims and related equipment necessary to mine, extract, process and otherwise explore for kaolin clay, silica, feldspar, precious metals, antimony and other commercial minerals from its majority stockholder and other unrelated third-parties. The Company was unsuccessful in these start-up efforts and all activity was ceased during 1992 as a result of foreclosure on various loans in default and/or the abandonment of all assets. From 1992 until 1996 the Company had no operations, assets or liabilities.   On July 29, 2003, the Board of Directors Resolved to change the authorized capital stock from 50,000,000 common shares to 250,000,000 common shares. There was no change to the par value.   Basis of Presentation   The Companys consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The consolidated financial statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.   The Company has incurred a net loss for the nine months ended September 30, 2012 and 2011 of $166,436 and $187,750, respectively, and the Company provided (used) cash from operations of ($69,027) and $3,332, respectively. As of September 30, 2012, the Company had a working capital deficit of $3,916,368. These conditions raise substantial doubt as to the Company's ability to continue as a going concern.   The Company's continued existence is dependent upon its ability to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company.   	Management plans include opening one new restaurant during the next twelve months and obtaining additional financing to fund payment of obligations and to provide working capital for operations and to finance future growth. The Company is actively pursuing alternative financing and has had discussions with various third parties, although no firm commitments have been obtained. In the interim, shareholders of the Company have committed to meeting its operating expenses. Management believes these efforts will generate sufficient cash flows from future operations to pay the Companys obligations and realize other assets. There is no assurance any of these transactions will occur. 	   Nature of Business   The Company is developing, owns and operates theme restaurants styled in an American Diner atmosphere.   Principles of Consolidation   The consolidated financial statements include the accounts of Eat At Joes, LTD. and its wholly-owned subsidiaries, E.A.J. Hold, Inc., a Nevada corporation (Hold), E.A.J. PHL Airport, Inc., a Pennsylvania corporation, E.A.J. Shoppes, Inc., a Nevada corporation, E.A.J. Cherry Hill, Inc., a Nevada corporation, E.A.J. Neshaminy, Inc., a Nevada corporation, E.A.J. PM, Inc., a Nevada corporation, E.A.J. Echelon, Inc., a Nevada corporation, E.A.J. Market East, Inc., a Nevada corporation, E.A.J. MO, Inc., a Nevada corporation, Branded Restaurant Group, Inc. (formerly E.A.J. Syracuse, Inc.), a Nevada corporation, E.A.J. Walnut Street, Inc., a Nevada corporation, E.A.J. Owings, Inc., a Nevada corporation, and 1398926 Ontario, Inc. and 1337855 Ontario, Inc., British Columbia corporations. All significant intercompany accounts and transactions have been eliminated.   On January 29, 2010, the Company filed certificates of dissolution with the State of Nevada for E.A.J. Echelon, Inc., E.A.J. Owings, Inc., and Regency Communications Group, Inc. (formerly E.A.J. Neshaminy, Inc.).   On April 14, 2011, the Company filed certificates of dissolution with the State of Nevada for E.A.J. Hold, Inc., E.A.J. PM, Inc., and Branded Restaurant Group, Inc. (formerly E.A.J. Syracuse, Inc.).   Inventories   Inventories consist of food, paper items and related materials and are stated at the lower of cost (first-in, first-out method) or market.   Revenue Recognition   The Company generates revenue from the sale of food and beverage through its restaurants. Revenue is recognized upon receipt of payment.   Income Taxes   The Company accounts for income taxes under the provisions of ASC 740 (formerly SFAS No. 109, Accounting for Income Taxes). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities.   Cash and Cash Equivalents   For purposes of the statement of cash flows, the Company considers all highly liquid debt 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.   Depreciation   Office furniture, equipment and leasehold improvements are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 73%; padding-right: 6pt; padding-left: 6pt; text-align: left">Furniture & fixtures</td> <td style="width: 27%; padding-right: 6pt; padding-left: 6pt; text-align: right">5-10 years</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 6pt; padding-left: 6pt; text-align: left">Equipment</td> <td style="padding-right: 6pt; padding-left: 6pt; text-align: right">5- 7 years</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 6pt; padding-left: 6pt; text-align: left">Computer equipment</td> <td style="padding-right: 6pt; padding-left: 6pt; text-align: center">                3 years</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 6pt; padding-left: 6pt; text-align: left">Leasehold improvements</td> <td style="padding-right: 6pt; padding-left: 6pt; text-align: right">8-15 years</td></tr> </table>   Maintenance and repairs are charged to operations; betterments are capitalized. The cost of property sold or otherwise disposed of and the accumulated depreciation thereon are eliminated from the property and related accumulated depreciation accounts, and any resulting gain or loss is credited or charged to income.   During 2011, the Company remodeled the restaurant and added leasehold improvements totaling $269,669, and purchased new equipment totaling $91,127. The old leasehold improvements of $376,165 and old equipment of $116,954 were removed from service and disposed of; resulting in total cost of the property and the corresponding accumulated depreciation of $493,119 being eliminated from the property and related accumulated depreciation accounts. No gain or loss was recorded on the disposal.   Amortization   Intangible assets consist of a trademark registered with the United States of America Patent and Trademark Office with a registration No. 1575696. Intangible assets are amortized over their estimated useful life of 10 years.   The Company has adopted the Financial Accounting Standards Board ASC 350 (formerly SFAS No., 142, Goodwill and Other Intangible Assets). ASC 350 requires, among other things, that companies no longer amortize goodwill, but instead test goodwill for impairment at least annually. In addition, ASC requires that the Company identify reporting units for the purposes of assessing potential future impairments of goodwill, reassess the useful lives of other existing recognized intangible assets, and cease amortization of intangible assets with an indefinite useful life. An intangible asset with an indefinite useful life should be tested for impairment in accordance with the guidance in ASC 350.   The Company has adopted Financial Accounting Standards Board ASC 360 (formerly Statement No. 144). ASC 360 requires that long-lived assets, such as property, plant, and equipment, and purchased intangibles subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.   Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated. The assets and liabilities of a disposed group classified as held for sale would be presented separately in the appropriate asset and liability sections of the balance sheet.   Recent Accounting Standards   In December 2011, FASB issued ASU 2011-12 Comprehensive Income (Topic 220). In order to defer only those changes in Update 2011-05 that relate to the presentation of reclassification adjustments, the paragraphs in this Update supersede certain pending paragraphs in Update 2011-05. The amendments are being made to allow the Board time to re-deliberate whether to present on the face of the financial statements the effects of reclassifications out of accumulated other comprehensive income on the components of net income and other comprehensive income for all periods presented. While the Board is considering the operational concerns about the presentation requirements for reclassification adjustments and the needs of financial statement users for additional information about reclassification adjustments, entities should continue to report reclassifications out of accumulated other comprehensive income consistent with the presentation requirements in effect before Update 2011-05.All other requirements in Update 2011-05 are not affected by this Update, including the requirement to report comprehensive income either in a single continuous financial statement or in two separate but consecutive financial statements. Public entities should apply these requirements for fiscal years, and interim periods within those years, beginning after December 15, 2011. Management does not expect the adoption of ASU 2011-11 to have a material effect on the Companys financial position, results of operations or cash flows.   In June 2011, FASB issued ASU 2011-05 Comprehensive Income (Topic 220). Under the amendments in this Update, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both choices, an entity is required to present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. In a single continuous statement, the entity is required to present the components of net income and total net income, the components of other comprehensive income and a total for other comprehensive income, along with the total of comprehensive income in that statement. In the two-statement approach, an entity is required to present components of net income and total net income in the statement of net income. The statement of other comprehensive income should immediately follow the statement of net income and include the components of other comprehensive income and a total for other comprehensive income, along with a total for comprehensive income. The amendments in this Update should be applied retrospectively. For public entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. Early adoption is permitted. The amendments do not require any transition disclosures. Management elected early adoption and has presented the total of comprehensive income, the components of net income, and the components of other comprehensive income in a single continuous statement of comprehensive income.    In May 2011, FASB issued ASU 2011-04 Fair Value Measurement (Topic 820). The amendments in ASU 2011-04 change the wording used to describe the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements. The amendments include (1) those that clarify the Board's intent about the application of existing fair value measurement and disclosure requirements and (2) those that change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. In addition, to improve consistency in application across jurisdictions some changes in wording are necessary to ensure that U.S. GAAP and IFRS fair value measurement and disclosure requirements are described in the same way (for example, using the word shall rather than should to describe the requirements in U.S. GAAP). The amendments that clarify the Board's intent about the application of existing fair value measurement and disclosure requirements include (a) the application of the highest and best use and valuation premise concepts, (b) measuring the fair value of an instrument classified in a reporting entity's shareholders' equity, and (c) disclosures about fair value measurements that clarify that a reporting entity should disclose quantitative information about the unobservable inputs used in a fair value measurement that is categorized within Level 3 of the fair value hierarchy. The amendments in this Update that change a particular principle or requirement for measuring fair value or disclosing information about fair value measurements include (a) measuring the fair value of financial instruments that are managed within a portfolio, (b) application of premiums and discounts in a fair value measurement, and (c) additional disclosures about fair value measurements that expand the disclosures about fair value measurements. The amendments in ASU 2011-04 are to be applied prospectively. For public entities, the amendments are effective during interim and annual periods beginning after December 15, 2011. Early application by public entities is not permitted. The Company does not expect the provisions of ASU 2010-29 to have a material effect on its financial position, results of operations or cash flows.   The Company has implemented all new accounting pronouncements that are in effect.  These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.    Earnings (Loss) Per Share   Basic loss per share has been computed by dividing the loss for the year applicable to the common stockholders by the weighted average number of common shares outstanding during the years.   Diluted net income per common share was calculated based on an increased number of shares that would be outstanding assuming that the preferred shares were converted to 31,645,570 and 10,000,000 common shares as of September 30, 2012 and 2011, respectively. The effect of outstanding common stock equivalents are anti-dilutive for 2011 and are thus not considered.   Pervasiveness 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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.   Concentration of Credit Risk   The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains the majority of its cash balances with one financial institution, in the form of demand deposits. At September 30, 2012, the Company had cash deposits in one financial institution that were above FDIC limits of $250,000.   Reclassifications   Certain reclassifications have been made in the 2011 financial statements to conform with the 2012 presentation.   Fair Value of Financial Instruments   The carrying value of the Company's financial instruments, including receivables and accounts payable and accrued liabilities at September 30, 2012 and December 31, 2011 approximates their fair values due to the short-term nature of these financial instruments. The carrying values of trading securities and available for sale securities are based on quoted market prices.   Investment in Marketable Securities   The Companys securities investments that are bought and held for an indefinite period of time are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income. All of the Companys available-for-sale are marketable securities and have no maturity date.   The Companys securities investments that are bought and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period included in earnings.   Investments in securities are summarized as follows: <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td colspan="5" style="border-bottom: black 1pt solid; text-align: center">September 30, 2012</td></tr> <tr style="vertical-align: top"> <td style="width: 52%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center; font-family: Courier 10cpi"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Fair</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Gain</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Loss</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Value</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">Trading securities</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      100,943</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $     133,392 </td></tr> <tr> <td style="vertical-align: bottom; text-align: left">Available-for-sale securities</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      103,130</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      306,130</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td colspan="5" style="border-bottom: black 1pt solid; text-align: center">December 31, 2011</td></tr> <tr style="vertical-align: top"> <td style="width: 52%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center; font-family: Courier 10cpi"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Fair</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Gain</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Loss</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Value</td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Trading securities</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      105,026</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      268,163</td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Available-for-sale securities</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      112,660</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      226,160</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td></tr> </table>   Results of operations for the nine months ended September 30, 2012 includes a gain of $100,943 on unrealized holding gains on trading securities. Results of operations for the nine months ended September 30, 2011 includes a charge of $156,096 for unrealized holding losses on trading securities. For the nine months ended September 30, 2012, other comprehensive income includes a loss of $9,530 for unrealized holding losses on available-for-sale securities. For the nine months ended September 31, 2011, other comprehensive income includes a gain of $145,840 for unrealized holding gains on available-for-sale securities.   Realized Gains and losses are determined on the basis of specific identification. During the nine months ended September 30, 2012 and 2011, sales proceeds and gross realized gains and losses on securities classified as available-for-sale securities and trading securities were: <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">For the nine months ended</td></tr> <tr> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">September 30,</td></tr> <tr> <td style="vertical-align: top; width: 69%; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; width: 15%; border-bottom: black 1pt solid; text-align: center">2012</td> <td style="vertical-align: top; width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; width: 15%; border-bottom: black 1pt solid; text-align: center">2011</td></tr> <tr> <td style="vertical-align: bottom; text-align: left; text-decoration: underline">Trading securities:</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Sales Proceeds</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      285,534</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      667,451</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Losses</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $       79,987</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Gains</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $       59,302 </td></tr> <tr> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: left; text-decoration: underline">Available-for-sale securities:</td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Sale Proceeds</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Losses</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Gains                                     </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> </table>   The following table discloses the assets measured at fair value on a recurring basis and the methods used to determine fair value:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td colspan="5" style="border-bottom: black 1pt solid; text-align: center">Fair Value Measurements at Reporting Date Using</td></tr> <tr style="vertical-align: top"> <td style="width: 34%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 17%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Quoted Prices</td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 17%; text-align: center">Significant</td> <td style="width: 1%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 14%; text-align: center">Significant</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">in Active</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Other</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unobservable</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Fair Value at</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Markets</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Observable Inputs</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Inputs</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">September 30, 2012</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">(Level 1)</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">(Level 2)</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">(Level 3)</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: top; text-align: left">Trading securities</td> <td style="vertical-align: bottom; text-align: left">  $        133,392 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left">  $     133,392 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left">  $                    -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left">  $               -</td></tr> <tr> <td style="vertical-align: top; text-align: left">Available-for-sale securities</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: left">  $        306,130 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: left">  $     306,130 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 1pt solid; text-align: left">  $                    -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 1pt solid; text-align: left">  $               -</td></tr> <tr> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: top; text-align: left">Total</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $         439,522</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      439,522</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 2.25pt double; text-align: left">  $                    -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 2.25pt double; text-align: left">  $               -</td></tr> </table>   Generally, for all trading securities and available-for-sale securities, fair value is determined by reference to quoted market prices.

Interim Financial Statements   The unaudited financial statements as of September 30, 2012 and for the three and nine month periods ended September 30, 2012 and 2011 reflect, in the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to fairly state the financial position and results of operations for the nine months. Operating results for interim periods are not necessarily indicative of the results which can be expected for full years.

Organization   Eat At Joes Ltd. (Company) was incorporated on January 6, 1988, under the laws of the State of Delaware, as a wholly-owned subsidiary of Debbie Reynolds Hotel and Casino, Inc. (DRHC) (formerly Halter Venture Corporation or Halter Racing Stables, Inc.) a publicly-owned corporation. DRHC caused the Company to register 1,777,000 shares of its initial 12,450,000 issued and outstanding shares of common stock with the Securities and Exchange Commission on Form S-18. DRHC then distributed the registered shares to DRHC stockholders.   During the period September 30, 1988 to December 31, 1992, the Company remained in the development stage while attempting to enter the mining industry. The Company acquired certain unpatented mining claims and related equipment necessary to mine, extract, process and otherwise explore for kaolin clay, silica, feldspar, precious metals, antimony and other commercial minerals from its majority stockholder and other unrelated third-parties. The Company was unsuccessful in these start-up efforts and all activity was ceased during 1992 as a result of foreclosure on various loans in default and/or the abandonment of all assets. From 1992 until 1996 the Company had no operations, assets or liabilities.   On July 29, 2003, the Board of Directors Resolved to change the authorized capital stock from 50,000,000 common shares to 250,000,000 common shares. There was no change to the par value.

Nature of Business   The Company is developing, owns and operates theme restaurants styled in an American Diner atmosphere.

Principles of Consolidation   The consolidated financial statements include the accounts of Eat At Joes, LTD. and its wholly-owned subsidiaries, E.A.J. Hold, Inc., a Nevada corporation (Hold), E.A.J. PHL Airport, Inc., a Pennsylvania corporation, E.A.J. Shoppes, Inc., a Nevada corporation, E.A.J. Cherry Hill, Inc., a Nevada corporation, E.A.J. Neshaminy, Inc., a Nevada corporation, E.A.J. PM, Inc., a Nevada corporation, E.A.J. Echelon, Inc., a Nevada corporation, E.A.J. Market East, Inc., a Nevada corporation, E.A.J. MO, Inc., a Nevada corporation, Branded Restaurant Group, Inc. (formerly E.A.J. Syracuse, Inc.), a Nevada corporation, E.A.J. Walnut Street, Inc., a Nevada corporation, E.A.J. Owings, Inc., a Nevada corporation, and 1398926 Ontario, Inc. and 1337855 Ontario, Inc., British Columbia corporations. All significant intercompany accounts and transactions have been eliminated.   On January 29, 2010, the Company filed certificates of dissolution with the State of Nevada for E.A.J. Echelon, Inc., E.A.J. Owings, Inc., and Regency Communications Group, Inc. (formerly E.A.J. Neshaminy, Inc.).   On April 14, 2011, the Company filed certificates of dissolution with the State of Nevada for E.A.J. Hold, Inc., E.A.J. PM, Inc., and Branded Restaurant Group, Inc. (formerly E.A.J. Syracuse, Inc.).

Inventories   Inventories consist of food, paper items and related materials and are stated at the lower of cost (first-in, first-out method) or market.

Revenue Recognition   The Company generates revenue from the sale of food and beverage through its restaurants. Revenue is recognized upon receipt of payment.

Income Taxes   The Company accounts for income taxes under the provisions of ASC 740 (formerly SFAS No. 109, Accounting for Income Taxes). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities.

Cash and Cash Equivalents   For purposes of the statement of cash flows, the Company considers all highly liquid debt 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.

Depreciation   Office furniture, equipment and leasehold improvements are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 73%; padding-right: 6pt; padding-left: 6pt; text-align: left">Furniture & fixtures</td> <td style="width: 27%; padding-right: 6pt; padding-left: 6pt; text-align: right">5-10 years</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 6pt; padding-left: 6pt; text-align: left">Equipment</td> <td style="padding-right: 6pt; padding-left: 6pt; text-align: right">5- 7 years</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 6pt; padding-left: 6pt; text-align: left">Computer equipment</td> <td style="padding-right: 6pt; padding-left: 6pt; text-align: center">                3 years</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 6pt; padding-left: 6pt; text-align: left">Leasehold improvements</td> <td style="padding-right: 6pt; padding-left: 6pt; text-align: right">8-15 years</td></tr> </table>   Maintenance and repairs are charged to operations; betterments are capitalized. The cost of property sold or otherwise disposed of and the accumulated depreciation thereon are eliminated from the property and related accumulated depreciation accounts, and any resulting gain or loss is credited or charged to income.   During 2011, the Company remodeled the restaurant and added leasehold improvements totaling $269,669, and purchased new equipment totaling $91,127. The old leasehold improvements of $376,165 and old equipment of $116,954 were removed from service and disposed of; resulting in total cost of the property and the corresponding accumulated depreciation of $493,119 being eliminated from the property and related accumulated depreciation accounts. No gain or loss was recorded on the disposal.

Amortization   Intangible assets consist of a trademark registered with the United States of America Patent and Trademark Office with a registration No. 1575696. Intangible assets are amortized over their estimated useful life of 10 years.   The Company has adopted the Financial Accounting Standards Board ASC 350 (formerly SFAS No., 142, Goodwill and Other Intangible Assets). ASC 350 requires, among other things, that companies no longer amortize goodwill, but instead test goodwill for impairment at least annually. In addition, ASC requires that the Company identify reporting units for the purposes of assessing potential future impairments of goodwill, reassess the useful lives of other existing recognized intangible assets, and cease amortization of intangible assets with an indefinite useful life. An intangible asset with an indefinite useful life should be tested for impairment in accordance with the guidance in ASC 350.   The Company has adopted Financial Accounting Standards Board ASC 360 (formerly Statement No. 144). ASC 360 requires that long-lived assets, such as property, plant, and equipment, and purchased intangibles subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.   Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated. The assets and liabilities of a disposed group classified as held for sale would be presented separately in the appropriate asset and liability sections of the balance sheet.

Recent Accounting Standards   In December 2011, FASB issued ASU 2011-12 Comprehensive Income (Topic 220). In order to defer only those changes in Update 2011-05 that relate to the presentation of reclassification adjustments, the paragraphs in this Update supersede certain pending paragraphs in Update 2011-05. The amendments are being made to allow the Board time to re-deliberate whether to present on the face of the financial statements the effects of reclassifications out of accumulated other comprehensive income on the components of net income and other comprehensive income for all periods presented. While the Board is considering the operational concerns about the presentation requirements for reclassification adjustments and the needs of financial statement users for additional information about reclassification adjustments, entities should continue to report reclassifications out of accumulated other comprehensive income consistent with the presentation requirements in effect before Update 2011-05.All other requirements in Update 2011-05 are not affected by this Update, including the requirement to report comprehensive income either in a single continuous financial statement or in two separate but consecutive financial statements. Public entities should apply these requirements for fiscal years, and interim periods within those years, beginning after December 15, 2011. Management does not expect the adoption of ASU 2011-11 to have a material effect on the Companys financial position, results of operations or cash flows.   In June 2011, FASB issued ASU 2011-05 Comprehensive Income (Topic 220). Under the amendments in this Update, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both choices, an entity is required to present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. In a single continuous statement, the entity is required to present the components of net income and total net income, the components of other comprehensive income and a total for other comprehensive income, along with the total of comprehensive income in that statement. In the two-statement approach, an entity is required to present components of net income and total net income in the statement of net income. The statement of other comprehensive income should immediately follow the statement of net income and include the components of other comprehensive income and a total for other comprehensive income, along with a total for comprehensive income. The amendments in this Update should be applied retrospectively. For public entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. Early adoption is permitted. The amendments do not require any transition disclosures. Management elected early adoption and has presented the total of comprehensive income, the components of net income, and the components of other comprehensive income in a single continuous statement of comprehensive income.    In May 2011, FASB issued ASU 2011-04 Fair Value Measurement (Topic 820). The amendments in ASU 2011-04 change the wording used to describe the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements. The amendments include (1) those that clarify the Board's intent about the application of existing fair value measurement and disclosure requirements and (2) those that change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. In addition, to improve consistency in application across jurisdictions some changes in wording are necessary to ensure that U.S. GAAP and IFRS fair value measurement and disclosure requirements are described in the same way (for example, using the word shall rather than should to describe the requirements in U.S. GAAP). The amendments that clarify the Board's intent about the application of existing fair value measurement and disclosure requirements include (a) the application of the highest and best use and valuation premise concepts, (b) measuring the fair value of an instrument classified in a reporting entity's shareholders' equity, and (c) disclosures about fair value measurements that clarify that a reporting entity should disclose quantitative information about the unobservable inputs used in a fair value measurement that is categorized within Level 3 of the fair value hierarchy. The amendments in this Update that change a particular principle or requirement for measuring fair value or disclosing information about fair value measurements include (a) measuring the fair value of financial instruments that are managed within a portfolio, (b) application of premiums and discounts in a fair value measurement, and (c) additional disclosures about fair value measurements that expand the disclosures about fair value measurements. The amendments in ASU 2011-04 are to be applied prospectively. For public entities, the amendments are effective during interim and annual periods beginning after December 15, 2011. Early application by public entities is not permitted. The Company does not expect the provisions of ASU 2010-29 to have a material effect on its financial position, results of operations or cash flows.   The Company has implemented all new accounting pronouncements that are in effect.  These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Earnings (Loss) Per Share   Basic loss per share has been computed by dividing the loss for the year applicable to the common stockholders by the weighted average number of common shares outstanding during the years.   Diluted net income per common share was calculated based on an increased number of shares that would be outstanding assuming that the preferred shares were converted to 31,645,570 and 10,000,000 common shares as of September 30, 2012 and 2011, respectively. The effect of outstanding common stock equivalents are anti-dilutive for 2011 and are thus not considered.

Pervasiveness 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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Concentration of Credit Risk   The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains the majority of its cash balances with one financial institution, in the form of demand deposits. At September 30, 2012, the Company had cash deposits in one financial institution that were above FDIC limits of $250,000.

Reclassifications   Certain reclassifications have been made in the 2011 financial statements to conform with the 2012 presentation.

Fair Value of Financial Instruments   The carrying value of the Company's financial instruments, including receivables and accounts payable and accrued liabilities at September 30, 2012 and December 31, 2011 approximates their fair values due to the short-term nature of these financial instruments. The carrying values of trading securities and available for sale securities are based on quoted market prices.

Investment in Marketable Securities   The Companys securities investments that are bought and held for an indefinite period of time are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income. All of the Companys available-for-sale are marketable securities and have no maturity date.   The Companys securities investments that are bought and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period included in earnings.   Investments in securities are summarized as follows: <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td colspan="5" style="border-bottom: black 1pt solid; text-align: center">September 30, 2012</td></tr> <tr style="vertical-align: top"> <td style="width: 52%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center; font-family: Courier 10cpi"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Fair</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Gain</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Loss</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Value</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">Trading securities</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      100,943</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $     133,392 </td></tr> <tr> <td style="vertical-align: bottom; text-align: left">Available-for-sale securities</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      103,130</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      306,130</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td colspan="5" style="border-bottom: black 1pt solid; text-align: center">December 31, 2011</td></tr> <tr style="vertical-align: top"> <td style="width: 52%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center; font-family: Courier 10cpi"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Fair</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Gain</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Loss</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Value</td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Trading securities</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      105,026</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      268,163</td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Available-for-sale securities</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      112,660</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      226,160</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td></tr> </table>   Results of operations for the nine months ended September 30, 2012 includes a gain of $100,943 on unrealized holding gains on trading securities. Results of operations for the nine months ended September 30, 2011 includes a charge of $156,096 for unrealized holding losses on trading securities. For the nine months ended September 30, 2012, other comprehensive income includes a loss of $9,530 for unrealized holding losses on available-for-sale securities. For the nine months ended September 31, 2011, other comprehensive income includes a gain of $145,840 for unrealized holding gains on available-for-sale securities.   Realized Gains and losses are determined on the basis of specific identification. During the nine months ended September 30, 2012 and 2011, sales proceeds and gross realized gains and losses on securities classified as available-for-sale securities and trading securities were: <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">For the nine months ended</td></tr> <tr> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">September 30,</td></tr> <tr> <td style="vertical-align: top; width: 69%; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; width: 15%; border-bottom: black 1pt solid; text-align: center">2012</td> <td style="vertical-align: top; width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; width: 15%; border-bottom: black 1pt solid; text-align: center">2011</td></tr> <tr> <td style="vertical-align: bottom; text-align: left; text-decoration: underline">Trading securities:</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Sales Proceeds</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      285,534</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      667,451</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Losses</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $       79,987</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Gains</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $       59,302 </td></tr> <tr> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: left; text-decoration: underline">Available-for-sale securities:</td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Sale Proceeds</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Losses</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Gains                                     </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> </table>   The following table discloses the assets measured at fair value on a recurring basis and the methods used to determine fair value:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td colspan="5" style="border-bottom: black 1pt solid; text-align: center">Fair Value Measurements at Reporting Date Using</td></tr> <tr style="vertical-align: top"> <td style="width: 34%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 17%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Quoted Prices</td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 17%; text-align: center">Significant</td> <td style="width: 1%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 14%; text-align: center">Significant</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">in Active</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Other</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unobservable</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Fair Value at</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Markets</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Observable Inputs</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Inputs</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">September 30, 2012</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">(Level 1)</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">(Level 2)</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">(Level 3)</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: top; text-align: left">Trading securities</td> <td style="vertical-align: bottom; text-align: left">  $        133,392 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left">  $     133,392 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left">  $                    -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left">  $               -</td></tr> <tr> <td style="vertical-align: top; text-align: left">Available-for-sale securities</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: left">  $        306,130 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: left">  $     306,130 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 1pt solid; text-align: left">  $                    -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 1pt solid; text-align: left">  $               -</td></tr> <tr> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: top; text-align: left">Total</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $         439,522</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      439,522</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 2.25pt double; text-align: left">  $                    -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 2.25pt double; text-align: left">  $               -</td></tr> </table>   Generally, for all trading securities and available-for-sale securities, fair value is determined by reference to quoted market prices.

The Company has adopted the Financial Accounting Standards Board ASC 350 (formerly SFAS No., 142, Goodwill and Other Intangible Assets). ASC 350 requires, among other things, that companies no longer amortize goodwill, but instead test goodwill for impairment at least annually. In addition, ASC requires that the Company identify reporting units for the purposes of assessing potential future impairments of goodwill, reassess the useful lives of other existing recognized intangible assets, and cease amortization of intangible assets with an indefinite useful life. An intangible asset with an indefinite useful life should be tested for impairment in accordance with the guidance in ASC 350.

The Company has adopted Financial Accounting Standards Board ASC 360 (formerly Statement No. 144). ASC 360 requires that long-lived assets, such as property, plant, and equipment, and purchased intangibles subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.

Office furniture, equipment and leasehold improvements are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 73%; padding-right: 6pt; padding-left: 6pt; text-align: left">Furniture & fixtures</td> <td style="width: 27%; padding-right: 6pt; padding-left: 6pt; text-align: right">5-10 years</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 6pt; padding-left: 6pt; text-align: left">Equipment</td> <td style="padding-right: 6pt; padding-left: 6pt; text-align: right">5- 7 years</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 6pt; padding-left: 6pt; text-align: left">Computer equipment</td> <td style="padding-right: 6pt; padding-left: 6pt; text-align: center">                3 years</td></tr> <tr style="vertical-align: top"> <td style="padding-right: 6pt; padding-left: 6pt; text-align: left">Leasehold improvements</td> <td style="padding-right: 6pt; padding-left: 6pt; text-align: right">8-15 years</td></tr> </table>

Investments in securities are summarized as follows: <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td colspan="5" style="border-bottom: black 1pt solid; text-align: center">September 30, 2012</td></tr> <tr style="vertical-align: top"> <td style="width: 52%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center; font-family: Courier 10cpi"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Fair</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Gain</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Loss</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Value</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">Trading securities</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      100,943</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $     133,392 </td></tr> <tr> <td style="vertical-align: bottom; text-align: left">Available-for-sale securities</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      103,130</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      306,130</td></tr> </table>   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td colspan="5" style="border-bottom: black 1pt solid; text-align: center">December 31, 2011</td></tr> <tr style="vertical-align: top"> <td style="width: 52%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Gross</td> <td style="width: 1%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center; font-family: Courier 10cpi"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unrealized</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Fair</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Gain</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Loss</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Value</td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Trading securities</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      105,026</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      268,163</td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Available-for-sale securities</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      112,660</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $      226,160</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td></tr> </table>

Realized Gains and losses are determined on the basis of specific identification. During the nine months ended September 30, 2012 and 2011, sales proceeds and gross realized gains and losses on securities classified as available-for-sale securities and trading securities were: <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">For the nine months ended</td></tr> <tr> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">September 30,</td></tr> <tr> <td style="vertical-align: top; width: 69%; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; width: 15%; border-bottom: black 1pt solid; text-align: center">2012</td> <td style="vertical-align: top; width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; width: 15%; border-bottom: black 1pt solid; text-align: center">2011</td></tr> <tr> <td style="vertical-align: bottom; text-align: left; text-decoration: underline">Trading securities:</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Sales Proceeds</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      285,534</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      667,451</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Losses</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $       79,987</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Gains</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $       59,302 </td></tr> <tr> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: left; text-decoration: underline">Available-for-sale securities:</td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Sale Proceeds</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Losses</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> <tr> <td style="vertical-align: bottom; text-align: left">  Gross Realized Gains                                     </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $                 -</td></tr> </table>

The following table discloses the assets measured at fair value on a recurring basis and the methods used to determine fair value:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td colspan="5" style="border-bottom: black 1pt solid; text-align: center">Fair Value Measurements at Reporting Date Using</td></tr> <tr style="vertical-align: top"> <td style="width: 34%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 17%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 15%; text-align: center">Quoted Prices</td> <td style="width: 1%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 17%; text-align: center">Significant</td> <td style="width: 1%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 14%; text-align: center">Significant</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">in Active</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Other</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Unobservable</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Fair Value at</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Markets</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center">Observable Inputs</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center">Inputs</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">September 30, 2012</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">(Level 1)</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">(Level 2)</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">(Level 3)</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="text-align: center; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: top; text-align: left">Trading securities</td> <td style="vertical-align: bottom; text-align: left">  $        133,392 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left">  $     133,392 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left">  $                    -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left">  $               -</td></tr> <tr> <td style="vertical-align: top; text-align: left">Available-for-sale securities</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: left">  $        306,130 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: left">  $     306,130 </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 1pt solid; text-align: left">  $                    -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 1pt solid; text-align: left">  $               -</td></tr> <tr> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="vertical-align: top; text-align: left">Total</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $         439,522</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: left">  $      439,522</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 2.25pt double; text-align: left">  $                    -</td> <td style="vertical-align: top; text-align: left; font-family: Courier 10cpi"> </td> <td style="vertical-align: top; border-bottom: black 2.25pt double; text-align: left">  $               -</td></tr> </table>

he Company has the following tax assets: <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 62%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 2%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 17%; text-align: center">December 31,</td> <td style="width: 2%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 17%; text-align: center">December 31,</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">2011</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">2010</td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Net Operating Losses   </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">$     1,768,000 </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">$     1,836,000 </td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Depreciation and Other</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">           (21,340)</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">            93,840 </td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Valuation Allowance</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: left">      (1,746,660)</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: left">      (1,929,840)</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">$                   - </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">$                   - </td></tr></table>

The minimum future lease payments under these leases for the next five years are:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Courier 10cpi; border-collapse: collapse"> <tr style="vertical-align: top"> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-family: Times New Roman, Times, Serif">Year Ended December 31,</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font-family: Times New Roman, Times, Serif">Real Property</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif">2011</td> <td style="text-align: left"> </td> <td style="text-align: left; font-family: Times New Roman, Times, Serif">  $      168,000</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif">2012</td> <td style="text-align: left"> </td> <td style="text-align: left; font-family: Times New Roman, Times, Serif">          168,000</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif">2013</td> <td style="text-align: left"> </td> <td style="text-align: left; font-family: Times New Roman, Times, Serif">          168,000</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif">2014</td> <td style="text-align: left"> </td> <td style="text-align: left; font-family: Times New Roman, Times, Serif">          168,000</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif">2015</td> <td style="text-align: left"> </td> <td style="border-bottom: black 1pt solid; text-align: left; font-family: Times New Roman, Times, Serif">          168,000</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td colspan="4" style="text-align: left"> </td> <td colspan="3" style="text-align: left"> </td></tr> <tr> <td style="vertical-align: top; text-align: left"> </td> <td colspan="2" style="vertical-align: bottom; text-align: left; font-family: Times New Roman, Times, Serif">Total five year minimum lease payments </td> <td style="vertical-align: top; text-align: justify"> </td> <td style="vertical-align: top; border-bottom: black 2.25pt double; text-align: justify; font-family: Times New Roman, Times, Serif">  $      840,000</td> <td style="vertical-align: top; text-align: left"> </td> <td style="vertical-align: top; text-align: left"> </td></tr></table>

NOTE 2 - SHORT-TERM NOTES PAYABLE   Short-Term Notes Payable consists of loans from unrelated entities as of September 30, 2012 and December 31, 2011. The notes are payable one year from the date of issuance together with interest at 6.50% A.P.R.

0.0650

NOTE 3 - INCOME TAXES   As of December 31, 2011, the Company had a net operating loss carryforward for income tax reporting purposes of approximately $5,200,000 that may be offset against future taxable income through 2031. Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. No tax benefit has been reported in the financial statements, because the Company believes there is a 50% or greater chance the carry forwards will expire unused. Accordingly, the potential tax benefits of the loss carry forwards are offset by a valuation allowance of the same amount. The Company has the following tax assets: <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 62%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 2%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 17%; text-align: center">December 31,</td> <td style="width: 2%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 17%; text-align: center">December 31,</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">2011</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">2010</td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Net Operating Losses   </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">$     1,768,000 </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">$     1,836,000 </td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Depreciation and Other</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">           (21,340)</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">            93,840 </td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Valuation Allowance</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: left">      (1,746,660)</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: left">      (1,929,840)</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">$                   - </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">$                   - </td></tr> </table>   The provision for income taxes differ from the amount computed using the federal US statutory income tax rate as follows: <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 64%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 2%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 16%; text-align: center">December 31,</td> <td style="width: 2%; text-align: center; font-family: Courier 10cpi"> </td> <td style="width: 16%; text-align: center">December 31,</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">2011</td> <td style="text-align: center; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: center">2010</td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Provision (Benefit) at US Statutory Rate</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">  $     (52,200)</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">  $   (213,000)</td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Net Operating Losses</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">           80,240 </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">         (12,600)</td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Depreciation and Other</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">         155,140 </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">         234,100 </td></tr> <tr style="vertical-align: top"> <td style="text-align: left">Increase (Decrease) in Valuation Allowance</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: left">       (183,180)</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 1pt solid; text-align: left">           (8,500)</td></tr> <tr style="vertical-align: top"> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $               - </td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="border-bottom: black 2.25pt double; text-align: left">  $               - </td></tr> </table>   The Company evaluates its valuation allowance requirements based on projected future operations. When circumstances change and causes a change in management's judgment about the recoverability of deferred tax assets, the impact of the change on the valuation is reflected in current income.

5200000

1768000

1836000

-21340

93840

1746660

1929840

-52200

-213000

155140

234100

-183180

-8500

NOTE 4 - UNCERTAIN TAX POSITIONS   Effective January 1, 2007, the company adopted the provisions of ASC 740 (formerly FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes - an interpretation of FASB Statement No. 109 (FIN 48)). ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The adoption of the provisions of ASC 740 did not have a material impact on the companys condensed consolidated financial position and results of operations. At December 31, 2011, the company had no liability for unrecognized tax benefits and no accrual for the payment of related interest and penalties. The Company did not record a cumulative effect adjustment relating to the adoption of ASC 740.   Interest costs related to unrecognized tax benefits are classified as Interest expense, net in the accompanying condensed consolidated statements of operations. Penalties, if any, would be recognized as a component of Selling, general and administrative expenses. The Company recognized $0 of interest and penalties expense related to unrecognized tax benefits during 2011. In many cases the companys uncertain tax positions are related to tax years that remain subject to examination by relevant tax authorities. With few exceptions, the company is generally no longer subject to U.S. federal, state, local or non-U.S. income tax examinations by tax authorities for years before 2008. The following describes the open tax years, by major tax jurisdiction, as of December 31, 2011: <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Times New Roman, Times, Serif; border-collapse: collapse"> <tr> <td style="width: 36%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 6%; text-align: left; font-family: Courier 10cpi"> </td> <td style="width: 58%; text-align: left; font-family: Courier 10cpi"> </td></tr> <tr> <td style="text-align: left">United States (a)</td> <td style="text-align: left; font-family: Courier 10cpi"> </td> <td style="text-align: left">2008 - Present</td></tr> </table>   (a) Includes federal as well as state or similar local jurisdictions, as applicable.

NOTE 5 - RELATED PARTY TRANSACTIONS   During 2011 and 2010, Joseph Fiore, C.E.O. of the Company, and Berkshire Capital, which is controlled by Mr. Fiore, paid expenses and made advances to the Company. All expenses paid on behalf of the company have been recorded in the consolidated statements of operations for the period incurred. As of September 30, 2012 and December 31, 2011, $1,495,271 and $1,442,889 (including accrued interest at 6%) in advances was due to these related parties.   On August 8, 2003, the Board resolved to enter into an agreement with Berkshire Capital Management Co. Inc., a related party, for the purpose of utilizing the Companys tax loss carry forward to sell Berkshires acquired free trading stock in other public companies. As of September 30, 2012 and December 31, 2011, related party accounts payable include $0 and $8,784, respectively, due to Berkshire Capital.   On May 16, 2007, the Company acquired 3,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $210,000, carrying an interest rate of 6% A.P.R. During the year ended December 31, 2010, the Company paid $210,000 towards this loan. At September 30, 2012 and December 31, 2011, $24,405 and $46,545, respectively was due on this loan.   On September 14, 2007, the Company acquired 1,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $125,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $171,598 and $164,066 was due on this loan, respectively.   	On July 17, 2007, the Company acquired 3,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $465,000, carrying an interest rate of 6% A.P.R. On January 8, 2008, $375,156 was paid on this note. At September 30, 2012 and December 31, 2011, $137,801 and $131,096 was due on this loan, respectively.	   On August 22, 2007, the Company acquired 2,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $160,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $218,302 and $207,681 was due on this loan, respectively.   On September 20, 2007, the Company acquired 1,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $55,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $74,309 and $71,047, respectively, was due on this loan.   On January 11, 2008, the Company acquired 1,000,000 shares of Sustainable Power Corp from Berkshire Capital Management in exchange for a demand note in the amount of $47,000, carrying an interest rate of 6% A.P.R. On April 30, 2012 and May 15, 2012 the Company paid back $30,000 and $20,000, respectively. During the third quarter the remaining balance was paid. At September 30, 2012 and December 31, 2011, $0 and $59,611, respectively, was due on this loan.   On February 29, 2008, the Company acquired 2,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $126,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $166,589 and $158,494, respectively, was due on this loan.   On April 24, 2008, the Company acquired 2,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $71,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $92,574 and $88,510, respectively, was due on this loan.   On April 24, 2008, the Company acquired 862,500 shares of EFoodSafety.Com from Berkshire Capital Management in exchange for a demand note in the amount of $163,875, carrying an interest rate of 6% A.P.R. On March 26, 2010, $30,000 was paid on this note. On March 31, 2012, $61,464 was paid on this note. During the quarter ended September 30, 2012 $86,216 was paid on this note. At September 30, 2012 and December 31, 2011, $28,414 and $170,970, respectively, was due on this loan.   On July 1, 2008, the Company acquired 2,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $63,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $81,242 and $77,676, respectively, was due on this loan.   On November 18, 2009, the Company acquired 5,000,000 share of Nuvilex, Inc. from Berkshire Capital Management in exchange for a note payable in the amount of $150,000. The note is due in three years and carries an interest rate of 6% A.P.R. During the 4th quarter of 2011, this note was paid in full.   On October 19, 2010, the Company acquired 171,400 shares of Diamond Ranch Foods from Berkshire Capital Management in exchange for a note payable in the amount of $50,000. The market value of the shares on October 19, 2010 was $1.05 per share, for a total value of $179,970. As part of this transaction, the Company recorded contributed capital of $129,970, which was the difference in the value of the shares and note payable. The note is due in three years and carries an interest rate of 6% A.P.R. During the 4th quarter of 2011, this note was paid in full.   On May 17, 2011, the Company acquired 3,000,000 shares of Nuvilex, Inc. from Berkshire Capital Management in exchange for a note payable in the amount of $10,000. The market value of the shares on May 17, 2011 was $0.07 per share, for a total value of $210,000. As part of this transaction, the Company recorded contributed capital of $200,000, which was the difference in the value of the shares and the note payable. The note is due on demand and carries an interest rate of 6% A.P.R. On March 31, 2012, this note was paid in full. At September 30, 2012 and December 31, 2011, $0 and $10,379, respectively, was due on this loan.   A summary of the above related party transactions is presented below.   <table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="width: 37%; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Related Party</td> <td nowrap="nowrap" style="width: 21%; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Date of loan</td> <td nowrap="nowrap" style="width: 5%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="width: 16%; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">September 30, 2012</td> <td nowrap="nowrap" style="width: 4%; padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="width: 17%; border-bottom: windowtext 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">December 31, 2011</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Joseph Fiore</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">2010 & 2011</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">1,495,271</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">1,442,889</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">May 16, 2007</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">24,405</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">46,545</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">September 14, 2007</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">171,598</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">164,066</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">July 17, 2007</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">137,801</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">131,096</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">August 22, 2007</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">218,302</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">207,681</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">September 20, 2007</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">74,309</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">71,047</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">January 11, 2008</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">0</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">59,611</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">February 29, 2008</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">166,589</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">158,494</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">April 24, 2008</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">92,574</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">88,510</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">April 24, 2008</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">28,414</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">170,970</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">July 1, 2008</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">81,242</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">77,676</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">November 18, 2009</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-  </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-  </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">October 19, 2010</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-  </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-  </td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">Berkshire Capital Management</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">May 17, 2011</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">-  </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">10,379</td></tr> <tr style="vertical-align: bottom"> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt"> </td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$</td> <td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">2,490,505</td> <td nowrap="nowrap" style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">$</td> <td nowrap="nowrap" style="border-top: windowtext 1pt solid; border-bottom: windowtext 2.25pt double; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">2,628,964</td></tr> </table>

NOTE 6 - RENT AND LEASE EXPENSE   The Companys wholly-owned subsidiary E.A.J. PHL Airport, Inc. leases approximately 845 square feet in the Philadelphia Airport, Philadelphia, Pennsylvania pursuant to a lease dated April 30, 1997. E.A.J. PHL Airport pays $14,000 per month basic rent under the lease which expires April 2017. A construction security deposit of $15,000 was paid prior to construction. Amount will be refunded upon completion of renovation.   The minimum future lease payments under these leases for the next five years are:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 11pt Courier 10cpi; border-collapse: collapse"> <tr style="vertical-align: top"> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; font-family: Times New Roman, Times, Serif">Year Ended December 31,</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td> <td style="border-bottom: black 1pt solid; text-align: center; font-family: Times New Roman, Times, Serif">Real Property</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif">2011</td> <td style="text-align: left"> </td> <td style="text-align: left; font-family: Times New Roman, Times, Serif">  $      168,000</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif">2012</td> <td style="text-align: left"> </td> <td style="text-align: left; font-family: Times New Roman, Times, Serif">          168,000</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif">2013</td> <td style="text-align: left"> </td> <td style="text-align: left; font-family: Times New Roman, Times, Serif">          168,000</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif">2014</td> <td style="text-align: left"> </td> <td style="text-align: left; font-family: Times New Roman, Times, Serif">          168,000</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: left"> </td> <td colspan="2" style="text-align: left; font-family: Times New Roman, Times, Serif">2015</td> <td style="text-align: left"> </td> <td style="border-bottom: black 1pt solid; text-align: left; font-family: Times New Roman, Times, Serif">          168,000</td> <td style="text-align: left"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: top"> <td colspan="4" style="text-align: left"> </td> <td colspan="3" style="text-align: left"> </td></tr> <tr> <td style="vertical-align: top; text-align: left"> </td> <td colspan="2" style="vertical-align: bottom; text-align: left; font-family: Times New Roman, Times, Serif">Total five year minimum lease payments </td> <td style="vertical-align: top; text-align: justify"> </td> <td style="vertical-align: top; border-bottom: black 2.25pt double; text-align: justify; font-family: Times New Roman, Times, Serif">  $      840,000</td> <td style="vertical-align: top; text-align: left"> </td> <td style="vertical-align: top; text-align: left"> </td></tr> <tr> <td style="width: 5%"> </td> <td style="width: 31%"> </td> <td style="width: 24%"> </td> <td style="width: 2%"> </td> <td style="width: 18%"> </td> <td style="width: 2%"> </td> <td style="width: 18%"> </td></tr> </table>   The lease generally provides that insurance, maintenance and tax expenses are obligations of the Company. It is expected that in the normal course of business, leases that expire will be renewed or replaced by leases on other properties.   During 2011, the restaurant was closed for renovation starting in February 2011 and reopening in May 2011. The Company paid a construction security deposit of $15,000 prior to construction. The Company expects the deposit to be refunded in 2012.

NOTE 7 - CONVERTIBLE DEBENTURES  On July 31, and September 2, 1998, the Company sold its 8% convertible debenture in the aggregate principal amount of $1,500,000 to an accredited investor pursuant to an exemption from registration under Section 4(2) and/or Regulation D. The material terms of the Company' convertible debentures provide for the payment of interest at 8% per annum payable quarterly, mandatory redemption after 3 years from the date of issuance at 130% of the principal amount.  Subject to adjustment, the debentures are convertible into Common Stock at the lower of a fixed conversion price ($1.82 per share for $900,000 principal amount of debentures; $1.61 per share for $600,000 principal amount of debentures) or 75% of the average closing bid price for the Company's Common Stock for the 5 trading days preceding the date of the conversion notice.  Repayment of the indebtedness is secured by a general lien on the assets of the Company and guarantee by 5 of the Company's subsidiaries.    Total issue costs were $156,551 which were amortized over the initial terms of the debt with a maturity date of July 31 and September 2, 2001. The Company has stopped accruing interest on the convertible debentures since the six year statute of limitations under New York state law has expired.  The Company believes no further payments are due, and becaue of that no interest should accrue.

NOTE 8 - CONVERTIBLE PREFERRED STOCK The Series E Convertible Preferred Stock carries the following rights and preferences; <table cellpadding="0" cellspacing="0" style="margin-top: 0px; font-size: 11pt; width: 100%"> <tr style="vertical-align: top"> <td style="text-align: center">*</td> <td style="text-align: justify">No dividends.</td></tr> <tr style="vertical-align: top"> <td style="text-align: center">*</td> <td style="text-align: justify">Convertible to common stock at the average closing bid price for the Companys common stock for the 5 trading days prior to the conversion date, and is adjustable to prevent dilution.  (Convertible to 31,645,570 common shares at September 30, 2012).</td></tr> <tr style="vertical-align: top"> <td style="text-align: center">*</td> <td style="text-align: justify">Convertible at the Option of the Company at par value only after repayment of the shareholder loans from Joseph Fiore and subject to the holders option to convert.</td></tr> <tr style="vertical-align: top"> <td style="text-align: center">*</td> <td style="text-align: justify">Entitled to vote 1,000 votes per share of Series E Convertible Preferred Shares.</td></tr> <tr style="vertical-align: top"> <td style="text-align: center">*</td> <td style="text-align: justify; text-indent: 0px">Entitled to liquidation preference at par value.</td></tr> <tr style="vertical-align: top"> <td style="text-align: center">*</td> <td style="text-align: justify">Is senior to all other share of preferred or common shares issued past, present and future.</td></tr> </table>

12450000

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100943

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168000

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1500000

600000

1500000

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1.61

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Basis of Presentation   The Companys consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The consolidated financial statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.   The Company has incurred a net loss for the nine months ended September 30, 2012 and 2011 of $166,436 and $187,750, respectively, and the Company provided (used) cash from operations of ($69,027) and $3,332, respectively. As of September 30, 2012, the Company had a working capital deficit of $3,916,368. These conditions raise substantial doubt as to the Company's ability to continue as a going concern.   The Company's continued existence is dependent upon its ability to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company.   Management plans include opening one new restaurant during the next twelve months and obtaining additional financing to fund payment of obligations and to provide working capital for operations and to finance future growth. The Company is actively pursuing alternative financing and has had discussions with various third parties, although no firm commitments have been obtained. In the interim, shareholders of the Company have committed to meeting its operating expenses. Management believes these efforts will generate sufficient cash flows from future operations to pay the Companys obligations and realize other assets. There is no assurance any of these transactions will occur.

2490505

2628964

1495271

995234

1442889

1186075

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Schedule of Tax Assets (Details Narrative) (USD $)	Dec. 31, 2011	Dec. 31, 2010
Deferred Tax Assets, Gross [Abstract]
Net Operating Losses	$ 1,768,000	$ 1,836,000
Depreciation and Other	(21,340)	93,840
Valuation Allowance	$ 1,746,660	$ 1,929,840

- Definition

Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

+ References+ Details

- Definition

Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

+ References+ Details

XML 12 R9.htm IDEA: XBRL DOCUMENT

NOTE 4 - UNCERTAIN TAX POSITIONS

9 Months Ended

Sep. 30, 2012

Accounting Policies [Abstract]

NOTE 4 - UNCERTAIN TAX POSITIONS


United States (a)		2008 - Present

(a) Includes federal as well as state or similar local jurisdictions, as applicable.

- Definition

Disclosure of accounting policy for tax positions taken in the Company's tax return filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of contingencies related to income taxes.

+ References+ Details

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Dec. 31, 2015

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Notes to Financial Statements

Minimum Future Lease Payments, Real Property $ 168,000 $ 168,000 $ 168,000 $ 168,000 $ 168,000

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Rent And Lease Expense (Details Narrative) (USD $)
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Dec. 31, 2011

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Basic Rent Per Month Under Lease $ 14,000

Construction Security Deposit $ 15,000 $ 15,000

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Convertible Debentures (Details) (USD $)

Jul. 31, 2008

Sep. 02, 1998

Sep. 02, 1998

8% Convertible Debentures

Jul. 31, 1998

8% Convertible Debentures

Convertible Debenture Issue Value $ 1,500,000 $ 1,500,000 $ 900,000 $ 600,000

Issue Cost $ 156,551 $ 156,551

Fixed Conversion price per share to common stock $ 1.82 $ 1.61

Redemption After (in Years) 3 years 3 years

Redemption Percentage 130.00% 130.00%

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NOTE 3 - INCOME TAXES
9 Months Ended

Sep. 30, 2012

Income Tax Disclosure [Abstract]

NOTE 3 - INCOME TAXES
NOTE 3 - INCOME TAXES

As of December 31, 2011, the Company had a net operating loss carryforward for income tax reporting purposes of approximately $5,200,000 that may be offset against future taxable income through 2031. Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. Therefore, the amount available to offset future taxable income may be limited. No tax benefit has been reported in the financial statements, because the Company believes there is a 50% or greater chance the carry forwards will expire unused. Accordingly, the potential tax benefits of the loss carry forwards are offset by a valuation allowance of the same amount.

The Company has the following tax assets:

December 31, December 31,

2011 2010

Net Operating Losses $ 1,768,000 $ 1,836,000

Depreciation and Other (21,340) 93,840

Valuation Allowance (1,746,660) (1,929,840)

$ - $ -

The provision for income taxes differ from the amount computed using the federal US statutory income tax rate as follows:

December 31, December 31,

2011 2010

Provision (Benefit) at US Statutory Rate $ (52,200) $ (213,000)

Net Operating Losses 80,240 (12,600)

Depreciation and Other 155,140 234,100

Increase (Decrease) in Valuation Allowance (183,180) (8,500)

$ - $ -

The Company evaluates its valuation allowance requirements based on projected future operations. When circumstances change and causes a change in management's judgment about the recoverability of deferred tax assets, the impact of the change on the valuation is reflected in current income.

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Balance Sheets (USD $)

Sep. 30, 2012

Dec. 31, 2011

Current Assets:

Cash and cash equivalents $ 450,059 $ 712,648

Receivables 11,494 12,877

Inventory 12,100 12,100

Prepaid expense 17,719 17,787

Security Deposit 15,000 15,000

Trading securities 133,392 268,163

Available-for-sale securities 306,130 226,160

Total Current Assets 945,894 1,264,735

Property and equipment:

Equipment 105,383 97,594

Furniture & Fixtures 3,964 3,964

Leasehold improvements 274,637 274,637

Less accumulated depreciation (73,042) (35,347)

Total Property & Equipment 310,942 340,848

TOTAL ASSETS 1,256,836 1,605,583

Current Liabilities:

Accounts payable and accrued liabilities 155,185 180,723

Related party accounts payable 0 8,784

Short-term notes payable 172,870 172,870

Related party notes payable 2,490,505 2,628,964

Convertible debentures 2,043,702 2,043,702

Total Current Liabilities 4,862,262 5,035,043

Total Liabilities 4,862,262 5,035,043

Common stock 10,658 10,658

Additional paid-in capital 13,570,485 13,570,485

Unrealized gain (loss) on available-for-sale securities 103,130 112,660

Retained deficit (17,289,701) (17,123,265)

Total Stockholders’ Deficit (3,605,426) (3,429,460)

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT) 1,256,836 1,605,583

Series E Preferred Stock

Current Liabilities:

Preferred stock $ 2 $ 2

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NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
9 Months Ended

Sep. 30, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Note 1 - Organization and Summary of Significant Accounting Policies

NOTE 1 - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

This summary of accounting policies for Eat At Joe’s, Ltd. and subsidiaries is presented to assist in understanding the Company's financial statements. The accounting policies conform to generally accepted accounting principles and have been consistently applied in the preparation of the financial statements.

Interim Financial Statements

The unaudited financial statements as of September 30, 2012 and for the three and nine month periods ended September 30, 2012 and 2011 reflect, in the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to fairly state the financial position and results of operations for the nine months. Operating results for interim periods are not necessarily indicative of the results which can be expected for full years.

Organization

Eat At Joe’s Ltd. (Company) was incorporated on January 6, 1988, under the laws of the State of Delaware, as a wholly-owned subsidiary of Debbie Reynolds Hotel and Casino, Inc. (DRHC) (formerly Halter Venture Corporation or Halter Racing Stables, Inc.) a publicly-owned corporation. DRHC caused the Company to register 1,777,000 shares of its initial 12,450,000 issued and outstanding shares of common stock with the Securities and Exchange Commission on Form S-18. DRHC then distributed the registered shares to DRHC stockholders.

During the period September 30, 1988 to December 31, 1992, the Company remained in the development stage while attempting to enter the mining industry. The Company acquired certain unpatented mining claims and related equipment necessary to mine, extract, process and otherwise explore for kaolin clay, silica, feldspar, precious metals, antimony and other commercial minerals from its majority stockholder and other unrelated third-parties. The Company was unsuccessful in these start-up efforts and all activity was ceased during 1992 as a result of foreclosure on various loans in default and/or the abandonment of all assets. From 1992 until 1996 the Company had no operations, assets or liabilities.

On July 29, 2003, the Board of Directors Resolved to change the authorized capital stock from 50,000,000 common shares to 250,000,000 common shares. There was no change to the par value.

Basis of Presentation

The Company’s consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The consolidated financial statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.

The Company has incurred a net loss for the nine months ended September 30, 2012 and 2011 of $166,436 and $187,750, respectively, and the Company provided (used) cash from operations of ($69,027) and $3,332, respectively. As of September 30, 2012, the Company had a working capital deficit of $3,916,368. These conditions raise substantial doubt as to the Company's ability to continue as a going concern.

The Company's continued existence is dependent upon its ability to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company.

Management plans include opening one new restaurant during the next twelve months and obtaining additional financing to fund payment of obligations and to provide working capital for operations and to finance future growth. The Company is actively pursuing alternative financing and has had discussions with various third parties, although no firm commitments have been obtained. In the interim, shareholders of the Company have committed to meeting its operating expenses. Management believes these efforts will generate sufficient cash flows from future operations to pay the Company’s obligations and realize other assets. There is no assurance any of these transactions will occur.

Nature of Business

The Company is developing, owns and operates theme restaurants styled in an “American Diner” atmosphere.

Principles of Consolidation

The consolidated financial statements include the accounts of Eat At Joe’s, LTD. and its wholly-owned subsidiaries, E.A.J. Hold, Inc., a Nevada corporation (“Hold”), E.A.J. PHL Airport, Inc., a Pennsylvania corporation, E.A.J. Shoppes, Inc., a Nevada corporation, E.A.J. Cherry Hill, Inc., a Nevada corporation, E.A.J. Neshaminy, Inc., a Nevada corporation, E.A.J. PM, Inc., a Nevada corporation, E.A.J. Echelon, Inc., a Nevada corporation, E.A.J. Market East, Inc., a Nevada corporation, E.A.J. MO, Inc., a Nevada corporation, Branded Restaurant Group, Inc. (formerly E.A.J. Syracuse, Inc.), a Nevada corporation, E.A.J. Walnut Street, Inc., a Nevada corporation, E.A.J. Owings, Inc., a Nevada corporation, and 1398926 Ontario, Inc. and 1337855 Ontario, Inc., British Columbia corporations. All significant intercompany accounts and transactions have been eliminated.

On January 29, 2010, the Company filed certificates of dissolution with the State of Nevada for E.A.J. Echelon, Inc., E.A.J. Owings, Inc., and Regency Communications Group, Inc. (formerly E.A.J. Neshaminy, Inc.).

On April 14, 2011, the Company filed certificates of dissolution with the State of Nevada for E.A.J. Hold, Inc., E.A.J. PM, Inc., and Branded Restaurant Group, Inc. (formerly E.A.J. Syracuse, Inc.).

Inventories

Inventories consist of food, paper items and related materials and are stated at the lower of cost (first-in, first-out method) or market.

Revenue Recognition

The Company generates revenue from the sale of food and beverage through its restaurants. Revenue is recognized upon receipt of payment.

Income Taxes

The Company accounts for income taxes under the provisions of ASC 740 (formerly SFAS No. 109, “Accounting for Income Taxes”). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities.

Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid debt 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.

Depreciation

Office furniture, equipment and leasehold improvements are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows:

Furniture & fixtures 5-10 years

Equipment 5- 7 years

Computer equipment 3 years

Leasehold improvements 8-15 years

Maintenance and repairs are charged to operations; betterments are capitalized. The cost of property sold or otherwise disposed of and the accumulated depreciation thereon are eliminated from the property and related accumulated depreciation accounts, and any resulting gain or loss is credited or charged to income.

During 2011, the Company remodeled the restaurant and added leasehold improvements totaling $269,669, and purchased new equipment totaling $91,127. The old leasehold improvements of $376,165 and old equipment of $116,954 were removed from service and disposed of; resulting in total cost of the property and the corresponding accumulated depreciation of $493,119 being eliminated from the property and related accumulated depreciation accounts. No gain or loss was recorded on the disposal.

Amortization

Intangible assets consist of a trademark registered with the United States of America Patent and Trademark Office with a registration No. 1575696. Intangible assets are amortized over their estimated useful life of 10 years.

The Company has adopted the Financial Accounting Standards Board ASC 350 (formerly SFAS No., 142, “Goodwill and Other Intangible Assets”). ASC 350 requires, among other things, that companies no longer amortize goodwill, but instead test goodwill for impairment at least annually. In addition, ASC requires that the Company identify reporting units for the purposes of assessing potential future impairments of goodwill, reassess the useful lives of other existing recognized intangible assets, and cease amortization of intangible assets with an indefinite useful life. An intangible asset with an indefinite useful life should be tested for impairment in accordance with the guidance in ASC 350.

The Company has adopted Financial Accounting Standards Board ASC 360 (formerly Statement No. 144). ASC 360 requires that long-lived assets, such as property, plant, and equipment, and purchased intangibles subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.

Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated. The assets and liabilities of a disposed group classified as held for sale would be presented separately in the appropriate asset and liability sections of the balance sheet.

Recent Accounting Standards

In December 2011, FASB issued ASU 2011-12 “Comprehensive Income (Topic 220).” In order to defer only those changes in Update 2011-05 that relate to the presentation of reclassification adjustments, the paragraphs in this Update supersede certain pending paragraphs in Update 2011-05. The amendments are being made to allow the Board time to re-deliberate whether to present on the face of the financial statements the effects of reclassifications out of accumulated other comprehensive income on the components of net income and other comprehensive income for all periods presented. While the Board is considering the operational concerns about the presentation requirements for reclassification adjustments and the needs of financial statement users for additional information about reclassification adjustments, entities should continue to report reclassifications out of accumulated other comprehensive income consistent with the presentation requirements in effect before Update 2011-05.All other requirements in Update 2011-05 are not affected by this Update, including the requirement to report comprehensive income either in a single continuous financial statement or in two separate but consecutive financial statements. Public entities should apply these requirements for fiscal years, and interim periods within those years, beginning after December 15, 2011. Management does not expect the adoption of ASU 2011-11 to have a material effect on the Company’s financial position, results of operations or cash flows.

In June 2011, FASB issued ASU 2011-05 “Comprehensive Income (Topic 220).” Under the amendments in this Update, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both choices, an entity is required to present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. In a single continuous statement, the entity is required to present the components of net income and total net income, the components of other comprehensive income and a total for other comprehensive income, along with the total of comprehensive income in that statement. In the two-statement approach, an entity is required to present components of net income and total net income in the statement of net income. The statement of other comprehensive income should immediately follow the statement of net income and include the components of other comprehensive income and a total for other comprehensive income, along with a total for comprehensive income. The amendments in this Update should be applied retrospectively. For public entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. Early adoption is permitted. The amendments do not require any transition disclosures. Management elected early adoption and has presented the total of comprehensive income, the components of net income, and the components of other comprehensive income in a single continuous statement of comprehensive income.



In May 2011, FASB issued ASU 2011-04 “Fair Value Measurement (Topic 820).” The amendments in ASU 2011-04 change the wording used to describe the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements. The amendments include (1) those that clarify the Board's intent about the application of existing fair value measurement and disclosure requirements and (2) those that change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. In addition, to improve consistency in application across jurisdictions some changes in wording are necessary to ensure that U.S. GAAP and IFRS fair value measurement and disclosure requirements are described in the same way (for example, using the word shall rather than should to describe the requirements in U.S. GAAP). The amendments that clarify the Board's intent about the application of existing fair value measurement and disclosure requirements include (a) the application of the highest and best use and valuation premise concepts, (b) measuring the fair value of an instrument classified in a reporting entity's shareholders' equity, and (c) disclosures about fair value measurements that clarify that a reporting entity should disclose quantitative information about the unobservable inputs used in a fair value measurement that is categorized within Level 3 of the fair value hierarchy. The amendments in this Update that change a particular principle or requirement for measuring fair value or disclosing information about fair value measurements include (a) measuring the fair value of financial instruments that are managed within a portfolio, (b) application of premiums and discounts in a fair value measurement, and (c) additional disclosures about fair value measurements that expand the disclosures about fair value measurements. The amendments in ASU 2011-04 are to be applied prospectively. For public entities, the amendments are effective during interim and annual periods beginning after December 15, 2011. Early application by public entities is not permitted. The Company does not expect the provisions of ASU 2010-29 to have a material effect on its financial position, results of operations or cash flows.

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.



Earnings (Loss) Per Share

Basic loss per share has been computed by dividing the loss for the year applicable to the common stockholders by the weighted average number of common shares outstanding during the years.

Diluted net income per common share was calculated based on an increased number of shares that would be outstanding assuming that the preferred shares were converted to 31,645,570 and 10,000,000 common shares as of September 30, 2012 and 2011, respectively. The effect of outstanding common stock equivalents are anti-dilutive for 2011 and are thus not considered.

Pervasiveness 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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Concentration of Credit Risk

The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains the majority of its cash balances with one financial institution, in the form of demand deposits. At September 30, 2012, the Company had cash deposits in one financial institution that were above FDIC limits of $250,000.

Reclassifications

Certain reclassifications have been made in the 2011 financial statements to conform with the 2012 presentation.

Fair Value of Financial Instruments

The carrying value of the Company's financial instruments, including receivables and accounts payable and accrued liabilities at September 30, 2012 and December 31, 2011 approximates their fair values due to the short-term nature of these financial instruments. The carrying values of trading securities and available for sale securities are based on quoted market prices.

Investment in Marketable Securities

The Company’s securities investments that are bought and held for an indefinite period of time are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income. All of the Company’s available-for-sale are marketable securities and have no maturity date.

The Company’s securities investments that are bought and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period included in earnings.

Investments in securities are summarized as follows:

September 30, 2012

Gross Gross

Unrealized Unrealized Fair

Gain Loss Value

Trading securities $ 100,943 $ - $ 133,392

Available-for-sale securities $ 103,130 $ $ 306,130

December 31, 2011

Gross Gross

Unrealized Unrealized Fair

Gain Loss Value

Trading securities $ - $ 105,026 $ 268,163

Available-for-sale securities $ 112,660 $ - $ 226,160

Results of operations for the nine months ended September 30, 2012 includes a gain of $100,943 on unrealized holding gains on trading securities. Results of operations for the nine months ended September 30, 2011 includes a charge of $156,096 for unrealized holding losses on trading securities. For the nine months ended September 30, 2012, other comprehensive income includes a loss of $9,530 for unrealized holding losses on available-for-sale securities. For the nine months ended September 31, 2011, other comprehensive income includes a gain of $145,840 for unrealized holding gains on available-for-sale securities.

Realized Gains and losses are determined on the basis of specific identification. During the nine months ended September 30, 2012 and 2011, sales proceeds and gross realized gains and losses on securities classified as available-for-sale securities and trading securities were:

For the nine months ended

September 30,

2012 2011

Trading securities:

Sales Proceeds $ 285,534 $ 667,451

Gross Realized Losses $ 79,987 $ -

Gross Realized Gains $ - $ 59,302

Available-for-sale securities:

Sale Proceeds $ - $ -

Gross Realized Losses $ - $ -

Gross Realized Gains $ - $ -

The following table discloses the assets measured at fair value on a recurring basis and the methods used to determine fair value:

Fair Value Measurements at Reporting Date Using

Quoted Prices Significant Significant

in Active Other Unobservable

Fair Value at Markets Observable Inputs Inputs

September 30, 2012 (Level 1) (Level 2) (Level 3)

Trading securities $ 133,392 $ 133,392 $ - $ -

Available-for-sale securities $ 306,130 $ 306,130 $ - $ -

Total $ 439,522 $ 439,522 $ - $ -

Generally, for all trading securities and available-for-sale securities, fair value is determined by reference to quoted market prices.

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Available For Sale Securities 0

Fair Value Of Securities, Total 0

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Available For Sale Securities 0

Fair Value Of Securities, Total 0

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Income Tax Disclosure [Abstract]

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NOTE 2 - SHORT-TERM NOTES PAYABLE
9 Months Ended

Sep. 30, 2012

Debt Disclosure [Abstract]

NOTE 2 - SHORT-TERM NOTES PAYABLE
NOTE 2 - SHORT-TERM NOTES PAYABLE

Short-Term Notes Payable consists of loans from unrelated entities as of September 30, 2012 and December 31, 2011. The notes are payable one year from the date of issuance together with interest at 6.50% A.P.R.

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The entire disclosure for short-term debt.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 942

-SubTopic 210

-Section S99

-Paragraph 1

-Subparagraph (SX 210.9-03.13)

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-Name Regulation S-X (SX)

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-Name Accounting Standards Codification

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-Name Accounting Standards Codification

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Balance Sheets (Parenthetical) (USD $)

Sep. 30, 2012

Dec. 31, 2011

Common stock, par value $ 0.0001 $ 0.0001

Common stock, shares authorized 250,000,000 250,000,000

Common stock, shares issued 106,577,710 106,577,710

Series E Preferred Stock

Preferred stock, par value $ 0.0001 $ 0.0001

Preferred stock, shares authorized 10,000,000 10,000,000

Preferred stock, issued 20,000 20,000

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- Definition

Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Rent and Lease Expense (Tables)
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2012 168,000

2013 168,000

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2015 168,000

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Entity Central Index Key 0000829325

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Organization And Summary Of Significant Accounting Policies (Details Narrative) (USD $)
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Sep. 30, 2012

Sep. 30, 2011

Jul. 29, 2003

Jan. 06, 1988

Organization And Summary Of Significant Accounting Policies Details Narrative

Capital Stock, Authorized 250,000,000 250,000,000 50,000,000

Shares Of Common Stock Initially Issued And Outstanding 12,450,000

Shares Of Common Stock Registered With SEC 1,777,000

Change In Authorized Capital Stock 250,000,000

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Purchase Of New Equipment 91,127

Leasehold Improvement Disposal 376,165

Equipment Disposal 116,954

Leasehold and Equipment Disposed (35,347) (73,042)

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Statements of Operations (USD $)
3 Months Ended 9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

Income Statement [Abstract]

Revenues $ 269,570 $ 400,967 $ 872,042 $ 735,940

Cost of Revenues 87,862 124,227 272,003 209,162

Gross Margin 181,708 276,740 600,039 526,778

Expenses

Labor and Related Expenses 66,742 96,496 255,231 229,535

Rent 78,570 71,887 184,157 127,731

Depreciation and Amortization 12,814 12,226 37,695 15,811

Other General and Administrative 51,878 77,233 206,792 137,091

Total Operating Expenses 210,004 257,842 683,875 510,168

Net Operating Income (Loss) (28,296) 18,898 (83,836) 16,610

Other Income (Expense)

Interest income 278 580 1,201 2,497

Dividend income 0 16 0 27

Interest expense (35,580) (35,955) (104,757) (110,090)

Unrealized gain (loss) on Trading securities (79,678) (80,443) 100,943 (156,096)

Gain (Loss) on sale of Marketable Securities (1,378) (102,775) (79,987) 59,302

Net Other Income (Expense) (116,358) (218,577) (82,600) (204,360)

Net Income (Loss) Before Income Taxes (144,654) (199,679) (166,436) (187,750)

Income Tax (Expense) Benefit 0 0 0 0

Net Income (Loss) (144,654) (199,679) (166,436) (187,750)

Other Comprehensive Income (Loss)

Unrealized gain (loss) on available-for-sale securities (157,250) (8,680) (9,530) 145,840

Comprehensive Income (Loss) $ (301,904) $ (208,359) $ (175,966) $ (41,910)

Basic & Diluted Income (Loss) Per Common Share: $ 0 $ 0 $ 0 $ 0

Weighted Average Common Shares 106,577,710 106,577,710 106,577,710 106,577,710

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NOTE 7 - CONVERTIBLE DEBENTURES
9 Months Ended

Sep. 30, 2012

Debt Disclosure [Abstract]

NOTE 7 - CONVERTIBLE DEBENTURES

NOTE 7 - CONVERTIBLE DEBENTURES

On July 31, and September 2, 1998, the Company sold its 8% convertible debenture in the aggregate principal amount of $1,500,000 to an accredited investor pursuant to an exemption from registration under Section 4(2) and/or Regulation D.

The material terms of the Company' convertible debentures provide for the payment of interest at 8% per annum payable quarterly, mandatory redemption after 3 years from the date of issuance at 130% of the principal amount. Subject to adjustment, the debentures are convertible into Common Stock at the lower of a fixed conversion price ($1.82 per share for $900,000 principal amount of debentures; $1.61 per share for $600,000 principal amount of debentures) or 75% of the average closing bid price for the Company's Common Stock for the 5 trading days preceding the date of the conversion notice. Repayment of the indebtedness is secured by a general lien on the assets of the Company and guarantee by 5 of the Company's subsidiaries.

Total issue costs were $156,551 which were amortized over the initial terms of the debt with a maturity date of July 31 and September 2, 2001.

The Company has stopped accruing interest on the convertible debentures since the six year statute of limitations under New York state law has expired. The Company believes no further payments are due, and becaue of that no interest should accrue.

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NOTE 6 - RENT AND LEASE EXPENSE
9 Months Ended

Sep. 30, 2012

Related Party Transactions [Abstract]

NOTE 6 - RENT AND LEASE EXPENSE
NOTE 6 - RENT AND LEASE EXPENSE

The Company’s wholly-owned subsidiary E.A.J. PHL Airport, Inc. leases approximately 845 square feet in the Philadelphia Airport, Philadelphia, Pennsylvania pursuant to a lease dated April 30, 1997. E.A.J. PHL Airport pays $14,000 per month basic rent under the lease which expires April 2017. A construction security deposit of $15,000 was paid prior to construction. Amount will be refunded upon completion of renovation.

The minimum future lease payments under these leases for the next five years are:

Year Ended December 31, Real Property

2011 $ 168,000

2012 168,000

2013 168,000

2014 168,000

2015 168,000

Total five year minimum lease payments $ 840,000

The lease generally provides that insurance, maintenance and tax expenses are obligations of the Company. It is expected that in the normal course of business, leases that expire will be renewed or replaced by leases on other properties.

During 2011, the restaurant was closed for renovation starting in February 2011 and reopening in May 2011. The Company paid a construction security deposit of $15,000 prior to construction. The Company expects the deposit to be refunded in 2012.

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Short-Term Notes Payable (Details Narrative)

Sep. 30, 2012

Debt Disclosure [Abstract]

Interest Rate for Short Term Notes Payable 6.50%

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Estimated Economic Useful Lives Of The Related Assets (Details)

Sep. 30, 2012

Equipment | Maximum

Useful Lives 5 years

Equipment | Minimum

Useful Lives 5 years

Computer Equipment | Maximum

Useful Lives 3 years

Computer Equipment | Minimum

Useful Lives 3 years

Leasehold Improvement | Maximum

Useful Lives 15 years

Leasehold Improvement | Minimum

Useful Lives 8 years

Furniture and Fixtures | Maximum

Useful Lives 10 years

Furniture and Fixtures | Minimum

Useful Lives 5 years

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Organization and Summary of Significant Accounting Policies (Tables)
9 Months Ended

Sep. 30, 2012

Organization And Summary Of Significant Accounting Policies Tables

Estimated Economic Useful Lives of the Related Assets
Office furniture, equipment and leasehold improvements are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows:

Furniture & fixtures 5-10 years

Equipment 5- 7 years

Computer equipment 3 years

Leasehold improvements 8-15 years

Schedule of Gross Unrealized Gain/Loss on Securities
Investments in securities are summarized as follows:

September 30, 2012

Gross Gross

Unrealized Unrealized Fair

Gain Loss Value

Trading securities $ 100,943 $ - $ 133,392

Available-for-sale securities $ 103,130 $ $ 306,130

December 31, 2011

Gross Gross

Unrealized Unrealized Fair

Gain Loss Value

Trading securities $ - $ 105,026 $ 268,163

Available-for-sale securities $ 112,660 $ - $ 226,160

Schedule of Gross Realized Gain/Loss on Securities
Realized Gains and losses are determined on the basis of specific identification. During the nine months ended September 30, 2012 and 2011, sales proceeds and gross realized gains and losses on securities classified as available-for-sale securities and trading securities were:

For the nine months ended

September 30,

2012 2011

Trading securities:

Sales Proceeds $ 285,534 $ 667,451

Gross Realized Losses $ 79,987 $ -

Gross Realized Gains $ - $ 59,302

Available-for-sale securities:

Sale Proceeds $ - $ -

Gross Realized Losses $ - $ -

Gross Realized Gains $ - $ -

Schedule of Fair Value of Assets Measured on Recurring Basis
The following table discloses the assets measured at fair value on a recurring basis and the methods used to determine fair value:

Fair Value Measurements at Reporting Date Using

Quoted Prices Significant Significant

in Active Other Unobservable

Fair Value at Markets Observable Inputs Inputs

September 30, 2012 (Level 1) (Level 2) (Level 3)

Trading securities $ 133,392 $ 133,392 $ - $ -

Available-for-sale securities $ 306,130 $ 306,130 $ - $ -

Total $ 439,522 $ 439,522 $ - $ -

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NOTE 8 - CONVERTIBLE PREFERRED STOCK
9 Months Ended

Sep. 30, 2012

Equity [Abstract]

NOTE 8 - CONVERTIBLE PREFERRED STOCK

NOTE 8 - CONVERTIBLE PREFERRED STOCK

The Series E Convertible Preferred Stock carries the following rights and preferences;

* No dividends.

* Convertible to common stock at the average closing bid price for the Company’s common stock for the 5 trading days prior to the conversion date, and is adjustable to prevent dilution. (Convertible to 31,645,570 common shares at September 30, 2012).

* Convertible at the Option of the Company at par value only after repayment of the shareholder loans from Joseph Fiore and subject to the holder’s option to convert.

* Entitled to vote 1,000 votes per share of Series E Convertible Preferred Shares.

* Entitled to liquidation preference at par value.

* Is senior to all other share of preferred or common shares issued past, present and future.

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The Company and Summary of Significant Accounting (Policies)
9 Months Ended

Sep. 30, 2012

Accounting Policies [Abstract]

Interim Financial Statements
Interim Financial Statements

The unaudited financial statements as of September 30, 2012 and for the three and nine month periods ended September 30, 2012 and 2011 reflect, in the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to fairly state the financial position and results of operations for the nine months. Operating results for interim periods are not necessarily indicative of the results which can be expected for full years.

Organization
Organization

Eat At Joe’s Ltd. (Company) was incorporated on January 6, 1988, under the laws of the State of Delaware, as a wholly-owned subsidiary of Debbie Reynolds Hotel and Casino, Inc. (DRHC) (formerly Halter Venture Corporation or Halter Racing Stables, Inc.) a publicly-owned corporation. DRHC caused the Company to register 1,777,000 shares of its initial 12,450,000 issued and outstanding shares of common stock with the Securities and Exchange Commission on Form S-18. DRHC then distributed the registered shares to DRHC stockholders.

During the period September 30, 1988 to December 31, 1992, the Company remained in the development stage while attempting to enter the mining industry. The Company acquired certain unpatented mining claims and related equipment necessary to mine, extract, process and otherwise explore for kaolin clay, silica, feldspar, precious metals, antimony and other commercial minerals from its majority stockholder and other unrelated third-parties. The Company was unsuccessful in these start-up efforts and all activity was ceased during 1992 as a result of foreclosure on various loans in default and/or the abandonment of all assets. From 1992 until 1996 the Company had no operations, assets or liabilities.

On July 29, 2003, the Board of Directors Resolved to change the authorized capital stock from 50,000,000 common shares to 250,000,000 common shares. There was no change to the par value.

Basis Of Presentation

Basis of Presentation

The Company’s consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The consolidated financial statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.

The Company has incurred a net loss for the nine months ended September 30, 2012 and 2011 of $166,436 and $187,750, respectively, and the Company provided (used) cash from operations of ($69,027) and $3,332, respectively. As of September 30, 2012, the Company had a working capital deficit of $3,916,368. These conditions raise substantial doubt as to the Company's ability to continue as a going concern.

The Company's continued existence is dependent upon its ability to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company.

Management plans include opening one new restaurant during the next twelve months and obtaining additional financing to fund payment of obligations and to provide working capital for operations and to finance future growth. The Company is actively pursuing alternative financing and has had discussions with various third parties, although no firm commitments have been obtained. In the interim, shareholders of the Company have committed to meeting its operating expenses. Management believes these efforts will generate sufficient cash flows from future operations to pay the Company’s obligations and realize other assets. There is no assurance any of these transactions will occur.

Nature Of Business
Nature of Business

The Company is developing, owns and operates theme restaurants styled in an “American Diner” atmosphere.

Consolidation Principles
Principles of Consolidation

The consolidated financial statements include the accounts of Eat At Joe’s, LTD. and its wholly-owned subsidiaries, E.A.J. Hold, Inc., a Nevada corporation (“Hold”), E.A.J. PHL Airport, Inc., a Pennsylvania corporation, E.A.J. Shoppes, Inc., a Nevada corporation, E.A.J. Cherry Hill, Inc., a Nevada corporation, E.A.J. Neshaminy, Inc., a Nevada corporation, E.A.J. PM, Inc., a Nevada corporation, E.A.J. Echelon, Inc., a Nevada corporation, E.A.J. Market East, Inc., a Nevada corporation, E.A.J. MO, Inc., a Nevada corporation, Branded Restaurant Group, Inc. (formerly E.A.J. Syracuse, Inc.), a Nevada corporation, E.A.J. Walnut Street, Inc., a Nevada corporation, E.A.J. Owings, Inc., a Nevada corporation, and 1398926 Ontario, Inc. and 1337855 Ontario, Inc., British Columbia corporations. All significant intercompany accounts and transactions have been eliminated.

On January 29, 2010, the Company filed certificates of dissolution with the State of Nevada for E.A.J. Echelon, Inc., E.A.J. Owings, Inc., and Regency Communications Group, Inc. (formerly E.A.J. Neshaminy, Inc.).

On April 14, 2011, the Company filed certificates of dissolution with the State of Nevada for E.A.J. Hold, Inc., E.A.J. PM, Inc., and Branded Restaurant Group, Inc. (formerly E.A.J. Syracuse, Inc.).

Inventory
Inventories

Inventories consist of food, paper items and related materials and are stated at the lower of cost (first-in, first-out method) or market.

Revenue Recognition
Revenue Recognition

The Company generates revenue from the sale of food and beverage through its restaurants. Revenue is recognized upon receipt of payment.

Income Taxes
Income Taxes

The Company accounts for income taxes under the provisions of ASC 740 (formerly SFAS No. 109, “Accounting for Income Taxes”). ASC 740 requires recognition of deferred income tax assets and liabilities for the expected future income tax consequences, based on enacted tax laws, of temporary differences between the financial reporting and tax bases of assets and liabilities.

[CashAndCashEquivalentsPolicyTextBlock]
Cash and Cash Equivalents

For purposes of the statement of cash flows, the Company considers all highly liquid debt 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.

Depreciation
Depreciation

Office furniture, equipment and leasehold improvements are stated at cost. Depreciation and amortization are computed using the straight-line method over the estimated economic useful lives of the related assets as follows:

Furniture & fixtures 5-10 years

Equipment 5- 7 years

Computer equipment 3 years

Leasehold improvements 8-15 years

Maintenance and repairs are charged to operations; betterments are capitalized. The cost of property sold or otherwise disposed of and the accumulated depreciation thereon are eliminated from the property and related accumulated depreciation accounts, and any resulting gain or loss is credited or charged to income.

During 2011, the Company remodeled the restaurant and added leasehold improvements totaling $269,669, and purchased new equipment totaling $91,127. The old leasehold improvements of $376,165 and old equipment of $116,954 were removed from service and disposed of; resulting in total cost of the property and the corresponding accumulated depreciation of $493,119 being eliminated from the property and related accumulated depreciation accounts. No gain or loss was recorded on the disposal.

Intangible Asset Amortization
Amortization

Intangible assets consist of a trademark registered with the United States of America Patent and Trademark Office with a registration No. 1575696. Intangible assets are amortized over their estimated useful life of 10 years.

The Company has adopted the Financial Accounting Standards Board ASC 350 (formerly SFAS No., 142, “Goodwill and Other Intangible Assets”). ASC 350 requires, among other things, that companies no longer amortize goodwill, but instead test goodwill for impairment at least annually. In addition, ASC requires that the Company identify reporting units for the purposes of assessing potential future impairments of goodwill, reassess the useful lives of other existing recognized intangible assets, and cease amortization of intangible assets with an indefinite useful life. An intangible asset with an indefinite useful life should be tested for impairment in accordance with the guidance in ASC 350.

The Company has adopted Financial Accounting Standards Board ASC 360 (formerly Statement No. 144). ASC 360 requires that long-lived assets, such as property, plant, and equipment, and purchased intangibles subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.

Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and are no longer depreciated. The assets and liabilities of a disposed group classified as held for sale would be presented separately in the appropriate asset and liability sections of the balance sheet.

Goodwill and Other Intangible Assets The Company has adopted the Financial Accounting Standards Board ASC 350 (formerly SFAS No., 142, “Goodwill and Other Intangible Assets”). ASC 350 requires, among other things, that companies no longer amortize goodwill, but instead test goodwill for impairment at least annually. In addition, ASC requires that the Company identify reporting units for the purposes of assessing potential future impairments of goodwill, reassess the useful lives of other existing recognized intangible assets, and cease amortization of intangible assets with an indefinite useful life. An intangible asset with an indefinite useful life should be tested for impairment in accordance with the guidance in ASC 350.

Impairement of Long Lived Assets
The Company has adopted Financial Accounting Standards Board ASC 360 (formerly Statement No. 144). ASC 360 requires that long-lived assets, such as property, plant, and equipment, and purchased intangibles subject to amortization, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset.

Recent Accounting Standard
Recent Accounting Standards

In December 2011, FASB issued ASU 2011-12 “Comprehensive Income (Topic 220).” In order to defer only those changes in Update 2011-05 that relate to the presentation of reclassification adjustments, the paragraphs in this Update supersede certain pending paragraphs in Update 2011-05. The amendments are being made to allow the Board time to re-deliberate whether to present on the face of the financial statements the effects of reclassifications out of accumulated other comprehensive income on the components of net income and other comprehensive income for all periods presented. While the Board is considering the operational concerns about the presentation requirements for reclassification adjustments and the needs of financial statement users for additional information about reclassification adjustments, entities should continue to report reclassifications out of accumulated other comprehensive income consistent with the presentation requirements in effect before Update 2011-05.All other requirements in Update 2011-05 are not affected by this Update, including the requirement to report comprehensive income either in a single continuous financial statement or in two separate but consecutive financial statements. Public entities should apply these requirements for fiscal years, and interim periods within those years, beginning after December 15, 2011. Management does not expect the adoption of ASU 2011-11 to have a material effect on the Company’s financial position, results of operations or cash flows.

In June 2011, FASB issued ASU 2011-05 “Comprehensive Income (Topic 220).” Under the amendments in this Update, an entity has the option to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. In both choices, an entity is required to present each component of net income along with total net income, each component of other comprehensive income along with a total for other comprehensive income, and a total amount for comprehensive income. In a single continuous statement, the entity is required to present the components of net income and total net income, the components of other comprehensive income and a total for other comprehensive income, along with the total of comprehensive income in that statement. In the two-statement approach, an entity is required to present components of net income and total net income in the statement of net income. The statement of other comprehensive income should immediately follow the statement of net income and include the components of other comprehensive income and a total for other comprehensive income, along with a total for comprehensive income. The amendments in this Update should be applied retrospectively. For public entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011. Early adoption is permitted. The amendments do not require any transition disclosures. Management elected early adoption and has presented the total of comprehensive income, the components of net income, and the components of other comprehensive income in a single continuous statement of comprehensive income.



In May 2011, FASB issued ASU 2011-04 “Fair Value Measurement (Topic 820).” The amendments in ASU 2011-04 change the wording used to describe the requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements. The amendments include (1) those that clarify the Board's intent about the application of existing fair value measurement and disclosure requirements and (2) those that change a particular principle or requirement for measuring fair value or for disclosing information about fair value measurements. In addition, to improve consistency in application across jurisdictions some changes in wording are necessary to ensure that U.S. GAAP and IFRS fair value measurement and disclosure requirements are described in the same way (for example, using the word shall rather than should to describe the requirements in U.S. GAAP). The amendments that clarify the Board's intent about the application of existing fair value measurement and disclosure requirements include (a) the application of the highest and best use and valuation premise concepts, (b) measuring the fair value of an instrument classified in a reporting entity's shareholders' equity, and (c) disclosures about fair value measurements that clarify that a reporting entity should disclose quantitative information about the unobservable inputs used in a fair value measurement that is categorized within Level 3 of the fair value hierarchy. The amendments in this Update that change a particular principle or requirement for measuring fair value or disclosing information about fair value measurements include (a) measuring the fair value of financial instruments that are managed within a portfolio, (b) application of premiums and discounts in a fair value measurement, and (c) additional disclosures about fair value measurements that expand the disclosures about fair value measurements. The amendments in ASU 2011-04 are to be applied prospectively. For public entities, the amendments are effective during interim and annual periods beginning after December 15, 2011. Early application by public entities is not permitted. The Company does not expect the provisions of ASU 2010-29 to have a material effect on its financial position, results of operations or cash flows.

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

Earning (Loss) Per Share
Earnings (Loss) Per Share

Basic loss per share has been computed by dividing the loss for the year applicable to the common stockholders by the weighted average number of common shares outstanding during the years.

Diluted net income per common share was calculated based on an increased number of shares that would be outstanding assuming that the preferred shares were converted to 31,645,570 and 10,000,000 common shares as of September 30, 2012 and 2011, respectively. The effect of outstanding common stock equivalents are anti-dilutive for 2011 and are thus not considered.

Pervasiveness Estimate
Pervasiveness 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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Concentration of Credit Risk
Concentration of Credit Risk

The Company has no significant off-balance-sheet concentrations of credit risk such as foreign exchange contracts, options contracts or other foreign hedging arrangements. The Company maintains the majority of its cash balances with one financial institution, in the form of demand deposits. At September 30, 2012, the Company had cash deposits in one financial institution that were above FDIC limits of $250,000.

Reclassifications
Reclassifications

Certain reclassifications have been made in the 2011 financial statements to conform with the 2012 presentation.

Fair Value of Financial Instruments
Fair Value of Financial Instruments

The carrying value of the Company's financial instruments, including receivables and accounts payable and accrued liabilities at September 30, 2012 and December 31, 2011 approximates their fair values due to the short-term nature of these financial instruments. The carrying values of trading securities and available for sale securities are based on quoted market prices.

Investment in Marketable Securities
Investment in Marketable Securities

The Company’s securities investments that are bought and held for an indefinite period of time are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income. All of the Company’s available-for-sale are marketable securities and have no maturity date.

The Company’s securities investments that are bought and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period included in earnings.

Investments in securities are summarized as follows:

September 30, 2012

Gross Gross

Unrealized Unrealized Fair

Gain Loss Value

Trading securities $ 100,943 $ - $ 133,392

Available-for-sale securities $ 103,130 $ $ 306,130

December 31, 2011

Gross Gross

Unrealized Unrealized Fair

Gain Loss Value

Trading securities $ - $ 105,026 $ 268,163

Available-for-sale securities $ 112,660 $ - $ 226,160

Results of operations for the nine months ended September 30, 2012 includes a gain of $100,943 on unrealized holding gains on trading securities. Results of operations for the nine months ended September 30, 2011 includes a charge of $156,096 for unrealized holding losses on trading securities. For the nine months ended September 30, 2012, other comprehensive income includes a loss of $9,530 for unrealized holding losses on available-for-sale securities. For the nine months ended September 31, 2011, other comprehensive income includes a gain of $145,840 for unrealized holding gains on available-for-sale securities.

Realized Gains and losses are determined on the basis of specific identification. During the nine months ended September 30, 2012 and 2011, sales proceeds and gross realized gains and losses on securities classified as available-for-sale securities and trading securities were:

For the nine months ended

September 30,

2012 2011

Trading securities:

Sales Proceeds $ 285,534 $ 667,451

Gross Realized Losses $ 79,987 $ -

Gross Realized Gains $ - $ 59,302

Available-for-sale securities:

Sale Proceeds $ - $ -

Gross Realized Losses $ - $ -

Gross Realized Gains $ - $ -

The following table discloses the assets measured at fair value on a recurring basis and the methods used to determine fair value:

Fair Value Measurements at Reporting Date Using

Quoted Prices Significant Significant

in Active Other Unobservable

Fair Value at Markets Observable Inputs Inputs

September 30, 2012 (Level 1) (Level 2) (Level 3)

Trading securities $ 133,392 $ 133,392 $ - $ -

Available-for-sale securities $ 306,130 $ 306,130 $ - $ -

Total $ 439,522 $ 439,522 $ - $ -

Generally, for all trading securities and available-for-sale securities, fair value is determined by reference to quoted market prices.

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Income Taxes (Tables)
9 Months Ended

Sep. 30, 2012

Income Taxes Tables

Schedule of Tax Assets
he Company has the following tax assets:

December 31, December 31,

2011 2010

Net Operating Losses $ 1,768,000 $ 1,836,000

Depreciation and Other (21,340) 93,840

Valuation Allowance (1,746,660) (1,929,840)

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December 31, December 31,

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Sep. 30, 2012

Sep. 30, 2011

Available For Sale Securities | Gross Realized Gains

Sale Proceeds, realized gains and losses on securities $ 0 $ 0

Available For Sale Securities | Sale Proceeds

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Available For Sale Securities | Gross Realized Losses

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Schedule Of Components Of Income Tax Expense Benefit (Details Narrative) (USD $)
3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended

Sep. 30, 2012

Jun. 30, 2012

Sep. 30, 2011

Jun. 30, 2011

Jun. 30, 2012

Jun. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

Dec. 31, 2011

Dec. 31, 2010

Deferred Income Tax Expense (Benefit) [Abstract]

Provision (Benefit) at US Statutory Rate $ (52,200) $ (213,000)

Net Operating Losses (28,296) (51,418) 18,898 22,926 (55,540) (2,288) (83,836) 16,610 80,240 (12,600)

Depreciation and Other 155,140 234,100

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Statements of Cash Flows (USD $)
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Sep. 30, 2011

Cash Flows From Operating Activities

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Depreciation and amortization 37,695 15,811

Unrealized (gain) loss on trading securities (100,943) 156,096

(Gain) Loss on sale of marketable securities 79,987 (59,302)

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Decrease (Increase) in prepaid expense 68 0

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(Decrease) Increase in accrued interest payable 104,757 110,090

(Decrease) Increase in accounts payable and accrued liabilities (25,538) (17,311)

Net Cash Provided by (Used) in Operating Activities (69,027) 3,332

Cash Flows From Investing Activities

Purchases of trading securities (91,807) (320,360)

Purchases of available-for-sale securities (127,500) (15,000)

Proceeds from sale of trading securities 285,534 667,451

Proceeds from sale of available-for-sale securities 0 0

Purchase of property and equipment (7,789) (351,796)

Net Cash Provided (Used) by Investing Activities 58,438 (19,705)

Cash Flows From Financing Activities

Repayment of notes, advances and related party payables (252,000) (295,000)

Net Cash Provided (Used) by Financing Activities (252,000) (295,000)

Increase (Decrease) in Cash (262,589) (311,373)

Cash at beginning of period 712,648 1,212,018

Cash at end of period 450,059 900,645

Supplemental Disclosure of Interest and Income Taxes Paid

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Income taxes paid during the period 0 0

Marketable securities acquired through related party notes and contributed capital 0 700,000

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NOTE 5 - RELATED PARTY TRANSACTIONS
9 Months Ended

Sep. 30, 2012

Related Party Transactions [Abstract]

NOTE 5 - RELATED PARTY TRANSACTIONS
NOTE 5 - RELATED PARTY TRANSACTIONS

During 2011 and 2010, Joseph Fiore, C.E.O. of the Company, and Berkshire Capital, which is controlled by Mr. Fiore, paid expenses and made advances to the Company. All expenses paid on behalf of the company have been recorded in the consolidated statements of operations for the period incurred. As of September 30, 2012 and December 31, 2011, $1,495,271 and $1,442,889 (including accrued interest at 6%) in advances was due to these related parties.

On August 8, 2003, the Board resolved to enter into an agreement with Berkshire Capital Management Co. Inc., a related party, for the purpose of utilizing the Company’s tax loss carry forward to sell Berkshire’s acquired free trading stock in other public companies. As of September 30, 2012 and December 31, 2011, related party accounts payable include $0 and $8,784, respectively, due to Berkshire Capital.

On May 16, 2007, the Company acquired 3,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $210,000, carrying an interest rate of 6% A.P.R. During the year ended December 31, 2010, the Company paid $210,000 towards this loan. At September 30, 2012 and December 31, 2011, $24,405 and $46,545, respectively was due on this loan.

On September 14, 2007, the Company acquired 1,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $125,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $171,598 and $164,066 was due on this loan, respectively.

On July 17, 2007, the Company acquired 3,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $465,000, carrying an interest rate of 6% A.P.R. On January 8, 2008, $375,156 was paid on this note. At September 30, 2012 and December 31, 2011, $137,801 and $131,096 was due on this loan, respectively.

On August 22, 2007, the Company acquired 2,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $160,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $218,302 and $207,681 was due on this loan, respectively.

On September 20, 2007, the Company acquired 1,000,000 shares of International Oil & Gas Holdings Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $55,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $74,309 and $71,047, respectively, was due on this loan.

On January 11, 2008, the Company acquired 1,000,000 shares of Sustainable Power Corp from Berkshire Capital Management in exchange for a demand note in the amount of $47,000, carrying an interest rate of 6% A.P.R. On April 30, 2012 and May 15, 2012 the Company paid back $30,000 and $20,000, respectively. During the third quarter the remaining balance was paid. At September 30, 2012 and December 31, 2011, $0 and $59,611, respectively, was due on this loan.

On February 29, 2008, the Company acquired 2,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $126,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $166,589 and $158,494, respectively, was due on this loan.

On April 24, 2008, the Company acquired 2,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $71,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $92,574 and $88,510, respectively, was due on this loan.

On April 24, 2008, the Company acquired 862,500 shares of EFoodSafety.Com from Berkshire Capital Management in exchange for a demand note in the amount of $163,875, carrying an interest rate of 6% A.P.R. On March 26, 2010, $30,000 was paid on this note. On March 31, 2012, $61,464 was paid on this note. During the quarter ended September 30, 2012 $86,216 was paid on this note. At September 30, 2012 and December 31, 2011, $28,414 and $170,970, respectively, was due on this loan.

On July 1, 2008, the Company acquired 2,000,000 shares of Sustainable Power Corp. from Berkshire Capital Management in exchange for a demand note in the amount of $63,000, carrying an interest rate of 6% A.P.R. At September 30, 2012 and December 31, 2011, $81,242 and $77,676, respectively, was due on this loan.

On November 18, 2009, the Company acquired 5,000,000 share of Nuvilex, Inc. from Berkshire Capital Management in exchange for a note payable in the amount of $150,000. The note is due in three years and carries an interest rate of 6% A.P.R. During the 4^th quarter of 2011, this note was paid in full.

On October 19, 2010, the Company acquired 171,400 shares of Diamond Ranch Foods from Berkshire Capital Management in exchange for a note payable in the amount of $50,000. The market value of the shares on October 19, 2010 was $1.05 per share, for a total value of $179,970. As part of this transaction, the Company recorded contributed capital of $129,970, which was the difference in the value of the shares and note payable. The note is due in three years and carries an interest rate of 6% A.P.R. During the 4^th quarter of 2011, this note was paid in full.

On May 17, 2011, the Company acquired 3,000,000 shares of Nuvilex, Inc. from Berkshire Capital Management in exchange for a note payable in the amount of $10,000. The market value of the shares on May 17, 2011 was $0.07 per share, for a total value of $210,000. As part of this transaction, the Company recorded contributed capital of $200,000, which was the difference in the value of the shares and the note payable. The note is due on demand and carries an interest rate of 6% A.P.R. On March 31, 2012, this note was paid in full. At September 30, 2012 and December 31, 2011, $0 and $10,379, respectively, was due on this loan.

A summary of the above related party transactions is presented below.

Related Party Date of loan September 30, 2012 December 31, 2011

Joseph Fiore 2010 & 2011 $ 1,495,271 $ 1,442,889

Berkshire Capital Management May 16, 2007 24,405 46,545

Berkshire Capital Management September 14, 2007 171,598 164,066

Berkshire Capital Management July 17, 2007 137,801 131,096

Berkshire Capital Management August 22, 2007 218,302 207,681

Berkshire Capital Management September 20, 2007 74,309 71,047

Berkshire Capital Management January 11, 2008 0 59,611

Berkshire Capital Management February 29, 2008 166,589 158,494

Berkshire Capital Management April 24, 2008 92,574 88,510

Berkshire Capital Management April 24, 2008 28,414 170,970

Berkshire Capital Management July 1, 2008 81,242 77,676

Berkshire Capital Management November 18, 2009 - -

Berkshire Capital Management October 19, 2010 - -

Berkshire Capital Management May 17, 2011 - 10,379

$ 2,490,505 $ 2,628,964

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Related Party Transactions (Details) (USD $)

Sep. 30, 2012

Dec. 31, 2011

Mar. 31, 2012

Diamond Ranch Foods

Dec. 31, 2011

Diamond Ranch Foods

Dec. 31, 2010

Diamond Ranch Foods

Oct. 19, 2010

Diamond Ranch Foods

Mar. 31, 2012

Nuvilex Inc

Dec. 31, 2011

Nuvilex Inc

May 17, 2011

Nuvilex Inc

Dec. 31, 2010

Nuvilex Inc

Nov. 18, 2009

Nuvilex Inc

Mar. 31, 2012

Sustainable Power Corp

Dec. 31, 2011

Sustainable Power Corp

Dec. 31, 2010

Sustainable Power Corp

Jul. 01, 2008

Sustainable Power Corp

Apr. 24, 2008

Sustainable Power Corp

Feb. 29, 2008

Sustainable Power Corp

Jan. 11, 2008

Sustainable Power Corp

May 16, 2007

Sustainable Power Corp

Mar. 31, 2012

EFoodSafety.Com

Dec. 31, 2011

EFoodSafety.Com

Apr. 24, 2008

EFoodSafety.Com

Mar. 31, 2012

International Oil And Gas Holding Corp

Dec. 31, 2011

International Oil And Gas Holding Corp

Jan. 08, 2008

International Oil And Gas Holding Corp

Sep. 20, 2007

International Oil And Gas Holding Corp

Sep. 14, 2007

International Oil And Gas Holding Corp

Aug. 22, 2007

International Oil And Gas Holding Corp

Jul. 17, 2007

International Oil And Gas Holding Corp

Sep. 30, 2012

JosephFioreMember

Dec. 31, 2011

JosephFioreMember

Sep. 30, 2012

BerkshireCapitalManagmentMember

Dec. 31, 2011

BerkshireCapitalManagementMember

Shares Purchased, Shares 171,400 3,000,000 5,000,000 2,000,000 2,000,000 2,000,000 1,000,000 3,000,000 862,500 1,000,000 1,000,000 2,000,000 3,000,000

Shares Purchased, Value $ 50,000 $ 10,000 $ 150,000 $ 63,000 $ 71,000 $ 126,000 $ 47,000 $ 210,000 $ 163,875 $ 55,000 $ 125,000 $ 160,000 $ 465,000

Demand Note Payable 0 50,601 0 10,379 160,364 437,330 430,835 112,083 170,970 584,261 573,890

Loan paid 50,000 10,000 150,000 210,000 61,464 375,156

Interest rate on demand notes 6.00% 6.00% 6.00% 6.00% 6.00%

Market Value Of Shares, Per Share $ 1.05 $ 0.07

Market Value Of Shares, Value 179,970 210,000

Contibuted Capital 13,570,485 13,570,485 129,970 200,000

Common Stock Issued, Shares 106,577,710 106,577,710

Advances Due To Related Parties 1,477,549 1,442,889

Interest Rate On Advances Due To Related Parties 6.00%

Related party notes payable $ 2,490,505 $ 2,628,964 $ 1,495,271 $ 1,442,889 $ 995,234 $ 1,186,075

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Schedule Of Gross Unrealized Gainloss On Securities Details

Trading Securities, Gross Unrealized Gain $ 100,943 $ 0

Trading Securities, Gross Unrealized Loss 0 105,026

Trading Securities, Fair Value 133,392 268,163

Available For Sale Securities, Gross Unrealized Loss 9,530 112,660

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Minimum Future Lease Payments (Details) (USD $)	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Notes to Financial Statements
Minimum Future Lease Payments, Real Property	$ 168,000	$ 168,000	$ 168,000	$ 168,000	$ 168,000
Total Five Year Minimum Lease Payments	$ 840,000

Rent And Lease Expense (Details Narrative) (USD $)	9 Months Ended
Rent And Lease Expense (Details Narrative) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Notes to Financial Statements
Basic Rent Per Month Under Lease	$ 14,000
Construction Security Deposit	$ 15,000	$ 15,000

Convertible Debentures (Details) (USD $)	Jul. 31, 2008	Sep. 02, 1998	Sep. 02, 1998 8% Convertible Debentures	Jul. 31, 1998 8% Convertible Debentures
Convertible Debenture Issue Value	$ 1,500,000	$ 1,500,000	$ 900,000	$ 600,000
Issue Cost		$ 156,551	$ 156,551
Fixed Conversion price per share to common stock			$ 1.82	$ 1.61
Redemption After (in Years)			3 years	3 years
Redemption Percentage			130.00%	130.00%

Balance Sheets (USD $)	Sep. 30, 2012	Dec. 31, 2011
Current Assets:
Cash and cash equivalents	$ 450,059	$ 712,648
Receivables	11,494	12,877
Inventory	12,100	12,100
Prepaid expense	17,719	17,787
Security Deposit	15,000	15,000
Trading securities	133,392	268,163
Available-for-sale securities	306,130	226,160
Total Current Assets	945,894	1,264,735
Property and equipment:
Equipment	105,383	97,594
Furniture & Fixtures	3,964	3,964
Leasehold improvements	274,637	274,637
Less accumulated depreciation	(73,042)	(35,347)
Total Property & Equipment	310,942	340,848
TOTAL ASSETS	1,256,836	1,605,583
Current Liabilities:
Accounts payable and accrued liabilities	155,185	180,723
Related party accounts payable	0	8,784
Short-term notes payable	172,870	172,870
Related party notes payable	2,490,505	2,628,964
Convertible debentures	2,043,702	2,043,702
Total Current Liabilities	4,862,262	5,035,043
Total Liabilities	4,862,262	5,035,043
Common stock	10,658	10,658
Additional paid-in capital	13,570,485	13,570,485
Unrealized gain (loss) on available-for-sale securities	103,130	112,660
Retained deficit	(17,289,701)	(17,123,265)
Total Stockholders’ Deficit	(3,605,426)	(3,429,460)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	1,256,836	1,605,583
Series E Preferred Stock
Current Liabilities:
Preferred stock	$ 2	$ 2

Schedule Of Fair Value Of Assets Measured On Recurring Basis (Details) (USD $)	Sep. 30, 2012
Fair Value Measurements Using Quoted Prices In Active Markets
Trading Securities	$ 133,392
Available For Sale Securities	306,130
Fair Value Of Securities, Total	439,522
Fair Value Measurements Using Significant Other Observable Inputs
Trading Securities	0
Available For Sale Securities	0
Fair Value Of Securities, Total	0
Fair Value Measurements Using Significant Unobservable Inputs
Trading Securities	0
Available For Sale Securities	0
Fair Value Of Securities, Total	0
Estimated Fair Value
Trading Securities	133,392
Available For Sale Securities	306,130
Fair Value Of Securities, Total	$ 439,522

Income Taxes (Details Narrative) (USD $)	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Net Operating Loss Carryforwards For Income Tax Reporting Purposes	$ 5,200,000

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	106,577,710	106,577,710
Series E Preferred Stock
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, issued	20,000	20,000

Document and Entity Information (USD $)	9 Months Ended
Document and Entity Information (USD $)	Sep. 30, 2012	Nov. 12, 2012	Jun. 30, 2012
Document And Entity Information
Entity Registrant Name	EAT AT JOES LTD
Entity Central Index Key	0000829325
Document Type	10-Q
Document Period End Date	Sep. 30, 2012
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?	No
Entity Filer Category	Smaller Reporting Company
Entity Public Float			$ 435,824
Entity Common Stock, Shares Outstanding		106,577,710
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2012

Organization And Summary Of Significant Accounting Policies (Details Narrative) (USD $)	12 Months Ended
	Dec. 31, 2011	Sep. 30, 2012	Sep. 30, 2011	Jul. 29, 2003	Jan. 06, 1988
Organization And Summary Of Significant Accounting Policies Details Narrative
Capital Stock, Authorized	250,000,000	250,000,000			50,000,000
Shares Of Common Stock Initially Issued And Outstanding					12,450,000
Shares Of Common Stock Registered With SEC					1,777,000
Change In Authorized Capital Stock				250,000,000
Working Capital Deficit		$ 3,916,368
Leasehold Improvement	269,669
Purchase Of New Equipment	91,127
Leasehold Improvement Disposal	376,165
Equipment Disposal	116,954
Leasehold and Equipment Disposed	(35,347)	(73,042)
Conversion Of Preferred Shares Into Common Shares		31,645,570	10,000,000
FDIC Limit Of Cash Deposits		$ 250,000

Statements of Operations (USD $)	3 Months Ended		9 Months Ended
Statements of Operations (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Income Statement [Abstract]
Revenues	$ 269,570	$ 400,967	$ 872,042	$ 735,940
Cost of Revenues	87,862	124,227	272,003	209,162
Gross Margin	181,708	276,740	600,039	526,778
Expenses
Labor and Related Expenses	66,742	96,496	255,231	229,535
Rent	78,570	71,887	184,157	127,731
Depreciation and Amortization	12,814	12,226	37,695	15,811
Other General and Administrative	51,878	77,233	206,792	137,091
Total Operating Expenses	210,004	257,842	683,875	510,168
Net Operating Income (Loss)	(28,296)	18,898	(83,836)	16,610
Other Income (Expense)
Interest income	278	580	1,201	2,497
Dividend income	0	16	0	27
Interest expense	(35,580)	(35,955)	(104,757)	(110,090)
Unrealized gain (loss) on Trading securities	(79,678)	(80,443)	100,943	(156,096)
Gain (Loss) on sale of Marketable Securities	(1,378)	(102,775)	(79,987)	59,302
Net Other Income (Expense)	(116,358)	(218,577)	(82,600)	(204,360)
Net Income (Loss) Before Income Taxes	(144,654)	(199,679)	(166,436)	(187,750)
Income Tax (Expense) Benefit	0	0	0	0
Net Income (Loss)	(144,654)	(199,679)	(166,436)	(187,750)
Other Comprehensive Income (Loss)
Unrealized gain (loss) on available-for-sale securities	(157,250)	(8,680)	(9,530)	145,840
Comprehensive Income (Loss)	$ (301,904)	$ (208,359)	$ (175,966)	$ (41,910)
Basic & Diluted Income (Loss) Per Common Share:	$ 0	$ 0	$ 0	$ 0
Weighted Average Common Shares	106,577,710	106,577,710	106,577,710	106,577,710

Short-Term Notes Payable (Details Narrative)	Sep. 30, 2012
Debt Disclosure [Abstract]
Interest Rate for Short Term Notes Payable	6.50%

Estimated Economic Useful Lives Of The Related Assets (Details)	Sep. 30, 2012
Equipment \| Maximum
Useful Lives	5 years
Equipment \| Minimum
Useful Lives	5 years
Computer Equipment \| Maximum
Useful Lives	3 years
Computer Equipment \| Minimum
Useful Lives	3 years
Leasehold Improvement \| Maximum
Useful Lives	15 years
Leasehold Improvement \| Minimum
Useful Lives	8 years
Furniture and Fixtures \| Maximum
Useful Lives	10 years
Furniture and Fixtures \| Minimum
Useful Lives	5 years

Schedule Of Gross Realized Gain\Loss On Securities (Details) (USD $)	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Available For Sale Securities \| Gross Realized Gains
Sale Proceeds, realized gains and losses on securities	$ 0	$ 0
Available For Sale Securities \| Sale Proceeds
Sale Proceeds, realized gains and losses on securities	0	0
Available For Sale Securities \| Gross Realized Losses
Sale Proceeds, realized gains and losses on securities	0	59,302
Trading Securities \| Gross Realized Gains
Sale Proceeds, realized gains and losses on securities	0	0
Trading Securities \| Sale Proceeds
Sale Proceeds, realized gains and losses on securities	299,521	667,451
Trading Securities \| Gross Realized Losses
Sale Proceeds, realized gains and losses on securities	$ (79,987)	$ 0

Statements of Cash Flows (USD $)	9 Months Ended
Statements of Cash Flows (USD $)	Sep. 30, 2012	Sep. 30, 2011
Cash Flows From Operating Activities
Net gain (loss) for the period	$ (166,436)	$ (187,750)
Depreciation and amortization	37,695	15,811
Unrealized (gain) loss on trading securities	(100,943)	156,096
(Gain) Loss on sale of marketable securities	79,987	(59,302)
Decrease (Increase) in receivables	1,383	698
Decrease (Increase) in inventory	0	0
Decrease (Increase) in prepaid expense	68	0
Decrease (Increase) in security deposit	0	(15,000)
(Decrease) Increase in accrued interest payable	104,757	110,090
(Decrease) Increase in accounts payable and accrued liabilities	(25,538)	(17,311)
Net Cash Provided by (Used) in Operating Activities	(69,027)	3,332
Cash Flows From Investing Activities
Purchases of trading securities	(91,807)	(320,360)
Purchases of available-for-sale securities	(127,500)	(15,000)
Proceeds from sale of trading securities	285,534	667,451
Proceeds from sale of available-for-sale securities	0	0
Purchase of property and equipment	(7,789)	(351,796)
Net Cash Provided (Used) by Investing Activities	58,438	(19,705)
Cash Flows From Financing Activities
Repayment of notes, advances and related party payables	(252,000)	(295,000)
Net Cash Provided (Used) by Financing Activities	(252,000)	(295,000)
Increase (Decrease) in Cash	(262,589)	(311,373)
Cash at beginning of period	712,648	1,212,018
Cash at end of period	450,059	900,645
Supplemental Disclosure of Interest and Income Taxes Paid
Interest paid during the period	0	0
Income taxes paid during the period	0	0
Marketable securities acquired through related party notes and contributed capital	0	700,000
Unrealized gain (loss) on trading securities	$ 100,943	$ (156,096)

Related Party Transactions (Details) (USD $)	Sep. 30, 2012	Dec. 31, 2011	Mar. 31, 2012 Diamond Ranch Foods	Dec. 31, 2011 Diamond Ranch Foods	Dec. 31, 2010 Diamond Ranch Foods	Oct. 19, 2010 Diamond Ranch Foods	Mar. 31, 2012 Nuvilex Inc	Dec. 31, 2011 Nuvilex Inc	May 17, 2011 Nuvilex Inc	Dec. 31, 2010 Nuvilex Inc	Nov. 18, 2009 Nuvilex Inc	Mar. 31, 2012 Sustainable Power Corp	Dec. 31, 2011 Sustainable Power Corp	Dec. 31, 2010 Sustainable Power Corp	Jul. 01, 2008 Sustainable Power Corp	Apr. 24, 2008 Sustainable Power Corp	Feb. 29, 2008 Sustainable Power Corp	Jan. 11, 2008 Sustainable Power Corp	May 16, 2007 Sustainable Power Corp	Mar. 31, 2012 EFoodSafety.Com	Dec. 31, 2011 EFoodSafety.Com	Apr. 24, 2008 EFoodSafety.Com	Mar. 31, 2012 International Oil And Gas Holding Corp	Dec. 31, 2011 International Oil And Gas Holding Corp	Jan. 08, 2008 International Oil And Gas Holding Corp	Sep. 20, 2007 International Oil And Gas Holding Corp	Sep. 14, 2007 International Oil And Gas Holding Corp	Aug. 22, 2007 International Oil And Gas Holding Corp	Jul. 17, 2007 International Oil And Gas Holding Corp	Sep. 30, 2012 JosephFioreMember	Dec. 31, 2011 JosephFioreMember	Sep. 30, 2012 BerkshireCapitalManagmentMember	Dec. 31, 2011 BerkshireCapitalManagementMember
Shares Purchased, Shares						171,400			3,000,000		5,000,000				2,000,000	2,000,000	2,000,000	1,000,000	3,000,000			862,500				1,000,000	1,000,000	2,000,000	3,000,000
Shares Purchased, Value						$ 50,000			$ 10,000		$ 150,000				$ 63,000	$ 71,000	$ 126,000	$ 47,000	$ 210,000			$ 163,875				$ 55,000	$ 125,000	$ 160,000	$ 465,000
Demand Note Payable				0	50,601		0	10,379		160,364		437,330	430,835							112,083	170,970		584,261	573,890
Loan paid				50,000			10,000	150,000						210,000						61,464					375,156
Interest rate on demand notes			6.00%				6.00%					6.00%								6.00%			6.00%
Market Value Of Shares, Per Share						$ 1.05			$ 0.07
Market Value Of Shares, Value						179,970			210,000
Contibuted Capital	13,570,485	13,570,485				129,970			200,000
Common Stock Issued, Shares	106,577,710	106,577,710
Advances Due To Related Parties	1,477,549	1,442,889
Interest Rate On Advances Due To Related Parties	6.00%
Related party notes payable	$ 2,490,505	$ 2,628,964																												$ 1,495,271	$ 1,442,889	$ 995,234	$ 1,186,075

Schedule Of Gross Unrealized Gain\Loss On Securities (Details) (USD $)	Sep. 30, 2012	Dec. 31, 2011
Schedule Of Gross Unrealized Gainloss On Securities Details
Trading Securities, Gross Unrealized Gain	$ 100,943	$ 0
Trading Securities, Gross Unrealized Loss	0	105,026
Trading Securities, Fair Value	133,392	268,163
Available For Sale Securities, Gross Unrealized Loss	9,530	112,660
Available For Sale Securities, Gross Unrealized Loss	0	0
Available For Sale Securities, Fair Value	$ 306,130	$ 226,160