10-Q 1 kashin_i10q-013124.htm FORM 10-Q FOR JANUARY 2024
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Table of Contents

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

 

FORM 10-Q

 

 

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

 

For the quarterly period ended January 31, 2024

 

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

 

For the transition period from __________ to__________

  

Commission File Number: 333-161240

  

Kashin, Inc.

(Exact name of registrant as specified in its charter)

 

Nevada   26-4711535
(State or other jurisdiction of incorporation or organization)   (I.R.S. Employer Identification No.)
     
112 North Curry Street, Carson City, NV   89703-4934
(Address of principal executive offices)   (Zip Code)

 

(345) 938-5360

(Registrant’s telephone number, including area code)

 

_____________________________________________________________

(Former name, former address and former fiscal year, if changed since last report)

 

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☐ Yes   ☒ No

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). ☐ Yes   ☒ No

 

Securities registered pursuant to Section 12(b) of the Exchange Act:

 

Title of each class Trading Symbol(s) Name of Exchange where registered
Common Stock N/A N/A

 

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

 

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

 

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

   

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

 

As of January 31, 2024, the Company had 53,560,745 common shares issued and outstanding.

  

 

 

   

 

  

TABLE OF CONTENTS

 

 

PART I—FINANCIAL INFORMATION   4  
         
Item 1. Financial Statements   4  
         
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations   10  
         
Item 3. Quantitative and Qualitative Disclosures About Market Risk   11  
         
Item 4. Controls and Procedures   11  
         
PART II—OTHER INFORMATION   12  
         
Item 1. Legal Proceedings   12  
         
Item 1A. Risk Factors   12  
         
Item 2. Unregistered Sales of Securities and Use of Proceeds   12  
         
Item 3. Defaults Upon Senior Securities   12  
         
Item 4. Mine Safety Disclosures   12  
         
Item 5. Other Information   12  
         
Item 6. Exhibits   12  
         
  SIGNATURES   13  

 

 

 

 2 

 

 


KASHIN, INC.

 

CONDENSED FINANCIAL STATEMENTS

 

January 31, 2024

 

Unaudited

 

 

CONDENSED BALANCE SHEETS   4  
       
CONDENSED STATEMENTS OF OPERATIONS   5  
       
CONDENSED STATEMENTS OF STOCKHOLDERS’ EQUITY   6  
       
CONDENSED STATEMENTS OF CASH FLOWS   7  
       
NOTES TO UNAUDITED CONDENSED INTERIM AUDITED FINANCIAL STATEMENTS   8  

 

 

 

 

 

 

 

 

 

 

 3 

 

 

PART I—FINANCIAL INFORMATION

 

Item 1. Financial Statements.

 

KASHIN, INC.

fka ONE CLEAN PLANET, INC.

 

CONDENSED BALANCE SHEETS

Unaudited

 

         
   January 31, 2024   April 30, 2023 
         
ASSETS          
           
CURRENT ASSETS          
Cash  $13   $– 
TOTAL CURRENT ASSETS  $13   $– 
           
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)          
           
CURRENT LIABILITIES          
Accounts payable and accrued liabilities  $19,475   $1,904 
Other payables   76,493    41,493 
Notes Payable   –    – 
TOTAL CURRENT LIABILITIES  $95,968   $43,398 
           
STOCKHOLDERS’ EQUITY (DEFICIT)          
Capital stock - Authorized 75,000,000 shares of common stock, $0.001 par value, issued and outstanding 53,560,745  $53,561   $53,561 
Additional Paid in Capital   494,303    494,019 
Accumulated deficit   (643,819)   (590,978)
TOTAL STOCKHOLDERS’ EQUITY/(DEFICIT)   (95,955)   (43,398)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY/(DEFICIT)  $13   $– 

 

 

The accompanying notes are an integral part of these financial statements

 

 

 

 4 

 

 

KASHIN, INC.

fka ONE CLEAN PLANET, INC.

 

CONDENSED STATEMENTS OF OPERATIONS

Unaudited

 

                 
  

3 months Period

ended

  

3 months Period

ended

  

9 months Period

ended

  

9 months Period

ended

 
   January 31, 2024   January 31, 2023   January 31, 2024   January 31, 2023 
REVENUE                    
                     
Revenues  $7,000   $–   $7,000   $– 
Total Revenues   7,000    –    7,000    – 
                     
EXPENSES                    
Business Licenses & Permits   –    –    –    – 
Office and general   1,037    457    8,841    3,500 
Professional Fees   19,200    –    51,000    30,375 
Payable Forgiveness   –    –    –    (319)
Total Expenses, before provision of income taxes   20,237    457    59,841    33,556 
                     
Provision for income taxes   –    –    –    – 
                     
NET LOSS  $(13,237)  $(457)  $(52,841)  $(33,556)
                     
BASIC AND DILUTED LOSS PER COMMON SHARE  $–   $–   $–   $– 
                     
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING   53,560,745    53,560,745    53,560,745    53,560,745 

 

 

 

The accompanying notes are an integral part of these financial statements

 

All share and per share information has been retrospectively restated to reflect the 35:1 reverse split

 

 

 

 5 

 

 

KASHIN, INC.

fka ONE CLEAN PLANET, INC.

 

CONDENSED STATEMENTS OF STOCKHOLDERS’ EQUITY

Unaudited

 

                         
   Common Stock   Additional Paid-in   Share Subscriptions   Accumulated     
   Shares   Amount   Capital   Receivable   Deficit   Total 
                         
Balance, April 30, 2022   28,560,745   $28,561   $494,019   $–   $(555,957)  $(33,377)
                               
Net profit for the three months ended July 31, 2022   –    –    –    –    (27,207)   (27,207)
Stock issued new   25,000,000    25,000    –    –    –    25,000 
                               
Balance, July 31, 2022   53,560,745   $53,561   $494,019   $–   $(583,164)  $(35,584)
                               
Net profit for the three months ended October 31, 2022   –    –    –    –    (5,892)   (5,892)
                               
Balance, October 31, 2022   53,560,745   $53,561   $494,019   $–   $(589,056)  $(41,476)
                               
Net profit for the three months ended January 31, 2023   –    –    –    –    (457)   (457)
                               
Balance, January 31, 2023   53,560,745   $53,561   $494,019   $–   $(589,513)  $(41,933)
                               
Net profit for the three months ended April 30, 2023   –    –    –    –    (1,465)   (1,465)
                               
Balance, April 30, 2023   53,560,745   $53,561   $494,019   $–   $(590,978)  $(43,398)
                               
Net profit for the three months ended July 31, 2023   –    –    –    –    (31,030)   (31,030)
                               
Balance, July 31, 2023   53,560,745   $53,561   $494,019   $–   $(622,008)  $(74,428)
                               
Net profit for the three months ended October 31, 2023   –    –    –    –    (8,574)   (8,574)
                               
Balance, October 31, 2023   53,560,745   $53,561   $494,019   $–   $(630,582)  $(83,002)
                               
Additional paid in capital   –    –    284    –    –    284 
Net profit for the three months ended January 31, 2024   –    –    –    –    (13,237)   (13,237)
                               
Balance, January 31, 2024   53,560,745   $53,561   $494,303   $–   $(643,819)  $(95,955)

 

 

The accompanying notes are an integral part of these financial statements

 

All share and per share information has been retrospectively restated to reflect the 35:1 reverse split

 

 

 

 6 

 

 

KASHIN, INC.

fka ONE CLEAN PLANET, INC.

 

CONDENSED STATEMENTS OF CASH FLOWS

Unaudited

 

         
   9 months period   9 months period 
   ended   ended 
   January 31, 2024   January 31, 2023 
OPERATING ACTIVITIES          
Net loss  $(52,841)  $(33,556)
Adjustment to reconcile net loss to net cash used in operating activities:          
Stock issued for consulting services   –    – 
Expenses paid on company’s behalf by related party   34,999    11,885 
Increase (decrease) in accounts payable   17,571    (3,329)
           
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES   (271)   (25,000) 
           
FINANCING ACTIVITIES          
Proceeds from sale of common stock   –    25,000 
Notes Payable   –    – 
Additional Paid in Capital   284    – 
           
NET CASH PROVIDED BY FINANCING ACTIVITIES   284    25,000 
           
NET INCREASE (DECREASE) IN CASH   13    – 
           
CASH, BEGINNING OF PERIOD   –    – 
           
CASH, END OF PERIOD  $13   $– 
           
Supplemental cash flow & noncash financing activities:          
Common stock issued in exchange of payable assignment/settlement  $–   $– 
           
Cash paid for:          
Interest  $–   $– 
Income taxes  $–   $– 

 

 

The accompanying notes are an integral part of these financial statements

 

 

 

 7 

 

 

KASHIN, INC.

NOTES TO THE INTERIM FINANCIAL STATEMENTS

Unaudited

January 31, 2024

 

NOTE 1 – CONDENSED FINANCIAL STATEMENTS

 

The accompanying financial statements have been prepared by the Company without audit. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at January 31, 2024, and for all periods presented herein, have been made.

 

Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s April 30, 2023 audited financial statements. The results of operations for the periods ended January 31, 2024 and the same period last year are not necessarily indicative of the operating results for the full years.

 
The Company changed its name on July 27, 2015 to Kashin, Inc. having received FINRA’s approval.

 

NOTE 2 – GOING CONCERN

 

The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $95,955, an accumulated deficit of $643,819 and net loss from operations since inception of $643,819. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company funded its initial operations by way of issuing Founder’s shares.

 

The officers and directors have committed to advancing certain operating costs of the Company, including Legal, Audit, Transfer Agency and Edgarizing costs.

 

NOTE 3 – CAPITAL STOCK

 

The Company’s capitalization was reduced to 75,000,000 common shares with a par value of $0.001 per share, on July 27, 2015. No preferred shares have been authorized or issued.

 

As of January 31, 2024, the Company has not granted any stock options.

 

On January 31, 2024, the Company had 53,560,745 common shares issued and outstanding and on April 30, 2023 the Company had 53,560,745 common shares issued and outstanding.

  

 

 

 8 

 

 

NOTE 4 – RELATED PARTY TRANSACTIONS

 

The Company does not have any related party transactions.

 

NOTE 5 – RECENT ACCOUNTING PRONOUNCEMENTS

 

The company has reflected the assets, income, liabilities and expenses of Business With Friends that merged with Kashin in February 2023.

 

NOTE 6 – SUBSEQUENT EVENTS

 

None.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 9 

 

 

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

 

This section of this report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

 

Overview

 

On July 27, 2015, the Company approved and effected a name change to Kashin, Inc. Kashin, Inc. fka Singular Chef, Inc. (“the Company”, “our” or “we”) was incorporated in the State of Nevada as a for-profit company on April 09, 2009. The Company is a development stage company that intends to provide specialized step-by-step cooking tutorials through the website we are currently developing for monthly subscribers and on pay-per-view basis.

 

Results of Operations

 

The Company has generated $7,000 in revenue from its operations and has generated no revenues unrelated to its operations. Expenses for the three months ended January 31, 2024, were $20,237 resulting in a net loss of $13,237 as compared to expenses for the three months ended January 31, 2023 of $457 resulting in a net loss of $457. The net loss of $13,237 for the three months ended January 31, 2024 is a result of Revenues of $7,000, Office and general expenses of $20,237 consisting primarily of transfer agent fees, business and license expenses of $NIL and Professional Fees of $NIL along with a Debt Forgiveness of $NIL as compared to the net loss of $457 for the three months ended January 31, 2023.

 

The Company has generated $7,000 in revenue from its operations and has generated no revenues unrelated to its operations. Expenses for the nine months ended January 31, 2024, were $59,841 resulting in a net loss of $52,841 as compared to expenses for the nine months ended January 31, 2023 of $33,556 resulting in a net loss of $33,556. The net loss of $52,841 for the nine months ended January 31, 2024 is a result of Revenues of $7,000, Office and general expenses of $8,841 consisting primarily of transfer agent fees, and Professional Fees of $51,000; as compared to the net loss of $33,556 for the nine months ended January 31, 2023 resulting from Office and general expenses of $33,556.

 

Capital Resources and Liquidity

 

Our auditors have issued a “going concern” opinion, meaning that there is substantial doubt if we can continue as an on-going business for the next twelve months unless we obtain additional capital. No substantial revenues are anticipated until we have implemented our plan of operations. With the exception of cash advances from our sole Officer and Director, our only source for cash at this time is investments by others. We must raise cash to implement our strategy and stay in business.

 

For the period ended January 31, 2024, and January 31, 2023, the Company had cash of $13 and NIL respectively. Accounts payable and accrued liabilities for the period ended January 31, 2024, were $19,475. The funds available to the Company will not be sufficient to fund the planned operations of the Company and maintain a reporting status.

 

 

 

 10 

 

 

Off-balance sheet arrangements

 

Other than the situation described in the section titled Capital Recourses and Liquidity, the company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the company’s financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term “off-balance sheet arrangement” generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the company is a party, under which the company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.

 

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

 

The Company is a smaller reporting Company as defined by Rule 12b-2 of the Securities Act of 1934 and we are not required to provide the information under this item.

 

Item 4. Controls and Procedures.

 

Disclosure Controls and Procedures

 

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time period specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is accumulated and communicated to management including our principal executive officer and principal financial officer as appropriate, to allow timely decisions regarding required disclosure.

 

In connection with this quarterly report, as required by Rule 15d-15 under the Securities Exchange Act of 1934, we have carried out an evaluation of the effectiveness of the design and operation of our company’s disclosure controls and procedures. This evaluation was carried out under the supervision and with the participation of our company’s management, including our company’s principal executive officer and principal financial officer. Based upon that evaluation, our company’s principal executive officer and principal financial officer concluded that subject to the inherent limitations noted in this Part II, Item 9A(T) as of October 31, 2021, our disclosure controls and procedures were not effective due to the existence of material weaknesses in our internal controls over financial reporting.

 

Changes in Internal Control Over Financial Reporting

 

There were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) or 15d-15(f)) during the quarter ended January 31, 2024, that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

 

 

 

 11 

 

 

PART II—OTHER INFORMATION

 

Item 1. Legal Proceedings.

 

The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated.

 

No director, officer, or affiliate of the Company and no owner of record or beneficial owner of more than 5.0% of the securities of the Company, or any associate of any such director, officer or security holder is a party adverse to the Company or has a material interest adverse to the Company in reference to pending litigation.

 

Item 1A. Risk Factors.

 

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Act of 1934 and are not required to provide the information under this item.

 

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

 

None.

 

Item 3. Defaults Upon Senior Securities.

 

None.

 

Item 4. Mine Safety Disclosures.

 

None.

 

Item 5. Other Information.

 

The company has reflected the assets, income, liabilities and expenses of Business With Friends that merged with Kashin in February 2023.

 

During the quarter ended January 31, 2024, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K.

 

Item 6. Exhibits.

 

31.1   Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer
     
31.2   Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *
     
32.1   Section 1350 Certification of Chief Executive Officer
     
32.2   Section 1350 Certification of Chief Financial Officer **
     
101    Inline XBRL Interactive Data Files
     
104   Cover Page Interactive Data File (formatted in IXBRL, and included in exhibit 101).

__________

* Included in Exhibit 31.1
   
** Included in Exhibit 32.1

 

 

 

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SIGNATURES

 

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

 

 

 

Kashin, Inc.

(Registrant)

  
       
Date: March 18, 2024 By:    /s/ Caren Currier  
    Caren Currier  
   

President and Director

Principal and Executive Officer

Principal Financial Officer

Principal Accounting Officer

  

 

 

 

 

 

 

 

 

 

 

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