UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-K

[X] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

FOR THE FISCAL YEAR ENDED SEPTEMBER 30, ~~2013~~2014

[ ] 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: 000-54822

TOA Holdings, Inc.

(Exact name of registrant as specified in its charter)

	Delaware	46-0992328
	(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)
	C/O TOA Shoko, 1-1-36, Nishiawaji, Higashiyadogawa-ku Osaka, Japan	533-0031 (Zip Code)
	C/O Toa Shoko, 1-1-36, Nishiawaji, Higashiyadogawa-ku Osaka, Japan	533-0031 (Zip Code)
	(Address of Principal Executive Offices)

Issuer's telephone number: +81-6-6325-5035

Fax number: +81-6325-5037

Email: info@toa-group.asia

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

Securities to be registered under Section 12(g) of the Exchange Act:

	Title of each class		Name of each exchange on which registered
	Common Stock, $.0001		~~N/A~~OTC

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Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

[ ] Yes [X] No

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.

[ ] Yes [X] No

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.

[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 if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.

[ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer or a small reporting company. See definition of large accelerated filer, accelerated filer and small reporting company in Rule 12b-2 of the Securities Exchange Act of 1934.

Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Small 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

The aggregate market value of voting stock held by non-affiliates of the registrant as of ~~March~~September 3130, ~~2013~~2014 was approximately $3,128 based on a par value of .0001 per share of common stock. As of ~~December~~September 3130, ~~2013~~2014, there were approximately 40,000,000 shares of common stock and 1,000,000 shares of preferred stock issued and outstanding. ~~Our~~We ~~common~~are ~~stock~~listed ison ~~not~~the ~~listed~~OTC onMarketplace ~~any~~under ~~trading~~the ~~exchange~~symbol THGS. At this time we are pending DTC Eligibility.

Note: If a determination as to whether a particular person or entity is an affiliate cannot be made without involving unreasonable effort and expense, the aggregate market value of the common stock held by non-affiliates may be calculated on the basis of assumptions reasonable under the circumstances, provided that the assumptions are set forth in this Form.

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FORWARD-LOOKING STATEMENTS

Subject to Section 21 E, of the Exchange Act, this Form 10-K contains forward-looking statements. The forward-looking statements are based on our current goals, plans, expectations, assumptions, estimates and predictions regarding the Company.

When used in this Annual Report, the words “plan”, “believes,” “continues,” “expects,” “anticipates,” “estimates,” “intends”, “should,” “would,” “could,” or “may,” and similar expressions are intended to identify forward looking statements.

Such forward-looking statements involve known and unknown risks, uncertainties and other factors that may cause the actual results, events or growths to be materially different from any future results, events or growths expressed or implied in this Annual Report.

In this Annual Report on Form 10-K, ‘‘TOA Holdings,’’ the “Company,’’ ‘‘we,’’ ‘‘us,’’ and ‘‘our,’’ refer to TOA Holdings, Inc., unless the context otherwise requires. Unless otherwise indicated, the term ‘‘fiscal year’’ refers to our fiscal year ending September 30. Unless otherwise indicated, the term ‘‘common stock’’ refers to shares of the Company’s common stock.

All dollar amounts refer to US dollars unless otherwise indicated.

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Table of Contents

TABLE OF CONTENTS

TOA HOLDINGS, INC.

(A DEVELOPMENT STAGE COMPANY)

PART I		PAGE
Item 1	Business	5
Item 1A	Risk Factors	9
Item 1B	Unresolved Staff Comments	14
Item 2	Properties	14
Item 3	Legal Proceedings	14
Item 4	Mine Safety Disclosures	14

PART II
Item 5	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	15
Item 6	Selected Financial Data	15
Item 7	Management’s Discussion and Analysis of Financial Condition and Results of Operations	16
Item 7A	Quantitative and Qualitative Disclosures about Market Risk	16
Item 8	Financial Statements and Supplementary Data	F1-F7
Item 9	Changes in and Disagreements With Accountants on Accounting and Financial Disclosure	17
Item 9A	Controls and Procedures	17
Item 9B	Other Information	17

PART III
Item 10	Directors, Executive Officers and Corporate Governance	18
Item 11	Executive Compensation	19
Item 12	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	20
Item 13	Certain Relationships and Related Transactions, and Director Independence	21
Item 14	Principal Accounting Fees and Services	21

PART IV
Item 15	Exhibits, Financial Statement Schedules	22
	Signatures	22

PART I		PAGE
Item 1	Business	5
Item 1A	Risk Factors	9
Item 1B	Unresolved Staff Comments	14
Item 2	Properties	14
Item 3	Legal Proceedings	14
Item 4	Mine Safety Disclosures	14
PART II
Item 5	Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities	15
Item 6	Selected Financial Data	15
Item 7	Management’s Discussion and Analysis of Financial Condition and Results of Operations	16
Item 7A	Quantitative and Qualitative Disclosures about Market Risk	16
Item 8	Financial Statements and Supplementary Data	21
Item 9	Changes in and Disagreements With Accountants on Accounting and Financial Disclosure	22
Item 9A	Controls and Procedures	22
Item 9B	Other Information	22
PART III
Item 10	Directors, Executive Officers and Corporate Governance	23
Item 11	Executive Compensation	24
Item 12	Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters	25
Item 13	Certain Relationships and Related Transactions, and Director Independence	26
Item 14	Principal Accounting Fees and Services	26
PART IV
Item 15	Exhibits, Financial Statement Schedules	27
	Signatures	27

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Table of Contents

PART I

Item 1. Business.

TOA Holdings, Inc., a Delaware corporation (“the Company”) was incorporated under the laws of the State of Delaware on September 11, 2012.

The Company is a ~~development~~start-up ~~stage~~ company and conducts a trading business through TOA SHOKO JAPAN CO., LTD., a ~~Japan~~Japanese Corporation (“Toa- Shoko”), which is our wholly owned subsidiary. Our business is engaged in a range of global business activities including worldwide trading of various commodities, organizing and coordinating industrial projects, assisting in the procurement of raw materials and equipment, and also assisting in our client’s marketing campaigns. Our trading activities include the sale, distribution, purchase, marketing, supply of and dealing in a wide variety of products and services~~, as a principal or an agent, including electronics, chemicals, food products and general merchandise~~.

~~TOA-~~Toa Shoko is part of a joint venture with BJK Global Ltd., a Bangladeshi construction company that constructs ~~intends to construct~~ homes and ~~mix~~mixes concrete with the materials provided and delivered to them by ~~TOA-~~Toa Shoko. ~~TOA~~Toa Shoko purchases ~~will purchase~~ the materials first from their supplier, Dong a Song Gong Co. Ltd a Korean Company.

Our principal executive offices are located at C/O Toa Shoko, 1-1-36, Nishiawaji, Higashiyodogawa-ku Osaka 533-0031, Japan. Our phone number is +81-6-6325-5035.

Corporate History

The Company was incorporated under the laws of the State of Delaware on September 11, 2012, with an objective to acquire, or merge with, an operating business.

On January 18, 2013, Jeffrey DeNunzio of 780 Reservoir Avenue, #123, Cranston, RI 02910, the sole shareholder of Gold Bullion Acquisition, Inc. (the “Registrant” or “Company”), entered into a Share Purchase Agreement with Hajime Abe, C/O Toa Shoko, 1-1-36, Nishiawaji, Higashiyodogawa-ku, Osaka 533-0031, Japan. Pursuant to the Agreement, Mr. DeNunzio transferred to Hajime Abe, 20,000,000 shares of our common stock, which represents all of our issued and outstanding shares.

Following the closing of this share purchase transaction, Mr. Hajime Abe gained a 100% interest in the issued and outstanding shares of our common stock. Mr. Hajime Abe became and remains the controlling shareholder of FKA Gold Bullion Acquisition, Inc. Commensurate with the closing, Gold Bullion Acquisition, Inc. filed with the Delaware Secretary of State, a Certificate of Amendment to change the name of Registrant to TOA Holdings, Inc.

On January 22, 2013, Mr. DeNunzio resigned as our President, Secretary, Treasurer and Director, such resignation is to be effective ten days after the filing and mailing of an Information Statement required by Rule 14f-1 under the Securities Exchange Act of 1934, as amended. The resignation was not the result of any disagreement with us on any matter relating to our operations, policies or practices.

On January 22, 2013, Mr. Hajime Abe was appointed as Director, President, Secretary and Treasurer, to hold such office ten days after the filing and mailing of an Information Statement required by Rule 14f-1 under the Securities Exchange Act of 1934, as amended.

On April 22, 2013, the Company issued 1,000,000 shares of restricted Series A preferred stock valued at $100 to Hajime Abe as director’s compensation.

On April 22, 2013, the Company issued 20,000,000 shares of restricted common stock valued at $2,000 to Hajime Abe as director’s compensation.

On April 23, 2013, Mr. Hajime Abe entered into stock purchase agreements with ~~341~~ 342 Japanese shareholders (“Japanese Shareholders”). Pursuant to these agreements, Mr. Abe sold 31,~~620~~400,000 shares of common stock of the Company to Japanese Shareholders. We claim an exemption from registration afforded by Section 4(2) and/or Regulation S of the Securities Act of 1933, as amended ("Regulation S") for the above sales of the stock since the sales of the stock were made to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting on behalf of any of the foregoing.

On April 1, 2013, Hajime Abe entered into a Stock Purchase Agreement (the “Stock Purchase Agreement”) with TOA Holdings, Inc., a Delaware corporation. Pursuant to the Agreement, Hajime Abe agreed to transfer to TOA Holdings, Inc., 1,000,000 shares of ~~TOA~~Toa Shoko’s common stock that represents all of ~~TOA~~Toa Shoko’s issued and outstanding shares in consideration of 1,000,000 JPY ($10,089 USD). Following the closing of the share purchase transaction on July 6, 2013, TOA Holdings, Inc. gained a 100% interest in the issued and outstanding shares of ~~TOA~~Toa Shoko’s common stock. Upon closing TOA Holdings, Inc. became the controlling shareholder of the Company (~~TOA~~ Toa Shoko).

On December 11, 2013, the Company dismissed the registered independent public accountant, Messineo & Co, CPAs, LLC (“M&Co”) and engaged MaloneBailey, LLP (“MB”) of Houston, Texas, as its new registered independent public accountant.

~~-5-~~On June 25, 2014, Hajime Abe resigned as the Secretary of the Company and Shunji Fukumoto was appointed as Secretary, a position he still holds today.

~~Table of Contents~~-5-

~~Industry Overview~~Table of Contents

~~Need for~~Industry ~~Housing in Bangladesh~~Overview

~~In 2013~~This ~~the~~section ~~population~~includes ofmarket ~~Bangladesh~~and ~~was~~industry ~~estimated~~data atthat ~~160~~we ~~million people. Bangladesh has been cited as having the highest population~~have ~~density~~developed infrom ~~the~~publicly ~~world,~~available ~~excluding~~information; avarious ~~handful~~industry ofpublications ~~city-states~~ and ~~small~~other ~~countries~~published ~~with~~industry ~~populations~~sources ~~under~~and ~~10m,~~our ~~such~~internal data ~~as Malta~~ and ~~Hong Kong~~estimates. ~~Based~~Although onwe believe the ~~CIA~~publications ~~World~~and ~~Fact~~reports ~~Book,~~are ~~2012 figures for population (161~~reliable,~~083,804)~~ ~~and~~we ~~land~~have ~~area~~not ~~(130,168~~independently ~~km2),~~verified ~~Bangladesh has~~ the ~~highest population density among large countries as well, 1,237~~data.51 Our ~~persons~~internal ~~per square kilometer~~data, ~~and~~estimates ~~12th overall, when small countries~~ and ~~city-states~~forecasts are ~~included.~~based ~~The~~upon ~~urban~~information ~~population~~obtained ~~growth~~from ~~(annual~~trade %)and inbusiness ~~Bangladesh~~organizations ~~was~~and ~~last~~other contacts ~~reported at 2.85~~ in ~~2010, according~~the tomarket ~~a World Bank report published~~ in ~~2012.~~which ~~Note,~~we ~~urban~~operate ~~population~~and ~~refers~~our tomanagement’s ~~people~~understanding ~~living~~of inindustry ~~urban areas as defined by national statistical offices~~conditions.

~~Because~~ As of the ~~high~~date ~~population~~of ~~density,~~the ~~there~~preparation isof ~~a need for affordable housing to house~~ this ~~large~~section, ~~group of people~~ these and ~~the~~other ~~rapidly~~independent ~~increasing population.~~government ~~Even~~and ~~more~~trade sopublications ~~there~~cited isherein aare ~~need~~publicly ~~for~~available ~~not~~on ~~only~~the ~~affordable,~~Internet ~~but~~without ~~quality, well manufactured houses~~charge. ~~As will be elaborated~~Upon ~~on shortly~~request, ~~this~~the ~~region~~Company ~~has~~will ~~had~~also ~~issues~~provide ~~with~~copies ~~poorly~~of ~~constructed~~such ~~buildings~~sources ~~that~~cited ~~have either deteriorated or collapsed~~herein.

Need for ~~Safer~~Housing ~~Houses/~~in ~~Buildings~~Bangladesh

In 2013 the population of Bangladesh was estimated at 160 million people. Bangladesh, has been cited as having the ~~majority~~highest ofpopulation ~~houses~~density ~~and~~in ~~buildings~~the ~~are~~world, ~~built~~excluding a handful of ~~bricks~~city-states and small countries with populations under 10m, orsuch ~~blocks~~as Malta and Hong Kong. ~~The~~Based ~~construction~~on ofthe ~~these~~CIA ~~structures~~World ~~are~~Fact ~~usually~~Book, 2014 figures for ~~poor~~population (166,280,712) and land area (130,168 km2), Bangladesh has the ~~methods~~highest ~~used~~population todensity ~~construct~~among ~~them~~large ~~are~~countries ~~not~~as ~~standardized~~well, 1,237.51 ~~leaving~~persons ~~contractors~~per ~~room~~square tokilometer, ~~take~~and ~~any~~12th ~~measure~~overall, ~~necessary~~when tosmall ~~just~~countries and city-states are included. The urban population ~~complete~~growth ~~the~~(annual ~~job,~~%) ~~without~~in ~~worry~~Bangladesh ~~about~~was ~~code,~~last ~~stability~~reported at 2.92 in 2012, oraccording ~~the~~to ~~long~~a ~~term~~World ~~effects~~Bank ofreport ~~deterioration~~published in 2014. ~~This~~Note, ~~means~~urban population ~~less~~refers ~~than~~to ~~safe~~people ~~and also~~living ~~lower~~in ~~quality~~urban ~~houses~~areas ~~and~~as ~~buildings~~defined by national statistical offices.

~~An example~~Because of the high population density, there is a ~~recent~~need ~~collapse~~for affordable ~~occurred~~housing onto ~~April,~~house 24this ~~2013,~~large ingroup ~~which~~of ~~Rana~~people ~~Plaza,~~and anthe ~~eight-story~~rapidly ~~commercial~~increasing ~~building,~~population. ~~collapsed~~Even ~~in Savar,~~more aso ~~sub-district~~there inis ~~the~~a ~~Greater~~need ~~Dhaka~~for not ~~Area~~only affordable, ~~the~~but ~~capital~~quality, ofwell ~~Bangladesh~~manufactured homes. ~~The~~As ~~unfortunate~~will ~~event~~be ~~recorded~~elaborated aon ~~death~~shortly, ~~toll~~this ofregion ~~1,129. Approximately~~has ~~2,500~~had ~~injured~~issues ~~people~~with ~~were~~poorly constructed ~~rescued~~buildings ~~from~~that ~~the~~have ~~building~~either ~~alive~~deteriorated or collapsed.

~~This event~~We isfeel ~~considered~~that toour company will be ~~one~~able ofto provide the ~~deadliest~~necessary materials ~~garment-factory~~to ~~accidents~~build better quality homes in ~~history,~~this ~~and~~area ~~also~~by ~~one~~providing ofmaterials ~~the~~to ~~deadliest~~BJK ~~accidental structural~~Global ~~failures~~Ltd. infor ~~modern~~the ~~history~~construction of homes.

~~Economy~~Need for Safer Homes/ ~~Infrastructure~~ Buildings

~~Because of~~In Bangladesh, the ~~high~~majority ~~population~~of ~~density~~homes and buildings are built of ~~Bangladesh~~bricks, ~~and~~or ~~because~~blocks. ~~the~~The ~~area~~construction isof ~~rapidly~~these ~~growing~~structures ~~larger~~are ~~every~~usually ~~year~~poor ~~there~~and isthe amethods ~~serious~~used ~~shortage of~~to ~~economic/social~~construct ~~infrastructure.~~them Asare anot ~~result~~standardized, leaving ~~there~~contractors ~~are~~room ~~many~~to ~~business~~take ~~opportunities~~any ~~regarding~~measure necessary to complete the ~~construction~~job, ofwithout ~~buildings~~worry about code, ~~homes~~ stability, ~~and~~or ~~city~~the ~~districts~~long interm effects ~~Bangladesh,~~of ~~and~~deterioration. ~~thus~~This ameans ~~need~~less ~~for~~than ~~higher~~safe ~~quality~~and ~~materials~~also ~~imported~~lower ~~from~~quality ~~overseas~~homes and buildings.

~~Business Information~~An example of ~~Toa~~a recent collapse occurred on April, 24 2013, in which Rana Plaza, an eight-~~Shoko~~story commercial building, collapsed in Savar, a sub-district in the Greater Dhaka Area, the capital of Bangladesh. The unfortunate event recorded a death toll of 1,129. Approximately 2,500 injured people were rescued from the building alive.

~~TOA~~This event is considered to be one of the deadliest garment-~~Shoko~~factory ~~was~~accidents ~~initially~~in ~~formed~~history, asand analso ~~Osaka,~~one ~~Japan~~of ~~Corporation~~the ondeadliest ~~January~~accidental ~~28,~~structural ~~2013~~failures in modern history.

~~Currently, TOA-Shoko~~Increased isuse ~~part~~ of aTechnology/ ~~joint~~How ~~venture~~we ~~with~~Separate ~~BJK~~Ourselves From ~~Global Ltd. As of today this makes up all of TOA Shoko’s business.~~Competition

~~On June~~We 2,feel ~~2013,~~as though we ~~“TOA~~have ~~Shoko”~~a ~~entered~~significant competitive ~~into~~advantage anin ~~Exclusive~~Bangladesh ~~Supplier~~because ~~Agreement~~we ~~with~~have and will continue to supply to BJK Global, Ltd., ~~whose~~the ~~address is~~materials ~~Gulfeshan~~necessary ~~Plaza,~~to ~~Suite~~utilize ~~No-(M9Floor),~~an 8innovative ~~Shahid~~form ~~Sangbadik~~of ~~Selina~~panel ~~Parvin,~~construction ~~Road-Baro~~in ~~Mogbazar,~~the ~~Dhaka-1217,~~creation ~~Bangladesh ("BJK")~~of ~~which~~homes ~~controls~~ and ~~manages~~buildings. ~~national~~We ~~construction~~feel ~~projects,~~as ~~manufacturing~~though ~~projects~~this method can and ~~projects~~will save costs with the construction of structures and will also require fewer workers to complete the job ~~development~~while ofmaintaining ~~infrastructure~~quality inand long term reliability. We also foresee that it will reduce the ~~Republic~~period of ~~Bangladesh~~time ~~(“Projects”).~~it ~~This~~will ~~supplier~~take ~~agreement~~to construct ~~can~~a bestructure ~~found~~such as ~~exhibit~~ ~~3.7~~a tohome ~~the~~if ~~Super~~it ~~8-K~~were ~~filed~~a ~~July~~brick 9,or ~~2013~~stone building.

We have and will continue to work with BJK to ~~was~~implement ~~incorporated~~this onform ~~May~~of ~~21,~~construction ~~2013~~by ~~and~~providing ~~its~~BJK ~~primary~~with ~~business~~the isnecessary ~~the~~materials ~~construction~~to ofcarry ~~textiles,~~out ~~homes,~~this ~~mixing~~type of ~~concrete~~construction ~~and also~~in ~~the~~Bangladesh. ~~development~~We ofhope ~~real~~that ~~estate,~~we will maintain our competitiveness and ~~land~~thrive before any other competition enters the market with the same business strategy.

~~The structure~~Economy/ ~~of BJK is as follows.~~Infrastructure

i.	Capital	4,000,000 TK. (*1)
ii.	Issued and outstanding shares	40,000 shares
			Residence
iii	Ownership	Gyungmee Ji	Korea		Director		16,000 shares (40%)
		Hajime Abe	Japan		Chairman		8,000 shares (20%)
		Hyangyong Seo	Korea		Deputy Managing Director		6,000 shares (15%)
		Benjar Ahmed	Bangladesh		Vice-chairman		2,800 shares (7%)
		Mahabubul Haque	Korea		Managing Director		2,000 shares (5%)
		Kazi Showkot Hossain	Bangladesh		Deputy Managing Director		2,000 shares (5%)
		K.M. Zillur Rahmen	Bangladesh		Director		1,600 shares (4%)
		MD. Ashraful Hoque	Bangladesh		Director		1,600 shares (4%)
iv.	Nature of business	1. Importing, exporting and manufacturing of LED lights, solar chargers and their equipment
		2. Importing, exporting and manufacturing of electric and electronic goods and equipment
		3. Manufacturing of textiles,
		4. Business of industrial machineries and equipment.
		5. Business of household machineries and equipment.
		6. Business of housing, real estate, land development and construction.
		7. Business of internet and telecommunication service.
						Residence
v.	Directors	Chairman		Hajime Abe		Japan
		Vice-chairman		Benjar Ahmed		Bangladesh
		Managing Director		Mahabubul Haque		Korea
		Deputy Managing Director		Hyangyong Seo		Korea
		Director		Kazi Showkot Hossain		Bangladesh
		Director		Gyungmee Ji		Korea
		Director		K.M. Zillur Rahmen		Bangladesh
		Director		MD. Ashraful Hoque		Bangladesh

Because of the high population density of Bangladesh and because the area is rapidly growing larger every year there is a serious shortage of economic/social infrastructure. As a result, there are many business opportunities regarding the construction of buildings, homes, and city districts in Bangladesh, and thus a need for higher quality materials imported from overseas.

*1 OneBusiness ~~dollar~~Information ~~is about equivalent to 77.2 TK. as~~ of ~~December~~Toa ~~31, 2013.~~Shoko

~~-6-~~Toa Shoko was initially formed as an Osaka, Japan Corporation on January 28, 2013.

~~Table~~Currently, Toa Shoko is part of a joint venture with BJK Global Ltd. As of ~~Contents~~today this makes up all of Toa Shoko’s business.

~~Our~~On June 2, 2013, we “Toa Shoko” ~~Business~~entered into an Exclusive Supplier Agreement with BJK Global Ltd., whose address is Gulfeshan Plaza, Suite No-(M9Floor), 8 Shahid Sangbadik Selina Parvin, Road-Baro Mogbazar, Dhaka-1217, Bangladesh ("BJK") which controls and manages national construction projects, manufacturing projects and projects of development of infrastructure in the Republic of Bangladesh (“Projects”). This supplier agreement can be found as exhibit 3.7 to the Super 8-K filed July 9, 2013.

*Note:BJK was incorporated on May 21, 2013 ~~Our~~and ~~refers~~its toprimary ~~both~~business ~~“Toa~~is ~~Holdings~~the construction of textiles, ~~Inc.”~~ homes, mixing of concrete and ~~“Toa~~also ~~Shoko~~the ~~Japan~~development ~~Co.~~of real estate, ~~Ltd~~and land.”

~~As previously~~The ~~mentioned~~structure weof ~~have a joint venture with~~ BJK Global Ltd., a Bangladeshi Company that intends to construct and sell homes throughout Bangladesh. Currently, this joint venture makes up for all of our business and operations. Our role in the joint venture is toas ~~provide BJK with the materials they need and also technical instruction necessary to carry out the construction of the homes they plan to and have already built in the nation of Bangladesh~~follows. Similarly, the same structure will also be applied to BJK’s concrete business. Here we will provide the necessary materials for them to be able to readily mix concrete so that it may be used in the construction of homes and sold to other manufacturers or contractors.

We plan to purchase and procure the necessary materials needed in the construction of these homes and concrete mixtures, from our own supplier, Dong A Sang Gong Co., Ltd, a Korean corporation ("Dong A Sang Gong"). Dong A Sang Gong conducts a worldwide trading business focused mostly in Asia.

i.	Capital	4,000,000 TK. (*1)

ii.	Issued and outstanding shares	40,000 shares

			Residence

iii	Ownership	Gyungmee Ji	Korea		Director		16,000 shares (40%)
		Hajime Abe	Japan		Chairman		8,000 shares (20%)
		Hyangyong Seo	Korea		Deputy Managing Director		6,000 shares (15%)
		Benjar Ahmed	Bangladesh		Vice-chairman		2,800 shares (7%)
		Mahabubul Haque	Korea		Managing Director		2,000 shares (5%)
		Kazi Showkot Hossain	Bangladesh		Deputy Managing Director		2,000 shares (5%)
		K.M. Zillur Rahmen	Bangladesh		Director		1,600 shares (4%)
		MD. Ashraful Hoque	Bangladesh		Director		1,600 shares (4%)

iv.	Nature of business	1. Importing, exporting and manufacturing of LED lights, solar chargers and their equipment
		2. Importing, exporting and manufacturing of electric and electronic goods and equipment
		3. Manufacturing of textiles,
		4. Business of industrial machineries and equipment.
		5. Business of household machineries and equipment.
		6. Business of housing, real estate, land development and construction.
		7. Business of internet and telecommunication service.

						Residence

v.	Directors	Chairman		Hajime Abe		Japan
		Vice-chairman		Benjar Ahmed		Bangladesh
		Managing Director		Mahabubul Haque		Korea
		Deputy Managing Director		Hyangyong Seo		Korea
		Director		Kazi Showkot Hossain		Bangladesh
		Director		Gyungmee Ji		Korea
		Director		K.M. Zillur Rahmen		Bangladesh
		Director		MD. Ashraful Hoque		Bangladesh

*Mr. Hajime Abe, who is our, “TOA Holdings” President and CEO, owns 49% of the outstanding shares of common stock of Dong A Sang Gong and holds the Chairman position of Dong A Sang Gong concurrently.-6-

~~Our supplier,~~Table ~~Dong A Song Gong, will first deliver the materials that we order from them to the nation~~ of Bangladesh. The materials begin their journey at the Port of Busan in Korea where they are loaded into large containers or “crates” that are subsequently placed onto a barge owned by Dong a Sang Gong. The materials necessary to manufacturer one home requires two total containers, the materials themselves weighing in at a combined 24 tons and having a volume of 82 cubic meters.Contents

~~After the~~Our materials are loaded onto the barge at the Port of Busan, the vessel then travels to Singapore, where it refuels and continues its passage to the Port of Chittagong in Bangladesh. The period of time it takes to deliver the goods is approximately four weeks from the day it leaves the Port of Bussan. Currently, this distribution period is factored into the total construction period of the homes, which is at this time about two months. As of today we, “TOA Shoko,” only place an order with our own supplier on behalf of BJK once we are notified of the exact quantity and description of the materials needed by BJK for construction. This build-to-order model prevents us from developing a surplus of goods that we can not sell in any reasonable amount of time, which would otherwise cost us money in storage and other associated fees if we ordered more goods at one time.Business

On*Note: ~~the~~Our ~~left~~refers isto aboth ~~diagram of the path that the~~“Toa ~~materials~~Holdings, ~~take from the day they are loaded onto the barge at the Port of Bussan until they reach their destination in Bangladesh~~Inc. ~~Once the materials reach the Port of Chittagong they are unloaded~~ ” and ~~delivered~~“Toa ~~by TOA~~ Shoko ~~with~~Japan ~~large trucks to BJK, whether it is on the job sites or their main facilities~~Co. ~~Prior to any delivery made by TOA Shoko to BJK~~, ~~BJK has already ordered that exact quantity of goods from TOA Shoko~~Ltd. ~~This allows TOA Shoko to avoid a surplus of unused goods and a need to rent space to store such unused property.~~”

~~Before~~As ~~BJK~~previously ~~begins~~mentioned towe ~~implement~~have ~~the~~a ~~construction~~joint ~~and~~venture ~~sale of homes throughout Bangladesh they first~~with ~~ordered~~BJK ~~enough~~Global ~~materials~~Ltd., ~~from~~a ~~TOA~~Bangladeshi ~~Shoko~~Company ~~to complete the construction of one life size model home~~ that ~~they~~constructs ~~would~~and besells ~~able to use to market the sale of other~~ homes throughout ~~the area~~Bangladesh. ~~This~~Currently, ~~model~~this ~~sized~~joint venture ~~home~~makes ~~was~~up ~~completed~~for inall ~~November~~ of ~~2013.~~our ~~Today,~~business asand ofoperations. ~~December 31,~~Our ~~2013~~role ~~BJK is~~ in the ~~midst~~joint ofventure ~~putting~~is ~~together~~to ~~their~~provide ~~marketing~~BJK ~~plan~~with ~~for~~ the ~~sale of future homes. TOA Shoko plays an instrumental~~materials ~~part in this marketing plan as~~ they ~~too~~need ~~collaborate~~and ~~with~~also ~~BJK~~technical oninstruction ~~how~~necessary to ~~best~~carry ~~find~~out ~~buyers for these homes. Once again~~ the ~~same~~construction ~~goes for~~of the ~~marketing~~homes ~~strategy~~they toplan ~~sell concrete~~ to ~~other~~and ~~contractors~~have ~~in the area. Currently, concrete mixed by BJK has only been utilized~~already built in the ~~construction~~nation of ~~their own structures~~Bangladesh. AsSimilarly, of the ~~date~~same ofstructure ~~this~~is ~~document~~also ~~there~~be ~~are~~applied ~~verbal~~to ~~communications~~BJK’s ~~amongst~~concrete ~~members~~business. atHere we ~~BJK~~provide ~~and~~the ~~TOA~~necessary ~~Shoko~~materials ~~regarding~~for ~~potentially~~them ~~running~~to ~~commercials~~be ~~through~~able ~~local~~to adreadily ~~networks~~mix ~~such~~concrete asso ~~radio~~that orit ~~television~~may ~~stations~~be ~~to promote~~used ~~these~~in ~~sales.~~the ~~The~~ construction of ~~the~~ homes ~~built~~and bysold ~~BJK~~to ~~will~~other ~~and~~manufacturers ~~have~~or ~~thus~~contractors. ~~far~~Currently, asBJK ~~seen~~is in the midst of planning construction of ~~the~~a ~~model~~physical ~~home,~~concrete ~~been~~plant ~~constructed~~they ~~using~~seek ~~“panel~~to ~~construction~~have completed in April 2015.”

~~Panel Construction~~We have ~~allows~~and ~~for~~will acontinue ~~more~~to purchase ~~cost~~and ~~effective~~procure ~~method~~the ofnecessary ~~construction~~materials ~~while~~needed ~~preserving~~in the ~~quality~~construction of these homes and ~~integrity~~concrete ofmixtures, ~~the~~from ~~home~~our own supplier, Dong A Sang Gong Co., ~~Below are~~Ltd, a ~~few~~Korean ~~images~~corporation of("Dong ~~what~~A ~~these~~Sang ~~panels~~Gong"). ~~look~~Dong ~~like~~A ~~and~~Sang ~~the~~Gong ~~specifications~~conducts a ~~that~~worldwide ~~they~~trading ~~have~~business focused mostly in Asia.

~~Specifications:~~*Mr. Hajime Abe, who is our, “TOA Holdings” President and CEO, owns 49% of the outstanding shares of common stock of Dong A Sang Gong and holds the Chairman position of Dong A Sang Gong concurrently.

-Our supplier, Dong A Song Gong, ~~Total~~first ~~thickness:~~delivers ~~50mm/75mm/100mm~~the materials that we order from them to the nation of Bangladesh. The materials begin their journey at the Port of Busan in Korea where they are loaded into large containers or “crates” that are subsequently placed onto a barge owned by Dong a Sang Gong. The materials necessary to manufacturer one home requires two total containers, the materials themselves weighing in at a combined 24 tons and having a volume of 82 cubic meters.

After the materials are loaded onto the barge at the Port of Busan, the vessel then travels to Singapore, where it refuels and continues its passage to the Port of Chittagong in Bangladesh. The period of time it takes to deliver the goods is approximately four weeks from the day it leaves the Port of Bussan. Currently, this distribution period is factored into the total construction period of the homes, which is at this time about two months. As of today we, “Toa Shoko,” only place an order with our own supplier on behalf of BJK once we are notified of the exact quantity and description of the materials needed by BJK for construction. This build-to-order model ~~Effective~~prevents ~~width:~~us ~~1000mm~~from developing a surplus of goods that we can not sell in any reasonable amount of time, which would otherwise cost us money in storage and other associated fees if we ordered more goods at one time.

-On ~~Excellent~~the ~~heat~~left ~~insulation~~is –a 49diagram ~~times~~of ~~more~~the ~~than~~path ~~concrete~~that the materials take from the day they are loaded onto the barge at the Port of Bussan until they reach their destination in Bangladesh. Once the materials reach the Port of Chittagong they are unloaded and 42delivered ~~times~~by TOA ~~more~~Shoko ~~than~~with ~~cement~~large ~~brick~~trucks to BJK, whether it is on the job sites or their main facilities. Prior to any delivery made by TOA Shoko to BJK, BJK has already ordered that exact quantity of goods from TOA Shoko. This allows TOA Shoko to avoid a surplus of unused goods and a need to rent space to store such unused property.Before BJK began to implement the construction and sale of homes throughout Bangladesh they first ordered enough materials from TOA Shoko to complete the construction of one life size model home that they would be able to use to market the sale of other homes throughout the area. This model sized home was completed in November of 2013.

-As of today BJK is in the midst of putting together their marketing plan ~~High~~for ~~strength:~~the Itsale ~~can~~of befuture ~~used~~homes. ~~under~~TOA ~~any~~Shoko ~~weather~~plays ~~condition~~an instrumental part in this marketing plan as they too collaborate with BJK on how to best find buyers for these homes. Once again the same goes for the marketing strategy to sell concrete to other contractors in the area. Currently, concrete mixed by BJK has only been utilized in the construction of their own structures. As of the date of this document there are verbal communications amongst members at BJK and TOA Shoko regarding potentially running commercials through local ad networks such as radio or television stations to promote these sales. The construction of the homes built by BJK will and have thus far, as seen in the construction of the model home, been constructed using “panel construction.”

-Panel Construction allows for a more ~~Easy~~cost toeffective ~~maintain~~method of construction while preserving the quality and integrity of the home. Below are a few images of what these panels look like and the specifications that they have.

~~- Attractive appearance~~ Specifications:

~~(Sandwich Panel~~- ~~for~~Total ~~Wall;~~thickness: ~~See Left) (Sandwich Panels for Roof; See Right)~~50mm/75mm/100mm

~~(Below: Model~~- ~~One~~Effective ~~Story~~width: ~~Home)~~1000mm

-7- Excellent heat insulation – 49 times more than concrete and 42 times more than cement brick.

~~Table of~~- ~~Contents~~High strength: It can be used under any weather condition.

~~The business~~- ~~flow~~Easy and profit that TOA Shoko will receive from this joint venture can be best understood from the tables set forth. Below reflects the schedule of operations and also percentage of the proceeds TOA Shoko will receive from the total proceeds of the sale of homes constructed by BJK. It also reflects the schedule of operations and proceeds that TOA Shoko will receive per ton of concrete that is sold to ~~other contractors or construction companies.~~maintain

~~Schedule of~~- ~~Operations/~~Attractive ~~Profit Structure from Sale of Homes~~appearance

September 2013	Start of construction of 2 model houses by BJK. - 100m2 one-story type and 180m2 two-story type
November 2013	Completion of model houses. Broadcast of TV commercial in Bangladesh by BJK.
January 2014	Sales promotion for landowners.
May 2014	Start of sales promotion of ready-built houses.

(Sandwich Panel for Wall; See Left) (Sandwich Panels for Roof; See Right)

~~BJK’s products~~(Below: -Model ~~homes~~One Story Home)

~~Method of construction Panel construction Construction term One month (two including shipping of materials)~~-7-

~~Price~~Table of Contents

	One-story type	Two story type
Floor space	100m2 (119yd2)	180m2 (214yd2)
Price	100,000 USD	150,000 USD
Foundation	50,000 USD	80,000 USD

The business flow and profit that Toa Shoko receives from this joint venture can be best understood from the tables set forth. Below reflects the schedule of operations and also percentage of the proceeds Toa Shoko receives from the total proceeds of the sale of homes constructed by BJK. It also reflects the schedule of operations and proceeds that Toa Shoko receives per ton of concrete that is sold to other contractors or construction companies.

~~Cost~~Schedule of Operations/ Profit ~~structure~~Structure from Sale of Homes

		One-story type		Two story type
September 2013	Start of construction of 1 model home by BJK. - 100m2 one-story type
Materials costs		70,000	70%	105,000	70%
November 2013	Completion of model home of one story type.
	TOA Shoko's revenue	30,000	30%	45,000	30%
October 2014	Start of construction of 1 model home by BJK. - 180m2 two-story type
Labor costs		10,000	10%	15,000	10%
December 2014	Completion of model home of two story type.
Gross profit		20,000	20%	30,000	20%
December 2014 - February 2015	Development of marketing strategy / potentially broadcast TV commercials in Bangladesh by BJK.
Final price		100,000	100%	150,000	100%

~~Target of~~BJK’s ~~sales,~~products ~~revenues~~- ~~and profits~~homes

	(Unit)	For the period from	For the period from	Notes
		October 1, 2013	October 1, 2014
		to	to
		September 30, 2014	September 30, 2015
Number of homes sold	Houses	24	36
Revenue from homes	USD	2,800,000	4,200,000	BJK's revenue
Other revenue	USD	400,000	600,000	Foundation, etc.
Toa Shoko's gross profit	USD	960,000	1,440,000

Method of construction

Panel construction

Construction term

One month (two including shipping of materials)

~~Schedule of Operations/ Profit Structure from Sale of Concrete~~Price

February 2014	Start of construction of the concrete plant by BJK. -Planned construction site: Kushura, Dhamrai, Dhaka -Production capacity: 560,000 tons a year
	One-story type	Two story type
April 2014	Completion of the concrete plant.
Floor space	100m2 (119yd2)	180m2 (214yd2)
April 2014	Sales promotion for contractors and builders in Bangladesh.
Price	100,000 USD	150,000 USD
Foundation	50,000 USD	80,000 USD

~~Products~~Cost structure

	Price per ton	Gross profit rate
		One-story type		Two story type
			Toa-Shoko's share
Materials costs		70,000	70%	105,000	70%
Ready-mixed concrete	60 USD	33%	20%
	Toa Shoko's revenue	30,000	30%	45,000	30%
Labor costs		10,000	10%	15,000	10%
Gross profit		20,000	20%	30,000	20%
Final price		100,000	100%	150,000	100%

~~Target~~*TOA Shoko’s revenue is 30 percent of the total revenue. This revenue is first considered revenue of ~~sales,~~BJK ~~revenues~~which ~~and~~is ~~profits~~then in turn paid (30 percent of revenue) to TOA Shoko.

	(Unit)	For the period from	For the period from	Notes
		October 1, 2013	October 1, 2014
		to	to
		September 30, 2014	September 30, 2015
Production quantity	tons	400,000	560,000
Revenue of concrete	USD	24,000,000	33,600,000	BJK's revenue
Toa-Shoko's gross profit	USD	4,800,000	6,720,000

As of the date of this report, BJK is in the midst of preparing for the construction of a concrete plant they intend to have built and completed by April 2015.

~~Competition~~Schedule of Operations/ Profit Structure from Sale of Concrete

The industry in which Toa-Shoko competes is highly competitive. Our main competitors are other Japanese trading companies. Moreover, all of our potential business partners, for supply of products and services; or for establishment of joint venture operations, could also be competitors. To ensure our competitiveness, we strive to continue to successfully acquire new customers and meet the changing needs of our customers and suppliers worldwide.

February 2015

Start of construction of the concrete plant by BJK.

-Planned construction site: Kushura, Dhamrai, Dhaka

-Production capacity: 560,000 tons a year

April 2015

Completion of the concrete plant.

April 2015

Sales promotion for contractors and builders in Bangladesh.

Because we are a small company with a limited operating history, we are at a competitive disadvantage against the large and well-capitalized companies in Japan that have a track record of success and operations. Therefore, our primary method of competition involves promoting the benefits of using our services over those of our competitors, including the price, delivery, quality and effectiveness of our services.Products

-8-

	Price per ton	Gross profit rate
			Toa Shoko's share
Ready-mixed concrete	60 USD	33%	20%

~~Table of Contents~~Competition

~~Employees~~The industry in which Toa Shoko competes is highly competitive. Our main competitors are other Japanese trading companies. Moreover, all of our potential business partners, for supply of products and services; or for establishment of joint venture operations, could also be competitors. To ensure our competitiveness, we strive to continue to successfully acquire new customers and meet the changing needs of our customers and suppliers worldwide.

AsBecause we are a small company with ofa ~~December~~limited ~~31,~~operating ~~2013~~history, we are at a competitive disadvantage against the large and well-capitalized companies in Japan that have ~~one~~a ~~full~~track ~~time~~record ~~employee,~~of Mrsuccess and operations. ~~Abe~~Therefore, our ~~sole~~primary ~~officer~~method ~~and~~of ~~director~~competition involves promoting the benefits of using our services over those of our competitors, including the price, delivery, quality and ~~four~~effectiveness ~~part~~of ~~time~~our ~~employees~~services.

~~Currently, Mr. Abe has the flexibility to work on our business up to 25 to 30 hours per week, but is prepared to devote more time if necessary.~~-8-

~~We do~~Table ~~not~~of presently have pension, health, annuity, insurance, stock options, profit sharing, or similar benefit plans; however, we may adopt plans in the future. There are presently no personal benefits available to our sole director and officer.Contents

~~During the initial implementation of our business plan, we intend to hire independent consultants to assist in the development and execution of our business operations.~~Employees

~~Item~~As of the date of this report, we have 1Aone full time employee, Mr. ~~Risk~~Abe, ~~Factors~~our President, CEO, and Director and four part time employees.

~~Risks~~Currently, Mr. Abe has the flexibility ~~Relating~~to work on our business up to ~~Our~~25 ~~Company~~to ~~and~~30 ~~Our~~hours ~~Industry~~per week, but is prepared to devote more time if necessary.

We ~~will~~ ~~require~~do ~~additional~~not ~~funds~~presently inhave ~~the~~pension, ~~future~~health, annuity, toinsurance, ~~fully~~stock ~~carry~~options, ~~out~~profit ~~our~~sharing, ~~current~~or ~~business~~similar ~~strategy.~~benefit ~~Additionally~~plans; however, ~~our~~we ~~inability~~may toadopt ~~obtain funding~~plans in the future. ~~could~~There ~~cause~~are presently ~~our~~no ~~business~~personal benefits available to ~~fail~~our director and or officers.

~~We will~~During ~~need to raise additional funds through public or private debt or equity sales in order to fund our future operations and fulfill contractual obligations in~~ the ~~future.~~initial ~~These~~implementation ~~financings may not be available when needed. Even if these financings are available, it may be on terms that we deem unacceptable or are materially adverse to your interests with respect to dilution~~ of ~~book value, dividend preferences, liquidation preferences, or other terms. Our inability to obtain financing would have an adverse effect on~~ our ~~ability to implement our current~~ business plan ~~and develop our products~~, ~~and~~we asintend ato ~~result,~~hire ~~could~~independent ~~require~~consultants us to ~~diminish or~~assist ~~suspend~~in ~~our~~the ~~operations~~development and ~~possibly~~execution ~~cease~~of our ~~existence~~business operations.

~~Even if~~Item ~~we are successful in raising capital in the future, we will likely need to raise additional capital to continue and/or expand our operations~~1A. IfRisk ~~we do not raise the additional capital, the value of any investment in our Company may become worthless~~Factors. ~~In the event we do not raise additional capital from conventional sources, it is likely that we may need to scale back or curtail implementing our business plan.~~

~~The Company,~~Risks ~~being~~Relating ato ~~Developmental~~Our ~~Stage~~ Company ~~has~~and ~~not~~Our ~~generated any revenues since our inception in September 2012.~~Industry

We ~~are~~ awill ~~development~~require ~~stage~~additional ~~company. Our ability to continue as a going concern is dependent upon our ability to commence a commercially~~funds ~~viable operation and to achieve profitability. Since our inception~~ in ~~September~~the ~~2012,~~future ~~we have yet~~ to ~~generate~~fully ~~any~~carry ~~revenues,~~out ~~and currently have only limited operations, as we are presently in the planning stage of~~ our current business ~~development as an exploration stage company~~strategy. ~~These~~Additionally, ~~factors raise substantial doubt about~~ our ~~ability~~inability to ~~continue~~obtain asfunding ~~a going concern. We may not be able to generate any revenues~~ in the future ~~and as a result the value of our common stock may become worthless. There are no assurances that we~~could ~~will~~cause ~~be successful in raising additional capital or successfully developing and commercializing~~ our ~~products~~business ~~and~~to ~~become profitable~~fail.

We will need to raise additional funds ~~have~~through apublic ~~limited~~or ~~operating~~private ~~history~~debt ~~that~~or ~~you~~equity ~~can~~sales ~~use~~in order to ~~evaluate~~fund ~~us,~~our future operations and fulfill contractual obligations in the future. ~~likelihood~~These offinancings ~~our~~may ~~success~~not ~~must~~be available when needed. Even if these financings are available, it may be ~~considered~~on interms ~~light~~that we deem unacceptable or are materially adverse to your interests with respect to dilution of ~~the~~book ~~problems~~value, ~~expenses~~dividend preferences, ~~difficulties~~liquidation preferences, ~~complications~~or ~~and~~other ~~delays~~terms. ~~that~~Our weinability ~~may~~to ~~encounter~~obtain ~~because~~financing wewould ~~are~~have aan ~~small~~adverse ~~developing~~effect ~~company. As~~on aour ~~result,~~ability weto ~~may~~implement ~~not~~our becurrent business ~~profitable~~plan and wedevelop ~~may~~our ~~not~~products, beand ~~able~~as toa ~~generate~~result, ~~sufficient~~could ~~revenue~~require us to ~~develop~~diminish asor wesuspend ~~have~~our ~~planned.~~operations and possibly cease our existence.

~~We were~~Even ~~incorporated~~if we are successful in ~~Delaware~~raising capital in ~~September~~the offuture, ~~2012.~~we Wewill ~~have~~likely noneed ~~significant~~to ~~assets~~raise oradditional ~~financial~~capital ~~resources.~~to ~~The~~continue ~~likelihood~~and/or ofexpand our ~~success~~ ~~must~~operations. beIf ~~considered~~we indo ~~light~~not of raise the ~~expenses~~additional ~~and~~capital, ~~difficulties~~the invalue ~~development~~ of ~~worldwide~~any ~~clients,~~investment ~~recruiting~~in ~~and~~our ~~keeping clients~~Company ~~and~~may ~~obtaining~~become ~~financing~~worthless. toIn ~~meet~~ the ~~needs~~event ofwe ~~our~~do ~~plan~~not ofraise ~~operations.~~additional capital ~~Since~~from weconventional ~~have~~sources, ait ~~limited~~is ~~operating~~likely ~~history~~that we may ~~not~~ beneed ~~profitable and we may not be able~~ to ~~generate~~scale ~~sufficient~~back ~~revenues~~or tocurtail ~~meet~~implementing our ~~expenses~~business ~~and support our anticipated activities~~plan.

~~We are~~The anCompany, ~~early~~being ~~stage~~a ~~company~~start-up ~~with~~Company anhas ~~unproven~~not ~~business~~generated ~~strategy~~substantial ~~and~~revenues ~~may~~since ~~never be able to implement~~ our ~~business~~inception ~~plan~~in orSeptember ~~achieve profitability~~2012.

We are ata anstart-up ~~early~~company. ~~stage~~Our ofability to ~~development~~continue ~~of our operations~~ as a ~~company.~~going Weconcern ~~have~~is ~~not~~dependent ~~begun~~upon toour ~~operate~~ability ~~any~~to ~~global~~commence ~~trading~~a ~~activities, and~~commercially ~~have~~viable ~~not~~operation ~~begun~~and to ~~generate~~achieve ~~revenues~~profitability. Since ~~from~~our ~~any~~inception ~~operations.~~in ASeptember ~~commitment~~2012, ofwe ~~substantial~~have ~~resources~~yet to ~~conduct~~generate ~~time-consuming~~any ~~research in~~substantial ~~many~~revenues, ~~respects~~and ~~will~~currently behave ~~required~~only iflimited operations, as we are topresently ~~complete~~in the ~~development~~planning stage of our ~~company~~business ~~into~~development ~~one~~as ~~that~~an isexploration ~~profitable~~stage company. ~~There~~These ~~can~~factors raise substantial bedoubt noabout ~~assurance~~our ~~that~~ability weto ~~will~~continue as a going concern. We may not be able to ~~implement~~generate ~~our~~any ~~business~~significant ~~plan~~revenues if any at ~~reasonable~~all ~~costs~~in the orfuture ~~successfully~~and ~~operate~~as a result the value of our common stock may become worthless. WeThere ~~expect~~are it no assurances that we will ~~take~~be ~~several~~successful in ~~years~~raising toadditional ~~implement~~capital ~~our~~or ~~business~~successfully ~~plan~~developing ~~fully,~~and ifcommercializing atour ~~all~~products and become profitable.

~~Our~~ We have a limited operating history that ~~makes~~you itcan ~~difficult~~use ~~for~~to evaluate us, toand ~~accurately~~the ~~forecast~~likelihood ~~net~~of ~~sales~~our ~~and~~success ~~appropriately~~must ~~plan~~be ~~our~~considered in light of the problems, expenses, difficulties, complications and delays that we may encounter because we are a small developing company. As a result, we may not be profitable and we may not be able to generate sufficient revenue to develop as we have planned.

We ~~have~~ awere ~~limited~~incorporated ~~operating~~in ~~history~~Delaware in September ~~the~~of ~~trading industry~~2012. AsWe ahave ~~result,~~no itsignificant isassets ~~difficult~~or tofinancial ~~accurately~~resources. ~~forecast~~The ~~our~~likelihood ~~net~~of ~~sales~~our ~~and plan~~success ~~our~~must ~~operating~~be ~~expenses.~~considered Wein ~~base~~light of ~~our~~the ~~current~~expenses and ~~future~~difficulties ~~expense~~in ~~levels~~development onof ~~our~~worldwide ~~operating~~clients, ~~forecasts~~recruiting and ~~estimates~~keeping ofclients ~~future net sales. Net sales~~ and ~~operating~~obtaining ~~results~~financing ~~are difficult~~ to meet ~~forecast because they generally depend on~~ the ~~volume~~needs ~~and~~of ~~timing~~our plan of ~~the~~ ~~orders~~operations. Since we ~~receive,~~have ~~which~~a ~~are~~limited ~~uncertain.~~operating ~~Some~~history ofwe ~~our~~may ~~expenses~~not ~~are~~be ~~fixed,~~profitable and, ~~as a result,~~ we may not be able ~~unable~~ to ~~adjust~~generate ~~our~~sufficient ~~spending in~~revenues ~~a timely manner~~ to ~~compensate~~meet ~~for~~our ~~any~~expenses ~~unexpected~~and ~~shortfall~~support ~~in net sales. This inability could cause~~ our ~~net~~anticipated ~~income in a given quarter to be lower than expected~~activities.

~~-9-~~Our limited operating history makes it difficult for us to accurately forecast net sales and appropriately plan our expenses.

~~Table~~We have a limited operating history in the trading industry. As a result, it is difficult to accurately forecast our net sales and plan our operating expenses. We base our current and future expense levels on our operating forecasts and estimates of ~~Contents~~future net sales. Net sales and operating results are difficult to forecast because they generally depend on the volume and timing of the orders we receive, which are uncertain. Some of our expenses are fixed, and, as a result, we may be unable to adjust our spending in a timely manner to compensate for any unexpected shortfall in net sales. This inability could cause our net income in a given quarter to be lower than expected.

~~Our operations are concentrated in Bangladesh, which could harm our business, results of operations and financial condition if activity levels in this country decline.~~ -9-

~~Various types~~Table of businesses worldwide sometimes expose us to risks associated with regional political and economic instabilities. Furthermore, our business activities may be exposed to concentration risk in particular industries located in Bangladesh.Contents

~~As a~~Our ~~result,~~operations ~~declining~~are ~~levels~~concentrated ~~of trading activities or asset volumes~~ in Bangladesh, ~~this~~which ~~country~~ could ~~have~~harm ~~a disproportionately negative effect on~~ our business, results of operations and financial condition if activity levels in this country decline.

~~Because~~Various types of businesses worldwide wesometimes ~~will~~expose ~~purchase~~us ~~our~~to ~~products~~risks ~~from~~associated ~~overseas,~~with aregional ~~disruption~~political inand ~~the~~economic ~~delivery~~instabilities. ofFurthermore, ~~imported~~our ~~products~~business activities may ~~have~~be aexposed ~~greater~~to ~~effect~~concentration onrisk ~~us than~~in onparticular ~~our~~industries ~~competitors~~located in Bangladesh.

~~We will~~As ~~import~~a ~~our~~result, ~~products~~declining ~~from~~levels ~~Korea~~of ~~and~~trading activities or ~~other~~asset ~~countries.~~volumes ~~Because we import our products and deliver them directly to Bangladesh, we believe that disruptions~~ in ~~shipping~~this ~~deliveries~~country ~~may~~could have a ~~greater~~disproportionately negative effect on usour ~~than~~business, onresults ~~competitors. Deliveries~~ of ~~our products~~operations ~~may~~and befinancial ~~disrupted through factors such as:~~condition.

~~(1) raw~~Because ~~material~~we ~~shortages,~~will ~~work~~purchase ~~stoppages~~our products from overseas, ~~strikes~~a ~~and~~disruption ~~political~~in ~~unrest;~~the delivery of imported products may have a greater effect on us than on our competitors.

~~(2)~~We will import our products from Korea ~~problems~~and ~~with~~or ~~ocean~~other ~~shipping,~~countries. ~~including~~Because ~~work~~we ~~stoppages~~import our products and deliver them directly to Bangladesh, we believe that disruptions in shipping ~~container~~deliveries ~~shortages;~~may have a greater effect on us than on competitors. Deliveries of our products may be disrupted through factors such as:

(31) ~~increased~~ ~~inspections~~raw ofmaterial ~~import~~shortages, work ~~shipments~~stoppages, orstrikes ~~other~~and ~~factors~~political ~~causing delays in shipments~~unrest; ~~and~~

(42) ~~economic~~ ~~crises~~problems with ocean shipping, including ~~international~~work ~~disputes~~stoppages and ~~wars.~~shipping container shortages;

~~Most~~(3) increased inspections of ~~our competitors warehouse products they~~ import ~~from~~shipments ~~overseas,~~or ~~which~~other ~~allows~~factors ~~them~~causing todelays ~~continue~~in ~~delivering~~shipments; ~~their products for the near term, despite overseas shipping disruptions. If our competitors are able to deliver products when we cannot, our reputation may be damaged~~ and ~~we may lose customers to our competitors.~~

~~We operate~~(4) ineconomic ~~a highly competitive environment~~crises, ~~and if we are unable to compete with our competitors, our business, financial condition,~~international ~~results~~disputes ~~of operations, cash flows~~ and ~~prospects could be materially adversely affected~~wars.

~~We operate~~Most inof aour ~~highly~~competitors ~~competitive~~warehouse ~~environment.~~products they ~~Our~~import ~~competition~~from ~~includes large~~overseas, ~~small~~which ~~and~~allows ~~mid-sized~~them ~~Asian~~to ~~trade~~continue ~~companies,~~delivering ~~and~~their ~~many of~~products ~~them~~for ~~may~~the ~~distribute~~near ~~similar~~term, ~~redemption~~despite ~~machines~~overseas inshipping disruptions. If our ~~markets~~competitors atare ~~competitive~~able ~~prices.~~to Adeliver ~~highly~~products ~~competitive~~when ~~environment~~we ~~could materially~~cannot, ~~adversely affect~~ our ~~business,~~reputation ~~financial~~may ~~condition,~~be ~~results~~damaged ofand ~~operations,~~we ~~cash~~may ~~flows~~lose ~~and~~customers to ~~prospects~~our competitors.

~~Because we~~We ~~are~~operate ~~small~~in ~~and~~a dohighly ~~not have much capital~~competitive environment, ~~our~~and ~~marketing~~if ~~campaign~~we ~~may~~are ~~not~~unable ~~be enough~~ to ~~attract~~compete ~~sufficient~~with ~~clients~~our tocompetitors, ~~operate~~our ~~profitably. If~~business, wefinancial docondition, ~~not~~results ~~make~~of ~~a profit~~operations, wecash flows ~~may~~and ~~have~~prospects tocould ~~suspend~~be ormaterially ~~cease~~adversely ~~operations~~affected.

~~Due to~~We ~~the~~operate ~~fact~~in wea ~~are~~highly ~~small~~competitive ~~and~~environment. Our docompetition ~~not~~includes ~~have much capital~~large, wesmall ~~must~~and ~~limit~~mid-sized ~~our~~Asian ~~marketing~~trade ~~activities~~companies, and ~~may~~many ~~not~~of bethem ~~able~~may todistribute ~~make~~similar ~~our~~redemption machines ~~product~~in ~~known~~our tomarkets ~~potential~~at ~~customers~~competitive prices. ~~Because~~A wehighly ~~will~~competitive beenvironment ~~limiting~~could ~~our~~materially ~~marketing~~adversely ~~activities,~~affect weour ~~may~~business, ~~not be able to attract enough~~financial ~~customers~~condition, toresults ~~operate~~of ~~profitably. If we cannot operate profitably~~operations, wecash ~~may~~flows ~~have~~and ~~to suspend or cease operations~~prospects.

Because ~~the~~ ~~Company‘s~~we ~~headquarters and assets~~ are ~~located~~small ~~outside~~and ~~the~~do ~~United~~not ~~States~~have much ~~in Japan~~capital, ~~investors~~our marketing campaign may ~~experience~~not ~~difficulties in~~be ~~attempting~~enough to ~~effect~~attract ~~service~~sufficient ofclients ~~process and~~ to ~~enforce~~operate ~~judgments~~profitably. ~~based~~If ~~upon~~we USdo ~~Federal~~not ~~Securities~~make ~~Laws~~a profit, ~~against~~we ~~the~~may ~~Company and~~have ~~its~~to ~~non-US~~suspend ~~resident~~or ~~officers~~cease ~~and directors~~operations.

~~While we~~Due ~~are~~to ~~organized under~~ the ~~laws~~fact ofwe ~~State of Delaware, our officers and Directors~~ are ~~non-US~~small ~~residents~~ and ~~our headquarters and~~do ~~assets~~not ~~are~~have ~~located~~much ~~outside~~capital, ~~the~~we ~~United~~must ~~States~~limit inour ~~Japan.~~marketing ~~Consequently,~~activities itand may not be ~~difficult~~able ~~for investors~~ to ~~affect~~make ~~service~~our ofproduct ~~process on~~known ~~them in the United States and~~ to ~~enforce~~potential ~~in the United States judgments obtained in United States courts against them based~~customers. onBecause ~~the~~we ~~civil~~will ~~liability~~be ~~provisions~~limiting ofour ~~the~~marketing ~~United~~activities, ~~States~~we ~~securities~~may ~~laws.~~not ~~Since~~be ~~all~~able ~~our~~to ~~assets~~attract ~~will~~enough becustomers ~~located~~to ~~outside~~operate Uprofitably.S. ~~it may~~If bewe ~~difficult~~cannot oroperate ~~impossible~~profitably, ~~for~~we ~~U.S.~~may ~~investors~~have to ~~collect~~suspend aor ~~judgment~~cease ~~against us~~operations.

~~Our~~Because the Company‘s headquarters ~~business~~and assets are located outside the United States in Japan, investors may experience difficulties in attempting to effect service of process and ~~future~~to ~~revenues~~enforce ~~rely~~judgments ~~heavily~~based onupon ~~our~~US ~~business~~Federal ~~relationship~~Securities ~~with~~Laws ~~BJK~~against ~~Global~~the ~~Ltd~~Company and its non-US resident officers and directors.

As While we ~~implement~~are organized under the laws of State of Delaware, our ~~business~~officers ~~plan~~and weDirectors ~~foresee~~are ~~that~~non-US ~~most~~residents ofand our ~~products~~headquarters and ~~materials~~assets ~~will~~are golocated ~~directly~~outside tothe ~~BJK~~United States ~~Global~~in ~~Ltd~~Japan. Consequently, it may be difficult for investors to affect service of process on them in the ~~construction~~United States and ofto ~~homes~~enforce ~~across~~in ~~Bangladesh.~~the ~~Because~~United ~~our~~States ~~company~~judgments ~~receives~~obtained ain ~~percentage~~United ~~from~~States ~~the~~courts ~~sale~~against ofthem based on the ~~constructed~~civil ~~homes,~~liability ifprovisions of ~~BJK~~the ~~must~~United ~~file bankruptcy~~States orsecurities ~~faces~~laws. ~~financial~~Since ~~struggles~~all ~~then~~our weassets ~~could~~will be ~~adversely~~located ~~effected~~outside ~~causing~~U.S. ~~you~~it tomay ~~lose~~be ~~some~~difficult or ~~all~~impossible offor ~~your~~U.S. investors ~~investment~~to collect a judgment against us.

Our business and future revenues rely heavily on our business relationship with ~~Dong~~BJK AGlobal ~~Sang Gong Co.,~~ Ltd.

~~Dong A~~As ~~Sang~~we ~~Gong~~implement ~~Co.,~~our ~~Ltd.~~business isplan ~~our~~we foresee ~~Company’s~~that ~~supplier~~most of ~~materials~~our products and ~~other~~materials ~~products~~will ~~that~~ go ~~into~~directly to BJK Global Ltd. in the construction of ~~the~~homes ~~products~~across Bangladesh. weBecause ~~provide~~our tocompany ~~BJK.~~receives Ifa ~~Dong~~percentage Afrom ~~Sang~~the ~~Gong~~sale ~~Co.~~of the constructed homes, ~~Ltd.~~if BJK must file bankruptcy or faces financial ~~issues where they can’t provide~~ ~~these~~struggles ~~materials~~then we could be adversely effected, causing you to lose some or all of your investment.

WeOur business and future revenues ~~expect~~rely heavily on our ~~quarterly~~business ~~financial~~relationship ~~results~~with toDong ~~fluctuate~~A Sang Gong Co., Ltd.

~~We expect~~Dong A Sang Gong Co., Ltd. is our ~~net~~Company’s supplier ~~sales~~of materials and ~~operating~~other ~~results~~products tothat ~~vary~~go ~~significantly~~into ~~from~~the ~~quarter~~construction toof ~~quarter~~the ~~due~~products we provide to aBJK. ~~number~~If ofDong ~~factors~~A Sang Gong Co., Ltd. ~~including~~must file bankruptcy or faces financial issues where they can’t provide these materials we could be adversely effected, ~~changes~~causing ~~in:~~you to lose some or all of your investment.

~~• Demand~~We ~~for~~expect our ~~trading~~quarterly ~~products;~~financial results to fluctuate.

•We expect our net sales and operating ~~Our~~results ~~ability~~to vary significantly from quarter to ~~retain~~quarter ~~existing~~due ~~customers~~to ora ~~encourage~~number ~~repeat~~of ~~purchases;~~factors, including changes in:

• ~~Our~~ ~~ability~~Demand tofor ~~manage~~ our ~~product mix and inventory~~trading products;

• Our ability to ~~General~~retain ~~economic~~existing ~~conditions~~customers or encourage repeat purchases;

• Our ability to ~~Advertising~~manage ~~and~~our ~~other~~product ~~marketing~~mix ~~costs~~and inventory;

• ~~Costs~~ ofGeneral ~~expanding~~economic conditions; ~~or enhancing our trading products.~~

~~As a~~• ~~result~~Advertising ~~of the variability of these~~ and other ~~factors,~~marketing ~~our operating results in future quarters may be below the expectations of public market analysts and investors.~~costs;

~~-10-~~• Costs of expanding or enhancing our trading products.

~~Table~~As a result of the variability of these and other factors, our operating results in future quarters may be below the expectations of ~~Contents~~public market analysts and investors.

Our future success is dependent, in part, on the performance and continued service of Hajime Abe, our President and CEO. Without their continued service, we may be forced to interrupt or eventually cease our operations.-10-

~~We are~~Table ~~presently dependent to a great extent upon the experience, abilities and continued services~~ of ~~Hajime Abe, our President and CEO. We currently do not have an employment agreement with Mr. Abe. The loss of his services would delay our business operations substantially.~~Contents

Our future success is dependent, ~~current~~in ~~officers~~part, on the performance and ~~directors~~continued doservice ~~not~~of ~~have~~Hajime ~~experience~~Abe, inour ~~the~~President ~~global~~and ~~trading~~CEO. ~~business~~Without their continued service, we may be forced to interrupt or eventually cease our operations.

~~Although management~~We ~~has~~are ~~extensive~~presently ~~business~~dependent ~~experience,~~to ~~they~~a dogreat extent ~~not~~upon ~~have~~the ~~extensive~~ experience, inabilities ~~the~~and ~~global~~continued ~~trading~~services ~~business.~~of ~~Therefore, without~~Hajime ~~industry-specific experience~~Abe, ~~their~~our ~~business~~President ~~experience~~and ~~may~~CEO. ~~not~~We becurrently ~~enough~~do tonot ~~effectively~~have ~~start-up~~an employment ~~and~~agreement ~~maintain~~with aMr. ~~global trading company~~Abe. AsThe aloss ~~result,~~of ~~the~~his ~~implementation~~services ofwould delay our business ~~plan~~operations ~~may be delayed, or eventually, unsuccessful~~substantially.

~~Because our~~Our current ~~President~~officers ~~has~~and ~~other~~directors do ~~business interests, he may~~ not behave ~~able~~experience orin ~~willing~~the toglobal ~~devote~~trading ~~a sufficient amount of time to our~~ business ~~operations, causing our business to fail~~.

~~Hajime Abe,~~Although ~~our~~management ~~president~~has ~~and~~extensive ~~director~~business experience, ~~currently~~they ~~devotes~~do ~~approximately~~not ~~twenty~~have ~~hours~~extensive ~~per~~experience ~~week~~in ~~providing~~the ~~management~~global ~~services~~trading ~~to us~~business. ~~While he presently possesses adequate time to attend to our interest~~Therefore, itwithout isindustry-specific ~~possible that the demands on him from other obligations~~experience, ~~could~~their ~~increase,~~business ~~with~~experience ~~the~~may ~~result~~not ~~that he would no longer~~ be ~~able~~enough to ~~devote~~effectively ~~sufficient~~start-up ~~time~~and tomaintain ~~the~~a ~~management~~global oftrading ~~our business~~company. ~~The loss~~As ofa ~~Hajime~~result, ~~Abe~~the toimplementation of our ~~company~~business ~~could~~plan ~~negatively~~may ~~impact~~be ~~our~~delayed, ~~business~~or ~~development~~eventually, unsuccessful.

~~If Hajime~~Because ~~Abe,~~ our current President ~~and~~has other ~~Director,~~business ~~should resign or die~~interests, wehe ~~will~~may not ~~have~~be aable ~~Chief~~or ~~Executive~~willing ~~Officer. This could lead~~ to ~~having to~~devote ~~suspend~~a ~~operations~~sufficient amount of ~~the~~time ~~Company.~~to Ifour ~~that~~business ~~should occur~~operations, ~~you~~causing our ~~could~~business ~~lose~~to ~~your investment~~fail.

~~We are~~Hajime ~~extremely~~Abe, ~~dependent on the services of~~ our president and director, currently ~~Hajime~~devotes ~~Abe,~~approximately ~~for~~twenty ~~the~~hours ~~future~~per ~~success~~week ofproviding ~~our~~management ~~business. The loss of the~~ services ofto ~~Hajime~~us. ~~Abe~~While ~~could~~he ~~have~~presently anpossesses ~~adverse~~adequate time ~~effect~~to onattend to our ~~business~~interest, ~~financial~~it ~~condition~~is ~~and~~possible ~~results~~that ofthe ~~operations. If~~demands heon ~~should~~him ~~resign~~from orother ~~die~~obligations wecould ~~will~~increase, ~~not~~with ~~have~~the aresult ~~chief~~that he ~~executive~~would ~~officer.~~no Iflonger ~~that~~be ~~should~~able ~~occur,~~to ~~until~~devote wesufficient ~~find~~time ~~another person~~ to ~~act as~~the ~~our~~management ~~chief~~of ~~executive officer,~~ our ~~operations could be suspended~~business. InThe ~~that~~loss ~~event~~of itHajime isAbe ~~possible~~to ~~you~~our ~~could~~company ~~lose most if not all~~could ofnegatively ~~your~~impact ~~entire~~our ~~investment~~business development.

~~Our future~~If ~~success~~Hajime isAbe, ~~dependent~~our onPresident ~~our~~and Director, ~~implementation~~should ofresign ~~our~~or ~~business~~die, ~~plan.~~we Wewill not have ~~many~~a ~~significant~~Chief ~~steps~~Executive ~~that~~Officer. weThis ~~still~~could ~~must~~lead ~~take for~~to ushaving to ~~carry~~suspend ~~out~~operations ~~our~~of the ~~business~~Company. ~~plan~~If that should occur, you could lose your investment.

~~Our success~~We ~~will~~are ~~depend~~extremely independent ~~large~~on ~~part~~the inservices of our ~~success~~president inand ~~achieving~~director, ~~several~~Hajime ~~important~~Abe, ~~steps~~for in the ~~implementation~~future success of our business. ~~plan, including~~The loss of the ~~following:~~services ~~acquiring~~of ~~business~~Hajime ~~information,~~Abe ~~development~~could have ofan ~~clients,~~adverse ~~development~~effect ofon ~~suppliers~~our business, ~~implementing~~financial ~~order processing~~condition and ~~customer~~results ~~service~~of ~~capabilities,~~operations. ~~and~~If ~~management~~he ofshould ~~business~~resign ~~process.~~or Ifdie we ~~are~~will not ~~successful~~have a chief executive officer. If that should occur, until we ~~will~~find ~~not~~another beperson ~~able~~ to ~~implement~~act oras ~~expand~~our chief executive officer, our ~~business~~operations could ~~plan~~be suspended. In that event it is possible you could lose most if not all of your entire investment.

Our future success ~~depends~~is ~~upon~~dependent on our ~~ability~~implementation ~~to attract and hire key personnel. Since many~~ of our ~~personnel~~business ~~will~~plan. beWe ~~required to be bilingual, or to~~ have ~~other~~many ~~special~~significant ~~skills,~~steps ~~the~~that ~~pool~~we ofstill ~~potential~~must ~~employees~~take ~~may~~for beus ~~small and in high demand by our competitors. Our inability~~ to ~~hire~~carry ~~qualified~~out ~~individuals will negatively affect~~ our business~~, and we will not be able to implement or expand our business~~ plan.

Our ~~business~~ issuccess ~~greatly dependent on our ability to attract key personnel. We~~ will ~~need~~depend toin ~~attract,~~large ~~develop, motivate and retain highly~~part ~~skilled~~in ~~technical~~our ~~employees.~~success ~~Competition~~in ~~for~~achieving ~~qualified~~several ~~personnel~~important issteps ~~intense~~in ~~and~~the weimplementation ~~may~~of ~~not~~our bebusiness ~~able~~plan, toincluding ~~hire~~the orfollowing: ~~retain qualified~~acquiring ~~personnel.~~business ~~Our~~information, ~~management~~development ~~has~~of ~~limited~~clients, ~~experience~~development inof ~~recruiting~~suppliers, ~~key~~implementing ~~personnel~~order ~~which~~processing ~~may~~and ~~hurt~~customer ~~our~~service ~~ability~~capabilities, and tomanagement ~~recruit~~of ~~qualified~~business ~~individuals~~process. If we are ~~unable~~not ~~to retain such employees~~successful, we will not be able to implement or expand our business plan.

~~If we~~Our ~~cannot~~success ~~effectively~~depends ~~increase~~upon our ability to attract and ~~enhance~~hire key personnel. Since many of our ~~sales~~personnel will be required to be bilingual, or to have other special skills, the pool of potential employees may be small and ~~marketing~~in ~~capabilities~~high demand by our competitors. Our inability to hire qualified individuals will negatively affect our business, and we ~~may~~will not be able to ~~increase~~implement or expand our ~~revenues~~business plan.

~~We need~~Our tobusiness ~~further~~is ~~develop~~greatly dependent on our ~~sales~~ability ~~and~~to ~~marketing~~attract ~~capabilities~~key personnel. We will need to ~~support~~attract, ~~our~~develop, ~~commercialization~~motivate ~~efforts.~~and Ifretain wehighly ~~fail~~skilled totechnical ~~increase~~employees. ~~and~~Competition ~~enhance~~for ~~our~~qualified ~~marketing~~personnel ~~and~~is ~~sales~~intense ~~force,~~and we may not be able to ~~enter~~hire ~~new~~ or ~~existing~~retain ~~markets~~qualified personnel. ~~Failure~~Our tomanagement ~~recruit,~~has limited ~~train~~experience ~~and retain~~in ~~new~~recruiting ~~sales~~key personnel, orwhich ~~the~~may ~~inability~~hurt of our ~~new~~ability ~~sales~~to ~~personnel~~recruit toqualified ~~effectively~~individuals. ~~market~~If ~~and~~we ~~sell~~are ~~our~~unable ~~products~~to retain such employees, ~~could~~we ~~impair our~~will ~~ability~~not tobe ~~gain~~able ~~market~~to ~~acceptance~~implement ofor expand our ~~products~~business plan.

~~Shareholders who~~If ~~hold~~we ~~unregistered~~cannot ~~shares~~effectively ofincrease and enhance our ~~common~~sales ~~stock~~and ~~are~~marketing ~~subject~~capabilities, towe ~~resale~~may ~~restrictions~~not ~~pursuant~~be toable ~~Rule 144, due~~ to increase our ~~status as a “Shell Company~~revenues.”

~~Pursuant to~~We ~~Rule~~need ~~144~~to offurther ~~the~~develop ~~Securities~~our ~~Act of 1933, as amended (“Rule 144”), a “shell company” is defined as a~~sales ~~company that has no or nominal operations;~~ and, ~~either~~marketing nocapabilities orto ~~nominal~~support ~~assets;~~our ~~assets~~commercialization ~~consisting solely of cash and cash equivalents; or assets consisting of any amount of cash and cash equivalents and nominal other assets~~efforts. AsIf ~~such, because~~ we ~~have~~fail ~~nominal assets, we are still considered a “shell company” pursuant~~ to ~~Rule~~increase ~~144~~ and asenhance ~~such, sales of~~ our ~~securities~~marketing ~~pursuant~~and ~~to Rule~~sales ~~144~~force, ~~are not able to be made until~~ we ~~have~~may ~~ceased~~not to be aable ~~“shell company” and we are subject~~ to ~~Section~~enter 13new or ~~15(d) of~~existing the Securities Exchange Act of 1934, as amended, and have filed all of our required periodic reports for at least the previous one year period prior to any sale pursuant to Rule 144; and a period of at least twelve months has elapsed from the date “Form 10 information” (imarkets.~~e.,~~ ~~information~~Failure ~~similar~~ to that which would be found in a Form 10 Registration Statement filing with the SEC has been filed with the Commission reflecting the Company’s status as a non-“shell company.” Because none of our non-registered securities can be sold pursuant to Rule 144recruit, ~~until~~train ~~one~~and ~~year~~retain ~~after~~new ~~filing~~sales ~~Form 10 like information with the SEC which we did on October 9~~personnel, ~~2012, any non-registered securities we sell in the future~~ or ~~issue to consultants or employees, in consideration for services rendered or for any other purpose will have no liquidity until and unless such securities are registered with~~ the ~~Commission and/or until 12 months after we cease to be a “shell company” and have complied with the other~~inability ~~requirements~~ of ~~Rule~~our ~~144,~~new assales ~~described~~personnel ~~above. As a result, it may be harder for us~~ to ~~fund~~effectively ~~our~~market ~~operations~~ and ~~pay~~sell our ~~consultants with our securities instead of cash. Furthermore~~products, ~~it will be harder for us to raise funding through the sale of debt or equity securities unless we agree to register such securities with the Commission, which~~ could ~~cause~~impair ~~us to expend additional resources in the future. Our status as a “shell company” could prevent us from raising additional funds, engaging consultants, and using~~ our ~~securities~~ability to ~~pay~~gain ~~for~~market ~~any~~acceptance ~~acquisitions (although none are currently planned), which could cause the value~~ of our ~~securities, if any, to decline in value or become worthless~~products.

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Table of Contents

Our current Chief Executive Officer and President, Hajime Abe, beneficially owns approximately or has the right to vote on 77.6% of our total outstanding common and preferred stock. As a result, he will have the ability to control substantially all matters submitted to our stockholders for approval including:

• Election of our board of directors;

• Removal of any of our directors;

• Amendment of our Certificate of Incorporation or bylaws;

• Adoption of measures that could delay or prevent a change in control or impede a merger, takeover or other business combination involving us.

As a result of his ownership and position, he is able to influence all matters requiring stockholder approval, including the election of directors and approval of significant corporate transactions. In addition, the future prospect of sales of significant amounts of shares held by him could affect the market price of our common stock if the marketplace does not orderly adjust to the increase in shares in the market and the value of your investment in our company may decrease. Mr. Abe's stock ownership may discourage a potential acquirer from making a tender offer or otherwise attempting to obtain control of us, which in turn could reduce our stock price or prevent our stockholders from realizing a premium over our stock price.

Our growth will place significant strains on our resources.

The Company is currently in the exploration stage, with only limited operations, and has not generated any revenues since inception in September 2012. The Company's growth, if any, is expected to place a significant strain on the Company's managerial, operational and financial resources. Moving forward, the Company's systems, procedures or controls may not be adequate to support the Company's operations and/or the Company may be unable to achieve the rapid execution necessary to successfully implement its business plan. The Company's future operating results, if any, will also depend on its ability to add additional personnel commensurate with the growth of its operations, if any. If the Company is unable to manage growth effectively, the Company's business, results of operations and financial condition will be adversely affected.

The recently enacted JOBS Act will allow the Company to postpone the date by which it must comply with certain laws and regulations intended to protect investors and to reduce the amount of information provided in reports filed with the SEC.

The recently enacted JOBS Act is intended to reduce the regulatory burden on “emerging growth companies”. The Company meets the definition of an “emerging growth company” and so long as it qualifies as an “emerging growth company,” it will, among other things:

-be exempt from the provisions of Section 404(b) of the Sarbanes-Oxley Act requiring that its independent registered public accounting firm provide an attestation report on the effectiveness of its internal control over financial reporting;

-be exempt from the "say on pay” provisions (requiring a non-binding shareholder vote to approve compensation of certain executive officers) and the "say on golden parachute” provisions (requiring a non-binding shareholder vote to approve golden parachute arrangements for certain executive officers in connection with mergers and certain other business combinations) of The Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”) and certain disclosure requirements of the Dodd-Frank Act relating to compensation of Chief Executive Officers;

-be permitted to omit the detailed compensation discussion and analysis from proxy statements and reports filed under the Securities Exchange Act of 1934, as amended (the “Exchange Act”) and instead provide a reduced level of disclosure concerning executive compensation; and

-be exempt from any rules that may be adopted by the Public Company Accounting Oversight Board (the “PCAOB”) requiring mandatory audit firm rotation or a supplement to the auditor’s report on the financial statements.

Although the Company is still evaluating the JOBS Act, it currently intends to take advantage of all of the reduced regulatory and reporting requirements that will be available to it so long as it qualifies as an “emerging growth company”. The Company has elected not to opt out of the extension of time to comply with new or revised financial accounting standards available under Section 102(b)(1) of the JOBS Act. Among other things, this means that the Company's independent registered public accounting firm will not be required to provide an attestation report on the effectiveness of the Company's internal control over financial reporting so long as it qualifies as an “emerging growth company”, which may increase the risk that weaknesses or deficiencies in the internal control over financial reporting go undetected. Likewise, so long as it qualifies as an “emerging growth company”, the Company may elect not to provide certain information, including certain financial information and certain information regarding compensation of executive officers, which would otherwise have been required to provide in filings with the SEC, which may make it more difficult for investors and securities analysts to evaluate the Company. As a result, investor confidence in the Company and the market price of its common stock may be adversely affected.

Notwithstanding the above, we are also currently a “smaller reporting company”, meaning that we are not an investment company, an asset-backed issuer, or a majority-owned subsidiary of a parent company that is not a smaller reporting company and have a public float of less than $75 million and annual revenues of less than $50 million during the most recently completed fiscal year. In the event that we are still considered a “smaller reporting company”, at such time are we cease being an “emerging growth company”, the disclosure we will be required to provide in our SEC filings will increase, but will still be less than it would be if we were not considered either an “emerging growth company” or a “smaller reporting company”. Specifically, similar to “emerging growth companies”, “smaller reporting companies” are able to provide simplified executive compensation disclosures in their filings; are exempt from the provisions of Section 404(b) of the Sarbanes-Oxley Act requiring that independent registered public accounting firms provide an attestation report on the effectiveness of internal control over financial reporting; and have certain other decreased disclosure obligations in their SEC filings, including, among other things, being required to provide only two years of audited financial statements in annual reports. Decreased disclosures in our SEC filings due to our status as an “emerging growth company” or “smaller reporting company” may make it harder for investors to analyze the Company’s results of operations and financial prospects.

We are an “emerging growth company” under the JOBS Act of 2012, and we cannot be certain if the reduced disclosure requirements applicable to emerging growth companies will make our common stock less attractive to investors.

We are an “emerging growth company,” as defined in the JOBS Act, and we may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not “emerging growth companies” including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. We cannot predict if investors will find our common stock less attractive because we may rely on these exemptions. If some investors find our common stock less attractive as a result, there may be a less active trading market for our common stock and our stock price may be more volatile.

In addition, Section 107 of the JOBS Act also provides that an “emerging growth company” can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an “emerging growth company” can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We are choosing to take advantage of the extended transition period for complying with new or revised accounting standards. As a result, our financial statements may not be comparable to those of companies that comply with public company effective dates.

We will remain an “emerging growth company” for up to five years, although we will lose that status sooner if our revenues exceed $1 billion, if we issue more than $1 billion in non-convertible debt in a three year period, or if the market value of our common stock that is held by non-affiliates exceeds $700 million.

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Table of Contents

As we are a publicly reporting company, we will continue to incur significant costs in staying current with reporting requirements. Our management will be required to devote substantial time to compliance initiatives. Additionally, the lack of an internal audit group may result in material misstatements to our financial statements and ability to provide accurate financial information to our shareholders.

Our management and other personnel will need to devote a substantial amount of time to compliance initiatives to maintain reporting status. Moreover, these rules and regulations, that are necessary to remain as an SEC reporting Company, will be costly as an external third party consultant(s), attorney, or firm, may have to assist in some regard to following the applicable rules and regulations for each filing on behalf of the company.

We currently do not have an internal audit group, and we will eventually need to hire additional accounting and financial staff with ~~appropriate~~ appropriate public company experience and technical accounting knowledge to have effective internal controls for financial reporting. Additionally, due to the fact that we only have one Principal ~~officer~~Officer and Director, who has minor experience as an officer or Director of a reporting company, such lack of experience may impair our ability to maintain effective internal controls over financial reporting and disclosure controls and procedures, which may result in material misstatements to our financial statements and an inability to provide accurate financial information to our stockholders.

Moreover, if we are not able to comply with the requirements or regulations as an SEC reporting company, in any regard, we could be subject to sanctions or investigations by the SEC or other regulatory authorities, which would require additional financial and management resources.

Our officers and Directors lack experience in and with the reporting and disclosure obligations of publicly-traded companies.

While we rely heavily on Hajime Abe, he lacks experience in and with the reporting and disclosure obligations of publicly-traded companies and with serving as an officer or Director of a publicly-traded company. Such lack of experience may impair our ability to maintain effective internal controls over financial reporting and disclosure controls and procedures, which may result in material misstatements to our financial statements and an inability to provide accurate financial information to our stockholders. Consequently, our operations, future earnings and ultimate financial success could suffer irreparable harm due to our officers and directors ultimate lack of experience in our industry and with publicly-traded companies and their reporting requirements in general. Additionally, due to the fact that all of our officers and Directors are currently located in Japan; having employment outside of the Company; and lacking experience with companies in our industry, we may be unable to successfully implement our business plan, and/or manage our future growth if any. Our officers and Directors do not currently believe that their outside employment affects the day to day operations of the Company. While the Company believes that the time and resources that our officers and Directors are able to provide to the Company, and/or which they may be willing to provide to us in the future, as well as our outside consultants are adequate to support the Company’s business plan, our operations and growth (if any) may be adversely affected by the fact that our officers and Directors are located in another country, only being able to provide a limited number of hours of service to the Company per week and/or their outside employment.

~~There is~~Risks ~~uncertainty~~Relating as to ~~our ability to enforce civil liabilities both in and outside of~~ the ~~United~~Company’s ~~States due to the fact that our officers, Directors and certain of our assets are not located in the United States.~~Securities

~~Our office~~We ismay ~~not located~~ in the ~~United~~future ~~States.~~issue ~~Our~~additional shares ~~officers and Directors are located in Japan and the operations and assets~~ of ~~Toa-Shoko are~~our ~~located~~common ~~in Japan. As a result~~stock, itwhich may behave ~~difficult~~a ~~for~~dilutive ~~shareholders to~~ effect ~~service of process within the United States~~ on our ~~officers and Directors~~stockholders. In addition, investors may have difficulty enforcing judgments based upon the civil liability provisions of the securities laws of the Unites States or any state thereof, both in and outside of the United States.

~~Risks~~Our Certificate of Incorporation authorizes ~~Relating~~the toissuance of 500,000,000 shares of common stock, of which 40,000,000 shares are issued and outstanding as of December 31, 2014. The future issuance of our common shares may result in substantial dilution in the ~~Company’s~~percentage ~~Securities~~of our common shares held by our then existing stockholders. We may value any common stock issued in the future on an arbitrary basis. The issuance of common stock for future services or acquisitions or other corporate actions may have the effect of diluting the value of the shares held by our investors, and might have an adverse effect on any trading market for our common stock.

We may ~~never~~issue ~~have~~shares aof ~~public market for our common~~ preferred stock orin ~~that~~ the ~~common~~future ~~stock~~that ~~will ever trade on a recognized exchange. Therefore, you~~ may beadversely ~~unable~~impact toyour ~~liquidate~~rights ~~your~~as ~~investment~~holders inof our common stock.

~~There~~Our Certificate of Incorporation authorizes isus noto ~~established~~issue ~~public~~up ~~trading~~to ~~market~~20,000,000 ~~for~~shares ~~our~~of ~~securities~~preferred stock. ~~Our~~Accordingly, our board of directors will have the authority to fix and determine the relative rights and preferences of preferred shares, as well as the authority to issue such shares, without further stockholder approval. Currently, our series A preferred stock entitles the holder thereof to 100 votes on all matters upon which the holders of the common stock of the Company are ~~not~~entitled ~~and~~to ~~have~~vote. Series A Preferred Stock does not ~~been~~have ~~listed~~any dividend, conversion, liquidation, or ~~quoted~~other onrights ~~any~~or ~~exchange~~preferences, including redemption or sinking fund provisions. However, our board of directors could authorize the issuance of a series of preferred stock that would grant to holders preferred rights to our assets upon liquidation, the right to receive dividends before dividends are declared to holders of our common stock, and the right to the redemption of such preferred shares, together with a premium, prior to the redemption of the common stock. To the extent that we do issue such additional shares of preferred stock, your rights as holders of common stock could be impaired thereby, including, without limitation, dilution of your ownership interests in us. In addition, shares of preferred stock could be issued with terms calculated to delay or ~~quotation~~prevent ~~system~~a change in control or make removal of management more difficult, which may not be in your interest as holders of common stock.

In order for our shares to be quoted, a market maker must agree to file the necessary documents with the National Association of Securities Dealers, which operates the OTC Bulletin Board. In addition, it is possible that, such application for quotation may not be approved and even if approved it is possible that a regular trading market will not develop or that if it did develop, will be sustained. In the absence of a trading market, an investor may be unable to liquidate their investment.-13-

~~We may~~ Table ~~in the future issue additional shares~~ of ~~our common stock, which may have a dilutive effect on our stockholders.~~Contents

~~Our Certificate~~We ofdo ~~Incorporation~~not ~~authorizes~~currently ~~the~~intend ~~issuance~~to ofpay dividends ~~500,000,000~~on ~~shares~~our of common stock, ~~of which 40,000,000 shares are issued~~ and ~~outstanding as of December 31~~consequently, ~~2013.~~your ~~The~~ability ~~future~~to ~~issuance~~achieve ofa ~~our~~return ~~common~~on ~~shares~~your ~~may~~investment ~~result~~will independ ~~substantial~~on ~~dilution in the percentage~~appreciation ~~of our common shares held by our then existing stockholders. We may value any common stock issued~~ in the ~~future~~price ~~on an arbitrary basis. The issuance~~ of ~~common stock for future services or acquisitions or other corporate actions may have the effect of diluting the value of the shares held by~~ our ~~investors, and might have an adverse effect on any trading market for our~~ common stock.

We have never declared or paid any cash ~~may~~dividends ~~issue~~on our common stock and do not currently intend to do so for the foreseeable future. We currently intend to invest our future earnings, if any, to fund our growth. Therefore, you are not likely to receive any dividends on your common stock for the foreseeable future and the success of an investment in shares of ~~preferred~~our common stock inwill ~~the~~depend upon any future ~~that~~appreciation ~~may~~in ~~adversely~~its value. ~~impact~~There ~~your~~is ~~rights~~no asguarantee ~~holders~~that shares of our common stock will appreciate in value or even maintain the price at which our stockholders have purchased their shares.

Our ~~Certificate~~ ofauditors ~~Incorporation authorizes us to issue up to 20,000,000 shares of preferred stock. Accordingly, our board of directors will~~ have the authority to fix and determine the relative rights and preferences of preferred shares, as well as the authority to issue such shares, without further stockholder approval. Currently, our series A preferred stock entitles the holder thereof to 100 votes on all matters upon which the holders of the common stock of the Company are entitled to vote. Series A Preferred Stock does not have any dividend, conversion, liquidation, or other rights or preferences, including redemption or sinking fund provisions. However, our board of directors could authorize the issuance of a series of preferred stock that would grant to holders preferred rights to our assets upon liquidation, the right to receive dividends before dividends are declared to holders of our common stock, and the right to the redemption of such preferred shares, together with a premium, prior to the redemption of the common stock. To the extent that we do issue such additional shares of preferred stock, your rights as holders of common stock could be impaired thereby, including, without limitation, dilution of your ownership interests in us. In addition, shares of preferred stock could be issued ~~with terms calculated to delay or prevent~~ a ~~change in control or make removal of management more difficult,~~going ~~which~~concern ~~may not be in your interest as holders of common stock~~opinion.

~~-13-~~Our independent auditors have indicated, in their report on our December 29, 2014 financial statements, that there is substantial doubt about our ability to continue as a going concern. A “going concern” opinion indicates that the financial statements have been prepared assuming we will continue as a going concern and do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets, or the amounts and classification of liabilities that may result if we do not continue as a going concern. Therefore, you should not rely on our balance sheet as an indication of the amount of proceeds that would be available to satisfy claims of creditors, and potentially be available for distribution to shareholders, in the event of liquidation. The going concern consideration is based on the Company’s absence of revenues to date. If we are unable to continue as a going concern, investors will likely lose all of their investment in the Company.

~~Table~~We may be exposed to potential risks resulting from requirements under Section 404 of ~~Contents~~the Sarbanes-Oxley Act of 2002.

WeAs a reporting company we are required, dopursuant ~~not~~to ~~currently~~Section ~~intend~~404 of the Sarbanes-Oxley Act of 2002, to ~~pay~~include ~~dividends~~in onour annual report our ~~common~~assessment ~~stock~~of ~~and~~the ~~consequently,~~effectiveness of ~~your~~our ~~ability~~internal tocontrol ~~achieve~~over financial reporting. We do not have a ~~return~~sufficient onnumber ~~your~~of ~~investment~~employees to segregate responsibilities ~~will~~and ~~depend~~may onbe ~~appreciation~~unable into ~~the~~afford ~~price~~increasing ofour staff or engaging outside consultants or professionals to overcome our ~~common~~lack ~~stock.~~of employees.

We ~~have~~ ~~never declared or paid any cash dividends on our common stock and~~ do not currently ~~intend~~have toindependent audit door socompensation ~~for the foreseeable future~~committees. We ~~currently~~As ~~intend~~a toresult, ~~invest~~ our ~~future~~directors ~~earnings,~~have ifthe ~~any~~ability, toamong ~~fund~~other ~~our growth. Therefore~~things, ~~you are not likely~~ to ~~receive~~determine ~~any~~their ~~dividends~~own level onof ~~your~~compensation. ~~common~~Until ~~stock~~we ~~for~~comply ~~the~~with ~~foreseeable~~such ~~future~~corporate ~~and~~governance ~~the~~measures, ~~success~~regardless of anwhether ~~investment~~such incompliance ~~shares~~is ofrequired, ~~our~~the absence ~~common~~of ~~stock~~such ~~will~~standards ~~depend~~of ~~upon any~~corporate ~~future~~governance ~~appreciation~~may inleave ~~its~~our ~~value.~~stockholders ~~There~~without isprotections noagainst ~~guarantee~~interested ~~that~~director ~~shares~~transactions, conflicts of ~~our~~interest ~~common~~and ~~stock~~similar ~~will~~matters ~~appreciate~~and ininvestors ~~value~~may orbe ~~even~~reluctant ~~maintain the~~to ~~price~~provide atus ~~which~~with ~~our~~funds ~~stockholders~~necessary ~~have~~to ~~purchased~~expand ~~their~~our ~~shares~~operations.

~~Our~~The costs to meet our reporting and ~~auditors~~other ~~have~~requirements ~~issued~~as a ~~going~~public ~~concern~~company ~~opinion.~~subject to the Exchange Act of 1934 is and will be substantial and may result in us having insufficient funds to expand our business or even to meet routine business obligations.

~~Our independent~~As ~~auditors~~a ~~have~~public ~~indicated~~entity, insubject ~~their~~to ~~report~~the ~~on our September 30, 2012 financial statements, that there is substantial~~reporting ~~doubt~~requirements ~~about~~of ~~our ability to continue as a going concern. A “going concern” opinion indicates that~~ the ~~financial~~Exchange ~~statements have~~Act ~~been~~of ~~prepared~~1934, ~~assuming~~ we will continue ~~as a going concern and do not include any adjustments~~ to ~~reflect~~incur ~~the~~ongoing ~~possible~~expenses ~~future effects~~associated onwith ~~the~~professional ~~recoverability~~fees ~~and~~for ~~classification of assets~~accounting, legal ~~or the amounts~~ and ~~classification~~a host of ~~liabilities~~other ~~that~~expenses ~~may~~for ~~result~~annual ~~if we~~reports doand ~~not~~proxy ~~continue as a going concern~~statements. ~~Therefore,~~We ~~you~~estimate ~~should~~that ~~not~~these ~~rely~~costs onwill ~~our~~range ~~balance~~up ~~sheet as an indication of the amount of proceeds that would be available~~ to ~~satisfy claims of creditors~~$35,000 per ~~and~~year ~~potentially be available~~ for ~~distribution to shareholders, in~~ the ~~event~~ ofnext ~~liquidation.~~few ~~The~~years ~~going~~and ~~concern~~will ~~consideration~~be ishigher ~~based~~if onour ~~the~~business ~~Company’s~~volume ~~absence~~and ofactivity ~~revenues to date~~increases. IfAs ~~we are unable to continue as~~ a ~~going concern~~result, ~~investors~~we ~~will~~may ~~likely~~not ~~lose~~have sufficient ~~all~~funds ofto ~~their~~grow ~~investment~~our ~~in the Company~~operations.

We State Securities Laws may belimit ~~exposed~~secondary trading, towhich ~~potential~~may ~~risks~~restrict ~~resulting~~the ~~from~~states ~~requirements~~in ~~under~~which ~~Section~~and ~~404~~conditions ofunder ~~the~~which ~~Sarbanes-Oxley~~you ~~Act~~can ofsell ~~2002~~Shares.

AsSecondary trading in our common stock amay ~~reporting~~not ~~company~~be wepossible ~~are~~in ~~required,~~any ~~pursuant~~state tountil ~~Section~~the ~~404~~common ofstock is qualified for sale under the ~~Sarbanes-Oxley~~applicable ~~Act~~securities laws of ~~2002~~the state or there is confirmation that an exemption, tosuch ~~include~~as listing in ~~our~~certain ~~annual~~recognized ~~report our~~securities ~~assessment~~manuals, ofis available for secondary trading in the ~~effectiveness~~state. ofIf ~~our~~we ~~internal~~fail ~~control~~to ~~over~~register ~~financial~~or ~~reporting.~~qualify, Weor doto ~~not~~obtain ~~have~~or averify ~~sufficient~~an ~~number~~exemption for the secondary trading of, ~~employees~~the tocommon ~~segregate~~stock ~~responsibilities~~in ~~and~~any ~~may~~particular bestate, ~~unable~~the tocommon ~~afford~~stock ~~increasing~~cannot ~~our~~be ~~staff~~offered or ~~engaging~~sold ~~outside~~to, ~~consultants~~ or ~~professionals~~purchased by, a resident of that state. In the event that a significant number of states refuse to ~~overcome~~permit secondary trading in our ~~lack~~common ofstock, ~~employees~~the liquidity for the common stock could be significantly impacted.

~~We do~~Item ~~not currently have independent audit or compensation committees~~1B. AsUnresolved aStaff ~~result, our directors have the ability, among other things, to determine their own level of compensation~~Comments. Until we comply with such corporate governance measures, regardless of whether such compliance is required, the absence of such standards of corporate governance may leave our stockholders without protections against interested director transactions, conflicts of interest and similar matters and investors may be reluctant to provide us with funds necessary to expand our operations.

The costs to meet our reporting and other requirements as a public company subject to the Exchange Act of 1934 is and will be substantial and may result in us having insufficient funds to expand our business or even to meet routine business obligationsNone.

~~As a~~Item public entity, subject to the reporting requirements of the Exchange Act of 1934, we will continue to incur ongoing expenses associated with professional fees for accounting, legal and a host of other expenses for annual reports and proxy statements2. We ~~estimate that these costs will range up to $35,000 per year for the next few years and will be higher if our business volume and activity increases~~Properties. ~~As a result, we may not have sufficient funds to grow our operations.~~

~~State Securities~~As ~~Laws~~of ~~may~~December ~~limit secondary trading~~31, ~~which~~2014 ~~may~~we ~~restrict~~do ~~the~~not ~~states~~own inany ~~which and conditions under which you can sell Shares~~properties.

~~Secondary trading~~Item in our common stock may not be possible in any state until the common stock is qualified for sale under the applicable securities laws of the state or there is confirmation that an exemption, such as listing in certain recognized securities manuals, is available for secondary trading in the state3. IfLegal we fail to register or qualify, or to obtain or verify an exemption for the secondary trading of, the common stock in any particular state, the common stock cannot be offered or sold to, or purchased by, a resident of that stateProceedings. ~~In the event that a significant number of states refuse to permit secondary trading in our common stock, the liquidity for the common stock could be significantly impacted.~~

~~Item~~From time to time, we may become party 1Bto litigation or other legal proceedings that we consider to be a part of the ordinary course of our business. ~~Unresolved~~We ~~Staff~~are ~~Comments~~not currently involved in legal proceedings that could reasonably be expected to have a material adverse effect on our business, prospects, financial condition or results of operations. We may become involved in material legal proceedings in the future.

~~None~~Item 4. Mine Safety Disclosures.

~~Item 2.~~Not ~~Properties~~applicable.

~~As of December 31, 2013 we do not own any properties.~~-14-

~~Item 3.~~Table ~~Legal~~of ~~Proceedings.~~Contents

~~From time~~PART to time, we may become party to litigation or other legal proceedings that we consider to be a part of the ordinary course of our business. We are not currently involved in legal proceedings that could reasonably be expected to have a material adverse effect on our business, prospects, financial condition or results of operations. We may become involved in material legal proceedings in the future.II

~~Not applicable.~~Market Information

~~-14-~~We are currently listed on the OTC under the symbol THGS and are currently pending DTC Eligibility.

~~Table~~ Stockholders of ~~Contents~~Our Common Shares

~~PART~~As of September 30, 2014, we had II40,000,000 shares of our common stock issued and outstanding.

~~Item 5.~~Recent ~~Market~~Sales ~~for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases~~ of ~~Equity~~Unregistered Securities.

~~Market~~The following sets forth certain information ~~Information~~concerning securities which were sold or issued by us without the registration of the securities under the Securities Act of 1933 in reliance on exemptions from such registration requirements within the past three years:

WeOn April 1, 2013, Hajime Abe entered ~~are~~into ~~currently~~a ~~not~~Stock ~~listed~~Purchase Agreement (the “Stock Purchase Agreement”) with TOA Holdings, Inc., a Delaware corporation. Pursuant to the Agreement, Hajime Abe agreed to transfer to TOA Holdings, Inc., 1,000,000 shares of Toa Shoko’s common stock that represents all of Toa Shoko’s issued and outstanding shares in consideration of 1,000,000 JPY ($10,089 USD). Following the closing of the share purchase transaction on ~~any~~July ~~exchange~~6, 2013, TOA Holdings, Inc. gained a 100% interest in the issued and outstanding shares of Toa Shoko’s common stock. Upon closing TOA Holdings, Inc. became the controlling shareholder of the Company (Toa Shoko).

~~Stockholders~~On April 23, 2013, Mr. Hajime Abe entered into stock purchase agreements with 342 Japanese shareholders. Pursuant to these agreements, Mr. Abe sold 31,400,000 shares of common ~~Our~~stock ~~Common~~of ~~Shares~~the Company to these individuals.

AsWe claim an exemption from registration afforded by Section 4(2) and/or Regulation S of ~~December~~the 31Securities Act of 1933, ~~2013~~as amended ("Regulation S") for the above sales of the stock since the sales of the stock were made to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), wepursuant ~~had~~to 40offshore transactions,~~000~~ and no directed selling efforts were made in the United States by the issuer,~~000~~ ~~shares~~a distributor, any of ~~our~~their ~~common~~respective ~~stock~~affiliates, ~~issued~~or ~~and~~any ~~outstanding~~person acting on behalf of any of the foregoing.

~~Recent Sales~~Item of6. ~~Unregistered~~Selected ~~Securities~~Financial Data.

The ~~following~~ ~~sets~~tables ~~forth~~and ~~certain~~ information ~~concerning~~below ~~securities~~are derived ~~which~~from ~~were~~our ~~sold~~financial orstatements ~~issued~~for ~~by us without~~ the ~~registration~~year ofended ~~the securities~~September ~~under~~30, ~~the~~2014 ~~Securities~~and ~~Act~~September of30, ~~1933 in reliance on exemptions from such registration requirements within the past three years:~~2013.

OnFinancial ~~April~~condition 1,– ~~2013,~~Consolidated Hajime Abe entered into a Stock Purchase Agreement (the “Stock Purchase Agreement”) with TOA Holdings, Inc., a Delaware corporation. Pursuant to the Agreement, Hajime Abe agreed to transfer to TOA Holdings, Inc., 1,000,000 shares of TOA Shoko’s common stock that represents all of TOA Shoko’s issued and outstanding shares in consideration of 1,000,000 JPY ($10,089 USD). Following the closing of the share purchase transaction on July 6, 2013, TOA Holdings, Inc. gained a 100% interest in the issued and outstanding shares of TOA Shoko’s common stock. Upon closing TOA Holdings, Inc. became the controlling shareholder of the Company (TOA Shoko).base

On April 23, 2013, Mr. Hajime Abe entered into stock purchase agreements with 341 Japanese shareholders. Pursuant to these agreements, Mr. Abe sold 31,600,000 shares of common stock of the Company to these individuals.

		As of		As of
		September 30, 2014		September 30, 2013

Cash and Deposits	$	16	$	-
Trade receivables – Related Party		109,800		72,000
Prepaid expenses		-		-
TOTAL ASSETS	$	109,816	$	72,000
Trade payables- Related Party	$	73,200	$	48,000
Accrued expenses		36,282		6,300
Loan from director		27,353		33,763
TOTAL LIABILITIES	$	136,835	$	88,063
Preferred Stock		100		100
Common Stock		4,000		4,000
Additional paid-in capital		2,648		2,648
Subscription receivable		-		(8,092)
Accumulated deficit		(37,688)		(16,786)
Accumulated other comprehensive income		3,921		2,067
TOTAL SHAREHOLDER EQUITY	$	(27,019)	$	(16,063)
TOTAL LIABILITIES AND SHAREHOLDER EQUITY	$	109,816	$	72,000

~~We claim~~Statement ~~an exemption from registration afforded by Section 4(2) and/or Regulation S~~ of the Securities Act of 1933, as amended ("Regulation S") for the above sales of the stock since the sales of the stock were made to non-U.S. persons (as defined under Rule 902 section (k)(2)(i) of Regulation S), pursuant to offshore transactions, and no directed selling efforts were made in the United States by the issuer, a distributor, any of their respective affiliates, or any person acting on behalf of any of the foregoing.operations

Item 6. Selected Financial Data.

		Year		Year
		Ended		Ended
		September 30, 2014		September 30, 2013

Revenues	$	109,800	$	72,000
Cost of revenues		73,200		48,000
Gross profit	$	36,600	$	24,000

Total Expenses		57,502		38,639
NET LOSS	$	(20,902)	$	(14,639)
NET INCOME(LOSS) PER SHARE	$	(0.00)	$	(0.00)

~~The tables and information below are derived from our financial statements for the period from September 11, 2012 (Inception) to September 30, 2013.~~-15-

~~Financial condition~~Table –of ~~Consolidated base~~ Contents

		As of		As of
		September 30, 2012		September 30, 2013
		(audited)		(audited)
Cash and Deposits	$	-	$	-
Trade receivables – Related Party		-		72,000
Prepaid expenses		2,500		-
TOTAL ASSETS	$	2,500	$	72,000
Trade payables- Related Party	$	-	$	48,000
Account payables-Related Party		2,648		33,763
Accrued expenses		-		6,300
TOTAL LIABILITIES	$	2,648	$	88,063
Common Stock		2,000		4,000
Preferred Stock		-		100
Additional paid-in capital		-		2,648
Subscription receivable		-		(8,092)
Deficit accumulated during the development stage		(2,148)		(16,786)
Foreign currency translation adjustment		-		(2,067)
TOTAL SHAREHOLDER EQUITY	$	(148)	$	(16,063)
TOTAL LIABILITIES AND SHAREHOLDER EQUITY	$	25,000	$	72,000

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

~~Statement~~Our cash balance is $16 as of September 30, 2014. Our cash balance is not sufficient to fund our limited levels of operations for any period of time. We have been utilizing and may utilize funds from Hajime Abe, our president and director, who has informally agreed to advance funds to allow us to pay for filing fees, and professional fees. Hajime Abe, however, has no formal commitment, arrangement or legal obligation to advance or loan funds to the company. In order to implement our plan of operations for the next twelve-month period, we require further funding. Being a start-up company, we have very limited operating history. After a twelve-month period we may need additional financing but currently do not have any arrangements for such financing.

				Period from
				September 11, 2012
		Twelve months		(Date of Inception)
		Ended		through
		September 30, 2013		September 30, 2013
Revenues	$	72,000	$	72,000
Cost of revenues		48,000		48,000
Gross profit	$	24,000	$	24,000
Expenses		38,639		40,787
NET INCOME (LOSS)	$	(14,639)	$	(16,786)
NET INCOME(LOSS) PER SHARE	$	(0.00)	$	(0.00)

We are a start-up company and have generated little revenue to date. Long term financing will be required to fully implement our business plan. The exact amount of funding will depend on funding required for full implementation of our business plan. Our expansion may include expanding our office facilities, hiring sales personnel and expanding into geographical areas such as Bangladesh and Korea. We do not currently have plans for our expansion, and have not yet decided on the scale of our expansion if we decided to do so and on the exact amount of funding needed for our long term financing.

~~-15-~~If we need additional cash and cannot raise it, we will either have to suspend operations until we do raise the cash we need, or cease operations entirely.

~~Table of~~Item ~~Contents~~7A. Quantitative and Qualitative Disclosures about Market Risk.

~~Item~~As a “smaller reporting company”, 7.we ~~Management’s~~are ~~Discussion~~not ~~and~~required ~~Analysis~~to ofprovide ~~Financial~~the ~~Condition~~information ~~and~~required ~~Results~~by ofthis ~~Operations~~Item.

Our cash balance is $0 as of September 30, 2013. Our cash balance is not sufficient to fund our limited levels of operations for any period of time. We have been utilizing and may utilize funds from Hajime Abe, our president and director, who has informally agreed to advance funds to allow us to pay for offering costs, filing fees, and professional fees. Hajime Abe, however, has no formal commitment, arrangement or legal obligation to advance or loan funds to the company. In order to implement our plan of operations for the next twelve-~~month period, we require a minimum of $1,800,000 of funding from this offering. Being a development stage company, we have very limited operating history. After a twelve~~16-~~month period we may need additional financing but currently do not have any arrangements for such financing.~~

~~We are~~Table ~~a development stage company and have generated few revenue to date. Long term financing beyond the maximum aggregate amount~~ of this offering will be required to fully implement our business plan. The exact amount of funding will depend on funding required for full implementation of our business plan. Our expansion may include expanding our office facilities, hiring sales personnel and expanding into geographical areas such as Bangladesh and Korea. We do not currently have plans for our expansion, and have not yet decided on the scale of our expansion if we decided to do so and on the exact amount of funding needed for our long term financing.Contents

~~If we~~Item do8. ~~not~~Financial ~~receive~~Statements ~~any~~and ~~proceeds~~Supplementary from the offering or the minimum amount of $1,800,000 that we require to operate for the next 12 months Hajime Abe, has informally agreed to advance us funds, however, he has no formal commitment, arrangement or legal obligation to advance or loan funds to the companyData.

~~To meet~~TOA our need for cash we are attempting to raise money from this offering. We believe that we will be able to raise enough money through this offering to start our proposed operations but we cannot guarantee that once we start operations we will stay in business after doing so. If we are unable to successfully find customers we may quickly use up the proceeds from this offering and will need to find alternative sources of funding. At the present timeHOLDINGS, ~~we have not made any arrangements to raise additional cash, other than through this offering~~INC.

IfCONSOLIDATED weFINANCIAL need additional cash and cannot raise it, we will either have to suspend operations until we do raise the cash we need, or cease operations entirely. Even if we raise $1,800,000 from this offering, it will most likely only last one year. We may need more funds for business operations in the next year, and we will have to revert to obtaining additional money.STATEMENTS

~~Our~~INDEX ~~cash~~TO ~~requirements~~ESTIMATED ~~for~~FINANCIAL ~~the~~STATEMENTS ~~next twelve months are $ 1,800,000.~~

Purchase products for Projects in Bangladesh.	$1,000,000
		Pages
Develop and increase new products for trading	$200,000
Report of Independent Registered Public Accounting Firm (MaloneBailey, LLP)		F2
Increase customers.	$200,000
Consolidated Balance Sheets		F3
Recruit, train and establish additional corporate sales agents in Japan.	$100,000
Consolidated Statements of Operations and Comprehensive Income (Loss)		F4
Perform financial strategies.	$300,000
Consolidated Statements of Stockholders’ Deficit		F5
TOTAL	$1,800,000
Consolidated Statements of Cash Flows		F6
Notes to Consolidated Financial Statements		F7

~~Item 7A. Quantitative and Qualitative Disclosures about Market Risk.~~-F1-

~~As a~~Table ~~“smaller~~of ~~reporting company”, we are not required to provide the information required by this Item.~~Contents

~~-16-~~REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

~~Table~~To the Board of ~~Contents~~Directors Toa Holdings, Inc.

~~Item 8.~~C/O ~~Financial~~Toa ~~Statements~~Shoko, 1-1-36, ~~and Supplementary Data.~~Nishiawaji,

~~TOA~~Higashiyodogawa-ku, ~~HOLDINGS~~Osaka 533-0031, ~~INC.~~Japan

~~FORMERLY~~We ~~KNOWN~~have ASaudited ~~GOLD~~the ~~BULLION~~accompanying ~~ACQUISITION~~consolidated balance sheet of Toa Holdings, ~~INC~~Inc. and its subsidiary (the “Company”) as of September 30, 2014 and 2013, and the related statements of operations, changes in stockholders’ deficit, and cash flows for the years then ended. These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits.

(AWe ~~DEVELOPMENT~~conducted ~~STAGE~~our ~~COMPANY~~audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audit included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.

~~CONSOLIDATED~~In ~~FINANCIAL~~our ~~STATEMENTS~~opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Toa Holdings, Inc. and its subsidiary as of September 30, 2014 and 2013, and the results of its operations and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America.

~~INDEX~~The accompanying consolidated financial statements have been prepared TOassuming ~~ESTIMATED~~that ~~FINANCIAL~~the ~~STATEMENTS~~Company will continue as a going concern. As discussed in Note 3 to the consolidated financial statements, the Company suffered a net loss and has a net capital deficiency, which raises substantial doubt about its ability to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

		Pages
Balance Sheets		17
Statements of Operations		18
Statements of Stockholders’ Deficit and Comprehensive Income		19
Statements of Cash Flows		20
Notes to Financial Statements		21

MALONEBAILEY, LLP www.malone-bailey.com
Houston, Texas

December 29, 2014

~~REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM~~-F2-

~~To the~~Table ~~Board~~ of ~~Directors Toa Holdings, Inc.~~Contents

(a development stage company)

TOA HOLDINGS, INC.
CONSOLIDATED BALANCE SHEETS

			As of		As of
			September 30, 2014		September 30, 2013
ASSETS
Current Assets
	Cash and cash equivalents	$	16	$	-
	Trade receivables - Related Party		109,800		72,000

TOTAL CURRENT ASSETS			109,816		72,000

TOTAL ASSETS		$	109,816	$	72,000

LIABILITIES AND SHAREHOLDERS' EQUITY
Current Liabilities
	Trade payables - Related Party	$	73,200	$	48,000
	Accrued expenses		36,282		6,300
	Loan from director		27,353		33,763

TOTAL CURRENT LIABILITIES			136,835		88,063

TOTAL LIABILITIES		$	136,835	$	88,063

Shareholders’ Equity (Deficit)
	Preferred stock ($.0001 par value, 20,000,000 shares authorized;
	1,000,000 shares issued and outstanding
	as of September 30, 2014 and September 30, 2013)	$	100	$	100
	Common stock ($.0001 par value, 500,000,000 shares authorized,
	40,000,000 shares issued and outstanding
	as of September 30, 2014 and September 30, 2013)		4,000		4,000
	Additional paid-in capital		2,648		2,648
	Subscriptions receivables		-		(8,092)
	Accumulated deficit		(37,688)		(16,787)
	Accumulated other comprehensive income		3,921		2,067

TOTAL SHAREHOLDERS' DEFICIT		$	(27,019)	$	(16,063)

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		$	109,816	$	72,000

The accompanying notes are an integral part of these financial statements

~~C/O Toa Shoko, 1~~-1F3-~~36, Nishiawaji,~~

~~Higashiyodogawa-ku,~~Table ~~Osaka~~of ~~533-0031, Japan~~Contents

We have audited the accompanying consolidated balance sheet of Toa Holdings, Inc. and its subsidiary (a development stage company) (collectively, the “Company”), as of September 30, 2013 and the related consolidated statements of operations, changes in stockholders’ equity and cash flows for the year then ended and the period from September 11, 2012 (inception) through September 30, 2013. These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits. We did not audit the cumulative totals of the Company for the period from inception to September 30, 2012, which totals reflect a deficit of $2,148 accumulated during the development stage. Those cumulative totals were audited by other independent auditors, whose report, dated June 12, 2013, expressed an unqualified opinion on the cumulative amounts but included an emphasis of a matter. Our opinion, insofar as it relates to amounts included for that period is based on the report of the other independent auditors.

TOA HOLDINGS, INC.
CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS)

			Year Ended		Year Ended
			September 30, 2014		September 30, 2013

Revenues - Related Party		$	109,800	$	72,000
Cost of revenues - Related Party			73,200		48,000

Gross profit			36,600		24,000

General and Administrative Expenses
	Advertising expenses		30,000		-
	Organization and related expenses		-		2,500
	Director's compensation		-		2,100
	Other expenses		27,502		34,039

Total Expenses			57,502		38,639

NET LOSS		$	(20,902)	$	(14,639)

OTHER COMPREHENSIVE INCOME
	Foreign currency translation adjustment	$	1,854	$	2,067

TOTAL COMPREHENSIVE LOSS		$	(19,048)	$	(10,443)

WEIGHTED AVERAGE SHARES OUTSTANDING			40,000,000		29,288,462

NET INCOME(LOSS) PER SHARE		$	(0.00)	$	(0.00)

The accompanying notes are an integral part of these financial statements

We conducted our audits in accordance with standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the consolidated financial statements are free of material misstatements. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the consolidated financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall consolidated financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.-F4-

InTable ~~our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the consolidated financial position~~ of Toa Holdings, Inc. and its subsidiary as of September 30, 2013, and the results of their consolidated operations and their consolidated cash flows for the year then ended and the period from September 11, 2012 (inception) through September 30, 2013 in conformity with accounting principles generally accepted in the United States of America.Contents

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company incurred losses from operations for fiscal 2013 and has a working capital deficit as of September 30, 2013. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management's plans in regard to these matters are described in Note 3. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

TOA HOLDINGS, INC.
CONSOLIDATED STATEMENT OF SHAREHOLDERS' DEFICIT
For the period from September 30, 2012 through September 30, 2014

								ADDITIONAL				OTHER
	PREFERRED STOCK				COMMON STOCK			PAID IN		SUBSCRIPTION		COMPREHENSIVE		EARNINGS
	NUMBER		AMOUNT		NUMBER		AMOUNT	CAPITAL		RECEIVABLES		INCOME		(DEFICIT)		TOTALS

Balance – September 30, 2012 (audited)	-	$	-	$	20,000,000	$	2,000	-	$	-	$	-	$	(2,148)	$	(148)
Shares issued for director's compensation, April 22, 2013	1,000,000		100													100
Shares issued for director's compensation, April 22, 2013					20,000,000		2,000									2,000
Acquisition of TOA Shoko Japan Co., Ltd., July 6, 2013										(8,092)						(8,092)
Contribution to capital by related party for write-off of accounts payable								2,648								2,648
Net loss for the period from October 1, 2012 through September 30, 2013														(14,639)		(14,639)
Foreign currency translation adjustment												2,067				2,067

Balance – September 30, 2013 (audited)	1,000,000	$	100	$	40,000,000	$	4,000	2,648	$	(8,092)		2,067	$	(16,786)	$	(16,063)

Net loss for the period from October 1, 2013 through September 30, 2014														(20,902)		(20,902)
Payment for subscription receivables, March 28, 2014										8,092						8,092
Foreign currency translation adjustment												1,854				1,854

Balance – September 30, 2014	1,000,000	$	100	$	40,000,000	$	4,000	2,648	$	-		3,921	$	(37,688)	$	(27,019)

The accompanying notes are an integral part of these financial statements

~~MALONEBAILEY, LLP~~-F5-

~~www.malonebailey.com~~Table of Contents

Houston, Texas

TOA HOLDINGS, INC.
FORMERLY KNOWN AS GOLD BULLION ACQUISITION, INC.
CONSOLIDATED STATEMENT OF CASH FLOWS

			Year Ended September 30, 2014		Year Ended September 30, 2013

CASH FLOWS FROM OPERATING ACTIVITIES
	Net income (loss)	$	(20,902)	$	(14,638)
	Adjustments to reconcile (loss) to net cash used in operating activities:
	Stock issued for services rendered		-		2,100
	Change in operating assets and liabilities:
	Trade receivables – Related Party		(37,800)		(72,000)
	Prepaid expenses		-		2,500
	Trade payables – Related Party		25,200		48,000
	Accrued expenses		29,982		6,300

	Net cash provided by operating activities	$	(3,520)	$	(27,738)

CASH FLOWS FROM FINANCING ACTIVITIES
	Loan from director		(6,410)	$	25,671
	Collection of subscriptions receivables		8,092	$	-
	Net cash provided by used in financing activities		1,682	$	25,671
Net effect of exchange rate changes on cash			1,854		2,067
Net Change in Cash and Cash equivalents		$	16	$	-
Cash and cash equivalents - beginning of period			-		-
Cash and cash equivalents - end of period			16		-

NON-CASH TRANSACTIONS
	Subscription receivable	$	-	$	8,092
	Contribution to capital by related party for write-off of accounts payable		-		2,648

SUPPLEMENTAL INFORMATION
Interest paid			-		-
Income taxes paid			-		-

The accompanying notes are an integral part of these financial statements

~~January 13, 2014~~-F6-

TOA HOLDINGS, INC.
FORMERLY KNOWN AS GOLD BULLION ACQUISITION, INC.
(A DEVELOPMENT STAGE COMPANY)
CONSOLIDATED BALANCE SHEETS
			As of		As of
			September 30, 2013		September 30, 2012
ASSETS
Current Assets
	Trade receivables – Related Party	$	72,000	$	-
	Prepaid expenses	$	-	$	2,500
TOTAL CURRENT ASSETS		$	72,000	$	2,500
TOTAL ASSETS		$	72,000	$	2,500
LIABILITIES AND SHAREHOLDERS’ EQUITY
Current Liabilities
	Trade payables - Related Party	$	48,000	$	-
	Accrued expenses	$	6,300	$	-
	Account payables -Related Party	$	33,763	$	2,648
TOTAL CURRENT LIABILITIES		$	88,063	$	2,648
TOTAL LIABILITIES		$	88,063	$	2,648
Stockholders’ Equity (Deficit)
	Common stock ($.0001 par value, 500,000,000 shares authorized,
	40,000,000 shares and 20,000,000 shares issued and outstanding
	as of September 30, 2013 and September 30, 2012)	$	4,000	$	2,000
	Preferred stock ($.0001 par value, 20,000,000 shares authorized;
	1,000,000 shares and none issued and outstanding
	as of September 30, 2013 and September 30, 2012)	$	100	$	-
	Additional paid-in capital	$	2,648	$	-
	Subscription receivable	$	(8,092)	$	-
	Deficit accumulated during the development stage	$	(16,786)	$	(2,148)
Accumulated other comprehensive income
	Foreign currency translation		2,067
TOTAL SHAREHOLDERS’ EQUITY		$	(16,063)	$	(148)
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY		$	72,000	$	2,500

Table of Contents

~~-17-~~TOA HOLDINGS, INC.

~~Table of~~NOTES ~~Contents~~TO CONSOLIDATED FINANCIAL STATEMENTS

TOA HOLDINGS, INC. FORMERLY KNOWN AS GOLD BULLION ACQUISITION, INC. (A DEVELOPMENT STAGE COMPANY) CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
			Year Ended September 30, 2013		Period From September 11, 2012 (Inception) through September 30, 2012		Period From September 11, 2012 (Inception) through September 30, 2013
Revenues – Related Party		$	72,000	$	-	$	72,000
Cost of revenues – Related Party		$	48,000		-	$	48,000
Gross profit		$	24,000		-	$	24,000
General and Administrative Expenses
	Organization and related expenses	$	2,500	$	2,148	$	4,648
	Director's compensation		2,100		-		2,100
	Other expenses		34,039		-		34,039
Total Expenses		$	38,639	$	2,148	$	40,787
OTHER INCOME
	Gains from write-off of account payables	$	-	$	-	$	-
Total other income			-		-		-
NET INCOME (LOSS) BEFORE TAXES		$	(14,639)	$	(2,148)	$	(16,786)
Income Tax Expenses		$	-	$	-	$	-
NET INCOME (LOSS)		$	(14,639)	$	(2,148)	$	(16,786)
OTHER COMHREHENSIVE INCOME
	Foreign currency translation adjustment	$	2,067	$	-	$	2,067
TOTAL COMPREHENSIVE INCOME (LOSS)		$	(10,443)	$	(2,148)	$	(14,719)
WEIGHTED AVERAGE SHARES OUTSTANDING			29,288,462		20,000,000
NET INCOME(LOSS) PER SHARE		$	(0.00)	$	(0.00)
The accompanying notes are an integral part of these financial statements

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

~~-18-~~TOA Holdings Inc. which was previously known as Gold Bullion Acquisition, Inc. (the “Company”) conducts a trading business through TOA SHOKO JAPAN, a Japanese Corporation (“TOA Shoko”), which is our wholly owned subsidiary. Our business is engaged in a range of global business activities including worldwide trading of various commodities, organizing and coordinating industrial projects, and assisting in the procurement of raw materials and equipment, and assisting in the client’s marketing. Our trading activities as a trading company include the sale, distribution, purchase, marketing, supply of and dealing in a wide variety of products and services, as a principal or an agent, including electronics, chemicals, food products and general merchandise.

~~Table~~On April 1, 2013, the Company entered into a Stock Purchase Agreement (the “Stock Purchase Agreement”) with Hajime Abe. Pursuant to the Agreement, Hajime Abe agreed to transfer to TOA Holdings, Inc., 1,000,000 shares of ~~Contents~~the common stock of TOA Shoko which represents all of TOA Shoko’s issued and outstanding shares in consideration of 1,000,000 JPY ($10,089 USD). Following the closing of the share purchase transaction on July 6, 2013, TOA Holdings, Inc. gained a 100% interest in the issued and outstanding shares of TOA Shoko’s common stock. Upon closing the Company became the controlling shareholder of TOA Shoko. This was accounted for as a combination of entities under common control given Hajime Abe controlled both the Company and TOA Shoko at the date of merger and the two have been combined from the first day of the first period presented. At the date of merger TOA Shoko had no assets, nominal liabilities, nominal equity and no operations. The Company recorded a subscription receivable of $8,092 related to TOA Shoko’s sale of stock prior to the merger and all activities of TOA Shoko have been included from the first date of the first period presented.

TOA HOLDINGS, INC.
FORMERLY KNOWN AS GOLD BULLION ACQUISITION, INC.
(A DEVELOPMENT STAGE COMPANY)
CONSOLIDATED STATEMENT OF SHAREHOLDER EQUITY (DEFICIT)
									ADDITIONAL				OTHER
	COMMON STOCK			PREFERRED STOCK					PAID IN		SUBSCRIPTION		COMPREHENSIVE		EARNINGS
	NUMBER		AMOUNT	NUMBER		AMOUNT		CAPITAL			RECEIVABLES		INCOME		(DEFICIT)		TOTALS
September 11, 2012 (Inception) - Shares issued for services rendered	20,000,000	$	2,000		$		$			$		$		$		$	2,000
Net loss for the period from September 11, 2012 through September 30, 2012															(2,148)		(2,148)
Balance – September 30, 2012 (audited)	20,000,000	$	2,000	-	$	-	$	-		$	-	$	-	$	(2,148)	$	(148)
Shares issued for director's compensation, April 22, 2013				1,000,000		100											100
Shares issued for director's compensation, April 22, 2013	20,000,000		2,000														2,000
Acquisition of TOA Shoko Japan Co., Ltd., July 6, 2013											(8,092)						(8,092)
Contribution to capital by related party for write-off of accounts payable								2,648									2,648
Net loss for the period from October 1, 2012 through September 30, 2013													-		(14,639)		(14,639)
Foreign currency translation adjustment													2,067				2,067
Balance – September 30, 2013	40,000,000	$	4,000	1,000,000	$	100	$	2,648		$	(8,092)		2,067	$	(16,786)	$	(16,063)
The accompanying notes are an integral part of these financial statements

The Company is currently headquartered in Osaka Japan.

The Company’s business operations are conducted through its wholly-~~19-~~owned subsidiary, TOA Shoko located in Osaka, Japan.

~~Table~~Note of2 ~~Contents~~- Significant Accounting Policies

TOA HOLDINGS, INC.
FORMERLY KNOWN AS GOLD BULLION ACQUISITION, INC.
(A DEVELOPMENT STAGE COMPANY)
CONSOLIDATED STATEMENT OF CASH FLOWS
			Twelve Months Ended September 30, 2013		Period From September 11, 2012 (Inception) through September 30, 2012		Period From September 11, 2012 (Inception) through September 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES
	Net income (loss)	$	(14,638)	$	(2,148)	$	(16,786)
	Stock issued for services rendered		2,100		2,000		4,100
	Trade receivables – Related Party		(72,000)				(72,000)
	Prepaid expenses		2,500		(2,500)		-
	Trade payables – Related Party		48,000				48,000
	Accrued expenses		6,300				6,300
	Amount due to a director		25,671		2,648		28,319
	Net cash provided by (used in) operating activities	$	(2,067)	$	-	$	(2,067)
Net effect of exchange rate changes on cash			2,067		-		2,067
Net Change in Cash and Cash equivalents		$	-	$	-	$	-
Cash and cash equivalents - beginning of period			-		-		-
Cash and cash equivalents - end of period			-		-		-
NONCASH INVESTING AND FINANCING ACTIVITIES
	Subscription receivable	$	8,092		-	$	8,092
	Contribution to capital by related party for write-off of accounts payable		2,648		-		2,648
SUPPLEMENTAL INFORMATION
Interest paid			-		-		-
Income taxes paid			-		-		-
The accompanying notes are an integral part of these financial statements

Basis of presentation

~~-20-~~The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP").

~~Table~~Use of ~~Contents~~estimates.

~~NOTE~~The preparation of financial statements in 1conformity -with ~~ORGANIZATION~~accounting ~~AND~~principles ~~DESCRIPTION~~generally OFaccepted ~~BUSINESS~~in the United States 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 as well as the reported amount of revenues and expenses during the reporting period. Actual results could differ from these estimates. Due to the limited level of operations, the Company has not had to make material assumptions or estimates other than the assumption that the Company is a going concern.

~~Organization~~PRINCIPLES ~~and~~OF ~~Basis of Presentation~~CONSOLIDATION

~~TOA Holdings~~The ~~Inc.~~consolidated ~~which~~financial ~~was~~statements ~~previously known as Gold Bullion Acquisition, Inc. (~~include the ~~“Company”)~~accounts isof ~~a development stage company and conducts a trading business through~~ TOA ~~SHOKO~~Shoko ~~JAPAN, a~~ Japan ~~Corporation (“TOA-Japan”)~~Co., ~~which is our wholly owned subsidiary~~Ltd. Equity ~~Our~~investments ~~business is engaged~~ in awhich ~~range~~we ofexercise ~~global~~significant ~~business~~influence, ~~activities~~but ~~including~~do ~~worldwide~~not ~~trading of various commodities,~~control ~~organizing~~ and ~~coordinating~~are ~~industrial~~not ~~projects, and assisting in~~ the ~~procurement~~primary ~~of raw materials and equipment~~beneficiary, ~~and~~are ~~assisting in~~accounted ~~the~~for ~~client’s~~using ~~marketing. Our trading activities as a trading company include~~ the ~~sale,~~equity ~~distribution,~~method ~~purchase, marketing, supply~~ of ~~and~~accounting. ~~dealing~~Investments in awhich ~~wide~~we ~~variety~~do ofnot ~~products~~exercise significant ~~and~~influence ~~services,~~over asthe ainvestee ~~principal~~are oraccounted anfor ~~agent,~~using ~~including~~the ~~electronics,~~cost ~~chemicals, food~~method ~~products~~of ~~and~~accounting. ~~general~~Intercompany ~~merchandise~~transactions are eliminated.

~~Our~~Cash ~~principal executive offices are located at C/O Toa Shoko, 1-1-36, Nishiawaji, Higashiyodogawa-ku Osaka 533-0031, Japan~~equivalents. ~~Our phone number is +81-6-6325-5035.~~

The Company ~~was~~considers ~~incorporated~~all ~~under~~highly ~~the~~liquid ~~laws~~investments with ofmaturities ~~the State~~ of ~~Delaware~~three onmonths ~~September~~or ~~11,~~less ~~2012,~~at ~~with~~the antime ~~objective~~of purchase to ~~acquire,~~be orcash ~~merge with, an operating business~~equivalents.

On TRADE ~~January 18, 2013, Jeffrey DeNunzio of 780 Reservoir Avenue, #123, Cranston, RI 02910, the sole shareholder of Gold Bullion Acquisition, Inc~~RECEIVABLES. (the “Registrant” or “Company”), entered into a Share Purchase Agreement with Hajime Abe, C/O Toa Shoko, 1-1-36, Nishiawaji, Higashiyodogawa-ku, Osaka 533-0031, Japan. Pursuant to the Agreement, Mr. DeNunzio transferred to Hajime Abe, 20,000,000 shares of our common stock, which represents all of our issued and outstanding shares.

~~Following the~~Trade ~~closing~~receivables ofare recognized ~~this~~and ~~share~~carried ~~purchase~~at ~~transaction,~~the ~~Mr.~~original ~~Hajime~~invoice ~~Abe~~amount ~~owns~~less aallowance ~~100%~~for ~~interest~~any inuncollectible ~~the~~amounts. ~~issued~~An ~~and~~estimate ~~outstanding~~for ~~shares~~doubtful ~~of our~~accounts ~~common stock. Mr. Hajime Abe~~ is ~~the~~made ~~controlling~~when ~~shareholder~~collection of ~~Gold Bullion Acquisition, Inc. Commensurate with~~ the ~~closing,~~full ~~Gold Bullion~~amount ~~Acquisition~~is ~~filed~~no ~~with~~longer ~~the~~probable. ~~Delaware~~Bad ~~Secretary~~debts ofare ~~State,~~written aoff ~~Certificate~~as ~~of Amendment to change the name of Registrant to TOA Holdings, Inc~~incurred.

OnFair ~~January~~value ~~22, 2013, Mr. DeNunzio resigned as our President, Secretary, Treasurer and Director, such resignation is to be effective ten days after the filing and mailing~~ of anfinancial ~~Information Statement required by Rule 14f-1 under the Securities Exchange Act of 1934, as amended~~instruments. ~~The resignation was not the result of any disagreement with us on any matter relating to our operations, policies or practices.~~

OnThe Company follows paragraph 825-10-50-10 ~~January~~of ~~22,~~the ~~2013,~~FASB ~~Mr.~~Accounting ~~Hajime~~Standards ~~Abe~~Codification ~~was~~for ~~appointed~~disclosures asabout ~~Director,~~fair ~~President,~~value ~~Secretary~~of its financial instruments and ~~Treasurer,~~paragraph 820-10-35-37 of the FASB Accounting Standards Codification ("Paragraph 820-10-35-37") to ~~hold~~measure ~~such~~the ~~office~~fair ~~ten~~value ~~days~~of ~~after~~its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the ~~filing~~United States of America (U.S. GAAP), and ~~mailing~~expands ofdisclosures anabout ~~Information~~fair ~~Statement~~value ~~required~~measurements. byTo ~~Rule~~increase ~~14f~~consistency and comparability in fair value measurements and related disclosures, Paragraph 820-110-35-37 ~~under~~establishes a fair value hierarchy which prioritizes the ~~Securities~~inputs ~~Exchange~~to ~~Act~~valuation oftechniques ~~1934,~~used asto ~~amended~~measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

~~On April~~Level ~~22, 2013, the Company issued~~ 1~~,000,000~~. ~~shares~~Quoted ofmarket ~~restricted~~prices ~~Series~~available Ain active ~~preferred~~markets ~~stock~~for ~~valued~~identical atassets ~~$100~~or toliabilities ~~Hajime~~as ~~Abe~~of asthe ~~director’s compensation~~reporting date.

~~On April~~Level ~~22,~~2. ~~2013,~~Pricing ~~the~~inputs ~~Company~~other ~~issued~~than ~~20,000,000~~quoted ~~shares~~prices in ofactive ~~restricted~~markets ~~common~~included ~~stock~~in ~~valued~~Level ~~at $2~~1,~~000~~ towhich ~~Hajime~~are ~~Abe~~either directly or indirectly observable as ~~director’s compensation~~of the reporting date.

~~On April~~Level ~~23, 2013, Mr~~3. ~~Hajime~~Pricing ~~Abe~~inputs ~~entered~~that ~~into~~are ~~stock purchase agreements with Japanese 332 new shareholders (“Japanese Shareholders”).~~generally ~~Pursuant~~observable toinputs ~~these~~and ~~agreements,~~not ~~Mr.~~corroborated ~~Abe~~by ~~sold~~market ~~31,620,000 shares of common stock of the Company to Japanese Shareholders~~data.

~~On April~~The 1,carrying ~~2013,~~amounts ~~Hajime~~of ~~Abe entered into a Stock Purchase Agreement (~~the ~~“Stock Purchase Agreement”) with The~~ Company.'s financial ~~Pursuant~~assets toand ~~the Agreement~~liabilities, ~~Hajime~~such ~~Abe~~as ~~agreed~~accrued toexpenses ~~transfer~~approximate toits ~~TOA~~fair ~~Holdings,~~values ~~Inc.,~~because ~~1,000,000 shares~~ of the ~~common~~short ~~stock~~maturity of ~~TOA~~this ~~Shoko~~instrument. ~~Japan,~~The aCompany ~~Japan~~does ~~corporation~~not ~~(“TOA~~have ~~Shoko”)~~any ~~that~~assets ~~represents~~or ~~all~~liabilities ofmeasured ~~TOA~~at ~~Shoko’s~~fair ~~issued~~value ~~and outstanding shares in consideration of 1,000,000 JPY ($10,089 USD). Following the closing of the share purchase transaction~~ on ~~July~~a 6,recurring ~~2013,~~or ~~TOA Holdings, Inc. gained~~ a ~~100%~~non-recurring ~~interest~~basis, ~~in the issued and outstanding shares of TOA Shoko’s common stock. Upon closing TOA Holdings~~consequently, ~~Inc. became~~ the ~~controlling~~Company ~~shareholder~~did ofnot ~~the~~have ~~TOA~~any ~~Shoko.~~fair ~~This~~value ~~was~~adjustments ~~accounted~~ for asassets ~~a combination of entities under common control given Hajime Abe controlled both the Company~~ and ~~TOA~~liabilities ~~Shoko~~measured at ~~the~~fair ~~date~~value ofat ~~merger~~September ~~and~~30, ~~the~~2014, ~~two have been combined from the first~~nor ~~day~~gains ofor ~~the~~losses ~~first~~are ~~period~~reported ~~presented.~~in At the ~~date~~statement of ~~merger~~operations ~~TOA~~that ~~Shoko~~are ~~had~~attributable noto ~~assets,~~the ~~nominal~~change ~~liabilities,~~in ~~nominal~~unrealized ~~equity~~gains ~~and~~or nolosses ~~operations.~~relating ~~The Company recorded a subscription receivable of $8,092 related~~ to ~~TOA~~those ~~Shoko’s~~assets ~~sale~~and ofliabilities ~~stock~~still ~~prior~~held toat the ~~merger~~reporting ~~and~~date ~~all activities~~for ofthe ~~TOA~~period ~~Shoko~~from ~~have~~July ~~been~~22, ~~included~~2013 ~~from~~(inception) ~~the~~through ~~first~~end ~~date~~ of ~~the~~fiscal year ~~first~~September ~~period~~30, ~~presented~~2014.

~~The Company~~REVENUE ~~is currently headquartered in Osaka Japan.~~RECOGNITION

The Company’s ~~business~~applies ~~operations~~paragraph ~~are~~605-10-S99-1 of ~~conducted~~the ~~through~~FASB ~~its~~Accounting ~~wholly-owned~~Standards ~~subsidiary,~~Codification ~~TOA~~for ~~Shoko~~revenue ~~Japan Co~~recognition. ~~Ltd~~The Company will recognize revenue when it is realized or realizable and earned., aThe ~~Japan~~Company ~~corporation~~considers revenue realized or realizable and earned when all of the following criteria are met: (~~“TOA~~i) ~~Shoko”~~persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) ~~located~~the insales ~~Osaka~~price is fixed or determinable, ~~Japan~~and (iv) collectability is reasonably assured.

~~TOA Shoko~~COMPREHENSIVE isINCOME aOR trading company engaged in a range of global business activities including worldwide trading of various commodities, organizing and coordinating industrial projects, and assisting in the procurement of raw materials and equipment, and assisting in the client’s marketing. Our trading activities as a trading company include the sale, distribution, purchase, marketing, supply of and dealing in a wide variety of products and services, as a principal or an agent, including electronics, chemicals, food products and general merchandise.LOSS

~~Note~~ASC Topic 220, “Comprehensive Income”, 2establishes standards for reporting and display of comprehensive income or loss, its components and accumulated balances. Comprehensive income or loss as defined includes all changes in equity during a period from non-owner ~~Significant~~sources. ~~Accounting~~Accumulated ~~Policies~~comprehensive income, as presented in the accompanying statements of owners’ equity consists of changes in unrealized gains and losses on foreign currency translation. This comprehensive income or loss is not included in the computation of income tax expense or benefit.

~~Basis of~~DEFERRED ~~presentation~~AND CURRENT INCOME TAXES

~~The~~Deferred income tax is provided for differences between the bases ~~accompanying~~of assets and liabilities for financial ~~statements~~and ~~have~~income ~~been~~tax ~~prepared~~reporting. inA ~~accordance~~deferred ~~with~~tax ~~accounting~~asset, ~~principles~~subject ~~generally~~to ~~accepted~~a invaluation ~~the~~allowance, ~~United~~is recognized ~~States~~for estimated future tax benefits of ~~America~~tax-basis ~~("U.S.~~operating ~~GAAP")~~losses being carried forward.

~~Development~~Income taxes are provided based upon the liability method of accounting ~~stage~~pursuant ~~company~~to the FASB ASC Topic concerning Income Taxes. Under this approach, deferred income taxes are recorded to reflect the tax consequences in future years of differences between the tax basis of assets and liabilities and their financial reporting amounts at each year-end. A valuation allowance is recorded against the deferred tax asset if management does not believe the Company has met the “more likely than not” standard imposed by the FASB ASC Topic concerning Income Taxes to allow recognition of such an asset.

~~The~~Income ~~Company is a development stage company as defined by section 915-15 of the FASB Accounting Standards Codification~~taxes. The Company is still devoting substantially all of its efforts on establishing the business. All losses accumulated since inception have been considered as part of the Company's exploration stage activities.

~~Use~~The Company follows Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of ~~estimates~~deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Operations in the period that includes the enactment date. The Company adopted section 740-10-25 of the FASB Accounting Standards Codification ("Section 740-10-25"). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of Section 740-10-25.

~~The preparation~~For ~~of financial statements in conformity with accounting principles generally accepted in~~ the ~~United~~year ~~States~~ended ~~requires management~~September to30, ~~make~~2014, ~~estimates and assumptions that affect~~ the ~~reported amounts of assets and liabilities and disclosure of contingent~~ ~~assets~~Company ~~and~~did ~~liabilities~~not athave ~~the~~any ~~date~~interest ~~of the financial statements as well as the reported amount of revenues~~ and ~~expenses~~penalties ~~during the~~associated ~~reporting~~with ~~period.~~tax ~~Actual results could differ from these estimates~~positions. ~~Due~~As toof ~~the~~September ~~limited~~30, ~~level of operations~~2014, the Company ~~has~~ did not ~~had~~have any tosignificant ~~make~~unrecognized ~~material~~uncertain ~~assumptions~~tax ~~or estimates other than the assumption that the Company is a going concern~~positions.

~~Fiscal~~The Company conducts its major businesses in Japan and is subject to tax in this jurisdiction. As a result of its business activities, the Company files tax returns that are subject to examination by the local tax authority. For the year ~~end~~ended September 30, 2014, the Company filed and cleared a 2013 tax return with the tax authority in the PRC.

~~The~~Enterprise income tax in Japan is generally charged at 35.64% of a company’s assessable profit. The Company’s ~~elected~~subsidiaries ~~September~~incorporated ~~30th~~in Japan are subject to Japanese enterprises income tax at the applicable tax rates on the taxable income as ~~its~~reported ~~fiscal~~in ~~year~~their ~~ending~~Japanese ~~date~~statutory accounts in accordance with the relevant enterprises income tax laws applicable to foreign enterprises.

~~Cash~~The Company is governed by the Income Tax Law ~~equivalents~~of Japan as well as Tokyo Local Income Tax Law (“the Income Tax Laws”). Under the Income Tax Laws, Corporations in Tokyo, Japan are generally subject to an income tax at an effective rate of 38.4% on income as reported in their statutory financial statements after appropriate tax adjustments unless the enterprise is located in specially designated regions of cities for which more favorable effective tax rates apply.

~~The~~For the period ended September 30, 2014 and September 30, 2013, the Company ~~considers~~has ~~all~~incurred ~~highly~~net ~~liquid~~losses ~~investments~~and, ~~with~~therefore, ~~maturities~~has ofno ~~three~~tax ~~months~~liability. orThe ~~less~~net deferred tax asset generated by the loss carry forward has been fully reserved. The cumulative net operating loss carry forward is approximately $35,540 as at September 30, 2014 and will expire beginning in the ~~time~~year 2034. Annual use of ~~purchase~~the tonet operating loss may be ~~cash~~limited ~~equivalents~~by Internal Revenue Code Section 382 due to an ownership change.

~~TRADE~~The cumulative tax effect at the expected rate ~~RECEIVABLES~~of 35.64% of significant items comprising our net deferred tax amount is as follows:

Trade receivables are recognized and carried at the original invoice amount less allowance for any uncollectible amounts. An estimate for doubtful accounts is made when collection of the full amount is no longer probable. Bad debts are written off as incurred.

		September 30, 2014		September 30, 2013

Deferred tax asset attributable to
Net operating loss carryover		12,666		4,984
Valuation allowance		(12,666)		(4,984)

Net deferred tax assets	$	-	$	-	$

~~Fair value~~FOREIGN ofCURRENCY ~~financial instruments.~~TRANSLATION

~~The Company~~Transactions ~~follows~~denominated ~~paragraph~~in ~~825-10-50-10~~currencies ofother than the ~~FASB~~functional ~~Accounting~~currency ~~Standards~~are ~~Codification~~translated ~~for~~into ~~disclosures~~the ~~about~~functional ~~fair~~currency ~~value~~at ~~of its financial instruments and paragraph 820-10-35-37 of~~ the ~~FASB~~exchange ~~Accounting~~rates ~~Standards~~prevailing ~~Codification~~at ~~("Paragraph 820-10-35-37") to measure~~ the ~~fair~~dates ~~value~~ of ~~its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in~~ the ~~United States of America (U~~transaction.~~S. GAAP), and expands disclosures about fair value measurements.~~ ToMonetary ~~increase~~assets ~~consistency~~ and ~~comparability~~liabilities denominated in ~~fair~~currencies ~~value~~other ~~measurements~~than ~~and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes~~ the ~~inputs~~functional tocurrency ~~valuation~~are ~~techniques~~translated ~~used to measure fair value~~ into ~~three~~the ~~(3) broad levels.~~functional ~~The~~currency ~~fair~~using ~~value hierarchy gives~~ the ~~highest~~applicable ~~priority~~exchange torates ~~quoted~~at ~~prices (unadjusted) in active markets for identical assets or liabilities and~~ the ~~lowest~~balance ~~priority~~sheet ~~to unobservable inputs~~dates. The ~~three~~resulting ~~(3)~~exchange ~~levels~~differences ofare ~~fair~~recorded ~~value~~in ~~hierarchy defined by Paragraph 820-10-35-37~~the ~~are~~statements ~~described~~of ~~below:~~operations.

~~Level~~The reporting currency of the Company is the 1United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. ~~Quoted~~The ~~market~~Company ~~prices~~maintains its ~~available~~books and record in ~~active~~its ~~markets~~local ~~for~~currency, ~~identical~~Japanese YEN (“JPY”), which is a functional currency as being the primary currency of the economic environment in which its operation is conducted. In accordance with ASC Topic 830-30, “Translation of Financial Statement”, assets orand liabilities of the Company whose functional currency is not US$ are translated into US$, using the exchange rate on the balance sheet date. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from translation of financial statements are recorded as a separate component of accumulated other comprehensive income within the ~~reporting~~statements ~~date~~of owners’ equity.

~~Level 2.~~Translation ~~Pricing~~of ~~inputs~~amounts ~~other~~from ~~than~~the ~~quoted~~local ~~prices~~currency of inthe ~~active~~Company ~~markets~~into ~~included in Level~~ US$1, ~~which~~has ~~are~~been ~~either~~made ~~directly~~at orthe ~~indirectly~~following ~~observable as~~exchange ofrates for the ~~reporting~~respective ~~date.~~year:

Level 3. Pricing inputs that are generally observable inputs and not corroborated by market data.

September 30, 2014

September 30, 2013

Current JPY: US$1 exchange rate

109.64

98.21

Average JPY: US$1 exchange rate

102.34

90.43

~~The~~Net ~~carrying~~loss ~~amounts~~per ofcommon ~~the Company's financial assets and liabilities, such as accrued expenses approximate its fair values because of the short maturity of this instrument~~share. The Company does not have any assets or liabilities measured at fair value on a recurring or a non-recurring basis, consequently, the Company did not have any fair value adjustments for assets and liabilities measured at fair value at September 30, 2013, nor gains or losses are reported in the statement of operations that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date for the period from September 11, 2012 (inception) through end of fiscal year September 30, 2013.

~~REVENUE~~Net loss per common share is computed pursuant ~~RECOGNITION~~to section 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. There were no potentially dilutive shares outstanding as of September 30, 2014 and 2013.

~~The Company applies paragraph 605~~STOCK-~~10-S99-1~~BASED of the FASB Accounting Standards Codification for revenue recognition. The Company will recognize revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.COMPENSATION

~~COMPREHENSIVE~~The Company adopted FASB guidance on stock ~~INCOME~~based ORcompensation ~~LOSS~~upon inception at September 11, 2012. Under FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized in the income statement based on their fair values. Pro forma disclosure is no longer an alternative. The Company has not had any stock options issued for services from inception through September 30, 2014.

~~ASC Topic~~Our ~~220,~~employee ~~“Comprehensive~~stock-based ~~Income”,~~compensation ~~establishes~~awards are ~~standards~~accounted for ~~reporting~~under ~~and~~the ~~display~~fair ofvalue ~~comprehensive~~method ~~income~~of ~~or loss~~accounting, ~~its~~ ~~components~~as ~~and~~such, ~~accumulated~~we ~~balances.~~record ~~Comprehensive~~the ~~income~~related orexpense ~~loss~~based ason ~~defined~~the ~~includes~~more ~~all changes in equity during a period~~reliable ~~from~~measurement ~~non-owner~~of ~~sources.~~the ~~Accumulated~~service ~~comprehensive income~~provided, asor ~~presented in~~ the ~~accompanying~~fair ~~statements~~market ofvalue ~~owners’ equity consists~~ of ~~changes~~the instock ~~unrealized~~issued ~~gains~~multiplied ~~and~~by ~~losses on foreign currency translation. This comprehensive income or loss is not included in~~ the ~~computation~~number of ~~income~~shares ~~tax expense or benefit~~awarded.

~~DEFERRED~~We account for our employee stock options under ~~AND~~the ~~CURRENT~~fair ~~INCOME~~value ~~TAXES~~method of accounting using a Black-Scholes valuation model to measure stock option expense at the date of grant. We do not backdate, re-price, or grant stock-based awards retroactively. As of the date of this report, we have not issued any stock options.

~~Deferred income~~RECENT ~~tax~~ACCOUNTING is provided for differences between the bases of assets and liabilities for financial and income tax reporting. A deferred tax asset, subject to a valuation allowance, is recognized for estimated future tax benefits of tax-basis operating losses being carried forward.PRONOUNCEMENTS

~~Income taxes~~The ~~are~~company ~~provided~~has ~~based~~limited ~~upon~~operations ~~the~~and ~~liability~~is ~~method~~considered to ofbe ~~accounting~~in ~~pursuant to~~ the ~~FASB~~development ~~ASC~~stage. ~~Topic~~In ~~concerning~~the ~~Income~~year ~~Taxes.~~ended ~~Under this~~September ~~approach~~30, ~~deferred~~2014, ~~income~~the ~~taxes~~Company ~~are~~has ~~recorded~~elected to ~~reflect~~early ~~the~~adopt ~~tax~~Accounting ~~consequences~~Standards Update inNo. ~~future~~2014-10, ~~years~~Development ofStage ~~differences~~Entities ~~between~~(Topic ~~the~~915): ~~tax basis~~Elimination of ~~assets~~Certain ~~and~~Financial ~~liabilities~~Reporting ~~and their financial reporting amounts at each year-end~~Requirements. AThe ~~valuation allowance is recorded against~~adoption ~~the~~of ~~deferred~~this ~~tax~~ASU ~~asset~~allows ~~if management does not believe~~ the ~~Company~~company ~~has~~to ~~met~~remove the ~~“more~~inception ~~likely~~to ~~than~~date ~~not”~~information ~~standard~~and ~~imposed by~~all ~~the~~references ~~FASB ASC Topic concerning Income Taxes~~ to ~~allow~~development ~~recognition of such an asset~~stage.

~~Income taxes.~~NOTE 3 - GOING CONCERN

The ~~Company~~ ~~follows~~accompanying ~~Section~~financial ~~740-10-30~~statements ofare ~~the~~prepared on ~~FASB~~a ~~Accounting~~basis ~~Standards Codification, which requires recognition~~ of ~~deferred~~accounting ~~tax~~assuming ~~assets and~~that ~~liabilities for~~ the ~~expected~~Company ~~future~~is ~~tax~~a ~~consequences~~going ofconcern ~~events~~ that ~~have~~contemplates ~~been~~realization ~~included~~of ~~in the financial statements or tax returns. Under this method, deferred tax~~ assets and ~~liabilities are based on the differences between the financial statement and~~satisfaction ~~tax bases~~ of ~~assets and~~ liabilities ~~using enacted tax rates~~ in ~~effect for~~ the ~~year~~normal incourse ~~which~~of ~~the differences are expected to reverse~~business. ~~Deferred~~ ~~tax~~The ~~assets~~Company ~~are~~is ~~reduced~~considered by a ~~valuation~~start-up ~~allowance~~company toand ~~the~~has ~~extent~~few ~~management~~current ~~concludes~~revenue ~~it is more likely than not that the~~sources. ~~assets~~These ~~will~~conditions ~~not~~raise besubstantial ~~realized.~~doubt ~~Deferred tax assets and liabilities are measured using enacted tax rates expected~~ to ~~apply to taxable income in~~ the ~~years~~Company’s inability ~~which those temporary differences are expected~~ to becontinue ~~recovered~~as ora ~~settled~~going concern. The ~~effect~~Company’s ~~on deferred tax assets~~management ~~and~~plans ~~liabilities~~to ofengage ain ~~change~~very inlimited ~~tax~~activities ~~rates~~without isincurring ~~recognized~~any inliabilities ~~the~~that ~~Statements~~must ofbe ~~Operations~~satisfied in ~~the~~cash ~~period~~until ~~that~~a ~~includes~~source ~~the~~of ~~enactment~~funding ~~date~~is secured. The Company ~~adopted~~will ~~section~~offer ~~740-10-25~~noncash ofconsideration ~~the~~and ~~FASB~~seek ~~Accounting~~equity ~~Standards~~lines ~~Codification~~as ~~("Section~~a ~~740-10-25").~~means ~~Section 740-10-25 addresses the determination~~ of ~~whether~~financing ~~tax~~its ~~benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements~~operations. ~~Under~~If ~~Section 740-10-25,~~ the Company ~~may recognize the tax benefit from an uncertain tax position~~ ~~only if it~~ is ~~more~~unable ~~likely~~to ~~than~~obtain ~~not~~revenue- ~~that~~producing ~~the~~contracts ~~tax~~or ~~position~~financing ~~will~~or beif ~~sustained on examination by~~ the ~~taxing~~revenue ~~authorities,~~or ~~based~~financing ~~on the~~it ~~technical~~does ~~merits~~obtain ofis ~~the~~insufficient ~~position. The tax benefits recognized in the financial statements from such a position should be measured~~to ~~based~~cover onany ~~the~~operating ~~largest~~losses ~~benefit~~it ~~that~~may ~~has~~incur, ait ~~greater~~may ~~than~~substantially ~~fifty~~curtail ~~percent~~or ~~(50%)~~terminate ~~likelihood~~its ofoperations ~~being~~or ~~realized~~seek ~~upon~~other ~~ultimate~~business ~~settlement.~~opportunities ~~Section~~through ~~740-10-25~~strategic ~~also provides guidance on de-recognition~~alliances, ~~classification,~~acquisitions ~~interest~~or ~~and~~other ~~penalties~~arrangements onthat ~~income~~may ~~taxes,~~dilute ~~accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to~~ the ~~provisions~~interests of ~~Section~~existing ~~740-10-25~~stockholders.

~~For the~~NOTE ~~year~~4 ~~ended~~- ~~September~~STOCKHOLDER’S ~~30, 2013, the Company did not have any interest and penalties associated with tax positions. As of September 30, 2013, the Company did not have any significant unrecognized uncertain tax positions.~~EQUITY

~~The~~On April 1, 2013, the Company ~~conducts~~entered ~~its~~into ~~major~~a ~~businesses~~Stock inPurchase ~~Japan~~Agreement ~~and~~(the is“Stock ~~subject~~Purchase Agreement”) with Hajime Abe. Pursuant to ~~tax~~the inAgreement, ~~this~~Hajime ~~jurisdiction~~Abe agreed to transfer to TOA Holdings, Inc., As1,000,000 ashares ~~result~~of the common stock of ~~its~~TOA ~~business~~Shoko ~~activities,~~which ~~the~~represents ~~Company~~all ~~files~~of ~~tax~~TOA ~~returns~~Shoko’s ~~that~~issued ~~are~~and ~~subject~~outstanding toshares ~~examination~~in byconsideration ~~the~~of ~~local~~1,000,000 ~~tax~~JPY ~~authority~~($10,089 USD). ~~For~~Following the closing ~~year~~of ~~ended~~the ~~March~~share 31purchase transaction on July 6, ~~2011~~2013, TOA Holdings, Inc. gained a 100% interest in the issued and outstanding shares of TOA Shoko’s common stock. The Company ~~filed~~recorded a subscription receivable of $8,092 related to TOA Shoko’s sale of stock prior to the merger and all ~~cleared~~activities aof ~~2013~~TOA ~~tax~~Shoko ~~return~~have ~~with~~been included from the ~~tax~~first ~~authority~~date inof the ~~PRC~~first period presented. On March 28, 2014, the subscription receivable of $8,092 was collected.

~~Enterprise income~~On ~~tax~~April in22, ~~Japan~~2013, isthe ~~generally charged at 38.4% of a company’s assessable profit. The~~ Company’s ~~subsidiaries~~issued ~~incorporated~~1,000,000 inshares ~~Japan~~of ~~are~~Series ~~subject~~A topreferred ~~Japanese~~stock ~~enterprises~~valued ~~income tax~~ at ~~the~~$100 ~~applicable~~to ~~tax~~Hajime ~~rates~~Abe ~~on the taxable income~~ as ~~reported~~director’s ~~in their Japanese statutory accounts in accordance with the relevant enterprises income tax laws applicable to foreign enterprises~~compensation.

~~The Company~~Currently, isour ~~governed~~series byA ~~the~~preferred ~~Income~~stock ~~Tax~~entitles the ~~Law~~holder ofthereof ~~Japan~~to as100 ~~well~~votes ason ~~Tokyo~~all ~~Local~~matters ~~Income~~upon ~~Tax~~which ~~Law (“~~the ~~Income~~holders ~~Tax~~of ~~Laws”). Under~~ the ~~Income~~common ~~Tax~~stock ~~Laws,~~of ~~Corporations~~the inCompany ~~Tokyo, Japan~~ are ~~generally~~entitled ~~subject~~ to ~~an income tax at an effective rate of 38~~vote.~~4% on~~ ~~income~~Series asA ~~reported~~Preferred inStock ~~their~~does ~~statutory~~not ~~financial~~have ~~statements~~any ~~after~~dividend, ~~appropriate~~conversion, ~~tax~~liquidation, ~~adjustments~~or ~~unless~~other ~~the~~rights ~~enterprise~~or ispreferences, ~~located~~including redemption inor ~~specially~~sinking ~~designated~~fund ~~regions of cities for which more favorable effective tax rates apply~~provisions.

~~For the~~On ~~period~~April ~~ended September 30~~22, 2013 ~~and September 30~~, ~~2012,~~ the Company ~~has~~issued ~~incurred net losses and~~20, ~~therefore~~000, ~~has no tax liability.~~000 ~~The~~shares ~~net~~of ~~deferred~~restricted ~~tax~~common ~~asset~~stock ~~generated~~valued byat ~~the loss carry forward has been fully reserved. The cumulative net operating loss carry forward is approximately~~ $142,~~658~~000 asto atHajime ~~September~~Abe ~~30,~~as ~~2013~~director’s ~~and will expire beginning in the year 2033~~compensation. ~~Annual use of the net operating loss may be limited by Internal Revenue Code Section 382 due to an ownership change.~~

~~The~~NOTE ~~cumulative~~5 ~~tax~~- ~~effect~~RELATED-PARTY ~~at the expected rate of 34% of significant items comprising our net deferred tax amount is as follows:~~TRANSACTIONS

		September 30, 2013		September 30, 2012
Deferred tax asset attributable to
Net operating loss carryover		4,984		748
Valuation allowance		-4,984		-748
Net deferred tax assets	$	-	$	-	$

At September 30, 2013 the company had a related-party payable in the amount of $33,763 to its sole officer and director.

~~FOREIGN~~During the period ended September 30, 2013, ~~CURRENCY~~the ~~TRANSLATION~~Company has $72,000 of related party trade receivable from BJK Global Ltd for the amount of revenue generated. The Company also has $48,000 of related party trade payable due to Dong A Sang Gong Co., Ltd. for the amount of cost of goods sold. Mr. Hajime Abe is a shareholder in both BJK and Dong A Sang Gong.

~~Transactions denominated~~As inof ~~currencies~~September 30, ~~other~~2014, ~~than~~ the ~~functional~~Company ~~currency~~had ~~are~~trade ~~translated~~receivables ~~into the functional currency at the exchange rates prevailing at the dates~~ of ~~the transaction~~$109.800 ~~Monetary~~from ~~assets~~BJK ~~and~~Global ~~liabilities~~Ltd., ~~denominated~~a inBangladeshi ~~currencies~~Corporation ~~other~~(“BJK”) ~~than the functional~~which ~~currency~~Hajime ~~are~~Abe ~~translated~~serves ~~into~~as the ~~functional currency using the applicable exchange rates at the balance sheet dates~~chairman. ~~The resulting exchange differences are recorded in the statements of operations.~~

~~The reporting~~As ~~currency~~ of ~~the~~September Company is the United States Dollars (“US$”) and the accompanying financial statements have been expressed in US$. The Company maintains its books and record in its local currency, Japanese YEN (“JPY”), which is a functional currency as being the primary currency of the economic environment in which its operation is conducted. In accordance with ASC Topic 830-30, ~~“Translation of Financial Statement”~~2014, ~~assets and liabilities of~~ the Company ~~whose~~had ~~functional~~trade ~~currency~~payables isof ~~not US~~$ ~~are translated into US$~~73,200 ~~using~~from ~~the~~Dong ~~exchange~~A ~~rate~~Sang onGong ~~the balance sheet date~~Co., ~~Revenues~~Ltd, ~~and~~a ~~expenses~~Korea ~~are~~Corporation ~~translated at~~(“Dong”) ~~average~~which ~~rates~~Hajime ~~prevailing~~Abe ~~during~~serves ~~the period. The gains and losses resulting from translation of financial statements are recorded~~ as ~~a separate component of accumulated other comprehensive income within~~ the ~~statements of owners’ equity~~chairman.

~~Translation~~At September of30, ~~amounts~~2014 ~~from~~ the ~~local~~company ~~currency~~had ofa related-party payable in the ~~Company~~amount ~~into~~of US$127,353 to its CEO and ~~has~~director. ~~been~~The ~~made~~loan atpayable ~~the~~is ~~following~~due ~~exchange~~on ~~rates~~demand ~~for~~and ~~the~~non-interest ~~respective year:~~bearing.

	Period from October 1, 2012 Through September 30, 2013
Current JPY: US$1 exchange rate	98.21
Average JPY: US$1 exchange rate	90.43

During the period ended September 30, 2014, the Company purchased products in the amount of $73,200 from Dong A Sang Gong Ltd.

~~Net~~During the period ended September 30, 2014, ~~loss~~the ~~per~~Company ~~common~~sold products ~~share~~in the amount of $109,800 to BJK Global Ltd.

~~Net loss per common share is computed pursuant to section 260~~-10F7-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of common stock outstanding during the period. Diluted net loss per share is computed by dividing net loss by the weighted average number of shares of common stock and potentially outstanding shares of common stock during each period. There were no potentially dilutive shares outstanding as of September 30, 2013 and 2012.

~~STOCK-BASED COMPENSATION~~Table of Contents

~~The Company~~Item ~~adopted FASB guidance on stock based compensation upon inception at September 11, 2012~~9. ~~Under~~Changes ~~FASB ASC 718-10-30-2, all share-based payments to employees, including grants of employee stock options, to be recognized~~ in ~~the~~and ~~income~~Disagreements ~~statement~~with ~~based~~ Accountants on ~~their~~Accounting ~~fair~~and ~~values.~~Financial ~~Pro forma disclosure is no longer an alternative~~Disclosure. ~~The Company has not had any stock options issued for services from inception through September 30, 2013.~~

Our employee stock-based compensation awards are accounted for under the fair value method of accounting, as such, we record the related expense based on the more reliable measurement of the service provided, or the fair market value of the stock issued multiplied by the number of shares awardedNone.

~~We account~~Item ~~for our employee stock options under the fair value method of accounting using a Black-Scholes valuation model to measure stock option expense at the date of grant~~9A. WeControls doand ~~not backdate, re-price, or grant stock-based awards retroactively~~Procedures. ~~As of the date of this report, we have not issued any stock options.~~

~~NOTE 3~~Management’s -Report ~~GOING~~on ~~CONCERN~~Disclosure Controls and Procedures

~~The accompanying~~We ~~financial~~maintain ~~statements~~disclosure ~~are~~controls ~~prepared~~and procedures onthat aare ~~basis~~designed ofto ~~accounting~~ensure ~~assuming~~ that ~~the~~information ~~Company~~required isto abe ~~going~~disclosed ~~concern~~in ~~that~~our ~~contemplates realization~~reports offiled ~~assets~~under ~~and satisfaction of liabilities in~~ the ~~normal~~Securities ~~course~~Exchange Act of ~~business.~~1934 ~~The~~, ~~Company~~as amended, is ~~considered~~recorded, aprocessed, ~~development stage~~summarized ~~company~~ and ~~has~~reported ~~few~~within ~~current~~the ~~revenue~~time ~~sources.~~periods ~~The~~specified ~~Company’s management plans to engage~~ in ~~very~~the ~~limited~~Securities ~~activities without~~and ~~incurring~~Exchange ~~any~~Commission's ~~liabilities~~rules ~~that~~and ~~must~~forms, beand ~~satisfied~~that insuch ~~cash~~information ~~until a source of funding~~ is ~~secured.~~accumulated ~~The Company will offer noncash consideration~~ and ~~seek~~communicated ~~equity lines as a means of financing its operations. If the Company is unable~~ to ~~obtain~~our ~~revenue-~~management, ~~producing~~including our ~~contracts~~chief orexecutive ~~financing~~officer orand ifour ~~the~~chief ~~revenue~~financial orofficer ~~financing~~(who ~~it does obtain~~ is ~~insufficient~~acting toas ~~cover~~our ~~any~~principal ~~operating~~executive ~~losses~~officer, itprincipal ~~may incur,~~financial itofficer ~~may~~and ~~substantially~~principle ~~curtail~~accounting orofficer) ~~terminate~~to ~~its~~allow ~~operations~~for ortimely ~~seek~~decisions ~~other~~regarding ~~business~~required ~~opportunities through strategic alliances, acquisitions or other arrangements that may dilute the interests of existing stockholders~~disclosure.

~~NOTE~~As of September 30, 2014, the end of 4the -fiscal ~~STOCKHOLDER’S~~period ~~EQUITY~~covered by this report, we carried out an evaluation, under the supervision of our chief executive officer, with the participation of our chief financial officer, of the effectiveness of the design and the operation of our disclosure controls and procedures. The officers concluded that the disclosure controls and procedures were not effective as of the end of the period covered by this report due to material weaknesses identified below.

On September 27, 2012, the Board of Directors issued 20,000,000 shares of common stock to the founding shareholder in exchange for incorporation fees of $98, annual resident agent fees in the State of Delaware for $50, and developing the CompanyManagement’s ~~business concept~~Report ~~and~~on ~~plan~~Internal Control ~~valued~~over atFinancial ~~$2,000~~Reporting ~~to a total amount of $2,648.~~

OnOur management is responsible for establishing and maintaining ~~April~~adequate 22internal control over financial reporting. Responsibility, ~~2012~~estimates and judgments by management are required to assess the expected benefits and related costs of control procedures. The objectives of internal control include providing management with reasonable, but not absolute, assurance that assets are safeguarded against loss from unauthorized use or disposition, and that transactions are executed in accordance with management’s authorization and recorded properly to permit the ~~Company~~preparation of ~~issued~~consolidated 1financial statements in conformity with accounting principles generally accepted in the United States. Our management assessed the effectiveness of our internal control over financial reporting as of July 31,~~000~~ 2013. In making this assessment,~~000~~ ~~shares~~our management used the criteria set forth by the Committee of ~~Series~~Sponsoring AOrganizations ~~preferred~~of ~~stock~~the ~~valued~~Treadway atCommission ~~$100~~(“COSO”) in Internal Control-Integrated Framework. Our management has concluded that, as of September 30, 2014, our internal control over financial reporting was not effective as of the end of the period covered by this report due to ~~Hajime~~identified ~~Abe~~material weaknesses. Inasmuch as ~~director~~we only have one individuals serving as our officer, and employee we have determined that the Company has inadequate controls and procedures over financial reporting due to the lack of segregation of duties and lack of a formal review process that includes multiple levels of review, resulting in several audit adjustments related to derivative accounting, accounting of the Company’s convertible debt instruments, and write-off of assets. Management recognizes that its controls and procedures would ~~compensation~~be substantially improved if there was a greater segregation of the duties of Chief Executive Officer and Chief Financial Officer and as such is actively seeking to remediate this issue. Management believes that the material weakness in its controls and procedures referenced did not have an effect on our financial results.

OnThis annual report does not include ~~April~~an ~~22,~~attestation ~~2012,~~report ~~the~~of our company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by our Company’s ~~issued~~registered ~~20,000,000~~public ~~shares~~accounting firm pursuant to temporary rules of ~~restricted~~the ~~common~~Securities ~~stock~~and ~~valued~~Exchange atCommission ~~$2,000~~that topermit ~~Hajime~~our ~~Abe~~company asto ~~director~~provide only management’s report in this annual ~~compensation~~report.

~~NOTE 5~~Inherent -limitations ~~RELATED-PARTY~~on ~~TRANSACTIONS~~effectiveness of controls

AtInternal control over financial reporting ~~September~~has ~~30,~~inherent ~~2013~~limitations which include but is not limited to the ~~company~~use ~~had~~of independent professionals for advice and guidance, interpretation of existing and/or changing rules and principles, segregation of management duties, scale of organization, and personnel factors. Internal control over financial reporting is a ~~related-party~~process ~~payable~~which involves human diligence and compliance and is subject to lapses in judgment ~~the~~and ~~amount~~breakdowns resulting from human failures. Internal control over financial reporting also can be circumvented by collusion or improper management override. Because of ~~$33~~its inherent limitations,~~763~~ internal control over financial reporting may not prevent or detect misstatements on a timely basis, however these inherent limitations are known features of the financial reporting process and it is possible to ~~its~~design ~~sole~~into ~~officer~~the process safeguards to reduce, though not eliminate, this risk. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and ~~director~~presentation. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

~~During the~~Changes period ended September 30, 2013, the Company has $72,000 of related party trade receivable from BJK Global Ltd for the amount of revenue generated. The Company also has $48,000 of related party trade payable due to Dong A Sang Gong Co., Ltd. for the amount of cost of goods sold. Mr. Hajime Abe is a shareholder in ~~both~~Internal ~~BJK~~Control ~~and~~over ~~Dong A Sang Gong.~~Financial Reporting

~~NOTE~~There have been no changes in our internal 6controls –over ~~SUBSEQUENT~~financial ~~EVENTS~~ reporting that occurred during the year ended September 30, 2014 that have materially or are reasonably likely to materially affect, our internal controls over financial reporting.

~~On November~~Item ~~20,~~9B. ~~2013,~~Other ~~the Company transferred JPY 7,280,000 (USD $72,581) to Hajime Abe as advance payment~~Information.

~~-21-~~None.

~~Table of Contents~~-17-

~~Item 9.~~Table ~~Changes~~of ~~in and Disagreements With Accountants on Accounting and Financial Disclosure.~~Contents

~~None.~~PART III

Item 9A 10. ~~Controls~~Directors, Executive Officers and ~~Procedures~~Corporate Governance.

~~Management’s~~Biographical information regarding the officers and Directors ~~Report~~of onthe ~~Disclosure~~Company, ~~Controls~~who will continue to serve as officers and ~~Procedures~~Directors of the Company and Toa Shoko following the consummation of the Stock Purchase Agreement are provided below:

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934 , as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms, and that such information is accumulated and communicated to our management, including our chief executive officer and our chief financial officer (who is acting as our principal executive officer, principal financial officer and principle accounting officer) to allow for timely decisions regarding required disclosure.

~~As of~~Hajime September 30, 2013, the end of the fiscal period covered by this report, we carried out an evaluation, under the supervision of our chief executive officer, with the participation of our chief financial officer, of the effectiveness of the design and the operation of our disclosure controls and procedures. The officers concluded that the disclosure controls and procedures were not effective as of the end of the period covered by this report due to material weaknesses identified below.Abe

~~Management’s~~Mr. Hajime Abe began his career in 1969 ~~Report~~as onan ~~Internal~~employee ~~Control~~of ~~over~~Nissan ~~Financial~~Motor ~~Reporting~~Company as a car salesman. Following this, in 1974, he incorporated Abe Motor Sales Co., Ltd., a Japan Corporation. A decade later in 1989, he incorporated Koa Commerce Co., Ltd., a Japan Corporation and in 1993 incorporated another Japanese company known as World Liberty Co., Ltd. More recently, in 2007 Mr. Abe incorporated the Japanese company IKL Holdings Co., Ltd. and in 2010 was appointed as President and Director of Oidon Co., Ltd, a Wyoming Corporation that he recently resigned from July of 2012. On January 22, 2013, he was appointed as Director, President, Secretary and Treasurer of TOA Holdings, Inc., a Delaware Corporation. On January 28, 2013, he incorporated TOA Shoko Japan Co., Ltd., a Japan Corporation which became wholly owned company of TOA Holdings, Inc. and was appointed as Director and President of TOA Shoko Japan Co., Ltd.. On January 28, 2013, he was appointed as the Chairman of Dong A Sang Gong Co., Ltd., a Korean Corporation. On July 2, 2013, he was appointed as the chairman of BJK Global LTD., a Bangladesh Corporation. On June 20, 2013, he was appointed as Director, President, Secretary and Treasurer of Toshoan Holdings, Inc., a Delaware Corporation. On October 10, 2013, he incorporated Tsukiji TOA Suisan Co., Ltd., a Japan Corporation. On October 10, 2013, he became the owner of Toshoan Restaurant. Tsukiji is a Japanese company that catches tuna in the Pacific Ocean and sells them to wholesale distributors at port. Toshoan Restaurant is a restaurant located in Japan that serves customers a variety of fish products, tuna, and other items. On October 31, 2013, he incorporated TOA Fishery Co., Ltd., a Japan Corporation which became wholly owned company of Toshoan Holdings, Inc. and was appointed as Director and President of TOA Fishery Co., Ltd.. On December 3, 2013, he was appointed as Director, Secretary and Treasurer of TOA Optical Tech, Inc., a Delaware Corporation. On June 2, 2014, he incorporated TOA Hikari Giken Co., Ltd., a Japan Corporation and was appointed as Director of TOA Hikari Giken Co., Ltd. On June 6, 2014, he was appointed as Director, Secretary and Treasurer of TOA Carbon Fiber, Inc., a Delaware Corporation.

~~Our management~~As is responsible for establishing and maintaining adequate internal control over financial reporting. Responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of ~~control~~December ~~procedures. The objectives of internal control include providing management with reasonable~~31, ~~but not absolute~~2014, ~~assurance that assets are safeguarded~~his ~~against~~occupation ~~loss from unauthorized use or disposition,~~ and ~~that~~employment ~~transactions~~ are executed in accordance with management’s authorization and recorded properly to permit the preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States. Our management assessed the effectiveness of our internal control over financial reporting as of July 31, 2013. In making this assessment, our management used the criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (“COSO”) in Internal Control-Integrated Framework. Our management has concluded that, as of September 30, 2013, our internal control over financial reporting was not effective as of the end of the period covered by this report due to identified material weaknesses. Inasmuch as we only have one individuals serving as our officer, and employee we have determined that the Company has inadequate controls and procedures over financial reporting due to the lack of segregation of duties and lack of a formal review process that includes multiple levels of review, resulting in several audit adjustments related to derivative accounting, accounting of the Company’s convertible debt instruments, and write-off of assets. Management recognizes that its controls and procedures would be substantially improved if there was a greater segregation of the duties of Chief Executive Officer and Chief Financial Officer and as such is actively seeking to remediate this issue. Management believes that the material weakness in its controls and procedures referenced did not have an effect on our financial results.follows:

This annual report does not include an attestation report of our company’s registered public accounting firm regarding internal control over financial reporting. Management’s report was not subject to attestation by our Company’s registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit our company to provide only management’s report in this annual report.

Company	State/ Country	Position	Date of Appointment	Notes
TOA Holdings, Inc	Delaware	Director, President, Secretary and Treasurer	January 22, 2013	Beneficial owner
TOA Shoko Japan Co., Ltd.	Japan	Director and President	January 28, 2013	Wholly owned company of TOA Holdings, Inc.
Dong A Sang Gong Co., Ltd	Korea	Chairman	January 28, 2013
BJK Global LTD.	Bangladesh	Chairman	July 2, 2013
Toshoan Holdings, Inc.	Delaware	Director, President, Secretary and Treasurer	June 20, 2013	Beneficial owner
Tsukiji TOA Suisan Co., Ltd.	Japan	Beneficial owner	October 10, 2013
Toshoan Restaurant	Japan	Beneficial owner	October 10, 2013
TOA Fishery Co., Ltd.	Japan	Director and President	October 31, 2013	Wholly owned company of Toshoan Holdings, Inc.
TOA Optical Tech, Inc.	Delaware	Director, Secretary and Treasurer	December 3, 2013	Beneficial owner
TOA Hikari Giken Co., Ltd.	Japan	Director and President	June 2, 2014	Beneficial owner
TOA Carbon Fiber, Inc.	Delaware	Director, Secretary and Treasurer	June 6, 2014	Beneficial owner

~~Inherent limitations~~Shunji ~~on effectiveness of controls~~ Fukumoto

~~Internal control~~Mr. ~~over~~Shunji ~~financial~~Fukumoto ~~reporting~~was ~~has~~born ~~inherent limitations which include but is not limited to the use of independent professionals~~November ~~for advice and guidance~~5, ~~interpretation~~1959 ~~of existing~~ and~~/or~~ ~~changing~~graduated ~~rules~~from ~~and~~Kagoshima ~~principles,~~Oguchi ~~segregation~~High ofSchool ~~management~~in ~~duties, scale of organization, and personnel factors~~1978. ~~Internal~~That ~~control~~same ~~over~~year ~~financial~~he ~~reporting~~joined isSumitomo aMitsui ~~process~~Banking ~~which involves human diligence~~Corporation. ~~and~~A ~~compliance~~few ~~and~~years islater ~~subject to lapses~~ in ~~judgment~~1984 ~~and~~he ~~breakdowns~~joined ~~resulting from human failures~~Citycorp. ~~Internal~~About control over financial reporting also can be circumvented by collusion or improper management override. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements on a ~~timely~~decade ~~basis,~~later ~~however~~in ~~these~~1996 ~~inherent~~he ~~limitations are~~then ~~known~~joined ~~features of~~ the ~~financial~~tax ~~reporting~~accountant ~~process~~office and itin is2006 he ~~possible~~Incorporated toSanwa ~~design~~Security ~~into~~Service ~~the process safeguards to reduce, though not eliminate, this risk~~Co. ~~Therefore~~, ~~even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation~~Ltd. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate(currently).

~~Changes in~~Corporate ~~Internal Control over Financial Reporting~~governance

~~There~~The Company promotes accountability ~~have~~for ~~been~~adherence noto ~~changes~~honest inand ~~our~~ethical ~~internal~~conduct; ~~controls~~endeavors ~~over~~to ~~financial~~provide ~~reporting~~full, fair, accurate, timely and understandable disclosure in reports and documents that ~~occurred~~the ~~during~~Company files with the ~~year~~Securities ~~ended~~and ~~September~~Exchange ~~30,~~Commission ~~2013~~(the “SEC”) and in other public ~~that~~communications ~~have~~made ~~materially~~by orthe ~~are~~Company; ~~reasonably~~and ~~likely~~strives to ~~materially~~be ~~affect~~compliant with applicable governmental laws, ~~our~~rules ~~internal~~and ~~controls~~regulations. ~~over~~The ~~financial~~Company has ~~reporting~~not formally adopted a written code of business conduct and ethics that governs the Company’s employees, officers and Directors as the Company is not required to do so.

~~Item~~In lieu of an Audit Committee, the Company’s 9BBoard of Directors, is responsible for reviewing and making recommendations concerning the selection of outside auditors, reviewing the scope, results and effectiveness of the annual audit of the Company's financial statements and other services provided by the Company’s independent public accountants. ~~Other~~The ~~Information~~Board of Directors reviews the Company's internal accounting controls, practices and policies.

~~None.~~Committees of the Board

~~-22-~~Our Company currently does not have nominating, compensation, or audit committees or committees performing similar functions nor does our Company have a written nominating, compensation or audit committee charter. Our sole Director believes that it is not necessary to have such committees, at this time, because the Director(s) can adequately perform the functions of such committees.

~~Table of~~Audit ~~Contents~~Committee Financial Expert

~~PART~~Our Board of Directors has determined ~~III~~that we do not have a board member that qualifies as an “audit committee financial expert” as defined in Item 407(D)(5) of Regulation S-K, nor do we have a Board member that qualifies as “independent” as the term is used in Item 7(d)(3)(iv)(B) of Schedule 14A under the Securities Exchange Act of 1934, as amended, and as defined by Rule 4200(a)(14) of the FINRA Rules.

~~Item~~We believe that our Director(s) are 10capable of analyzing and evaluating our financial statements and understanding internal controls and procedures for financial reporting. The Director(s) of our Company does not believe that it is necessary to have an audit committee because management believes that the Board of Directors can adequately perform the functions of an audit committee. In addition, ~~Executive~~we ~~Officers~~believe that retaining an independent Director who would qualify as an "audit committee financial expert" would be overly costly and ~~Corporate~~burdensome ~~Governance~~and is not warranted in our circumstances given the stage of our development and the fact that we have not generated any positive cash flows from operations to date.

~~Biographical information~~Involvement ~~regarding~~in ~~the~~Certain ~~officers~~Legal ~~and Directors of the Company, who will continue to serve as officers and Directors of the Company and Toa-Shoko following the consummation of the Stock Purchase Agreement are provided below:~~Proceedings

NAME		AGE				POSITION
Hajime Abe			61				President, Chief Executive Officer, and Director

Our Directors and our executive officers have not been involved in or a party in any of the following events or actions during the past ten years:

~~Hajime Abe~~1. any bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time; 2. any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses); 3. being subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities; or 4. being found by a court of competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated.

Mr5. ~~Hajime~~ ~~Abe~~Such ~~began~~person ~~his~~was ~~career~~found by a court of competent jurisdiction in ~~1969~~a ascivil anaction ~~employee~~or ofby ~~Nissan~~the ~~Motor~~Commission ~~Company~~to ashave aviolated ~~car~~any ~~salesman.~~Federal ~~Following~~or ~~this~~State securities law, and the judgment in ~~1974,~~such hecivil ~~incorporated Abe~~action ~~Motor~~or ~~Sales~~finding ~~Co.~~by the Commission has not been subsequently reversed, ~~Ltd.~~suspended, aor ~~Japan~~vacated; ~~Corporation~~6. ASuch ~~decade~~person ~~later~~was infound ~~1989,~~by hea ~~incorporated~~court ~~Koa~~of ~~Commerce~~competent ~~Co.,~~jurisdiction ~~Ltd.~~in a ~~Japan~~civil ~~Corporation~~ action or by the Commodity Futures Trading Commission to have violated any Federal commodities law, and the judgment in ~~1993~~such ~~incorporated~~civil ~~another~~action ~~Japanese~~or ~~company~~finding ~~known~~by asthe ~~World~~Commodity ~~Liberty~~Futures ~~Co.,~~Trading ~~Ltd.~~Commission ~~More~~has ~~recently~~not been subsequently reversed, insuspended ~~2007~~or Mrvacated; 7. ~~Abe~~Such ~~incorporated~~ person was the ~~Japanese~~subject ~~company~~of, ~~IKL~~or ~~Holdings~~a ~~Co.~~party to, ~~Ltd.~~any ~~and~~Federal inor ~~2010~~State ~~was~~judicial ~~appointed~~or asadministrative ~~President~~order, ~~and~~judgment, ~~Director~~decree, or finding, not subsequently reversed, suspended or vacated, relating to an alleged violation of:(i) ~~Oidon~~Any ~~Co.~~Federal or State securities or commodities law or regulation; or(ii) Any law or regulation respecting financial institutions or insurance companies including, ~~Ltd~~but not limited to, a ~~Wyoming~~temporary ~~Corporation that~~or hepermanent ~~recently~~injunction, ~~resigned~~order ~~from~~of ~~July~~disgorgement ofor ~~2012~~restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition order; or(iii) Any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or 8. OnSuch ~~January~~person 28was the subject of, ~~2013~~or a party to, heany ~~was~~sanction ~~appointed~~or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as ~~the~~defined ~~Chairman~~in Section 3(a)(26) of ~~Dong~~the AExchange ~~Sang~~Act ~~Gong~~(15 CoU.,S.C. ~~Ltd,~~ 78c(a)(26))), ~~Korean~~any ~~Corporation~~registered entity (~~"Dong~~as Adefined ~~Sang~~in ~~Gong~~Section "1(a)(29) of the Commodity Exchange Act (7 U.S.C. On1(a)(29))), ~~January~~or 28any equivalent exchange, ~~2013~~association, heentity ~~incorporated~~or ~~TOA~~organization ~~Shoko~~that ~~Japan,~~has adisciplinary ~~Japan~~authority ~~corporation~~over its members or persons associated with a member.

~~Corporate governance~~Independence of Directors

~~The Company~~We ~~promotes~~are ~~accountability~~not ~~for~~required ~~adherence~~ to ~~honest~~have ~~and ethical conduct; endeavors to provide full, fair, accurate, timely~~independent ~~and~~members ~~understandable~~of ~~disclosure~~our inBoard ~~reports~~of and documents that the Company files with the Securities and Exchange Commission (the “SEC”) and in other public communications made by the Company; and strives to be compliant with applicable governmental lawsDirectors, ~~rules~~ and ~~regulations.~~do ~~The Company has~~ not ~~formally~~anticipate ~~adopted~~having aindependent ~~written~~Directors ~~code~~until ofsuch ~~business~~time ~~conduct and ethics that governs the Company’s employees, officers and Directors~~ as ~~the~~we ~~Company~~are ~~is not~~ required to do so.

In lieu of an Audit Committee, the Company’s Board of Directors, is responsible for reviewing and making recommendations concerning the selection of outside auditors, reviewing the scope, results and effectiveness of the annual audit of the Company's financial statements and other services provided by the Company’s independent public accountants. The Board of Directors reviews the Company's internal accounting controls, practices and policies.-18-

~~Committees~~ Table of ~~the Board~~Contents

~~Our Company~~Code currently does not have nominating, compensation, or audit committees or committees performing similar functions nor does our Company have a written nominating, compensation or audit committee charter. Our sole Director believes that it is not necessary to have such committees, at this time, because the Director(s) can adequately perform the functions of ~~such committees.~~Ethics

~~Audit~~We have not adopted a formal Code of ~~Committee~~Ethics. ~~Financial~~The ~~Expert~~Board of Directors evaluated the business of the Company and the number of employees and determined that since the business is operated by a small number of persons, general rules of fiduciary duty and federal and state criminal, business conduct and securities laws are adequate ethical guidelines. In the event our operations, employees and/or Directors expand in the future, we may take actions to adopt a formal Code of Ethics.

~~Our Board~~Shareholder of Directors has determined that we do not have a board member that qualifies as an “audit committee financial expert” as defined in Item 407(D)(5) of Regulation S-K, nor do we have a Board member that qualifies as “independent” as the term is used in Item 7(d)(3)(iv)(B) of Schedule 14A under the Securities Exchange Act of 1934, as amended, and as defined by Rule 4200(a)(14) of the FINRA Rules.Proposals

~~We believe~~Our ~~that~~Company ~~our~~does ~~Director(s)~~not ~~are~~have ~~capable~~any ofdefined policy ~~analyzing~~or ~~and~~procedural ~~evaluating~~requirements ~~our~~for ~~financial~~shareholders ~~statements~~to ~~and~~submit ~~understanding~~recommendations ~~internal~~or ~~controls and~~nominations ~~procedures~~ for ~~financial reporting~~Directors. The ~~Director(s)~~Board of ~~our~~Directors believes ~~Company does not believe~~ that, itgiven isthe ~~necessary~~stage toof ~~have~~our andevelopment, ~~audit committee~~a ~~because~~specific ~~management~~nominating ~~believes~~policy ~~that~~would ~~the~~be ~~Board~~premature and of ~~Directors~~little ~~can~~assistance ~~adequately~~until our ~~perform~~business ~~the~~operations ~~functions~~develop ofto ana ~~audit~~more ~~committee~~advanced level. In ~~addition,~~Our weCompany ~~believe~~does ~~that~~not ~~retaining~~currently anhave ~~independent~~any ~~Director~~specific ~~who~~or ~~would~~minimum ~~qualify~~criteria for asthe anelection ~~"audit~~of ~~committee~~nominees ~~financial~~to ~~expert" would~~the beBoard ~~overly~~of ~~costly~~Directors and ~~burdensome~~we ~~and~~do is not ~~warranted~~have inany ~~our~~specific ~~circumstances~~process ~~given~~or ~~the~~procedure ~~stage~~for evaluating such nominees. The Board of ~~our~~Directors ~~development~~will ~~and~~assess ~~the~~all ~~fact that~~candidates, wewhether ~~have~~submitted ~~not~~by ~~generated~~management ~~any~~or ~~positive~~shareholders, ~~cash~~and ~~flows~~make ~~from~~recommendations for ~~operations~~election toor ~~date~~appointment.

~~Involvement~~A shareholder who wishes to communicate inwith ~~Certain~~our ~~Legal~~Board ~~Proceedings~~of Directors may do so by directing a written request addressed to our President, at the address appearing on the first page of this Information Statement.

~~Our Directors~~Item ~~and~~11. ~~our~~Executive ~~executive officers have not been involved in any of the following events during the past ten years:~~Compensation.

1.Summary ~~any~~Compensation bankruptcy petition filed by or against any business of which such person was a general partner or executive officer either at the time of the bankruptcy or within two years prior to that time; 2. any conviction in a criminal proceeding or being subject to a pending criminal proceeding (excluding traffic violations and other minor offenses); 3. being subject to any order, judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business, securities or banking activities; or 4. being found by a court of competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have violated a federal or state securities or commodities law, and the judgment has not been reversed, suspended, or vacated.Table:

Independence of Directors

Name and principal position (a)	Year ended September 30 (b)	Salary ($) (c)		Bonus ($) (d)		Stock Awards ($) (e)		Option Awards ($) (f)		Non-Equity Incentive Plan Compensation ($) (g)		Nonqualified Deferred Compensation Earnings ($) (h)		All Other Compensation ($) (i)		Total ($) (j)
Jeffrey DeNunzio Former President,CEO of the Company	2013(1)		-		-		-		-		-		-		-	$	2,000

Hajime Abe, President	2013(1)		-		-		2,100 (2)		-		-		-		-	$	2,100
	2014		-		-		-		-		-		-		-		-

Shunji Fukumoto	2014(3)		-		-		-		-		-		-		-		-

We(1) On January 18, 2013, Mr. DeNunzio, ~~are~~as ~~not~~the ~~required~~Company’s tothen ~~have~~sole ~~independent~~Director, ~~members~~appointed ofHajime ~~our~~Abe ~~Board~~as Director of ~~Directors~~the Company. Immediately thereafter, Mr. DeNunzio resigned as an officer and doDirector ~~not~~of ~~anticipate~~the ~~having~~Company ~~independent~~and ~~Directors~~appointed ~~until such~~Mr. ~~time~~Abe as wethe ~~are~~President, ~~required~~Chief toExecutive doOfficer, soSecretary and Treasurer of the Company.

~~-23-~~(2) On April 22, 2013, the Company issued 1,000,000 shares of Series A preferred stock valued at $100 and 20,000,000 shares of restricted common stock valued at $2,000 to Hajime Abe as director’s compensation.

~~Table~~(3) On June 25, 2014, Hajime Abe resigned as the Secretary of ~~Contents~~the Company and Shunji Fukumoto was appointed as Secretary, a position he still holds today.

~~Code~~ Compensation of ~~Ethics~~Directors

~~We have not adopted a formal Code of Ethics.~~ The ~~Board~~table ofbelow ~~Directors~~summarizes ~~evaluated~~all ~~the~~compensation ~~business~~ of ~~the~~our ~~Company and the number of employees~~directors ~~and~~as ~~determined that since the business is operated by a small number~~ of ~~persons,~~December ~~general rules of fiduciary duty and federal and state criminal~~31, ~~business conduct and securities laws are adequate ethical guidelines~~2014. ~~In the event our operations, employees and/or Directors expand in the future, we may take actions to adopt a formal Code of Ethics.~~

Shareholder Proposals

DIRECTOR COMPENSATION
Name	Year ended September 30	Fees Earned or Paid in Cash ($)		Stock Awards ($)		Option Awards ($)(2)		Non-Equity Incentive Plan Compensation ($)		Non-Qualified Deferred Compensation Earnings ($)		All Other Compensation ($)		Total ($)
Hajime Abe (1)	2013		-		2,100 (2)		-		-		-		-		2,100
	2014		-		-		-		-		-		-		-

~~Our Company~~(1) ~~does~~On ~~not~~January ~~have~~18, ~~any~~2013, ~~defined policy or procedural requirements for shareholders to submit recommendations or nominations for Directors~~Mr. ~~The Board of Directors believes that~~DeNunzio, as ~~given~~ the ~~stage~~Company’s ofthen ~~our~~sole ~~development~~Director, aappointed ~~specific~~Hajime ~~nominating~~Abe ~~policy~~as ~~would~~Director ~~be premature and~~ of ~~little~~the ~~assistance~~Company. ~~until~~Immediately ~~our~~thereafter, ~~business operations develop to a more advanced level~~Mr. ~~Our Company does not currently~~DeNunzio ~~have~~resigned ~~any~~as ~~specific~~an orofficer ~~minimum~~and ~~criteria~~Director ~~for the election~~ of ~~nominees to~~ the ~~Board~~Company ~~of Directors~~ and weappointed ~~do not have any specific process or procedure for evaluating such nominees~~Mr. ~~The~~Abe ~~Board~~as ofthe ~~Directors~~President, ~~will~~Chief ~~assess~~Executive ~~all candidates~~Officer, ~~whether~~Secretary ~~submitted by management~~and orTreasurer ~~shareholders,~~of ~~and~~the ~~make recommendations for election or appointment~~Company.

~~A shareholder~~(2) ~~who~~On ~~wishes~~April to22, ~~communicate~~2012, ~~with~~the ~~our~~Company ~~Board~~issued 1,000,000 shares of ~~Directors~~Series ~~may~~A dopreferred sostock byvalued ~~directing~~at a$100 ~~written~~and ~~request~~20,000,000 ~~addressed~~shares toof ~~our~~restricted ~~President, at~~common ~~the~~stock ~~address~~valued ~~appearing~~at on$2,000 ~~the~~to Hajime ~~first~~Abe ~~page~~as ofdirector’s ~~this Information Statement~~compensation.

~~Item 11. Executive Compensation.~~-19-

~~Summary Compensation~~ Table: of Contents

Name and principal position (a)	Year ended September 30 (b)	Salary ($) (c)		Bonus ($) (d)		Stock Awards ($) (e)		Option Awards ($) (f)		Non-Equity Incentive Plan Compensation ($) (g)		Nonqualified Deferred Compensation Earnings ($) (h)		All Other Compensation ($) (i)		Total ($) (j)
Jeffrey DeNunzio Former President,CEO of the Company	2013(1)		-		-		-		-		-		-		-	$	2,000
	2012		-		-		2,000		-		-		-		-	$	-
Hajime Abe, President	2013(1)		-		-		2,100 (2)		-		-		-		-	$	2,100-

Summary of Compensation

~~(1) On~~Stock ~~January~~Option 18, 2013, Mr. DeNunzio, as the Company’s then sole Director, appointed Hajime Abe as Director of the Company. Immediately thereafter, Mr. DeNunzio resigned as an officer and Director of the Company and appointed Mr. Abe as the President, Chief Executive Officer, Secretary and Treasurer of the Company.Grants

~~(2) On~~We ~~April~~have ~~22,~~not ~~2013,~~granted ~~the~~any ~~Company issued 1,000,000 shares of Series A preferred~~ stock ~~valued at $100 and 20,000,000 shares of restricted~~options ~~common stock valued at $2,000~~ to ~~Hajime~~our ~~Abe~~executive asofficers ~~director’s~~since ~~compensation~~our incorporation.

~~Compensation of~~Employment ~~Directors~~Agreements

~~The table~~We ~~below~~do ~~summarizes~~not ~~all~~have ~~compensation~~an ofemployment ~~our~~or ~~directors~~consulting agreement aswith ofany ~~December~~officers ~~31,~~or ~~2013~~Directors.

DIRECTOR COMPENSATION
Name	Fees Earned or Paid in Cash ($)		Stock Awards ($)		Option Awards ($)(2)		Non-Equity Incentive Plan Compensation ($)		Non-Qualified Deferred Compensation Earnings ($)		All Other Compensation ($)		Total ($)
Hajime Abe (1)		-		2,100 (2)		-		-		-		-		2,100

Compensation Discussion and Analysis

~~(1) On January 18, 2013, Mr. DeNunzio, as the Company’s then sole~~ Director, appointed Hajime Abe as Director of the Company. Immediately thereafter, Mr. DeNunzio resigned as an officer and Director of the Company and appointed Mr. Abe as the President, Chief Executive Officer, Secretary and Treasurer of the Company.Compensation

~~(2)~~Our Board of Directors does not currently Onreceive ~~April~~any ~~22,~~consideration ~~2012,~~for their services as members of the ~~Company~~Board ~~issued~~of ~~1,000,000~~Directors. ~~shares~~The Board of ~~Series~~Directors Areserves ~~preferred~~the ~~stock~~right ~~valued~~in the atfuture ~~$100~~to ~~and~~award ~~20,000,000~~the ~~shares~~members of ~~restricted common~~the Board of Directors cash or stock ~~valued~~based atconsideration ~~$2,000~~for their services to ~~Hajime~~the ~~Abe~~Company, which asawards, ~~director’s~~if ~~compensation~~granted shall be in the sole determination of the Board of Directors.

~~-24-~~Executive Compensation Philosophy

~~Table~~Our Board of Directors determines the compensation given to our executive officers in their sole determination. Our Board of ~~Contents~~Directors reserves the right to pay our executive or any future executives a salary, and/or issue them shares of common stock issued in consideration for services rendered and/or to award incentive bonuses which are linked to our performance, as well as to the individual executive officer’s performance. This package may also include long-term stock based compensation to certain executives, which is intended to align the performance of our executives with our long-term business strategies. Additionally, while our Board of Directors has not granted any performance base stock options to date, the Board of Directors reserves the right to grant such options in the future, if the Board in its sole determination believes such grants would be in the best interests of the Company.

~~Summary of~~Incentive ~~Compensation~~Bonus

~~Stock~~The Board of Directors may grant incentive ~~Option~~bonuses ~~Grants~~to our executive officer and/or future executive officers in its sole discretion, if the Board of Directors believes such bonuses are in the Company’s best interest, after analyzing our current business objectives and growth, if any, and the amount of revenue we are able to generate each month, which revenue is a direct result of the actions and ability of such executives.

~~We have~~Long-term, ~~not~~Stock ~~granted~~Based ~~any stock options to our executive officers since our incorporation.~~Compensation

~~Employment~~In order to attract, retain and motivate ~~Agreements~~executive talent necessary to support the Company’s long-term business strategy we may award our executive and any future executives with long-term, stock-based compensation in the future, in the sole discretion of our Board of Directors, which we do not currently have any immediate plans to award.

~~We do~~Item ~~not~~12. ~~have~~Security anOwnership ~~employment~~of orCertain ~~consulting~~Beneficial ~~agreement~~Owners ~~with~~and ~~any~~Management ~~officers~~and orRelated ~~Directors~~Stockholder Matters.

~~Compensation~~As of December 31, 2014, the Company ~~Discussion~~has 40,000.000 shares of common stock and ~~Analysis~~1,000,000 shares of preferred stock issued and outstanding, which number of issued and outstanding shares of common stock and preferred stock have been used throughout this report.

Director Compensation

Name and Address of Beneficial Owner	Shares of Common Stock Beneficially Owned	Common Stock Voting Percentage Beneficially Owned	Voting Shares of Preferred Stock	Preferred Stock Voting Percentage Beneficially Owned	Total Voting Percentage Beneficially Owned (1)
Executive Officers and Directors
Hajime Abe	8,600,000	21.5%	1,000,000	100.0%	77.6%
5% Shareholders None

~~Our~~Beneficial ownership has been determined ~~Board~~in ofaccordance ~~Directors~~with ~~does~~Rule ~~not~~13d-3 ~~currently~~under ~~receive~~the ~~any~~Exchange ~~consideration~~Act. Under this rule, certain shares may be deemed to be beneficially owned by more than one person (if, for ~~their~~example, ~~services~~persons asshare ~~members~~the ofpower to vote or the ~~Board~~power to dispose of ~~Directors~~the shares). ~~The~~In ~~Board~~addition, shares ofare ~~Directors~~deemed ~~reserves~~to be beneficially owned by a person if the ~~right~~person inhas the ~~future~~right to ~~award~~acquire ~~the~~shares ~~members~~(for example, upon exercise of an option or warrant) within 60 days of the ~~Board~~date as of ~~Directors~~which ~~cash~~the orinformation ~~stock~~is ~~based~~provided. ~~consideration~~In computing the percentage ownership of ~~for~~any ~~their~~person, ~~services~~the amount of shares is deemed to include the ~~Company,~~amount ~~which~~of ~~awards~~shares beneficially owned by such person by reason of such acquisition rights. As a result, ifthe ~~granted~~percentage ~~shall~~of beoutstanding shares of any person as shown in the ~~sole~~following ~~determination~~table ofdoes not necessarily reflect the ~~Board~~person’s ofactual ~~Directors~~voting power at any particular date.

~~Executive Compensation Philosophy~~-20-

~~Our Board~~Table of Directors determines the compensation given to our executive officers in their sole determination. Our Board of Directors reserves the right to pay our executive or any future executives a salary, and/or issue them shares of common stock issued in consideration for services rendered and/or to award incentive bonuses which are linked to our performance, as well as to the individual executive officer’s performance. This package may also include long-term stock based compensation to certain executives, which is intended to align the performance of our executives with our long-term business strategies. Additionally, while our Board of Directors has not granted any performance base stock options to date, the Board of Directors reserves the right to grant such options in the future, if the Board in its sole determination believes such grants would be in the best interests of the Company.Contents

~~The Board~~On ofJanuary ~~Directors~~18, ~~may~~2013, ~~grant~~Hajime ~~incentive~~Abe ~~bonuses~~entered into toa ~~our~~Share ~~executive~~Purchase ~~officer~~Agreement ~~and/or future executive officers in its sole discretion, if~~ (the ~~Board~~“Agreement”) ofwith ~~Directors~~Jeffrey ~~believes~~DeNunzio. ~~such~~Pursuant ~~bonuses~~to ~~are in~~ the ~~Company’s best interest~~Agreement, ~~after~~Mr. ~~analyzing~~DeNunzio ~~our current business~~transferred ~~objectives~~to ~~and~~Hajime ~~growth~~Abe, ~~if any~~20,000,000 ~~and~~shares ~~the amount~~ of ~~revenue~~our wecommon ~~are able to generate each month~~stock, which ~~revenue~~represents isall ~~a direct result~~ of ~~the~~our ~~actions~~issued and ~~ability~~outstanding ~~of such executives~~shares.

~~Long-term~~On April 22, 2013, the Company issued ~~Stock~~1,000,000 ~~Based~~shares ~~Compensation~~of Series A preferred stock valued at $100 to Hajime Abe as director’s compensation..

~~In order~~On toApril ~~attract~~22, ~~retain~~2013, ~~and motivate executive talent necessary to support~~ the Company’s ~~long-term business strategy we~~issued ~~may award our executive and any future executives with long-term~~20, ~~stock-based compensation in the future~~000,000 inshares ~~the~~of ~~sole~~restricted ~~discretion of~~common ~~our~~stock ~~Board~~valued ofat ~~Directors~~$2,000 ~~which~~to weHajime doAbe ~~not~~as ~~currently~~director’s ~~have any immediate plans to award~~compensation.

~~Item 12. Security Ownership of~~ Certain ~~Beneficial~~Relationships ~~Owners~~ and ~~Management~~Related Transactions ~~and~~ Related ~~Stockholder~~to ~~Matters.~~Toa Shoko

~~As of~~On ~~December~~January 3128, 2013, ~~the~~Toa ~~Company~~Shoko ~~has~~was ~~40,000.000~~incorporated under ~~shares~~Japanese ofCompanies ~~common~~Act ~~stock~~with ~~and~~a ~~1,000,000~~purpose ~~shares~~to ofconduct ~~preferred~~trading ~~stock~~business. ~~issued~~Mr. ~~and~~Hajime ~~outstanding, which~~Abe ~~number~~was ofappointed ~~issued~~as Director and ~~outstanding shares~~ President of ~~common~~Toa ~~stock and preferred stock have been used throughout this report~~Shoko.

Name and Address of Beneficial Owner	Shares of Common Stock Beneficially Owned	Common Stock Voting Percentage Beneficially Owned	Voting Shares of Preferred Stock	Preferred Stock Voting Percentage Beneficially Owned	Total Voting Percentage Beneficially Owned (1)
Executive Officers and Directors
Hajime Abe	8,400,000	21.5%	1,000,000	100.0%	77.6%
5% Shareholders None

On April 1, 2013, Hajime Abe entered into a Stock Purchase Agreement (the “Stock Purchase Agreement”) with TOA Holdings, Inc., a Delaware corporation. Pursuant to the Agreement, Hajime Abe agreed to transfer to TOA Holdings, Inc., 1,000,000 shares of Toa Shoko’s common stock that represents all of Toa Shoko’s issued and outstanding shares in consideration of 1,000,000 JPY ($10,089 USD). Following the closing of the share purchase transaction on July 6, 2013, TOA Holdings, Inc. gained a 100% interest in the issued and outstanding shares of Toa Shoko’s common stock. Upon closing TOA Holdings, Inc. became the controlling shareholder of the Company (Toa Shoko).

~~Beneficial ownership has been determined in accordance with Rule 13d-3 under the Exchange Act. Under this rule~~Review, ~~certain~~Approval ~~shares~~and ~~may be deemed~~Ratification ~~to be beneficially owned by more than one person (if, for example, persons share the power to vote or the power to dispose~~ of ~~the~~ ~~shares).~~Related InParty addition, shares are deemed to be beneficially owned by a person if the person has the right to acquire shares (for example, upon exercise of an option or warrant) within 60 days of the date as of which the information is provided. In computing the percentage ownership of any person, the amount of shares is deemed to include the amount of shares beneficially owned by such person by reason of such acquisition rights. As a result, the percentage of outstanding shares of any person as shown in the following table does not necessarily reflect the person’s actual voting power at any particular date.Transactions

~~-25-~~Given our small size and limited financial resources, we have not adopted formal policies and procedures for the review, approval or ratification of transactions, such as those described above, with our executive officer(s), Director(s) and significant stockholders. We intend to establish formal policies and procedures in the future, once we have sufficient resources and have appointed additional Directors, so that such transactions will be subject to the review, approval or ratification of our Board of Directors, or an appropriate committee thereof. On a moving forward basis, our Directors will continue to approve any related party transaction.

~~Table of~~Corporate ~~Contents~~Governance

~~Item~~The Company promotes accountability 13for adherence to honest and ethical conduct; endeavors to provide full, fair, accurate, timely and understandable disclosure in reports and documents that the Company files with the Securities and Exchange Commission (the “SEC”) and in other public communications made by the Company; and strives to be compliant with applicable governmental laws, rules and regulations. ~~Certain~~The ~~Relationships~~Company has not formally adopted a written code of business conduct and ~~Related~~ethics ~~Transactions~~that governs the Company’s employees, officers and Directors ~~Director~~as ~~Independence~~the Company is not required to do so.

~~On January~~In 18lieu of an Audit Committee, ~~2013~~the Company’s Board of Directors, ~~Hajime~~is ~~Abe~~responsible ~~entered~~for ~~into~~reviewing aand ~~Share~~making ~~Purchase~~recommendations ~~Agreement~~concerning (the ~~“Agreement”)~~selection ~~with~~of ~~Jeffrey~~outside ~~DeNunzio.~~auditors, ~~Pursuant~~reviewing to the ~~Agreement~~scope, ~~Mr.~~results ~~DeNunzio~~and ~~transferred~~effectiveness toof ~~Hajime~~the ~~Abe,~~annual ~~20,000,000~~audit ~~shares~~ of ~~our~~the ~~common~~Company's ~~stock,~~financial ~~which~~statements ~~represents~~and ~~all~~other ofservices ~~our~~provided ~~issued~~by the Company’s independent public accountants. The Board of Directors, the Chief Executive Officer and ~~outstanding~~the ~~shares~~Chief Financial Officer of the Company review the Company's internal accounting controls, practices and policies.

~~On April~~Item ~~22,~~14. ~~2013,~~Principal ~~the~~Accounting ~~Company~~Fees ~~issued~~and ~~1,000,000 shares of Series A preferred stock valued at $100 to Hajime Abe as director’s compensation~~Services..

~~On April~~Below ~~22,~~is ~~2013,~~ the ~~Company~~aggregate ~~issued~~amount ~~20,000,000~~of ~~shares~~fees billed offor ~~restricted~~professional ~~common~~services ~~stock~~rendered ~~valued~~by atour ~~$2,000~~principal accountants with respect to ~~Hajime~~our ~~Abe~~last astwo ~~director’s compensation~~fiscal years.

Certain Relationships and Related Transactions Related to Toa-Shoko

		2014	2013
Audit fees	Messineo & Co CPAs, LLC.	$500	$2,200
	MaloneBailey, LLP	$12,820	$4,500
Audit related fees
Tax fees
All other fees

Total		$13,320	$6,700

OnAll of the professional services rendered ~~January~~by ~~28,~~principal ~~2013,~~accountants ~~Toa-Shoko~~for ~~was~~the ~~incorporated~~audit ~~under~~of ~~Japanese~~our ~~Companies~~annual ~~Act~~financial ~~with~~statements athat ~~purpose~~are tonormally ~~conduct~~provided ~~trading~~by ~~business.~~the ~~Mr.~~accountant ~~Hajime~~in connection ~~Abe~~with ~~was~~statutory ~~appointed~~and asregulatory ~~Director~~filings ~~and~~or ~~President~~engagements for last two fiscal years were approved by our board of ~~Toa-Shoko~~directors.

On April 1, 2013, Hajime Abe entered into a Stock Purchase Agreement (the “Stock Purchase Agreement”) with TOA Holdings, Inc., a Delaware corporation. Pursuant to the Agreement, Hajime Abe agreed to transfer to TOA Holdings, Inc., 1,000,000 shares of TOA Shoko’s common stock that represents all of TOA Shoko’s issued and outstanding shares in consideration of 1,000,000 JPY ($10,089 USD). Following the closing of the share purchase transaction on July 6, 2013, TOA Holdings, Inc. gained a 100% interest in the issued and outstanding shares of TOA Shoko’s common stock. Upon closing TOA Holdings, Inc. became the controlling shareholder of the Company (TOA Shoko).-21-

~~Review, Approval~~Table ~~and Ratification~~ of ~~Related Party Transactions~~Contents

~~Given our~~PART small size and limited financial resources, we have not adopted formal policies and procedures for the review, approval or ratification of transactions, such as those described above, with our executive officer(s), Director(s) and significant stockholders. We intend to establish formal policies and procedures in the future, once we have sufficient resources and have appointed additional Directors, so that such transactions will be subject to the review, approval or ratification of our Board of Directors, or an appropriate committee thereof. On a moving forward basis, our Directors will continue to approve any related party transaction.IV

~~Corporate Governance~~Item 15. Exhibits, Financial Statement Schedules.

The Company promotes accountability for adherence to honest and ethical conduct; endeavors to provide full, fair, accurate, timely and understandable disclosure in reports and documents that the Company files with the Securities and Exchange Commission (~~the “SEC”~~a) ~~and~~Financial in other public communications made by the Company; and strives to be compliant with applicable governmental laws, rules and regulations. The Company has not formally adopted a written code of business conduct and ethics that governs the Company’s employees, officers and Directors as the Company is not required to do so.Statements

~~In lieu~~1. ofFinancial anstatements ~~Audit Committee, the Company’s Board of Directors, is responsible~~ for ~~reviewing and making recommendations concerning~~ ~~the~~our ~~selection~~company ofare ~~outside~~listed ~~auditors,~~in ~~reviewing~~ the ~~scope,~~index ~~results~~under ~~and~~Item ~~effectiveness~~8 of ~~the~~this annual audit of the Company's financial statements and other services provided by the Company’s independent public accountants. The Board of Directors, the Chief Executive Officer and the Chief Financial Officer of the Company review the Company's internal accounting controls, practices and policies.document

~~Item 14~~2. ~~Principal~~All ~~Accounting~~financial ~~Fees~~statement schedules ~~and~~are ~~Services~~omitted because they are not applicable, not material or the required information is shown in the financial statements or notes thereto.

~~Below is~~(a) ~~the~~Exhibits ~~aggregate~~required ~~amount of fees billed for professional services rendered~~ by ~~our~~Item ~~principal~~601 ~~accountants with respect to our last~~of ~~two~~Regulation ~~fiscal years~~S-K.

			2013	2012
Exhibit No.		Description
	Audit fees	Messineo & Co CPAs, LLC.	$2,200	$0
3.1		Certificate of Incorporation, as of September 30, 2012. (1)
		MaloneBailey, LLP	$4,500	$0
3.2		By-laws. (1)
	Audit related fees
31.1		Certification of the Company’s Principal Executive and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s report on Form 10-K for the year ended September 30, 2014. (2)
	Tax fees
32.1		Certification of the Company’s Principal Executive and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. (2)
	All other fees
101.INS		XBRL Instance Document (3)
	Total		$6,700	$0
101.SCH		XBRL Taxonomy Extension Schema (3)
101.CAL		XBRL Taxonomy Extension Calculation Linkbase (3)
101.DEF		XBRL Taxonomy Extension Definition Linkbase (3)
101.LAB		XBRL Taxonomy Extension Label Linkbase (3)
101.PRE		XBRL Taxonomy Extension Presentation Linkbase (3)

All of the professional services rendered by principal accountants for the audit of our annual financial statements that are normally provided by the accountant in connection with statutory and regulatory filings or engagements for last two fiscal years were approved by our board of directors.

(1)	Filed as an exhibit to the Company's Registration Statement on Form 10, as filed with the SEC on October 9, 2012, and incorporated herein by this reference.
(2)	Filed herewith.
(3)	Users of this data are advised that, pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed not filed or part of a registration statement or Annual Report for purposes of Sections 11 or 12 of the Securities Act of 1933 or Section 18 of the Exchange Act of 1934 and otherwise are not subject to liability.

~~-26-~~SIGNATURES

~~Table~~Pursuant to the requirements of Section 13 or 15(d) of ~~Contents~~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.

~~PART IV~~TOA Holdings Inc.

~~Item 15. Exhibits, Financial Statement Schedules.~~(Registrant)

~~(a) Financial~~By: ~~Statements~~/s/ Hajime Abe

~~1. Financial~~Hajime ~~statements~~Abe, ~~for our company are listed in the index under Item 8 of this document~~President,

~~2. All~~Chief ~~financial~~Executive ~~statement schedules are omitted because they are not applicable~~Officer, ~~not material or the required information is shown in the financial statements or notes thereto.~~

~~(a)~~& ~~Exhibits~~Chief ~~required~~Financial ~~by Item 601 of Regulation S-K.~~Officer

Exhibit No.		Description
3.1		Restated and amended Certificate of Incorporation, as of September 30, 2012. (2)
3.2		By-laws. (1)
31.1		Certification of the Company’s Principal Executive and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s report on Form 10-Q for the quarter ended June 30, 2013. (2)
32.1		Certification of the Company’s Principal Executive and Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. (2)
101.INS		XBRL Instance Document (3)
101.SCH		XBRL Taxonomy Extension Schema (3)
101.CAL		XBRL Taxonomy Extension Calculation Linkbase (3)
101.DEF		XBRL Taxonomy Extension Definition Linkbase (3)
101.LAB		XBRL Taxonomy Extension Label Linkbase (3)
101.PRE		XBRL Taxonomy Extension Presentation Linkbase (3)

Dated: December 31, 2014

~~____________________~~Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

(1)	Filed as an exhibit to the Company's Registration Statement on Form 10, as filed with the SEC on October 9, 2012, and incorporated herein by this reference.
(2)	Filed herewith.
(3)	Users of this data are advised that, pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed not filed or part of a registration statement or Annual Report for purposes of Sections 11 or 12 of the Securities Act of 1933 or Section 18 of the Exchange Act of 1934 and otherwise are not subject to liability.

By: /s/ Hajime Abe

~~SIGNATURES~~ Hajime Abe, President,

~~Pursuant to~~Chief ~~the~~Executive ~~requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934~~Officer, ~~the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.~~

~~TOA~~& ~~Holdings~~Chief ~~Inc.~~Financial Officer

~~(Registrant)~~Dated: December 31, 2014

~~By: /s/ Hajime Abe~~ -22-

Hajime Abe, President, Secretary and

Principal Financial Officer

Dated: January 14, 2014

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

By: /s/ Hajime Abe

Hajime Abe, President, Secretary and

Principal Financial Officer

Dated: January 14, 2014

-27-

POSITION

Hajime Abe

President, CEO, CFO and Director

Shunji Fukumoto

Filing Compare · TOA Holdings, Inc.