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

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

~~x QUARTERLY REPORT PURSUANT TO SECTION 13 OF 15~~(d)Mark ~~OF THE SECURITIES EXCHANGE ACT OF 1934~~One)

~~For~~¨ QUARTERLY ~~the~~REPORT ~~quarterly~~PURSUANT ~~period~~TO ~~ended~~SECTION ~~September~~13 ~~30,~~OF ~~2011~~15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

OrFor the quarterly period ended March 31, 2012

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

For the transition period from ~~________~~ _________ to _________

Commission File Number: 333-153679

~~AAA~~EMPERIAL ~~PUBLIC ADJUSTING GROUP~~AMERICAS, INC.

(~~EXACT~~Exact ~~NAME~~name OFof ~~REGISTRANT~~Registrant ASas ~~SPECIFIED~~specified INin its ~~ITS CHARTER~~charter)

Florida		26-0325410
FLORIDA		26-0325410
(State or other jurisdiction or incorporation or organization)		(I.R.S. Employer Identification No.)
(State or other jurisdiction of incorporation)		(I.R.S. Employer Identification No.)
1926 Hollywood Blvd, Suite 100 Hollywood		33020
(Address of principal executive offices)		(Zip Code)

~~Registrant’s~~1926 ~~telephone~~Hollywood ~~number~~Blvd., ~~including~~Suite ~~area~~100 ~~code: 954-894-0043~~Hollywood 33020

~~Indicate by check mark whether the registrant~~ (~~1) has~~Address ~~filed all reports required to be filed by Section 13 or 15(d)~~ of ~~the~~Principal ~~Securities~~Executive ~~Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports~~Offices)~~, and~~ (~~2) has~~Zip ~~been subject to such filing requirements for the past 90 days~~Code)

~~Yes~~Issuer's ~~x No~~telephone ¨number: 954-894-0043

~~Indicate~~Securities byregistered ~~check~~under ~~mark~~Section ~~whether~~12 ~~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~~ b) of ~~this chapter) during~~ the ~~preceding~~Exchange ~~12 months (or for such shorter period that the registrant was required to submit and post such files).~~Act:

~~Yes~~Title ~~¨ No~~of ¨each class Name of exchange on which registered

~~Indicate~~Securities byregistered ~~check~~pursuant ~~mark~~to ~~whether~~Section ~~the~~12 ~~registrant~~(g) isof athe ~~large~~Exchange Act: ~~accelerated~~Common ~~filer,~~Stock anPar ~~accelerated~~Value ~~filer, a non-accelerated filer, or a smaller reporting company~~$.00001 ~~See~~per ~~the definitions of “large accelerated filer”, “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.~~share

Indicate by check mark whether the registrant is a well-known seasoned issuer as defined in Rule 405 of the Securities Act. Yes ¨ 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 ¨ 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. Yes ¨ No ¨

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K 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. See definition of “accelerated filer and large accelerated filer” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer	¨	Accelerated filer ¨

Non-accelerated filer	¨	Smaller Reporting Company x

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

~~Yes~~State ~~¨ No~~issuer's xrevenues for its most recent fiscal year ended December 31, 2011: $602,379.

~~The~~As ~~registrant~~of ~~had~~March ~~106~~31,~~354~~ 2012,~~625~~ there were 111,672,160 shares of ~~Common~~the issuer's common stock issued and outstanding. asAffiliates of ~~September~~the 30issuer own 90,000,000 ~~2011~~shares of the issuer's issued and outstanding common stock and the remaining 21,672,160 shares are held by non-affiliates. The aggregate market value of the shares held by non-affiliates at March 31, 2012 was $225,321.

~~AAA~~DOCUMENTS ~~PUBLIC~~INCORPORATED ~~ADJUSTING~~BY ~~GROUP, INC~~REFERENCE:

~~TABLE~~There OFare ~~CONTENTS~~documents incorporated by reference in this Annual Report on Form 10-K, which are identified in Part III, Item 13.

~~September~~(*) 30Affiliates for the purposes of this Annual Report refer to the officers, ~~2011~~directors of the issuer and subsidiaries and/or persons or firms owning 10% or more of issuer's common stock, both of record and beneficially.

	Page
Consolidated Financial Statements
Balance Sheets	2
Statements of Operations	3 - 4
Statements of Cash Flows	5
Notes to Financial Statements	6 – 13

PART I

~~AAA~~ITEM ~~PUBLIC~~1. ~~ADJUSTING~~FINANCIAL ~~GROUP, INC~~STATEMENTS

INDEX TO FINANCIAL STATEMENTS

Balance Sheets	F-2

Statements of Operations	F-3

Statements of Cash Flows	F-4

Notes to Financial Statements	F-6

EMPERIAL AMERICAS, INC.

CONSOLIDATED BALANCE SHEETS

~~SEPTEMBER~~MARCH 3031, ~~2011~~2012 AND DECEMBER 31, ~~2010~~2011

	September30,			December 31,
	MARCH 31, 2012			DECEMBER 31, 2011
	2011			2010
	(unaudited)
Assets
Current Assets
Cash and cash Equivalents	$	9,172		$	4,174
Cash and cash equivalents	$	8,186		$	865
Accounts receivable – net		9458,~~767~~379			6957,~~100~~979
Prepaid expense		4,~~191~~154			~~3.392~~4,154
Total current assets		~~108~~70,~~130~~719			7662,~~666~~998
Property, plant, and equipment – net		15,648			25,255
Property, plant, and equipment - net		16,249			15,648
Total Assets	$	~~123~~86,~~778~~968		$	~~101~~78,~~921~~646
Liabilities and Stockholders' Equity
Current Liabilities
Notes payable, vehicle - current portion	$	9,618		$	12,912
Notes payable vehicle - current portion	$	23,269		$	23,046
Note payable		5,000			5,000
Notes payable-		-			-
Loan payable – related parties		15,000			-
Accounts payable and accrued liabilities		56,729			55,487
Accounts payable and accrued liabilities		88,487			85,787
Deferred Compensation		135,886			135,886
Deferred compensation		156,398			100,000
Accounts payable to insured		-			-
Accounts payable to insured		36,788			12,645
Total current liabilities		215,884			214,419
Total current liabilities		311,291			216,344
Long Term Liabilities
Notes payable, vehicle - net of current		13,651			19,936
Notes payable – vehicle -net of current		12,128			12,128
Total long term liabilities		1312,~~651~~128			1912,~~936~~128
Total Liabilities		~~324~~228,~~942~~012			~~236~~226,~~280~~547
Stockholders' Equity (Deficiency)
Stockholders' Equity
Preferred Stock, 20,000,000 shares authorized, no shares issued		-			..-
Common Stock, 250,000,000 shares authorized at $.0001 par, 106,354,625, and 103,747,980 shares issued and outstanding at September 30, 2011 and December 31, 2010		10,636			10,375
C Common Stock, 250,000,000 shares authorized at $.0001 par, 111,672,160 shares issued and outstanding at March 31, 2012 and December 31, 2011		10,447			10,447
Additional paid in capital		~~407~~388,~~166~~741			~~149~~388,~~713~~741
Stock subscription receivable		(1,500	)		(1,500	)
Accumulated Deficit		(~~617~~538,~~466~~732	)		(~~292~~545,~~947~~589	)
Total Stockholders' Equity (Deficiency)		(201,164	)		(134,359	)
Total Stockholders' equity		(141,044	)		(147,901	)
Total Liabilities and Stockholders' Equity (Deficiency)	$	123,778		$	101,921
Total Liabilities and Stockholders' Equity	$	86,968		$	78,646

The accompanying notes are an integral part of the financial statements

F- 2 -

~~AAA~~EMPERIAL ~~PUBLIC ADJUSTING GROUP~~AMERICAS, ~~IN,C,~~INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE 9THREE MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2011~~ 2012 AND ~~2010~~2011

(unaudited)

	2012		2011

Revenues (net)	$	199,581	$	131,193
Operating Expenses:
Commissions to adjusters		89,721		80,348
Consulting services - other		275		-
Payroll		-		127,195
Other general and administrative expenses		99,960		74,343
Total operating expenses		189,956		281,886
Profit (Loss) from operations		9,625		(150,693	)
Other income (expense)		-
Interest (expense)		-		(1,400	)
Net Income/(Loss) Before Income Taxes		9,625		(152,093	)
Provision for income tax		-		-
Net Income/(Loss)	$	9,625	$	(152,093	)
Net income (loss) per common share, basic	$	0.00	$	(0.00	)
Weighted average number of common shares outstanding		111,672,160		103,860,480

	2011			2010
Revenues (net)	$	438,752		$	476,521
Operating Expenses:
Commissions to adjusters		282,535			302,561
Compensation		249,012			138,456
Other general and administrative expenses		203,901			153,517
Total operating expenses		735,448			594,534
Profit (Loss) from operations		(296,696	)		(118,013	)
Other income (expense)
Interest (expense)		(27,823	)		(10,127	)
Net Income/(Loss) Before Income Taxes		(324,519	)		(128,140	)
Provision for income tax		-			-
Net Income/(Loss)	$	(324,519	)	$	(128,140	)
Net income (loss) per common share, basic	$	(0.00	)	$	(0.00	)
Weighted average number of common shares outstanding		104,717,274			94,611,615

The accompanying notes are an integral part of the financial statements

F- 3 -

~~AAA~~EMPERIAL ~~PUBLIC ADJUSTING GROUP~~AMERICAS, INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE 3 MONTHS ENDED SEPTEMBER 30, 2011 AND 2010

(unaudited)

	2011			2010
Revenues (net)	$	138,334		$	185,957
Operating Expenses:
Commissions to adjusters		86,675			117,753
Compensation		38,469			45,637
Other general and administrative expenses		78,300			50,366
Total operating expenses		203,444			213,756
Profit (Loss) from operations		(65,110	)		(27,799	)
Other income (expense)
Interest (expense)		(4,405	)		(5,024	)
Net Income/(Loss) Before Income Taxes		(69,515	)		(32,823	)
Provision for income tax		-			-
Net Income/(Loss)	$	(69,515	)	$	(32,823	)
Net income (loss) per common share, basic	$	(0.00	)	$	(0.00	)
Weighted average number of common shares outstanding		105,987,096			102,247,980

The accompanying notes are an integral part of the financial statements

- 4 -

AAA PUBLIC ADJUSTING GROUP, INC

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE 9THREE MONTHS ENDED ~~SEPTEMBER~~MARCH 3031, ~~2011~~ 2012 AND ~~2010~~2011

(unaudited)

	2012			2011
Cash Flows From Operating Activities:
Net Income (Loss)	$	9,625		$	(152,093	)
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided By (Used in) Operating Activities:
Depreciation and amortization		(601	)		3,648
Gain on disposal of equipment		-			-
Stock issued for services		-			-
Change in operating assets and liabilities:
(Increase) Decrease in accounts receivable		(400	)		(688	)
(Increase) Decrease in prepaid expenses		-			862
Increase in deferred compensation		-			35,509
Increase (Decrease) in accounts payable and accrued liabilities		1,242			103,825
Net Cash Provided (Used In) Operating Activities	$	9,866		$	(8,937	)
Cash Flows From Investing Activities:
Purchase of equipment		(223	)		-
Net Cash Provided (Used) in Investing Activities		(223	)		-
Cash Flows From Financing Activities:
Repayment of notes payable		-			(3,125	)
Proceeds from loans		-			-
Repayment of loans		-			-
Proceeds from sale of common stock		-			28,500
Increase in related party notes		-			-
Net Cash Provided (Used) in Financing Activities		-			25,375

Net increase (decrease) in Cash and Cash Equivalents		9,643			16,438

Cash and Cash Equivalents at beginning of period		865			4,174

Cash and Cash Equivalents at end of period	$	8,186		$	20,612

Other Cash Flow Items:
Cash payments for:
Income tax	$	-		$	-
Interest expense	$	-0-		$	1,404
Related party notes payable donated to capital	$	-		$	-

	2011			2010
Cash Flows From Operating Activities:
Net Income (Loss)	$	(324,519	)	$	(128,140	)
Stock issued for services		141,500
Beneficial interest for below market conversion on common stock redeemed for convertible note payable.		17,714
Adjustments to Reconcile Net Income (Loss) to Net Cash Provided By (Used in) Operating Activities:
Depreciation		9,607			21,950
Gain on the disposal of equipment		-			6,000
Change in operating assets and liabilities:
Increase) in accounts receivable		(25,667	)		(47,240	)
(Increase) in prepaid expenses		(799	)		(2,060	)
Increase in deferred compensation		126,398			75,000
Increase in accounts payable and accrued liabilities		26,843			46,937
Net Cash (Used In) Operating Activities	$	(28,923	)	$	(27,553	)
Cash Flows From Investing Activities:
					.
Net Cash Provided (Used) in Investing Activities		-			-
Cash Flows From Financing Activities:
Repayment of vehicle notes payable		(9,579	)		(24,449	)
Sale of Common stock		28,500			35,500
Proceeds from loans and notes payable		15,000			15,000
Net Cash Provided in Financing Activities		33,921			26,051
Net increase (decrease) in Cash and Cash Equivalents		4,998			(1,502	)
Cash and Cash Equivalents at beginning of period		4,174			12,404
Cash and Cash Equivalents at end of period	$	9,172		$	10,902
Other Cash Flow Items:
Cash payments for:
Income tax	$	-		$	-
Interest expense	$	4,924		$	3,803
Issuance of 500,000 shares of common stock for convertible note	$	50,000		$	-
Issuance of 240,385 shares of common stock for convertible note	$	20,000		$	-

The accompanying notes are an integral part of the financial statements

F- ~~5 -~~4

~~AAA~~EMPERIAL ~~PUBLIC ADJUSTING GROUP~~AMERICAS, INC.

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY

FOR THE PERIOD FROM JANUARY 1, 2010 THROUGH MARCH 31, 2012

	Common Shares		Common Stock		Stock Subscription Receivable			Additional Paid in Capital		Accumulated Deficit			Total Equity

Balance at January 1, 2010		90,240,480	$	9,024	$	-		$	83,034	$	(70,561	)	$	21,497
Contributed capital, officer loans									25,000					25,000
Net income (loss) - 2010											(37,157	)		(37,157	)
Balance at December 31, 2010		90,240,480		9,024		-			108,034		(107,718	)		9,340
Common Stock issued for cash		11,250,000		1,126		(1,500	)		35,874		-			35,500
Common Stock issued for services		2,257,500		225					5,805					6,030
Net income (loss) - 2011											(185,229	)		(185,229	)
Balance at December 31, 2011		103,747,980	$	10,375	$	(1,500	)	$	149,713	$	(292,947	)	$	(134,359	)
Common Stock issued for cash		1,125,000		11					28,489		-			28,500
Common Stock issued for services		6,799,180		61					210,539					210,600
Net income (loss) - 2012											(252,641	)		(252,641	)
Balance at March 31, 2012		111,672,160	$	10, 447	$	(1,500	)	$	388,741	$	(538,732	)	$	(141,044	)

F-5

EMPERIAL AMERICAS, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

~~SEPTEMBER~~THREE 30MONTHS ENDED MARCH 31, ~~2011~~2012

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

AAA Public Adjusting Group, Inc was incorporated on October 05, 2007 in the state of Florida. AAA Public Adjusting Group, Inc was formerly Florida Claims Consultants, LLC formed on March 3, 2004 in the state of Florida. On October 22, 2007, AAA Public Adjusting Group, Inc consummated an agreement with Florida Claims Consultants, LLC, pursuant to which Florida Claims Consultants, LLC, exchanged all of its Members’ interest for 604,000,000 shares of common stock of AAA Public Adjusting Group, Inc. The Company has accounted for the transaction as a combination of entities under common control and accordingly, recorded the merger at historical cost. The consolidated, historical financial statements have been appropriately re-stated.

The operation’s of the Company is to facilitate insurance claims by insured parties by representation on their behalf with the insurance companies.

On March 12, 2012, the Corporation had the majority controlling interest of the issued and outstanding shares under Florida law purchased under an agreement with Emperial Americas, Inc. and Victory Partners, LLC. Emperial Americas, Inc. is a Florida Corporation, as set forth below. The purchase was made of 3,000,000 of the outstanding common shares of the Corporation, for a majority control by Victory Partners purchasing 1,500,000 shares from Liane Hassan and 1,500,000 shares from Frederick Antonelli in a private share purchase agreement. The purchase was made for $200,000 by Victory Partners.

On March 15, 2012, the Board of Directors executed resolutions and such became effective through filing with the State of Florida whereby the name of the Corporation was changed to Emperial Americas, Inc. and the address of the Corporation was to be made at Emperial Americas, Inc. located at Sarasota Courthouse Center, 1990 Main Street, Suite 150, Sarasota, Florida 34236. The Corporation has begun the name change formulation of corporate action with FINRA, as well as the change of CUSIP and symbol change.

Basis of Accounting

The books and records of the Company are maintained on the accrual basis of accounting which recognizes revenues when earned, regardless of when received and expenses when incurred, regardless of when paid, which is in accordance with generally accepted accounting principles.

The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information. As such, not all of the information and footnotes required by generally accepted accounting principles for complete financial statements have been presented. These consolidated financial statements should be read in conjunction with the financial statements and related footnotes for the year ended on December 31, 2010. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. The results of operations for nine months ended September 30, 2011 are not necessarily indicative of the results for the full fiscal year ended December 31, 2011.

Principles of Consolidation

The consolidated financial statements include the accounts of AAA Public Adjusting Group, Inc. and its wholly owned subsidiary Florida Claims Consultants, LLC. All inter-company transactions and balances have been eliminated in the consolidated financial statements.

- 6 -

AAA PUBLIC ADJUSTING GROUP, INC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2011

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued

Net loss per share

Net income per share is computed by dividing the net income /(loss) by the weighted average number of shares outstanding during the period. Net income per share, diluted, is not presented as no potentially dilutive securities are outstanding.

F-6

Income Taxes

Income taxes are accounted for under the asset and liability method as stipulated by Accounting Standards Codification (“ASC”) 740 formerly Statement of Financial Accounting Standards (”SFAS”) No. 109, “Accounting for Income Taxes”. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carry forwards. 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. Under ASC 740, the effect on deferred tax assets and liabilities or a change in tax rate is recognized in income in the period that includes the enactment date. Deferred tax assets are reduced to estimated amounts to be realized by the use of a valuation allowance. A valuation allowance is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized.

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued

estimated amounts to be realized by the use of a valuation allowance. A valuation allowance is applied is applied when in management’s view it is more likely than not (50%) that such deferred tax will not be utilized.

Effective January 1, 2009, the Company adopted certain provisions under ASC Topic 740, Income Taxes, (“ASC 740”), which provide interpretative guidance for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Effective with the Company’s adoption of these provisions, interest related to the unrecognized tax benefits is recognized in the financial statements as a component of income taxes. The Adoption of ASC 740 did not have an impact on the Company’s financial position and results of operations.

In the unlikely event that an uncertain tax position exists in which the Company could incur income taxes, the Company would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by the taxing authorities. Reserves for uncertain tax positions would be recorded if the Company determined it is probable that a position would not be sustained upon examination or if payment would have to be made to a taxing authority and the amount is reasonably estimate. As of ~~September~~December 3031, ~~2011~~2010, the Company does not believe it has any uncertain tax positions that would result in the Company having a liability to the taxing authorities. The Company’s tax returns are subject to examination by the federal and state tax authorities for the years ended 2006 through ~~2010~~2011.

- 7 -

AAA PUBLIC ADJUSTING GROUP, INC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2011

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES – Continued

Use of Estimates

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

Cash and equivalents

The Company considers all highly liquid instruments with an original maturity of three months or less to be cash equivalents.

Revenue Recognition

The Company recognizes revenues when fees due to the company are reasonably assured to be collected from: our client (the insured) or by the insured’s insurance carrier and not before. Collectability is not ensured until receipt of ~~fees~~our fee.

F-7

Fair Value of Financial Instruments

The Company’s financial instruments include cash, accounts receivable, and accounts payable. Due to the short-term nature of these instruments, the fair value of these instruments approximates their recorded value.

Advertising

Advertising costs, which are included in selling, general and administrative expenses, are expensed as costs are incurred. Advertising expenses for the ~~nine~~years ~~months~~ ended ~~September~~December 3031, ~~2011~~2010 and ~~2010~~ 2009 were $4 11,~~574~~815 and $7 21,~~865~~474 respectively.

~~Subsequent Events~~Reclassifications

InCertain ~~May~~prior ~~2009,~~years’ ~~the~~comparative ~~FASB~~figures issued SFAS No. 165, (ASC 855) “Subsequent Events” which offers assistance to the established general standards of accounting for and disclosure of events that occur after the balance sheet date but before financial statements are issued or are available to be issued. This guidance requires disclosure of the date through which events subsequent to the Balance Sheet date have been ~~evaluated~~reclassified to ~~and~~conform ~~whether that date represents the date the financial statements were issued or available~~ to ~~be issued. Subsequent events have been evaluated through~~ the ~~date~~ financial ~~statements~~statement ~~were~~presentation ~~available~~adopted tofor bethis ~~issued~~year.

- 8 -

AAA PUBLIC ADJUSTING GROUP, INC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2011

NOTE 2 - GOING CONCERN

As shown in the accompanying financial statements, the Company has ~~incurred a net loss for the nine months ended September 30, 2011 of $324,519, a $185,229 net loss for the year ending December 31, 2010, and~~ cumulative losses since inception are ~~approximately~~ $~~617~~ 538,~~466~~732. The Company has a working capital deficit at ~~September~~December 3031, 2011 of $~~203~~145,~~161~~165. There is no guarantee whether the Company will be able to generate enough revenue and/or raise capital to support its operations. This raises substantial doubt about the Company’s ability to continue as a going concern. Management states that they are confident that they can improve operations and raise the appropriate funds to grow their underlying business. The financial statements do not include any adjustments that might result from the outcome of these uncertainties.

NOTE 3 - PROPERTY AND EQUIPMENT

Property and equipment are recorded at cost. Expenditures for major additions and improvements are capitalized and minor replacements, maintenance, and repairs are charged to expense as incurred. When property and equipment are retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss is included in the results of operations for the respective periods. Depreciation is computed over the estimated useful lives of the related asset (from 5 - 7 years) using the straight-line method for financial statement purposes.

The following is a summary of property and equipment at ~~September 30~~December 31, 2011 and ~~December~~March 31, ~~2010~~2012:

	Sept 30,			Dec. 31,
	March 31, 2012			December 31, 2011
	2011			2010
Office furniture & equipment	$	26,270		$	26,270
Computer equipment		14,729			14,729
Leasehold improvements		2,469			2,469
Vehicles		81,009			~~125~~81,~~167~~009
Total equipment		124,477			~~168~~124,~~635~~477
Less accumulated depreciation		(108,~~829~~228	)		(108,~~887~~829	)
Net Property and Equipment	$	1516,~~649~~249		$	5915,~~748~~648

~~Depreciation expense for the nine months ended September 30, 2011 and 2010 was $9,607 and $14,744 respectively.~~F-8

- 9 -

AAA PUBLIC ADJUSTING GROUP, INC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2011

NOTE 4 - LEASE COMMITMENTS

The Company ~~renewed~~leases ~~their~~its new office in Hollywood, Florida facility under a lease commencing from May 1, 2011 through April 30, 2012 at a minimum annual rent of $ 12,720 (payable monthly) inclusive of related sale taxes and utilities. The ~~remaining~~Company terminated the lease ~~obligations~~at ~~are:~~its old Location on April 29, 2010.

2011	$	3,180
2012		4,240
	$	7,420

The Company had leased for $ 1,000 a month, an apartment and storage facility from an officer and a major stockholder of the company under a lease commencing January 01, 2009 through December 31, 20100 This lease was cancelled on July 1, 2009 with no future rents or penalties were due.

~~Rent~~Storage ~~expense~~leases ~~for~~are ~~the~~on ~~nine~~a ~~months~~month ~~ended~~by ~~September~~month ~~30, 2011 and 2010 was $13,290 and $11,752 respectively~~basis.

~~NOTE~~Rent 5expense -for ~~NOTES~~the ~~PAYABLE-Vehicle~~years ended December 31, 2010 and 2009 was $ 14,932 and $ 34,206 respectively.

NOTE 5 – NOTES PAYABLE-Vehicles

Notes payable consists of:

	Sept 30, 2011		Dec 31, 2010
	March 31, 2012		December 31, 2011
Note payable to a financial institution in monthly installments of $ 517 including interest at 9.79% to mature on February 1, 2012. This note is collateralized by an automobile	$	2,523	$	6,814
Notes payable to a financial institution in monthly installments of $ 517 including interest at 9.79% to Mature on February 1, 2012. This note is collateralized by an automobile	$	-0-	$	1,280
Note payable to a financial institution in monthly installments of $ 740 including interest at 7.74% to mature on May 13, 2014. This note is collateralized by an automobile		20,746		26,034
Notes payable to a financial institution in monthly installments of $ 740 including interest at 7.74% to mature on May 13, 2014. This note is collateralized by an automobile		26,034		26,430
Total Notes Payable	$	23,269	$	32,848
Notes payable to a financial institution in monthly installments of $ 759 including interest at 6.10% to mature on May 1, 2013. This note is collateralized by an automobile (a)		7,363		7,464
Total Notes Payable	$	35,397	$	35,174

~~The~~NOTE ~~future~~6 ~~scheduled~~- ~~payments~~CONCENTRATION ofOF ~~notes payable are:~~RISK

2011	$	6,223
2012		9,383
2013		7,663
2014
Total	$	23,269

The Company had funds in excess of the $ 250,000 Federal Deposit Insurance Corporation’s (FDIC) insured limits. The company has funds on deposit with a major bank and does not believe that there is a concentration of risk factor. There is no concentration of risk regarding accounts receivable, as any single receivable is not material and there are offsetting related payables.

~~NOTE 6~~ F- ~~NOTES PAYABLE-Investor~~9

	Sept 30,		Dec. 31,
	2011		2010
Note payable - $15,000 initial principle, interest at 16% plus $5,000, maturity extended to March 14, 2011 pursuant to a $5,000 renegotiation fee, and currently overdue	$	5,000	$	5,000
				-
	$	5,000	$	5,000

NOTE 7 - CAPITAL TRANSACTIONS

-In 10the -year ending December 31, 2010, the company sold 11,250,000 shares of restricted company stock for $35,500 cash and a stock subscription receivable of $1,500. During the year ending December 31, 2010, the company issued 2,275,000 shares of restricted company stock for services values of $6,030.

~~AAA~~A ~~PUBLIC~~$25,000 ~~ADJUSTING~~unsecured ~~GROUP~~promissory note, ~~INC~~bearing interest at 12% and due on or before June 1, 2009 was contributed to capital, by the president of the company, during the quarter ending March 31, 2009.

~~NOTES~~NOTE TO8 ~~CONSOLIDATED~~- ~~FINANCIAL~~INCOME ~~STATEMENTS~~TAXES

SEPTEMBER 30, 2011

NOTE 7 - LOAN PAYABLE-related party

	Sept 30,		Dec. 31,
	2011		2010
Loan payable from officer - $15,000 loan with no interest and on demand	$	15,000	$	-
	$	15,000	$	-

NOTE 8 - CONCENTRATION OF RISK

The Company did not have funds in excess of the $ 250,000 Federal Deposit Insurance Corporation’s (FDIC) insured limits. The company has funds on deposit with a major bank and does not believe that there is a concentration of risk factor. There is no concentration of risk regarding accounts receivable, as any single receivable is not material and there are offsetting related payables.

NOTE 9 - ACCOUNTS RECEIVABLE and OFFSETTING PAYABLES

Accounts receivable reflects net funds due the company for its services and gross funds due the company and which are offset by any funds due to the insured. These “net” receivables are offset by related commission payments to adjusting agents. The insured clients and adjusting agents are not paid until the company has received appropriate compensation. Related balances at September 30, 2011 and December 31, 2010 were:

	Sept 30,			December 31,
	2011			2010
Total funds receivable – net of allowance	$	94,767		$	69,100
Payable to insured		(36,788	)		(12,645	)
Payable to adjusting agents		(35,124	)		(37,389	)
Net of offsetting payable	$	22,855		$	19,066

Allowances for doubtful accounts for the periods ended September 30, 2011 and December 31, 2010 was $560 and $5,723 respectively. This allowance is net of offsetting payables to insured clients, adjusting agents and related expenses.

NOTE 10- CAPITAL TRANSACTIONS

On February 11, 2011, the Company raised the authorized shares of common stock, pursuant to Florida code, section 607.10025, to two hundred fifty million (250,000,000) shares and authorized a 15 to 1 forward, stock split effective March 18, 2011. This forward stock split has been retroactively reflected in the financial statements.

In March 2011, 1,125,000 shares of common stock were sold for $28,500.

In April 2011, 470,000 shares of common stock were issued for services valued at $117,500.

In June 2011, 500,000 shares of common stock were converted from $50,000 of deferred compensation

In June 2011, an interest charge was made for stock conversion options below market price of $17,714

In August 2011, 240,000 shares of common stock were issued for $24,000 of services

In August 2011, 240,385 shares of common stock, were issued pursuant to a convertible note valued at $20,000

- 11 -

AAA PUBLIC ADJUSTING GROUP, INC

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

SEPTEMBER 30, 2011

NOTE 11- DEFERRED COMPENSATION

Commencing in the first quarter 2010, some officers’ salaries are being deferred until there is sufficient working capital. Deferred compensation at September 30, 2011 and December 31, 2010 was $156,398 and $100,000, respectively.

On February 10, 2011 Frederick Antonelli resigned as President and CEO and remains a Director and employee. Christopher Lombardi was named President and CEO with an annual salary of $75,000. The $75,000 salary is to be deferred until the company has sufficient working capital.

On March 25, 2011, the company executed a master convertible note agreement, effective April 1, 2011. This agreement allows for the conversion of deferred salary into debt, at an 8% interest rate, no specific maturity date and for the conversion of related debt into shares of common stock at the lower of a 25% discounted price of the 5 day average closing bid price prior to the day of execution or $.175 per share.

In April 2011, $50,000 of deferred compensation was converted into a convertible note payable, which was subsequently converted in June 2011 into 500,000 shares of common stock In June 2011, $20,000 of deferred compensation was converted into a convertible note payable, which was subsequently converted in August 2011 into 240,385 shares of common stock.

NOTE 12 - INCOME TAXES

Prior to the merger in October, 2007, the Company was taxed as a limited liability company. As such, income taxes and loss benefits were recognized individually by the limited liability members.

For financial statement purposes for the ~~periods~~period ending ~~September 30~~December 31, ~~2011,~~2010 and ~~December 31~~2009, ~~2010~~ the reported provision for income taxes differs from the amount computed by applying the statutory U.S. Federal income tax rate of 34% to the loss before income taxes as follows:

Federal income taxes at statutory rate	34	%
State tax rate, net of federal income tax	4
Offsetting Valuation Adjustment	(38	)
Effective income tax rate	0	%

As of ~~September~~December 3031, ~~2011~~2010, the Company had a net operating loss carry forward for income tax reporting purposes of approximately $~~532~~208,000 that may be offset against future taxable income through ~~2026~~ 2025. Current tax laws limit the amount of loss available to be offset against future taxable income when a substantial change in ownership occurs. No tax asset has been reported in the financial statements, due to the uncertainty that there is a 50% or greater chance the carry-forwards will expire unused. Accordingly, the potential tax benefits of the loss carry forwards are offset by a valuation allowance of the same amount.

NOTE 9- 12RELATED -PARTY TRANSACTIONS

~~AAA~~For ~~PUBLIC~~the ~~ADJUSTING~~year ~~GROUP~~ending December 31, ~~INC~~2010, a director and officer of the company, had received $100,000 in compensation, which was deferred.

~~NOTES~~On TOMarch ~~CONSOLIDATED~~25, ~~FINANCIAL~~2011, ~~STATEMENTS~~the company executed a master convertible note agreement, effective April 1, 2011.

~~SEPTEMBER~~This 30agreement allows for interest at 5%, ~~2011~~no specific maturity date and for the conversion of debt into shares of common stock at a 25% discounted price of the 5 day average closing bid price prior to the day of execution.

Effective April 1, 2011, the nature of this $100,000 deferred compensation liability, was changed to this master convertible note payable.

~~NOTE 13~~ F- ~~LEASED VEHICLES~~10

~~The~~Concurrent ~~company~~with ~~leases~~this ~~two~~liability ~~vehicles~~conversion, ~~with~~an aindependent ~~monthly~~firm purchased ~~cost~~$28,500 of this note from the officer/director. The AAA Public Adjusting Group agreed for this $28,500 component, that the conversion rights of this note would be retained, the maturity of the note was established at 1 year from April 1,~~264~~ 2011, and the interest rate was adjusted to 8%. ~~These~~ ~~leases~~The ~~expire~~$28,500 inproceeds ~~February~~of this note sale were loaned by the officer/director to the company, at no interest and ~~April~~no ~~2012~~specific maturity date.

~~Future~~NOTE ~~payments~~10 ~~are:~~- NEW ACCOUNTING PRONOUNCEMENTS

2011	$	3,792
2012		3,790
Total payments	$	7,582

A.ACCOUNTING STANDARDS CODIFICATION

NOTE 14 - NEW ACCOUNTING PRONOUNCEMENTS

A. ACCOUNTING STANDARDS CODIFICATION

The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 105-10 in June 2009, to be effective September 15, 2009. This establishes the ASC codification as the single source of authoritative nongovernmental Generally Accepted Accounting Principles (GAAP). All existing accounting standards are superseded as described in FASB Accounting Standards Codification (SFAS) No. 168, aside from those issued by the SEC. All other accounting literature not included in the Codification is non-authoritative. Adoption of this Codification as of September 30, 2009, which is reflected in our disclosures and references to accounting standards, had no change to our financial position or results of operations.

B REVENUE RECOGNITION

The Financial Accounting Standard Board (FASB) in October 2009 issued Account Standards Update (ASU) 2009-13 Revenue Recognition (Topic 605). This update provides guidance for revenue recognition consideration in multiple-deliverable contractual arrangements. The update requires that a vendor determine its best estimate of selling price in a manner that is consistent with that used to determine the price to sell the deliverable on a standalone basis. This update will be effective after June 15, 2010, and early adoption is permitted.

The Company has implemented this update effective for the years beginning January 1, 2010 and does not believe that it would have a material impact on the financial statement for the year ending December 31, ~~2011, and subsequent reporting.~~2010

C STOCKHOLDER DISTRIBUTION

In January 2010 FASB issued ASU “Equity” (Topic 505), accounting for distributions to shareholders with components of stock and cash. This amendment affects entities that declare dividends to shareholders that may be paid in cash or shares at the election of the shareholders with a potential limitation in the total amount of cash that all shareholders can elect to receive in the aggregate. The Company does believe that implementation of this FASB would have a material effect on the financial statements.

-February 1311, -2011, the Company filed an Amendment to the Articles of Incorporation, in particular Article 7, with the secretary of State of Florida, Division of Corporations. The Board of Directors, pursuant to Section 607.10025, approved a fifteen for one forward division (forward split) for the common stock for all shareholders of record as of February 18, 2011. Additionally and pursuant of Section 607.10025, the Board of Directors adopted a resolution for the increase of the authorized common shares of the Corporation to be two hundred fifty million (250,000,000), made effective with the Secretary of State on February 11, 2011. Accordingly, all related common stock shares and per share amounts have been retroactively restated.

~~Consent of Independent Registered Public Accounting Firm~~F-11

~~The~~NOTE ~~Board~~11 ofSUBSEQUENT ~~Directors~~EVENTS

On December 14, 2011 the Registrant had announced and stated in the December 14, 2011, Form 8-K that the Company had made a transaction with Queste Capital for the purchase of shares from existing shareholders. The material agreement between AAA ~~Public~~and ~~Adjusting~~Queste ~~Group~~called for a purchase of stock by Queste from AAA that would have resulted in Queste owning 95% of the issued and outstanding shares of common stock. All other material matters were set forth in the original 8-k filing of December 14, ~~Inc~~2011.

~~Hollywood~~The Company subsequently identified that there was a cancellation of such agreement with Queste Capital, Fland pursuant to the terms of the agreement. The parties subsequently mutually agreed that the agreement was void as of January 17, 2012. On March 2, 2012, the Company announced the cancellation of the agreement and that the shares of common stock which had been in the amount of 106,088,552 shares which were issued for such purchase would be returned from escrow with the escrow agent. On May 2, 2012, such shares were returned from the Escrow agent and were cancelled from the issued shares of the Company.

WeOn ~~consent~~March to12, 2012, the ~~incorporation~~Corporation byhad ~~reference~~the inmajority controlling interest of the ~~Form~~issued ~~10Q~~and ofoutstanding ~~AAA~~shares ~~Public~~under ~~Adjusting~~Florida ~~Group~~law purchased under an agreement with Emperial Americas, Inc. ofand ~~our~~Victory Partners, ~~report~~LLC. ~~dated~~Emperial ~~November 10~~Americas, ~~2011~~Inc. is a Florida Corporation, ~~with~~as ~~respect~~set toforth ~~the~~below. ~~balance~~The ~~sheets~~purchase was made of ~~AAA~~3,000,000 ~~Public~~of ~~Adjusting~~the outstanding ~~Group,~~common ~~Inc.~~shares (of the ~~Company~~Corporation, )for asa ofmajority ~~September~~control ~~30,~~by ~~2011~~Victory ~~and~~Partners ~~the~~purchasing ~~related~~1,500,000 ~~statements~~shares offrom ~~operations~~Liane Hassan and ~~cash~~1,500,000 ~~flows~~shares ~~for~~from ~~the~~Frederick ~~three~~Antonelli ~~and~~in ~~nine~~a ~~periods~~private ~~then~~share ~~ended~~purchase ~~which~~agreement. isThe ~~review~~purchase ~~report~~was made for $200,000 by Victory Partners.

~~/s/Baum~~The &Agreement ~~Company~~with Victory Partners created a acquisition of assets being the controlling shares above, Pand additional shares held by other parties.A The exchange with Victory Partners for such shares with Emperial Americas created a direct exchange of shares for debt to Victory Partners which makes such matters an acquisition of AAA Public Adjusting Group as the surviving public company. Further disclosure on the description of the assets shall be made in an additional 8-k filing to include audited financials and pro-forma of Emperial Americas. Emperial Americas operations and corporate financial matters will mean that it is not a shell company, as those terms are defined in Rule 12b-2 under the Exchange Act (17 CFR 240.12b-2).

~~Miami~~Emperial ~~Beach~~Americas has been a Corporation domesticated in Florida. Emperial Americas, Inc. commenced operations in Houston, TX -December 2008. Previously, Emperial Americas existed under Emperial, LLC (July 2008). As a brand owner of self developed alcoholic beverages, it also imports, markets and sells beverages throughout its designated markets in the U.S. with a particular emphasis on Texas and Florida.. The company owns its brands or, has the exclusive rights and trademarks to act as the U.S. importer of the brands in its portfolio. Emperial Americas engages in the business of importing alcoholic beverages to distributors in the U.S. on a national basis. The company is federally licensed, maintaining the rights to both import and sell to distributors in 51 markets within the U.S. Emperial Americas description of its businesses and brands can be found on www.emperialamericas.com, and http://www.tequiladistinguido.com. The brands purchased have valuations which will be released in the near future and under separate reporting.

~~November~~The ~~14,~~existing ~~2011~~subsidiary of Florida Claims Consultants will be sold to a third party and will be announced accordingly.

-On 14March -15, 2012, the Board of Directors executed resolutions and such became effective through filing with the State of Florida whereby the name of the Corporation was changed to Emperial Americas, Inc. and the address of the Corporation was to be made at Emperial Americas, Inc. located at Sarasota Courthouse Center, 1990 Main Street, Suite 150, Sarasota, Florida 34236. The Corporation has begun the name change formulation of corporate action with FINRA, as well as the change of CUSIP and symbol change.

~~Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.~~F-12

~~Business~~On ~~Overview~~March 15, 2012, the Board of Directors appointed Alonzo Pierce as Chief Executive Officer, President and Director of the Company. As well Mr. Bruce Klein was appointed to be Corporate Secretary, Chief Operating Officer and Director, Mr. Joel Contreras, was appointed to the Board of Directors, while Mr. Todd Waggoner was appointed Treasurer and Chief Financial Officer.

~~Our~~Mr. ~~company is~~Christopher ~~licensed~~Lombardi, byof ~~the~~ Florida ~~Department~~Claims ofConsultants, ~~Insurance~~ and as ~~“public~~a ~~insurance~~remaining ~~adjusters.”~~director Awould ~~public~~remain ~~insurance~~as ~~adjuster is~~ an ~~authority~~independent ondirector ~~loss adjustments that property owners can retain~~ to ~~assist~~the ~~in preparing, filing, and adjusting their insurance claims~~Corporation.

WeOn ~~are~~March ~~operated~~15, by2012, ~~claims~~the ~~professionals~~Company ~~handling~~accepted ~~all~~the ~~types~~resignation of ~~insurance~~Frederick Antonelli, ~~claims.~~as ~~AAA~~a isdirector ~~committed~~of tothe ~~representing~~Corporation. ~~the~~Mr. ~~client~~Antonelli’s ~~interest~~resignation inwas ~~evaluating~~not ~~and~~due ~~presenting~~to aany ~~claim~~disagreement with the Company. His departure was in order to make the ~~insurance~~purchase ~~company~~of ~~responsible~~Florida ~~for~~Claims ~~payment~~Consultants, and to the outside.

Our business is dedicated to representing client interests by maximizing and expediting their financial recovery and to make sure policy provisions are fully adhered to. Insurance companies have the benefit of their claims representatives estimating property damage, the property owner needs an advocate to ensure proper payment is made.F-13

WeITEM ~~believe the current economic environment will not materially or adversely affect our business~~2. ~~Our~~MANAGEMENT'S ~~current~~DISCUSSION ~~cash~~AND ~~position~~ANALYSIS ~~along~~OF ~~with~~FINANCIAL ~~cash~~CONDITION ~~flow~~AND ~~from~~RESULTS ~~continuing~~OF ~~operations will be adequate to sustain operations into the foreseeable future~~OPERATIONS.

We anticipate that there will be significant increase is revenue do renewed marketing efforts in the Orlando market. We see this is the largest underserved market in the industry. Additionally we expect to grow through recent recruitment efforts. These efforts focused on revenue producing positions. The first is experienced Public Adjusters who a will established referral network and the second is Apprentices who are licensed by state to work under the supervision of fully licensed Public Adjuster and who create revenue opportunities at a significantly decreased cost to the company by virtue of the fact that they work for a significant lower commission rate.Overview

~~Results~~The following discussion should be read in conjunction with the Company's unaudited financial statements and notes thereto. In connection therewith, and because the Company desires to take advantage of, ~~Operations~~the –"safe ~~Nine~~harbor" ~~Months~~provisions ~~Ended~~of ~~September~~the 30Private Securities Litigation Reform Act of 1995, ~~2011~~the Company cautions readers regarding certain forward looking statements in the following discussion and elsewhere in this report and in any other statement made by, or on its behalf, whether or not in future filings with the Securities and Exchange Commission. Forward-looking statements are statements not based on historical information and which relate to future operations, strategies, financial results or other developments. Forward looking statements are necessarily based upon estimates and assumptions that are inherently subject to significant business, economic and competitive uncertainties and contingencies, many of which are beyond the Company's control and many of which, with respect to future business decisions, are subject to change. These uncertainties and contingencies can affect actual results and could cause actual results to differ materially from those expressed in any forward looking statements made by, or on the Company's behalf. Without limiting the generality of the foregoing, words such as "may", "anticipate", "intend", "could", "estimate", or "continue" or the negative or other comparable terminology are intended to identify forward-looking statements. The Company disclaims any obligation to update forward-looking statements.

~~Revenue~~GENERAL

~~For~~AAA ~~the~~Public ~~nine~~Adjusting ~~months~~Group, ~~ended~~Inc ~~September~~was 30incorporated on October 05, ~~2011~~2007 ~~revenue~~in the state of Florida. AAA Public Adjusting Group, Inc was ~~$438~~formerly Florida Claims Consultants,~~752~~ ~~compared~~LLC ~~with~~formed ~~$476~~on March 3,~~521~~ ~~for~~2004 in the ~~nine~~state ~~months~~of ~~ended~~Florida. ~~September~~On 30October 22, ~~2010.~~2007, ~~This~~AAA ~~decrease~~Public ofAdjusting ~~$37~~Group,~~769~~ orInc ~~approximately~~consummated 8%an isagreement ~~primarily~~with ~~due~~Florida Claims Consultants, LLC, pursuant to awhich ~~decrease~~Florida inClaims ~~settlements~~Consultants, ~~from~~LLC, ~~prior~~exchanged ~~years~~all of its Members’ ~~hurricane~~interest ~~related~~for ~~claims~~4,000,000 shares of common stock of AAA Public Adjusting Group, Inc. The Company has accounted for the transaction as a combination of entities under common control and accordingly, recorded the merger at historical cost. The consolidated, historical financial statements have been appropriately re-stated.

~~Commission~~On toMarch ~~Adjusters~~12, 2012, the Corporation had the majority controlling interest of the issued and outstanding shares under Florida law purchased under an agreement with Emperial Americas, Inc. and Victory Partners, LLC. Emperial Americas, Inc. is a Florida Corporation, as set forth below. The purchase was made of 3,000,000 of the outstanding common shares of the Corporation, for a majority control by Victory Partners purchasing 1,500,000 shares from Liane Hassan and 1,500,000 shares from Frederick Antonelli in a private share purchase agreement. The purchase was made for $200,000 by Victory Partners.

~~Commission~~The ~~expenses~~Agreement ~~for~~with ~~adjusters~~Victory ~~for~~Partners ~~the~~created ~~nine~~a ~~months~~acquisition ~~ended~~of assets ~~September~~being ~~30,~~the ~~2011~~controlling ~~was~~shares ~~$282~~above,~~535~~ orand ~~approximately~~additional ~~64%~~shares ofheld ~~revenue~~by ~~compared~~other parties. The exchange with ~~$302,861~~Victory orPartners ~~approximately~~for such ~~63%~~shares with Emperial Americas created a direct exchange of ~~revenue~~shares for ~~nine~~debt ~~months~~to ~~ended~~Victory ~~September~~Partners ~~30,~~which ~~2010~~makes such matters an acquisition of AAA Public Adjusting Group as the surviving public company. ~~This~~Further ~~decrease~~disclosure ison ~~due~~the todescription of the ~~reduction~~assets shall be made in ~~related~~an ~~prior~~additional ~~years~~8-k ~~revenues~~filing ~~from~~to ~~hurricane~~include ~~related~~audited ~~claims~~financials and pro-forma of Emperial Americas. Emperial Americas operations and corporate financial matters will mean that it is not a shell company, as those terms are defined in Rule 12b-2 under the Exchange Act (17 CFR 240.12b-2).

~~Compensation~~The operation’s of the Company is to facilitate insurance claims by insured parties by representation on their behalf with the insurance companies.

~~Compensation~~RESULTS ~~expense~~OF for the nine months ended September 30, 2011 was $249,012 compared to $138,456 for the nine months ended September 30, 2010, an increase of $110,556 or 80%. The increase is primarily the result of an additional officer starting in February, 2011. In recognition of the working capital position , the majority of officers 2011 and 2010 compensation has been deferred. As of September 30, 2011, this deferred compensation is $156,398.OPERATIONS

~~Other~~REVENUES. ~~General~~During fiscal three months ended March 31, 2011 and 2012, ~~Administration~~we ~~Expenses~~had revenues of $199,501 and $131,193 respectively. We experienced a increase in revenue due to the number of claims being settled.

For the nine months ended September 30, 2011 other general and administration expenses were $203,901 compared to $153,517 for the nine months ended September 30, 2010. This increase of $50,384 (33%) resulted from an increase in legal fees attributable to “public company” expenses, net of cost reductions in advertising, rent, consulting, auto, and other expenses.1

-OPERATING 15EXPENSES. -Our operating expenses consist primarily of payroll and related taxes, professional and consulting services, expenses for executive and administrative personnel and insurance, telephone and communications, facilities expenses, travel and related expenses, and other general corporate expenses. Our operating expenses for fiscal 2012 were $189,956 compared to 2011 operating expenses of $281,886 a decrease of $91,930 related mainly to a decrease in general and administrative expense due to a decrease of payroll.

~~Interest~~NET ~~Expense~~LOSS. We had a net loss of ($252,641) in fiscal year 2011 compared to a net loss of ($185,229) in fiscal 2010. The increase in net loss is primarily attributable to the decrease in revenues partially offset by reduced operating expenses as discussed above.

~~Interest~~No ~~expense~~trends ~~for~~have ~~the~~been ~~nine~~identified ~~months~~which ~~ending~~would materially ~~September~~increase ~~30,~~or ~~2011~~decrease ~~was~~our ~~$27,823~~results ~~compared with and expense~~ of ~~$10,127~~operations ~~for~~or ~~the comparable 2010 period~~liquidity.~~.. The increase of $17,696 was primarily due to an imputed beneficial interest charge for a below~~

~~market~~ITEM ~~conversion~~3. ~~provision~~QUANTITATIVE onAND ~~common~~QUALITATIVE ~~stock redeemed for a convertible note payable~~DISCLOSURES

~~Net~~The ~~Income~~Company is not subject to any specific market risk other than that encountered by any other public company related to being publicly traded.

~~The~~Forward-Looking net loss for the nine months ended September 30, 2011 was ($324,519) compared with a loss of ($128,140) for the nine months ended nine 30, 2010. This ($196,379) (153%) higher loss was due to the factors enumerated above.Statements

This Form 10-Q includes Aforward-looking statements@ within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. All statements, other than statements of historical facts, included or incorporated by reference in this Form 10-Q which address activities, events or developments which the Company expects or anticipates will or may occur in the future, including such things as future capital expenditures (including the amount and nature thereof), finding suitable merger or acquisition candidates, expansion and growth of the Company’s business and operations, and other such matters are forward-looking statements. ~~Results~~These statements are based on certain assumptions and analyses made by the Company in light of ~~Operations~~its –experience ~~Three~~and ~~Months~~its ~~Ended~~perception ~~September~~of 30historical trends, current ~~2011~~conditions and expected future developments as well as other factors it believes are appropriate in the circumstances. However, whether actual results or developments will conform with the Company’s expectations and predictions is subject to a number of risks and uncertainties, general economic market and business conditions; the business opportunities (or lack thereof) that may be presented to and pursued by the Company; changes in laws or regulation; and other factors, most of which are beyond the control of the Company. Consequently, all of the forward-looking statements made in this Form 10-Q are qualified by these cautionary statements and there can be no assurance that the actual results or developments anticipated by the Company will be realized or, even if substantially realized, that they will have the expected consequence to or effects on the Company or its business or operations. The Company assumes no obligations to update any such forward-looking statements.

~~Revenue~~ITEM 4T. CONTROLS AND PROCEDURES

~~For~~As required by Rule 13a-15 under the ~~three~~Exchange ~~months~~Act, ~~ended~~within ~~September~~the 3090 days prior to the filing date of this report, ~~2011~~the ~~revenue~~Company carried out an evaluation of the effectiveness of the design and operation of the Company's disclosure controls and procedures. This evaluation was ~~$138,334~~carried out ~~compared~~under the supervision and with ~~$185,957~~the ~~for~~participation of the ~~three~~Company's ~~months~~management, ~~ended~~including ~~September~~the 30Company's President, ~~2010~~Chief Executive Officer and Chief Financial Officer. ~~This~~Based ~~decrease~~upon ofthat ~~$47~~evaluation,~~623~~ the Company's President, Chief Executive Officer and Chief Financial Officer concluded that the Company's disclosure controls and procedures are effective. There have been no significant changes in the Company's internal controls or ~~approximately~~in ~~26%~~other isfactors, ~~primarily~~which ~~due~~could tosignificantly aaffect ~~decrease~~internal ofcontrols ~~settlements~~subsequent ofto ~~prior~~the ~~year~~date the ~~hurricane~~Company ~~related~~carried ~~claims~~out its evaluation.

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in Company reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ~~Adjusters~~ensure that information required to be disclosed in Company reports filed under the Exchange Act is accumulated and communicated to management, including the Company's Chief Executive Officer and Chief Financial Officer as appropriate, to allow timely decisions regarding required disclosure.

Commission expenses for adjusters for the three months ended September 30, 2011 was $86,675 or approximately 68% of revenue compared with $117,753 or approximately 63% of revenue for three months ended September 30, 2010. This decrease is due to the increase in related prior years revenues from hurricane related claims.2

~~Compensation~~PART II - OTHER INFORMATION

~~Compensation~~ITEM ~~expense for the three months ended September 30, 2011 was $38,469 compared to $45,637 for the three months ended September 30, 2010, a decrease of $7,168 or 16%~~1. ~~The~~LEGAL ~~decrease is primarily the result of a reduction in office staff~~PROCEEDINGS.

~~Other~~The ~~General~~Company ~~and~~knows ~~Administration~~of no ~~Expenses~~legal proceedings to which it is a party or to which any of its property is the subject which are pending, threatened or contemplated or any unsatisfied judgments against the Company.

~~For~~ITEM ~~the three months ended September 30, 2011 other general and administration expenses were $78,300 compared to $50,366 for the three months ended September 30, 2010~~2. ~~This~~Unregistered ~~increase~~Sales of ~~$27,934~~Equity ~~resulted~~Securities ~~from higher legal fees~~ and ~~accounting~~Use ~~fees attributable to “public company” expenses, net~~ of ~~cost reductions in advertising, rent, consulting, auto, and other expenses.~~Proceeds

~~Net Income~~None.

~~The~~ITEM ~~net loss for the three months ended September 30, 2011 was ($69,515) compared with a loss of ($32,823) for the three months ended September 30, 2010~~3. ~~This~~DEFAULTS ~~($36,692) higher~~IN ~~loss~~SENIOR ~~(112%) was attributable to the items listed above.~~ SECURITIES

~~Liquidity and Capital Resources~~None

~~For~~ITEM ~~the nine months ending September 30, 2011, funds were primarily used by the net loss of $324,519 and a decrease in accounts receivable of $ 25,667~~4. ~~Funds~~MINE were provided by the use of $141,500 of common stock for services, an increase in deferred compensation of $ 126,398, $28,500 sale of common stock and $15,000 of related party (officer) loans payable.SAFETY

For the comparable period in 2010, funds were used by the net loss of $ 128,140, reduction of $24,449 of vehicle notes payable and a decrease in accounts receivables of $47,240. Funds were provided by an increase in accounts and accrued expense payable of $46,937, $75,000 of higher deferred compensation, $35,500 from the sale of common stock and $15,000 of proceeds from notes payable.NONE

-ITEM 165. -OTHER INFORMATION

~~Item 3. Quantitative and Qualitative Disclosures about Market Risk~~NONE

~~Not~~ITEM ~~Applicable~~6. EXHIBITS

Item 4. Controls and Procedures.

Exhibit 31.1	Certification of the Principal Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Exhibit 32.1	Certification of the Principal Executive Officer and Chief Financial Officer pursuant to U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

As required by Rule 13a-15 under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), the Company carried out an evaluation under the supervision of Christopher Lombardi, the Company’s President, Chief Financial Officer and Frederick Antonelli, the Company’s Director (the “Reviewing Officers”), of the effectiveness of the Company's disclosure controls and procedures as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on that evaluation, the Reviewing Officers concluded that our disclosure controls and procedures are effective in ensuring that information required to be disclosed by us in the reports we file or submit under the 1934 Act is recorded, processed, summarized, and reported within the time periods specified in the SEC's rules and forms.

101.INS		XBRL Instance Document

101.SCH		XBRL Taxonomy Extension Schema

101.CAL		XBRL Taxonomy Extension Calculation Linkbase

101.DEF		XBRL Taxonomy Extension Definition Linkbase

101.LAB		XBRL Taxonomy Extension Label Linkbase

101.PRE		XBRL Taxonomy Extension Presentation Linkbase

There have been no changes in internal control over financial reporting that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting during the period covered by this report.3

~~Item 3. Quantitative and Qualitative Disclosures about Market Risk~~SIGNATURES

~~Not~~Pursuant ~~Applicable~~to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Item 4. Controls and Procedures.

	EMPERIAL AMERICAS, INC.

	By:	/s/ Alonzo Pierce
		Name: Alonzo Pierce
		Title: President, CEO, Chief Financial Officer

		Dated MAY 16, 2012

Part II

Item 1. Legal Proceedings

None

Item 1.a.

Not Applicable

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

None

Item 3. Defaults upon Senior Securities

None

- 17 -

Item 4. Submission of Matters to a Vote of Security Holders

None

Item 5. Other Information

Board Appointments and Resignations

January 21, 2011 Karl Bach resigned from the Company as Director. On February 10, 2011 Frederick Antonelli resigned from the Company as President and CEO and remains a Director and, Christopher Lombardi was named President and CEO with an annual salary of $75,000. The $75,000 salary will be deferred until sufficient working capital is available.

Item 6. Exhibits

Exhibit 31.1 Certification of the Chief Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Exhibit 32.1 Certification of the Chief Executive Officer and Principal Financial Officer pursuant to U.S.C. Section 1350 as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

- 18 -

SIGNATURES

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

Date: November 14, 2011	AAA Public Adjusting Group, Inc.
	By:	/s/ Christopher Lombardi
	President, Chief Executive Officer and Principal Financial Officer

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