UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

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

For the Quarterly Period Ended ~~September~~March 3031, ~~2015~~2016

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

Commission File Number: 000-55421

WORLDS MALL, INC.

(Exact name of registrant as specified in its charter)

Nevada		3581-~~2508740~~1877558
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

~~5841~~102 ~~East~~Qingnian ~~Charleston Blvd. #230~~Road

~~Las~~Luogang ~~Vegas~~District, ~~NV, 89123~~ Guangzhou

Guangdong Province, People’s Republic of China, 510730

(Address of principal executive offices)(Zip Code)

(~~208~~214) ~~371~~566 ~~8802~~ 8233

(Registrant’s telephone number, including area code)

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 periods that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes x 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).

Yes x¨ No ¨x

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

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

(Do not check if a smaller reporting company)

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

Yes x No ¨o

As of ~~November~~May 16, ~~2015~~2016, the registrant had 21,900,000 shares of its common stock ~~issued and~~ outstanding.

WORLDS MALL, INC.

QUARTERLY REPORT ON FORM 10-Q

~~September~~March 3031, ~~2015~~2016

TABLE OF CONTENTS

		PAGE
PART I - FINANCIAL INFORMATION		3
Item 1.	Financial Statements	13
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	104
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	159
Item 4.	Controls and Procedures	169
PART II - OTHER INFORMATION		9
Item 1.	Legal Proceedings	169
Item 1A.	Risk Factors	169
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	169
Item 3.	Defaults Upon Senior Securities	1610
Item 4.	Mine Safety Disclosure	1610
Item 5.	Other Information	1610
Item 6.	Exhibits	1710
SIGNATURES		1811

PART I – FINANCIAL INFORMATION

Worlds Mall, Inc.

Index to the Condensed Financial Statements

Contents		Page(s)
Condensed Balance sheets at September 30, 2015 (Unaudited) and December 31, 2014		2
Condensed Statements of Operations For the Three and Nine Months Ended September 30, 2015 and 2014 (Unaudited)		3
Condensed Statements of Cash Flows for The Nine Months Ended September 30, 2015 and 2014 (Unaudited)		4
Notes to Condensed the Financial Statements (Unaudited)		5

Worlds Mall, Inc.

Condensed Balance Sheets

	September 30, 2015			December 31, 2014
	(Unaudited)
Assets
Current Assets
Cash	$	4,361		$	34,129
Prepaid expenses		2,000			-
Total current assets		6,361			34,129
Total Assets	$	6,361		$	34,129
Liabilities and Stockholders' Equity
Current Liabilities
Accrued expenses	$	495		$	3,414
Advances from stockholder		2,494			2,494
Total current liabilities		2,989			5,908
Stockholders' Equity
Preferred stock par value $0.001: 500,000,000 shares authorized; none issued or outstanding		-			-
Common stock par value $0.001: 500,000,000 shares authorized; 21,900,000 shares issued and outstanding		21,900			21,900
Additional paid-in capital		58,100			58,100
Accumulated deficit		(76,628	)		(51,779	)
Total Stockholders' Equity		3,372			28,221
Total Liabilities and Stockholders' Equity	$	6,361		$	34,129

See accompanying notes to the condensed financial statements.

~~Worlds~~PART ~~Mall,~~I ~~Inc.~~– FINANCIAL INFORMATION

~~Condensed~~Item ~~Statements~~1. ofFinancial ~~Operations~~Statements.

	For the Three Months			For the Three Months			For the Nine Months			For the Nine Months
	Ended			Ended			Ended			Ended
	September 30, 2015			September 30, 2014			September 30, 2015			September 30, 2014
Revenue	$	-		$	-		$	-		$	-
Operating expenses
Professional fees		2,497			12,003			22,506			20,412
General and administrative expenses		519			161			2,343			241
Total operating expenses		3,016			12,164			24,849			20,653
Loss before income tax provision		(3,016	)		(12,164	)		(24,849	)		(20,653	)
Income tax provision		-			-			-			-
Net loss	$	(3,016	)	$	(12,164	)	$	(24,849	)	$	(20,653	)
Earnings per share
- Basic and Diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)
Weighted average common shares outstanding
- Basic and Diluted		21,900,000			21,900,000			21,900,000			21,900,000

The following unaudited interim financial statements of Worlds Mall, Inc. (referred to herein as the "Company," "we," "us" or "our") are included in this quarterly report on Form 10-Q:

~~See accompanying notes to the condensed (unaudited) financial statements.~~3

3Worlds Mall, Inc.

~~Worlds~~March ~~Mall~~31, ~~Inc.~~2016 and 2015

~~Condensed~~Index ~~Statements~~to ofthe ~~Cash~~Financial ~~Flows~~Statements

(Unaudited)

Contents		Page(s)

Balance sheets at March, 2016 (Unaudited) and December 31, 2015		F-2

Statements of operations for the three months ended March 31, 2016 and 2015 (Unaudited)		F-3

Statements of cash flows for the three months ended March 31, 2016 and 2015 (Unaudited)		F-4

Notes to the financial statements (Unaudited)		F-5

	For Nine Months			For the Nine Months
	ended			ended
	September 30, 2015			September 30, 2014
Cash Flows from Operating Activities
Net loss	$	(24,849	)	$	(20,653	)
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in operating assets and liabilities:
Prepaid expenses		(2,000	)		-
Accrued expenses		(2,919	)		-
Net Cash Used in Operating Activities		(29,768	)		(20,653	)
Cash Flows from Financing Activities
Capital contribution		-			10,000
Collection of stock subscription receivable		-			1,000
Net Cash Provided by Financing Activities		-			11,000
Net Change in Cash		(29,768	)		(9,653	)
Cash - beginning of the reporting period		34,129			46,120
Cash - end of the reporting period	$	4,361		$	36,467
Supplemental disclosure of cash flow information:
Interest paid	$	-		$	-
Income tax paid	$	-		$	-

Worlds Mall Inc.

~~See~~Balance ~~accompanying notes to the condensed unaudited financial statements.~~Sheets

	March 31, 2016			December 31, 2015
	(Unaudited)

Assets
Current Assets
Cash	$	7,402		$	-

Total current assets		7,402			-

Other assets		39,000			-

Total Assets	$	46,402		$	-

Liabilities and Stockholders’ Equity (Deficit)
Current Liabilities
Accrued expenses	$	-		$	3,952


Total current liabilities		-			3,952

Stockholders’ Equity

Preferred stock par value $0.001: 500,000,000 shares authorized; none issued or outstanding		-			-
Common stock par value $0.001: 500,000,000 shares authorized; 21,900,000 shares issued and outstanding		21,900			21,900
Additional paid-in capital		266,648			110,830
Accumulated deficit		(242,146	)		(136,682	)

Total Stockholders’ Equity (Deficit)		46,402			(3,952	)

Total Liabilities and Stockholders’ Equity (Deficit)	$	46,402		$	-

~~Worlds~~ See ~~Mall,~~accompanying notes ~~Inc~~to the financial statements.

~~Notes to the Condensed Financial Statements~~F-2

~~(unaudited)~~Worlds Mall Inc.

~~Note~~Statements 1of ~~- Organization and~~ Operations

Worlds Mall Inc.

	For the Three Months			For the Three Months
	Ended			Ended
	March 31, 2016			March 31, 2015
	(Unaudited)			(Unaudited)

Revenue	$	-		$	-

Operating expenses
Professional fees		91,031			6,517
General and administrative expenses		14,433			18

Total operating expenses		105,464			6,535

Loss before income tax provision		(105,464	)		(6,535	)

Income tax provision		-			-

Net loss	$	(105,464	)	$	(6,535	)


Earnings per share
- Basic and Diluted	$	(0.00	)	$	(0.00	)

Weighted average common shares outstanding
- Basic and Diluted		21,900,000			21,900,000

~~Worlds~~ See ~~Mall Inc. (the “Company”)~~accompanying ~~was~~notes ~~incorporated~~to ~~on March 10, 2011 under~~ the ~~laws~~financial ~~of the State of Nevada~~statements. ~~The Company plans to develop an e-commerce website that will connect retail stores with customers around the world.~~

~~Note 2~~ F- ~~Significant and Critical Accounting Policies and Practices~~3

~~The Management~~Worlds ofMall ~~the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application~~Inc. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

~~Basis~~Statements of ~~Presentation~~Cash ~~– Unaudited Interim Financial Information~~Flows

The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for the interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim period presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction with the audited financial statements of the Company for the year ended December 31, 2014 and notes thereto contained in the Company’s Annual Report on Form 10-K filed with the SEC on March 31, 2015.

	For Three Months			For Three Months
	ended			ended
	March 31, 2016			March 31, 2015
	(Unaudited)			(Unaudited)

Cash Flows from Operating Activities
Net loss	$	(105,464	)	$	(6,535	)
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in operating assets and liabilities:
Accrued expenses		-			(2,966	)

Net Cash Used in Operating Activities		(105,464	)		(9,501	)

Cash Flows from Investing Activities

Rent deposit		(39,000	)		-

Net Cash Used in Investing Activities		(39,000	)		-

Cash Flows from Financing Activities

Cash Received from Additional Paid-in Capital		151,866			-

Net Cash Provided by Financing Activities		151,866			-

Net Increase (Decrease) in Cash		7,402			(9,501	)

Cash - beginning of the reporting period		-			34,129

Cash - end of the reporting period	$	7,402		$	24,628

Supplemental disclosure of cash flow information:

Interest paid	$	-		$	-

Income tax paid	$	-		$	-

~~Use~~ See ~~of Estimates and Assumptions~~accompanying ~~and~~notes ~~Critical~~to ~~Accounting~~the ~~Estimates~~financial ~~and Assumptions~~statements.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).F-4

~~Critical accounting~~Worlds ~~estimates~~Mall are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is materialInc. ~~The Company’s critical accounting estimates and assumptions affecting the financial statements were:~~

~~(i)~~March ~~Assumption as a going concern: Management assumes that the Company will continue as a going concern~~31, ~~which~~2016 ~~contemplates continuity of operations, realization of assets,~~ and ~~liquidation of liabilities in the normal course of business;~~2015

~~(ii)~~Notes ~~Valuation~~to ~~allowance for deferred tax assets: Management assumes that~~ the ~~realization~~Financial of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, (d) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.Statements

These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.(Unaudited)

~~Management~~Note ~~bases~~1 ~~its~~- ~~estimates~~Organization ~~on historical experience~~ and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.Operations

5Worlds Mall Inc.

~~Management~~Worlds ~~regularly~~Mall ~~evaluates~~Inc. (the ~~key~~“Company”) ~~factors~~was ~~and~~incorporated ~~assumptions~~on ~~used~~March to10, ~~develop~~2011 under the ~~estimates~~laws ~~utilizing~~of ~~currently~~the ~~available~~State ~~information,~~of ~~changes~~Nevada. inThe ~~facts~~Company ~~and~~plans ~~circumstances, historical~~to ~~experience~~develop ~~and~~an ~~reasonable~~e-commerce ~~assumptions.~~website ~~After~~that will ~~such~~connect ~~evaluations,~~retail ifstores ~~deemed~~with ~~appropriate,~~customers ~~those~~around ~~estimates~~the ~~are adjusted accordingly~~world.

~~Actual~~Note ~~results~~2 ~~could~~- ~~differ~~Significant ~~from~~and ~~those~~Critical Accounting ~~estimates.~~Policies and Practices

~~Fair~~The Management ~~Value~~of the Company is responsible for the selection and use of ~~Financial~~appropriate ~~Instruments~~accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

~~The~~Basis ~~carrying amounts~~ of ~~the~~Presentation ~~Company’s financial~~– ~~assets and liabilities, such as cash and accrued expenses approximate their fair value because of the short maturity~~Unaudited ofInterim ~~this~~Financial ~~instrument.~~Information

~~Transactions~~The accompanying ~~involving~~unaudited interim financial statements and related ~~parties~~notes have been prepared in accordance with accounting principles ~~cannot~~generally beaccepted ~~presumed~~in tothe beUnited ~~carried~~States ~~out~~of onAmerica an(“U.S. ~~arm's-length~~GAAP”) ~~basis~~for the interim financial information, asand with the rules ~~requisite~~and ~~conditions~~regulations of ~~competitive,~~the ~~free~~United States Securities and Exchange Commission (“SEC”) to Form 10-~~market~~Q ~~dealings~~and Article 8 of ~~may~~Regulation S-X. Accordingly, they do not ~~exist~~include all of the information and footnotes required by U.S. ~~Representations~~GAAP ~~about~~for ~~transactions~~complete ~~with~~financial statements. ~~related~~The ~~parties~~unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, ifin ~~made~~the opinion of management, ~~shall~~necessary to a fair statement of the results for the interim period presented. Unaudited interim results are not ~~imply~~necessarily ~~that~~indicative of the ~~related~~results ~~party~~for ~~transactions~~the full fiscal year. These financial statements should be read ~~were~~in ~~consummated~~conjunction onwith ~~terms~~the ~~equivalent~~audited tofinancial ~~those~~statements ~~that~~of ~~prevail~~the Company for the year ended December 31, 2015 and notes thereto contained in ~~arm'~~the Company’s Annual Report on Form 10-~~length~~K ~~transactions~~filed ~~unless~~with ~~such~~the ~~representations~~SEC ~~can~~on beMarch ~~substantiated~~31, 2016.

~~Cash~~Use ~~Equivalents~~of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

The ~~Company~~preparation ~~considers~~of ~~all~~financial ~~highly liquid~~statements ~~investments~~in conformity with ~~maturities~~accounting principles generally accepted in the United States of ~~three~~America ~~months~~requires ormanagement ~~less~~to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the ~~time~~date(s) of ~~purchase~~the tofinancial bestatements ~~cash~~and ~~equivalents~~the reported amounts of revenues and expenses during the reporting period(s).

~~Related~~Critical accounting ~~Parties~~estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:

~~The~~(i) ~~Company~~Assumption ~~follows~~as ~~subtopic~~a ~~850-10~~going of concern: Management assumes that the ~~FASB~~Company ~~Accounting~~will ~~Standards~~continue ~~Codification~~as ~~for~~a ~~the~~going ~~identification~~concern, which contemplates continuity of ~~related~~operations, ~~parties~~realization of assets, and ~~disclosure~~liquidation of ~~related~~liabilities ~~party~~in ~~transactions.~~the normal course of business;

~~Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company~~ (~~“Affiliate”~~ii) ~~means,~~Valuation ~~with~~allowance ~~respect~~for todeferred ~~any~~tax ~~specified~~assets: ~~Person,~~Management ~~any~~assumes ~~other Person~~ that, ~~directly~~the orrealization ~~indirectly~~of ~~through~~the ~~one~~Company’s ornet ~~more~~deferred ~~intermediaries,~~tax ~~controls,~~assets isresulting ~~controlled~~from byits ornet isoperating ~~under~~loss ~~common control with such Person, as such terms are used in and construed under Rule 405 under the Securities Act~~(“NOL”); ~~b. entities~~carry–forwards for ~~which~~Federal ~~investments in~~income ~~their~~tax ~~equity~~purposes ~~securities~~that ~~would~~may be ~~required,~~offset ~~absent~~against ~~the~~future ~~election~~taxable ofincome ~~the~~was ~~fair~~not ~~value~~considered ~~option~~more ~~under~~likely ~~the~~than ~~Fair~~not ~~Value~~and ~~Option Subsection of Section 825–10–15~~accordingly, ~~to be accounted for by~~ the ~~equity~~potential ~~method~~tax bybenefits ~~the~~of ~~investing entity; c. trusts for~~ the ~~benefit of~~net ~~employees,~~loss ~~such as pension and profit~~carry-~~sharing~~forwards ~~trusts that~~ are ~~managed~~offset by ora ~~under~~full ~~the~~valuation ~~trusteeship of management; d~~allowance. ~~principal owners~~Management ofmade ~~the~~this ~~Company;~~assumption ~~e. management~~based ofon ~~the~~(a) ~~Company; f. other parties with which~~ the Company ~~may~~has ~~deal~~incurred ifrecurring ~~one~~losses, ~~party~~(b) ~~controls or~~general ~~can~~economic ~~significantly~~conditions, ~~influence~~(d) ~~the~~its ~~management~~ability orto ~~operating~~raise ~~policies~~additional offunds ~~the other~~ to ansupport ~~extent that one of the transacting parties might be prevented from fully pursuing~~ its ~~own~~daily ~~separate~~operations ~~interests;~~by ~~and~~way ~~g. other parties that can significantly influence the management or operating policies~~ of ~~the~~a ~~transacting~~public ~~parties~~ or ~~that~~private ~~have~~offering, anamong ~~ownership interest in one of the transacting parties and can significantly influence the~~ other ~~to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests~~factors.

~~The~~These ~~financial~~significant ~~statements~~accounting ~~shall include~~estimates disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or ~~combined~~assumptions ~~financial~~bear ~~statements is not required in those statements. The disclosures shall include: a.~~ the ~~nature~~risk of ~~the relationship(s)~~change ~~involved;~~due ~~b. a description of the transactions, including transactions~~ to ~~which no amounts or nominal amounts were ascribed, for each of~~ the ~~periods~~fact ~~for~~that ~~which~~there ~~income statements~~ are ~~presented,~~uncertainties ~~and~~attached ~~such other information deemed necessary~~ to ~~an understanding~~these ofestimates ~~the~~or ~~effects of the transactions on the financial statements; c. the dollar amounts of transactions for each~~assumptions, ofand ~~the~~certain ~~periods~~estimates ~~for~~or ~~which~~assumptions ~~income statements~~ are ~~presented~~difficult ~~and~~to ~~the~~measure ~~effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from~~ or ~~to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement~~value.

~~Commitment and Contingencies~~F-5

~~The~~Management ~~Company~~bases ~~follows~~its ~~subtopic~~estimates ~~450-20~~on ofhistorical ~~the~~experience ~~FASB~~and ~~Accounting~~on ~~Standards~~various ~~Codification~~assumptions tothat ~~report~~are ~~accounting~~believed ~~for~~to ~~contingencies.~~be ~~Certain~~reasonable ~~conditions~~in ~~may~~relation ~~exist~~to ~~as of~~ the ~~date the~~ financial statements ~~are~~taken ~~issued,~~as ~~which may result in~~ a ~~loss~~whole under to the ~~Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities~~circumstances, ~~and~~the ~~such~~results ~~assessment inherently involves an exercise~~ of ~~judgment.~~which Inform ~~assessing loss contingencies related to legal proceedings that are pending against~~ the ~~Company~~basis orfor ~~unasserted claims~~making ~~that~~judgments ~~may~~about ~~result in such proceedings,~~ the ~~Company~~carrying ~~evaluates~~values ~~the perceived merits~~ of ~~any~~assets ~~legal~~and ~~proceedings or unasserted claims~~liabilities asthat ~~well~~are asnot ~~the~~readily ~~perceived~~apparent ~~merits~~from ofother ~~the amount of relief sought or expected to be sought therein~~sources.

IfManagement ~~the~~regularly ~~assessment~~evaluates ofthe ~~a contingency indicates~~key ~~that~~factors itand isassumptions ~~probable~~used ~~that~~to adevelop ~~material loss has been incurred and~~ the ~~amount~~estimates ofutilizing ~~the~~currently ~~liability~~available ~~can be estimated~~information, ~~then~~changes ~~the estimated liability would be accrued~~ in ~~the~~facts ~~Company’s~~and ~~financial statements. If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible~~circumstances, ~~or is probable but cannot be estimated, then the nature of the contingent~~ ~~liability,~~historical experience and anreasonable ~~estimate~~assumptions. ofAfter ~~the~~such ~~range of possible losses~~evaluations, if ~~determinable~~deemed ~~and material~~appropriate, ~~would~~those beestimates ~~disclosed~~are adjusted accordingly.

6Actual results could differ from those estimates.

~~Loss~~Fair ~~contingencies~~Value ~~considered~~of ~~remote~~Financial ~~are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.~~Instruments

~~Revenue~~The ~~Recognition~~Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to 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:

The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes 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.

Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

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

~~Deferred~~Financial ~~Tax~~assets ~~Assets~~are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and ~~Income~~at ~~Tax~~least ~~Provision~~one significant model assumption or input is unobservable.

The ~~Company~~fair ~~accounts~~value ~~for~~hierarchy ~~income~~gives ~~taxes under Section 740-10-30 of~~ the ~~FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based~~highest ~~upon~~priority ~~differences~~to ~~between~~quoted ~~the~~prices ~~financial~~(unadjusted) ~~reporting~~in ~~and~~active ~~tax~~markets ~~bases~~for ofidentical assets ~~and~~or liabilities and ~~are measured using~~ the ~~enacted~~lowest ~~tax rates~~priority ~~and laws that will be in effect when the differences are expected~~ to ~~reverse~~unobservable inputs. ~~Deferred~~If ~~tax~~the ~~assets~~inputs ~~are~~used ~~reduced by a valuation allowance~~ to ~~the~~measure ~~extent management concludes it is more likely than not that~~ the ~~assets~~financial ~~will not be realized. Deferred tax~~ assets and liabilities ~~are~~fall ~~measured~~within ~~using~~more ~~enacted~~than ~~tax~~one ~~rates~~level ~~expected~~described toabove, ~~apply to taxable income in~~ the ~~years in which those temporary~~ ~~differences~~categorization ~~are~~is ~~expected~~based ~~to be recovered or settled. The effect~~ on ~~deferred~~the ~~tax~~lowest ~~assets~~level ~~and~~input ~~liabilities~~that ~~of a change in tax rates~~ is ~~recognized~~significant into the ~~statements~~fair ofvalue ~~operations~~measurement inof the ~~period that includes the enactment date~~instrument.

The ~~Company~~carrying ~~adopted~~amounts ~~section 740-10-25~~ of ~~the~~ ~~FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses~~ the ~~determination of~~Company’s ~~whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the~~ financial ~~statements.~~assets ~~Under~~and ~~Section 740-10-25~~liabilities, ~~the~~such ~~Company~~as ~~may~~cash ~~recognize~~and ~~the~~accrued ~~tax~~expenses ~~benefit~~approximate ~~from~~their anfair ~~uncertain~~value ~~tax~~because ~~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.~~short ~~The tax~~maturity ~~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~~this ~~realized upon ultimate settlement~~instrument. ~~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~~Transactions ~~estimated~~involving ~~future~~related ~~tax~~parties cannot ~~effects~~be ofpresumed ~~temporary differences~~to ~~between~~be ~~the~~carried ~~tax~~out on an arm's-length basis, ofas ~~assets~~the ~~and~~requisite ~~liabilities~~conditions ~~are~~of ~~reported~~competitive, infree-market ~~the~~dealings may ~~accompanying~~not ~~balance~~exist. ~~sheets,~~Representations asabout ~~well~~transactions aswith ~~tax~~related ~~credit carry-backs~~parties, ~~and~~if ~~carry-forwards.~~made, ~~The~~shall ~~Company~~not ~~periodically~~imply ~~reviews~~that the ~~recoverability~~related ofparty ~~deferred~~transactions were ~~tax~~consummated ~~assets~~on ~~recorded~~terms onequivalent ~~its~~to ~~balance sheets~~those ~~and~~that ~~provides~~prevail ~~valuation~~in ~~allowances~~arm's-length astransactions ~~management~~unless ~~deems~~such ~~necessary~~representations can be substantiated.

~~Management~~Cash makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.Equivalents

~~Tax~~The ~~years~~Company ~~that~~considers ~~remain~~all highly liquid ~~subject~~investments towith ~~examination~~maturities byof ~~major~~three ~~tax~~months ~~jurisdictions~~or less at the time of purchase to be cash equivalents.

~~The~~Related ~~Company discloses tax years that remain subject to examination by major tax jurisdictions pursuant to the ASC Paragraph 740-10-50-15.~~Parties

~~Earnings~~The ~~per~~Company ~~Share~~follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

~~Earnings~~Pursuant ~~per~~to ~~share~~Section ~~("EPS")~~850-10-20 is the ~~amount~~related parties include a. affiliates of ~~earnings~~the ~~attributable~~Company to(“Affiliate” ~~each~~means, ~~share~~with ofrespect ~~common~~to ~~stock.~~any ~~For~~specified ~~convenience~~Person, ~~the~~any ~~term~~other Person isthat, ~~used~~directly toor ~~refer~~indirectly tothrough ~~either~~one ~~earnings~~ or ~~loss~~more ~~per~~intermediaries, ~~share.~~controls, ~~EPS~~ is ~~computed~~controlled ~~pursuant~~by toor ~~section~~is ~~260-10-45~~under ofcommon ~~the~~control ~~FASB~~with such ~~Accounting~~Person, ~~Standards~~as ~~Codification.~~such ~~Pursuant~~terms toare ~~ASC Paragraphs~~used ~~260-10-45-10~~in ~~through~~and ~~260-10-45-16~~construed ~~Basic~~under ~~EPS~~Rule ~~shall~~405 beunder ~~computed~~the bySecurities ~~dividing~~Act); ~~income~~b. entities ~~available~~for towhich ~~common~~investments in ~~stockholders~~their ~~(the numerator)~~equity bysecurities ~~the~~would ~~weighted-average~~be ~~number~~required, ofabsent ~~common~~the ~~shares~~election ~~outstanding~~of (the ~~denominator)~~fair ~~during~~value option under the ~~period.~~Fair ~~Income~~Value ~~available~~Option toSubsection ~~common~~of ~~stockholders~~Section ~~shall~~825–10–15, to be ~~computed~~accounted for by ~~deducting~~the ~~both~~equity method by the ~~dividends~~investing ~~declared~~entity; inc. trusts for the ~~period~~benefit of onemployees, ~~preferred~~such ~~stock~~as ~~(whether~~pension and profit-sharing trusts that are managed by or ~~not~~under the trusteeship of management; d. principal ~~paid)~~owners ~~and~~of the ~~dividends~~Company; ~~accumulated~~e. management ~~for~~of the ~~period~~Company; onf. other ~~cumulative~~parties ~~preferred~~with ~~stock~~which ~~(whether~~the orCompany ~~not~~may ~~earned)~~deal ~~from~~if ~~income~~one ~~from~~party ~~continuing~~controls ~~operations~~or ~~(if~~can ~~that~~significantly ~~amount~~influence ~~appears~~the inmanagement ~~the~~or ~~income~~operating ~~statement)~~policies ~~and~~of ~~also~~the ~~from~~other ~~net~~to ~~income.~~an ~~The~~extent ~~computation~~that one of ~~diluted~~the ~~EPS~~transacting ~~is similar~~parties tomight ~~the~~be ~~computation~~prevented offrom ~~basic~~fully ~~EPS~~pursuing ~~except~~its ~~that~~own ~~the~~separate ~~denominator~~interests; isand ~~increased~~g. other toparties ~~include~~that can significantly influence the management ~~number~~or operating policies of ~~additional~~the ~~common~~transacting ~~shares~~parties or that ~~would~~ have ~~been~~an ~~outstanding~~ownership ifinterest ~~the~~in ~~dilutive~~one ~~potential~~of ~~common~~the ~~shares~~transacting ~~had~~parties and ~~been~~can ~~issued~~significantly ~~during~~influence the ~~period~~other to ~~reflect~~an ~~the~~extent ~~potential dilution~~ that ~~could~~one ~~occur~~or ~~from~~more ~~common~~of ~~shares~~the ~~issuable~~transacting ~~through~~parties ~~contingent~~might ~~shares~~be ~~issuance~~prevented ~~arrangement,~~from ~~stock~~fully pursuing ~~options~~its orown ~~warrants~~separate interests.

7F-6

~~Pursuant~~The tofinancial ~~ASC~~statements ~~Paragraphs~~shall ~~260-10-45-45-21~~include ~~through~~disclosures ~~260-10-45-45-23~~of ~~Diluted~~material ~~EPS~~related ~~shall~~party betransactions, ~~based~~other onthan ~~the~~compensation ~~most~~arrangements, ~~advantageous~~expense ~~conversion~~allowances, ~~rate~~and orother ~~exercise~~similar items ~~price~~in ~~from~~ the ~~standpoint of~~ordinary ~~the~~course ~~security~~of ~~holder~~business. ~~The~~However, ~~dilutive~~disclosure ~~effect~~ of ~~outstanding~~transactions ~~call~~that ~~options~~are ~~and~~eliminated ~~warrants~~in ~~(and~~the ~~their~~preparation ~~equivalents)~~of ~~issued~~consolidated or bycombined ~~the~~financial ~~reporting entity~~statements ~~shall~~is benot ~~reflected~~required in ~~diluted~~those ~~EPS~~statements. byThe ~~application~~disclosures ofshall ~~the~~include: ~~treasury stock method unless~~ a. the ~~provisions~~nature of ~~paragraphs 260-10-45-35~~the ~~through~~relationship(s) ~~45-36~~involved; ~~and~~b. ~~260-10-55-8~~a ~~through~~description ~~55-11~~of ~~require~~the ~~that~~transactions, ~~another~~including ~~method~~transactions beto ~~applied.~~which ~~Equivalents~~no ofamounts ~~options~~or ~~and~~nominal ~~warrants~~amounts ~~include~~were ~~non-vested stock granted to employees~~ascribed, ~~stock~~for ~~purchase~~each ~~contracts,~~of ~~and~~the ~~partially~~periods ~~paid~~for ~~stock~~which ~~subscriptions~~income ~~(see~~statements ~~paragraph~~are ~~260–10–55–23). Anti-dilutive contracts~~presented, and such asother ~~purchased~~information ~~put~~deemed ~~options~~necessary ~~and~~to ~~purchased~~an understanding ~~call~~of ~~options,~~the ~~shall~~effects beof ~~excluded~~the ~~from~~transactions ~~diluted~~on ~~EPS. Under~~ the ~~treasury~~ ~~stock~~financial ~~method:~~statements; ac. ~~Exercise~~the ofdollar ~~options~~amounts ~~and~~of ~~warrants~~transactions ~~shall~~for ~~be assumed at the beginning~~ each of the ~~period~~periods ~~(or~~for atwhich ~~time~~income ~~of issuance,~~statements ifare ~~later)~~presented and ~~common~~the ~~shares~~effects ~~shall~~of beany ~~assumed~~change toin bethe ~~issued.~~method ~~b. The~~of ~~proceeds~~establishing the terms from ~~exercise~~that ~~shall be assumed to be~~ used toin ~~purchase common stock at~~ the ~~average~~preceding ~~market price during the~~ period.; ~~(See paragraphs 260-10-45-29~~ and ~~260-10-55-4 through 55-5~~d.) ~~c. The~~amounts ~~incremental~~due ~~shares~~from ~~(the~~or ~~difference~~to ~~between~~related ~~the~~parties ~~number~~as of ~~shares assumed issued and~~ the ~~number~~date of ~~shares~~each ~~assumed~~balance sheet presented ~~purchased)~~and, ~~shall~~if benot ~~included~~otherwise inapparent, the ~~denominator~~terms ofand ~~the~~manner ~~diluted~~of ~~EPS computation~~settlement.

~~There~~Commitment ~~were no potentially dilutive common shares outstanding for the reporting periods ended September 30, 2015~~ and ~~2014.~~Contingencies

~~Cash~~The ~~Flows~~Company ~~Reporting~~follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

~~The~~If ~~Company~~the ~~adopted~~assessment ~~paragraph 230-10-45-24~~ of ~~the~~a ~~FASB~~contingency ~~Accounting~~indicates that ~~Standards~~it ~~Codification~~is ~~for~~probable ~~cash~~that ~~flows~~a ~~reporting,~~material ~~classifies~~loss ~~cash~~has ~~receipts~~been ~~and~~incurred ~~payments according to whether they stem from operating, investing, or financing activities~~ and ~~provides~~the ~~definitions~~amount of ~~each category, and uses~~ the ~~indirect~~liability ~~or reconciliation~~can ~~method~~be ~~(“Indirect~~estimated, ~~method”)~~then ~~as defined by paragraph 230-10-45-25 of~~ the ~~FASB Accounting Standards Codification~~estimated toliability ~~report~~would ~~net~~be ~~cash~~accrued ~~flow~~in ~~from~~the ~~operating~~Company’s ~~activities~~financial bystatements. ~~adjusting~~If ~~net~~the ~~income~~assessment toindicates ~~reconcile~~that ita topotential ~~net~~material ~~cash flow from operating activities~~loss bycontingency ~~removing~~is ~~the~~not ~~effects~~probable ofbut ~~(a)~~is ~~all~~reasonably ~~deferrals~~possible, ofor ~~past~~is ~~operating~~probable ~~cash~~but ~~receipts~~cannot ~~and~~be ~~payments~~estimated, ~~and~~then ~~all~~the ~~accruals~~nature of ~~expected~~the ~~future operating~~contingent ~~cash~~liability, ~~receipts~~ and ~~payments~~an ~~and~~estimate ~~(b)~~of ~~all~~the ~~items~~range ~~that~~of ~~are~~possible ~~included~~losses, inif ~~net~~determinable ~~income~~and ~~that~~material, dowould ~~not~~be ~~affect operating cash receipts and payments~~disclosed.

~~Subsequent~~Loss ~~Events~~contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.

~~The~~Revenue Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.Recognition

~~Recently~~The ~~Issued~~Company follows paragraph 605-10-S99-1 of the FASB Accounting ~~Pronouncements~~Standards Codification for revenue recognition. The Company recognizes 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.

~~Management~~Deferred ~~does~~Tax ~~not~~Assets ~~believe~~and ~~that~~Income ~~any recently~~Tax ~~issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying consolidated financial statements.~~Provision

~~Note~~The 3Company –accounts ~~Going~~for ~~Concern~~income taxes under Section 740-10-30 of the FASB Accounting Standards Codification. Deferred income tax assets and liabilities are determined based upon differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when 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 ~~has~~adopted ~~elected~~section to740-10-25 ~~adopt early~~of ~~application~~the ofFASB Accounting Standards ~~Update~~Codification No(“Section 740-10-25”). ~~2014~~Section 740-~~15,~~10-25 ~~“Presentation~~addresses the determination of whether ~~Financial~~tax ~~Statements—Going~~benefits ~~Concern~~claimed ~~(Subtopic~~or expected to be claimed on a tax return should be recorded in the financial statements. Under Section ~~205~~740-~~40):~~10-25, ~~Disclosure~~the ofCompany ~~Uncertainties~~may ~~about~~recognize the tax benefit from an ~~Entity’s~~uncertain ~~Ability~~tax toposition ~~Continue~~only asif 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 ~~Going~~position ~~Concern~~should be measured based on the largest benefit that has a greater than fifty percent (~~“ASU~~50%) ~~2014~~likelihood of being realized upon ultimate settlement. Section 740-~~15”)~~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’s~~estimated ~~financial~~future ~~statements have~~tax ~~been~~effects ~~prepared~~of ~~assuming~~temporary differences ~~that~~between itthe ~~will~~tax ~~continue~~basis asof aassets ~~going~~and ~~concern,~~liabilities ~~which~~are ~~contemplates~~reported ~~continuity~~in ofthe ~~operations~~accompanying balance sheets, ~~realization~~as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets, ~~and~~recorded ~~liquidation~~on ofits ~~liabilities~~balance sheets inand ~~the~~provides ~~normal~~valuation ~~course~~allowances ofas ~~business~~management deems necessary.

As reflected in the financial statements, the Company had an accumulated deficit at September 30, 2015, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern.F-7

~~The~~Management ~~Company~~makes isjudgments ~~attempting~~as to ~~commence~~the ~~operations~~interpretation ~~and~~of ~~generate sufficient revenue; however,~~ the ~~Company’s~~tax ~~cash~~laws ~~position~~that ~~may~~might ~~not~~ be ~~sufficient~~challenged toupon ~~support~~an ~~its~~audit ~~daily~~and ~~operations. While~~cause ~~the~~changes ~~Company~~to ~~believes~~previous inestimates ~~the viability~~ of ~~its~~tax ~~strategy~~liability. toIn ~~commence~~addition, ~~operations~~the Company ~~and~~operates ~~generate~~within ~~sufficient~~multiple ~~revenue~~taxing jurisdictions and inis ~~its~~subject ~~ability~~ to ~~raise~~audit ~~additional~~in ~~funds,~~these ~~there can be no assurances to that effect~~jurisdictions. ~~The~~In ~~ability~~management’s ofopinion, adequate ~~the~~provisions ~~Company~~for toincome ~~continue~~taxes ashave abeen ~~going~~made ~~concern is~~for ~~dependent~~all ~~upon~~years. ~~its~~If ~~ability~~actual totaxable ~~further~~income ~~implement~~by ~~its~~tax ~~business~~jurisdiction ~~plan~~varies ~~and~~from ~~generate~~estimates, additional ~~sufficient~~allowances ~~revenue~~or ~~and~~reversals inof ~~its~~reserves ~~ability~~may tobe ~~raise additional funds~~necessary.

~~The~~Tax ~~financial~~years ~~statements~~that ~~do not include~~remain ~~any~~subject ~~adjustments related~~ to ~~the~~examination ~~recoverability~~by ~~and~~major ~~classification~~tax ~~of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.~~jurisdictions

8The Company discloses tax years that remain subject to examination by major tax jurisdictions pursuant to the ASC Paragraph 740-10-50-15.

~~Note~~Earnings 4per ~~– Stockholders’ Equity~~ Share

~~Shares~~Earnings ~~Authorized~~per share ("EPS") is the amount of earnings attributable to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period. Income available to common stockholders shall be computed by deducting both the dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock (whether or not earned) from income from continuing operations (if that amount appears in the income statement) and also from net income. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued during the period to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants.

~~Upon~~Pursuant ~~formation~~to ASC Paragraphs 260-10-45-45-21 through 260-10-45-45-23 Diluted EPS shall be based on the ~~total~~most ~~number~~advantageous ofconversion ~~shares~~rate or exercise price from the standpoint of ~~all~~the ~~classes~~security holder. The dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected in diluted EPS by application of the treasury stock ~~which~~method unless the ~~Company~~provisions isof ~~authorized~~paragraphs 260-10-45-35 through 45-36 and 260-10-55-8 through 55-11 require that another method be applied. Equivalents of options and warrants include non-vested stock granted to ~~issue~~employees, isstock ~~One~~purchase ~~Billion~~contracts, and partially paid stock subscriptions (1see paragraph 260–10–55–23). Anti-dilutive contracts,~~000~~ such as purchased put options and purchased call options,~~000,000)~~ ~~shares~~shall ofbe ~~which~~excluded ~~Five~~from ~~Hundred~~diluted ~~Million~~EPS. Under the treasury stock method: a. Exercise of options and warrants shall be assumed at the beginning of the period (~~500~~or at time of issuance,~~000,000~~ if later) and common shares shall be ~~Preferred~~assumed ~~Stock,~~to ~~par~~be ~~value~~issued. $0b.~~001~~ The ~~per~~proceeds ~~share,~~from ~~and~~exercise ~~Five~~shall ~~Hundred~~be ~~Million~~assumed to be used to purchase common stock at the average market price during the period. (~~500,000,000~~See paragraphs 260-10-45-29 and 260-10-55-4 through 55-5.) c. The incremental shares ~~shall~~(the difference between the number of shares assumed issued and the number of shares assumed purchased) shall be ~~Common~~included ~~Stock,~~in ~~par~~the ~~value~~denominator ~~$0.001~~of ~~per~~the ~~share~~diluted EPS computation.

~~Note~~There 5were –no ~~Related~~potentially ~~Party~~dilutive ~~Transactions~~common shares outstanding for the reporting period ended March 31, 2016 and 2015.

~~Free~~Cash ~~Office~~Flows ~~Space~~Reporting

The Company ~~has~~adopted ~~been~~paragraph ~~provided~~230-10-45-24 of ~~office~~the ~~space~~FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by ~~its~~paragraph ~~Chief~~230-10-45-25 ~~Executive~~of ~~Officer~~the atFASB noAccounting ~~cost.~~Standards ~~The~~Codification to ~~management~~report ~~determined~~net ~~that~~cash ~~such~~flow ~~cost~~from isoperating ~~nominal~~activities ~~and~~by ~~did~~adjusting ~~not~~net ~~recognize~~income to reconcile it to net cash flow from operating activities by removing the ~~rent~~effects ~~expense~~of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in ~~its~~net ~~financial~~income ~~statement~~that do not affect operating cash receipts and payments.

~~Advances~~Subsequent ~~from stockholder~~Events

AsThe ofCompany ~~September~~follows ~~30,~~the ~~2015,~~guidance ain ~~stockholder~~Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company ~~advanced~~will ~~$2,494~~evaluate subsequent events through the date when the financial statements were issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company ~~for~~as ~~working~~an ~~capital~~SEC ~~purpose.~~filer ~~Those~~considers ~~advances~~its financial statements issued when they are ~~unsecured,~~widely ~~non-interest~~distributed ~~bearing~~to ~~and~~users, ~~due~~such as through filing them on ~~demand~~EDGAR.

~~Note~~Recently 6Issued –Accounting ~~Subsequent Events.~~Pronouncements

~~The~~We ~~Company~~do ~~has~~not ~~evaluated~~believe ~~all events~~ that ~~occur~~ ~~after~~any ~~the~~recently ~~balance~~issued, but ~~sheet~~not ~~date~~yet ~~through~~effective ~~the~~accounting ~~date~~pronouncements, when ~~the~~adopted, ~~financial~~will ~~statements~~have ~~were~~a ~~issued~~material toeffect ~~determine~~on ~~if they must be reported. The management of~~ the ~~Company~~accompanying ~~determined~~financial ~~that there were no reportable subsequent event(s) to be disclosed~~statements.

9F-8

In connection with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or within one year after the date that the financial statements are available to be issued when applicable). Management’s evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and events, considered in the aggregate, indicate that it is probable that the entity will be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 450, Contingencies.

When management identifies conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. The mitigating effect of management’s plans should be considered only to the extent that (1) it is probable that the plans will be effectively implemented and, if so, (2) it is probable that the plans will mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern.

If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the footnotes):

Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans)

Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations

Management’s plans that alleviated substantial doubt about the entity’s ability to continue as a going concern.

If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, and substantial doubt is not alleviated after consideration of management’s plans, an entity should include a statement in the footnotes indicating that there is substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued (or available to be issued). Additionally, the entity should disclose information that enables users of the financial statements to understand all of the following:

Principal conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern

Management’s evaluation of the significance of those conditions or events in relation to the entity’s ability to meet its obligations

Management’s plans that are intended to mitigate the conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern.

The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted.

Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying consolidated financial statements.

Note 3 – Going Concern

The Company has elected to adopt early application of Accounting Standards Update No. 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).

The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

As reflected in the financial statements, the Company had an accumulated deficit at March 31, 2016, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

The Company is attempting to commence operations and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support its daily operations. While the Company believes in the viability of its strategy to commence operations and generate sufficient revenue and in its ability to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and in its ability to raise additional funds.

F-9

The financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Note 4 – Stockholders’ Equity

Shares Authorized

Upon formation the total number of shares of all classes of stock which the Company is authorized to issue is One Billion (1,000,000,000) shares of which Five Hundred Million (500,000,000) shares shall be Preferred Stock, par value $0.001 per share, and Five Hundred Million (500,000,000) shares shall be Common Stock, par value $0.001 per share.

Common Stock

For the period from January 11, 2013 through November 11, 2013, the Company sold 3,900,000 shares of common stock at $0.01 per share to 39 individuals, or $39,000, $38,000 was received in cash and $1,000 was received as a stock subscription receivable which was collected on January 17, 2014. The Company presented the stock subscription receivable of $1,000 as a current assets as the receivable was paid in cash prior to the publication of the financial statements and the payment date is stated herewith in the note to the financial statements.

Capital Contribution

During the year ended December 31, 2013, a significant stockholder of the Company contributed $13,000 to the Company which was recorded as additional paid-in capital.

During the year ended December 31, 2014, a significant stockholder of the Company contributed $10,000 to the Company which was recorded as additional paid-in capital.

During the year ended December 31, 2015, a significant stockholder of the Company contributed $52,730 to the Company which was recorded as additional paid-in capital.

Note 5 – Related Party Transactions

Free Office Space

The Company has been provided office space by its Chief Executive Officer at no cost. The management determined that such cost is nominal and did not recognize the rent expense in its financial statement.

Note 6 – Subsequent Events

The Company has evaluated all events that occur after the balance sheet date through the date when the financial statements were issued to determine if they must be reported. The Management of the Company determined that there were no reportable subsequent event(s) to be disclosed.

F-10

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

The information set forth in this Management's Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”) contains certain “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, Section 21E of the Securities Exchange Act of 1934, as amended, and the Private Securities Litigation Reform Act of 1995, including, among others (i) expected changes in our revenue and profitability, (ii) prospective business opportunities and (iii) our strategy for financing our business. Forward-looking statements are statements other than historical information or statements of current condition. Some forward-looking statements may be identified by use of terms such as “believes”, “anticipates”, “intends” or “expects”. These forward-looking statements relate to our plans, liquidity, ability to complete financing and purchase capital expenditures, growth of our business including entering into future agreements with companies, and plans to successfully develop and obtain approval to market our product. We have based these forward-looking statements largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy and financial needs.

Although we believe that our expectations with respect to the forward-looking statements are based upon reasonable assumptions within the bounds of our knowledge of our business and operations, in light of the risks and uncertainties inherent in all future projections, the inclusion of forward-looking statements in this Quarterly Report should not be regarded as a representation by us or any other person that our objectives or plans will be achieved.

We assume no obligation to update these forward-looking statements to reflect actual results or changes in factors or assumptions affecting forward-looking statements.

Our revenues and results of operations could differ materially from those projected in the forward-looking statements as a result of numerous factors, including, but not limited to, the following: the risk of significant natural disaster, the inability of the our company to insure against certain risks, inflationary and deflationary conditions and cycles, currency exchange rates, and changing government regulations domestically and internationally affecting our products and businesses.

You should read the following discussion and analysis in conjunction with the Financial Statements and Notes attached hereto, and the other financial data appearing elsewhere in this Quarterly Report.

US Dollars are denoted herein by “USD”, "$" and "dollars".

Overview

Worlds Mall, Inc. (the “Company”) is a development stage company that was incorporated on March 10, 2011 under the laws of the State of Nevada. The Company plans to develop an e-commerce website that will connect retail stores with customers around the world. The Company was formed to develop an e-commerce website that will connect retail stores with customers around the world. We believe that companies tend to market their e-commerce websites within the country or region that they are from and only to customers that speak the language of their country. Our goal is to globalize the retail market by eliminating language barriers along and providing better exposure to such companies. Worlds Mall wants to be a portal for retail sellers to connect to the world. . In addition to Company’s current business plan, the Company plans to acquire an E-commerce marketplace based in China that would connect retail consumers and small to midsize businesses. There is no assurance at this point, however, that such plan will be executed or the acquisition will be completed.

~~Worlds~~We ~~Mall~~are a development stage company, ~~Inc.~~and to isdate, awe ~~new~~have ~~company~~limited ~~that~~operating history for investors to evaluate the potential of our business development. As such, we have ~~has~~not nobuilt ~~revenue~~our customer base or our brand name. ~~The~~We ~~Company~~believe ~~has~~we nowill ~~track~~need ~~record~~to ~~and~~raise ~~may~~additional ~~never~~capital ~~have~~to ~~any~~sustain ~~revenues~~our operations. AnIf we ~~investment~~are inunable ~~Worlds~~to ~~Mall~~raise ~~Inc~~additional cash, we will either have to suspend or cease our expansion plans entirely. ~~should~~Because beof ~~considered~~our limited ~~extremely~~operating ~~risky~~history asand anour ~~investor~~status ~~could~~as ~~lose~~a ~~all~~development ofstage ~~their~~company, ~~investment~~investors ifshould ~~the~~take ~~Company~~caution ~~fails~~in toinvesting ~~meet~~in ~~its~~our ~~goals~~company ~~and~~at ~~projections~~this point.

Recent Change of Control

On December 15, 2015, Min Huang, our current President and CEO and Thomas Wikstrom, our former President and CEO, entered into a stock purchase agreement (the “Stock Purchase Agreement”), whereby Mr. Huang purchased from the Mr. Wikstrom 18,000,000 shares of common stock, par value $0.001 per share, of the Company, representing approximately 82.19% of the issued and outstanding shares of the Company, for an aggregate purchase price of $330,000 (the “Change of Control”).

As a result of the Change of Control, Mr. Huang has obtained majority interest of the Company. In connection with the Change of Control, Mr. Huang was appointed an officer and director of the Company. In addition to Company’s current business plan, the Company plans to acquire an E-commerce marketplace based in China that would connect retail consumers and small to midsize businesses. The potential acquisition target is also deemed under control by Mr. Huang. There is no assurance at this point, however, that such plan will be executed or the acquisition will be completed.

Plan of Operations

We ~~plan~~anticipate oncompleting ~~designing~~our ~~and building a virtual 3D~~ website ~~that will allow customers to navigate through a virtual mall of a country of their choice. For instance, if a customer~~ in ~~the~~four ~~United States chooses~~ to ~~visit~~five ~~a mall in Italy they will click on or do a search for Italy which will take them to a virtual~~months ~~mall~~once ~~that~~we ~~will~~obtain ~~display~~sufficient ~~stores based in Italy~~capital. ~~The~~We ~~site~~have ~~will~~not ~~translate~~yet ~~the~~determined ~~language~~when ~~based~~we ~~on the customer’s country of origin. We~~ will ~~help~~begin ~~the~~to ~~smaller~~generate ~~retailers with e-commerce sites reach a much larger customer base~~revenues.

10Over the next twelve month period, we must raise additional capital for site development, server management, one new programmer and marketing. Our estimated expenses consist of the following:

We· ~~plan~~Expected tolease ~~purchase~~of a1,500 ~~license~~sq. toft. ~~use~~of ~~language translation~~office ~~software~~space: ~~from~~$18,000 a($1,500 ~~software~~monthly) ~~company~~· ~~that~~Phone ~~has~~bill ~~already~~including ~~developed~~long itdistance ~~and~~calling: ~~that~~$4,800 is($400 ~~ready~~per tomonth) ~~use.~~· ~~Many~~Website ~~companies~~creation: ~~offer~~$125,000 ~~translation software~~· atWeb anhosting: ~~annual~~$1,200 ~~cost~~· ofBookkeeping/Accounting: $515,000 ~~per~~· ~~language.~~Marketing: ~~Technical~~$80,000 ~~support~~· byComputers/printers/furniture ~~the~~etc: ~~development~~$10,000 ~~company~~· isTravel ~~included~~expenses: in$60,000 ~~the~~· ~~price.~~Employee Wepayroll: ~~plan to~~$65,000 ~~initially~~· ~~translate~~Attorney ~~nine~~fees: ~~different~~$20,000 ~~languages~~· ~~(English,~~Electronic ~~French,~~filing ~~Spanish,~~fees: ~~Italian~~$3,000 ~~Mandarin~~· Miscellaneous fees: $5,000 ~~Cantonese~~· Licensing of 3D gaming software: $65,000 ~~Hindi~~(annually) · Language translation software: $45,000 ~~German~~(annually ~~and~~for ~~Japanese~~the translation of 9 languages).

WeBased ~~plan~~on toour ~~create~~financial ahistory ~~website~~since ~~that a customer~~inception, ~~will~~there ~~navigate~~is asubstantial ~~virtual~~doubt ~~person~~as ~~through~~to aour 3Dability ~~mall.~~to ~~This~~continue ~~type~~as ofa ~~technology~~going ~~has already been used by many gaming companies for use in 3D video games~~concern. ~~Therefore,~~The ~~the~~ Company ~~will~~had ~~not have to pay to have~~ a ~~programmer~~deficit ~~invent~~accumulated ~~this~~since ~~technology as it already exists~~inception and ~~is used in many different applications by many companies. We plan to purchase~~ a ~~license~~net toloss ~~use~~and 3Dnet ~~gaming~~cash ~~software~~used ~~from a gaming software company that has already been developed and~~ in ~~use.~~operating ~~The~~activities ~~cost~~since ~~to license this software on an annual basis is $$65,000~~inception. ~~Technical support by the development company is included in the price.~~

Worlds Mall's website will be designed to be user friendly to a person who speaks any of the nine languages that the company will translate. Each store that advertises on our website will be responsible for the e-commerce transaction and shipping the product(s) between them and their customer. Worlds Mall Inc. will only charge retailers a small monthly fee of US$29.00 to have a link on their site but estimates that it will generate the majority of its revenue from 'pay per click' advertising. We are a development stage company, and to date, we have limited operating history for investors to evaluate the potential of our business development. As such, we have not built our customer base or our brand name. In addition, our sources of cash are only adequate to maintain operations for the next 18 months. If we are unable to raise additional cash, we will either have to suspend or cease our expansion plans entirely.

In order to carry out our effectively carry out our business plan, we need to raise additional capital, including $125,000 for website creation and $1,200 for website hosting. We anticipate completing our website in four to five months with sufficient capital. We have not yet determined when we will begin to generate revenues.

The Company does not have sufficient cash on hand to operate for the next twelve (12) months; we must raise $474,000 in additional capital for site development, server management, one new programmer and marketing. Our estimated expenses consist of the following:

· Expected lease of 1,500 sq. ft. of office space: $18,000 ($1,500 monthly)

· Phone bill including long distance calling: $4,800 ($400 per month)

· Website creation: $125,000

· Web hosting: $1,200

· Bookkeeping/Accounting: $15,000

· Marketing: $80,000

· Computers/printers/furniture etc: $10,000

· Travel expenses: $60,000

· Employee payroll: $65,000

· Attorney fees: $20,000

· Electronic filing fees: $3,000

· Miscellaneous fees: $5,000

· Licensing of 3D gaming software: $65,000 (annually)

· Language translation software: $45,000 (annually for the translation of 9 languages)

If we are unable to raise additional cash, we will either have to suspend or cease our expansion plans entirely. We have not been successful in carrying out our business plan. If we are not successful in generating revenue and cannot raise sufficient funds, we may be forced to cease operations. If that is the case, we will look for possible merger candidate or another suitable company to possibly acquire us.

Results of Operations

~~Comparison~~Results of ~~three~~Operations ~~months~~– ~~ended~~Three ~~September~~Months 30ended March 31, ~~2015~~2016 and ~~2014~~ 2015

No revenue has been generated by the Company for the three months ended ~~September~~March 3031, ~~2015~~2016 and ~~2014~~2015. The Company's financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The financial ~~statements~~ statements do not include any adjustment relating to recoverability and classification of recorded amounts of assets and liabilities ~~that~~ that might be necessary should the Company be unable to continue as a going concern.

The Company has a minimum cash balance available for payment of ongoing operating expenses, has experienced losses from operations, and it does not have a source of revenue. Its continued existence is dependent upon its ability to continue to execute its operating plan and to obtain additional debt or equity financing. There can be no assurance the necessary debt or equity financing will be available, or will be available on terms acceptable to the Company.

~~Our~~We ~~operating~~incurred $91,031 in expenses ~~were~~from professional fees for the three months ended March 31, 2016, compared to $36,~~016~~517 for the three months ended ~~September~~March 3031, 2015. ~~compared~~The significant increase is mainly due to ~~operating~~the ~~expenses~~increase of legal and accounting fees in preparation of the acquisition described elsewhere in this quarterly report. We also incurred $1214,~~164~~433 in general and administrative expenses for the three months ended ~~September~~March 3031, ~~2014.~~2016, compared to ~~The~~$18 ~~decrease~~for ofthe ~~our~~three ~~operating~~months ~~expenses~~ended March 31, 2015. The significant increase is ~~mainly~~primarily ~~attributable~~attributed to the ~~decrease~~increase of ~~various~~salary ~~professional~~for ~~fees~~our employees.

~~The~~Due ~~Company’s~~to ~~net~~the ~~loss~~factors described above, our operating expenses for the three months ended ~~September~~March 3031, ~~2015~~2016 ~~was~~were $3105,~~016~~464 compared to operating expenses of $126,~~164~~535 for the three months ended ~~September~~March 3031, ~~2014~~2015. ~~The decrease of our operating expenses is mainly attributable to the decrease of our operating expenses.~~

~~Comparison of nine months ended September 30, 2015 and 2014~~5

NoThe ~~revenue~~Company’s ~~has~~net ~~been~~loss ~~generated by the Company~~ for the ~~nine~~ three months ended ~~September~~March 3031, ~~2015~~2016 ~~and~~was ~~2014. The Company's financial statements have been prepared on a going concern basis~~$105,464 ~~which~~compared ~~contemplates the realization of assets and satisfaction of liabilities in the normal course of business. The financial statements do not include any adjustment relating~~ to ~~recoverability~~$6,535 ~~and~~for ~~classification of recorded amounts of assets and liabilities that might be necessary should~~ the ~~Company~~three bemonths ~~unable~~ended toMarch ~~continue~~31, ~~as a going concern~~2015.

Our operating expenses were $24,849 for the nine months ended September 30, 2015 compared to operating expenses of $20,653 for the nine months ended September 30, 2014. The increase of our operating expenses is mainly attributable to the increase of general and administrative expenses.

The Company’s net loss for the nine months ended September 30, 2015 was $24,849 compared to $20,653 for the nine months ended September 30, 2014. The increase is mainly attributable to the increase of our operating expenses.

Liquidity and Capital Resources

~~The~~For ~~following~~the isthree amonths ~~summary~~ended ofMarch ~~the~~31, ~~Company's~~2016, ~~cash~~the ~~flows~~net ~~provided~~cash ~~by (~~used in) operating activities was $105,464. For the three months ended March 31, 2016, the net cash used in investing activities was $39,000. ~~and~~The net cash provided by financing activities was $151,866 for the ~~nine~~three months ended ~~September~~March 3031, ~~2015~~2016. ~~and~~The ~~2014:~~Company had a total cash balance of $7,402 as of March 31, 2016.

12The following is a summary of the Company's cash flows provided by (used in) operating, investing, and financing activities for the three months ended March 31, 2016:

For the nine months ended September 30, 2015, the net cash used for operating activities was $29,768 compared with $20,653 for the nine months ended September 30, 2014. The Company participated in no investing activities for the nine months ended September 30, 2015 and 2014. The net cash provided by financing activities was $nil for the nine months ended September 30, 2015 and $11,000 for the nine months ended September 30, 2014, respectively. The Company had a total cash balance of $4,361 as of September 30, 2015, compared to $34,129 as of December 31, 2014.

	For the fiscal year ended March 31, 2016
Net Cash (Used in) Operating Activities	$	(105,464	)
Net Cash (Used in) Investing Activities	$	(39,000	)
Net Cash Provided by Financing Activities	$	151,866

The Company has nominal assets and has generated no revenues since inception. The Company is also dependent upon the receipt of capital investment or other financing to fund its ongoing operations and to execute its business plan of seeking a combination with a private operating company. If continued funding and capital resources are unavailable at reasonable terms, the Company may not be able to implement its plan of operations.

Going Concern

Our financial statements have been prepared on a going concern basis. As of ~~September~~March 3031, ~~2015~~2016, we have not generated any revenues since inception. We expect to finance our operations primarily through our existing cash, our operations and any future financing. However, there exists substantial doubt about our ability to continue as a going concern because we will be required to obtain additional capital in the future to continue our operations and there is no assurance that we will be able to obtain such capital, through equity or debt financing, or any combination thereof, or on satisfactory terms or at all. Additionally, no assurance can be given that any such financing, if obtained, will be adequate to meet our capital needs. If adequate capital cannot be obtained on a timely basis and on satisfactory terms, our operations would be materially negatively impacted. ~~There~~Therefore, isour auditor has substantial doubt as to our ability to continue as a going concern. Our ability to complete additional offerings is dependent on the state of the debt and/or equity markets at the time of any proposed offering, and such market’s reception of the Company and the offering terms. There is no assurance that capital in any form would be available to us, and if available, on terms and conditions that are acceptable.

Critical Accounting Policies and Estimates

The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.

Basis of Presentation

The accompanying unaudited interim financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for the interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim period presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction with ~~the~~our audited financial statements ~~of the Company~~ for the fiscal year ended December 31, ~~2014~~2015 and notes thereto ~~contained~~ contained in the ~~Company’s~~our Annual Report on Form 10-K filed with the SEC on ~~March~~April 3114, ~~2015~~2016.

136

Cash Equivalents

The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

Revenue Recognition

The Company ~~follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition. The Company~~ recognizes 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.

Fair Value of Financial Instruments

WeThe ~~follow~~Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of ~~our~~its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of ~~our~~its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to 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:

Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

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

Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.

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. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

~~The carrying amounts of our financial assets and liabilities, such as cash and accrued expenses approximate their fair value because of the short maturity of this instrument.~~7

The carrying amounts of the Company’s financial assets and liabilities, such as cash and accrued expenses approximate their fair value because of the short maturity of this instrument.

Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:

(i)

Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business;

(ii)

Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, (d) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.

Actual results could differ from those estimates.

Recent Accounting Pronouncements

~~Management~~Accounting ~~does~~standards ~~not~~that ~~believe~~have ~~that~~been ~~any~~issued ~~recently~~or proposed by FASB ~~issued,~~that ~~but~~do not ~~yet~~require ~~effective~~adoption ~~accounting~~until ~~pronouncements,~~a ~~when~~future ~~adopted,~~date ~~will~~are not expected to have a material ~~effect~~impact on the ~~accompanying consolidated~~ financial statements upon adoption.

Off Balance Sheet Arrangements

We do not have any off balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, sales or expenses, results of operations, liquidity or capital expenditures, or capital resources that are material to an investment in our securities.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Not applicable because we are a smaller reporting company.

Item 4. Controls and Procedures.

Disclosure Controls and Procedures

Pursuant to Rule 13a-15(b) under the Securities Exchange Act of 1934 (“Exchange Act”), the Company carried out an evaluation, with the participation of the Company’s management, including the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”) (the Company’s principal financial and accounting officer), of the effectiveness of the Company’s disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this report. Based upon that evaluation, the Company’s CEO and CFO concluded that the Company’s disclosure controls and procedures are not effective as of ~~September~~March 3031, ~~2015~~2016 to ensure that information required to be disclosed by the Company in the reports that the ~~Company~~ Company files or submits under the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, ~~including~~ including the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure for the reason ~~described~~ described below.

Because of our limited operations, we have limited number of employees which prohibits a segregation of duties. In addition, we lack a formal audit committee with a financial expert. As we grow and expand our operations we will engage additional employees and experts as needed. However, there can be no assurance that our operations will expand.

Changes in Internal Control Over Financial Reporting

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

PART II – OTHER INFORMATION

Item 1. Legal Proceedings.

From time to time, we may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently not aware of any such legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition or operating results.

Item 1A. Risk Factors.

Not required for smaller reporting companies.

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

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

~~None~~On May 9, 2016, Worlds Mall, Inc. (the “Company”) dismissed its independent registered public accounting firm, D. Brooks and Associates CPA's, P.A. (“Brooks”). The report of Brooks on the financial statements of the Company the fiscal year ended December 31, 2015, and the related statements of operations, comprehensive loss, changes in stockholders’ deficiency, and cash flows for the fiscal years ended December 31, 2015 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles other than an explanatory paragraph as to a going concern. The decision to change the independent registered public accounting firm was recommended and approved by the Board of Directors of the Company. During the Company’s most recent fiscal year ended December 31, 2015 and through May 9, 2016, the date of dismissal, (a) there were no disagreements with Brooks on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Brooks, would have caused it to make reference thereto in its reports on the financial statements for such years and (b) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.

16Concurrently on May 9, 2016, the Board of Directors of the Company appointed Yu Certified Public Accountant, P.C. (“Yu”) as its new independent registered public accounting firm to audit and review the Company’s financial statements. During the two most recent fiscal years ended December 31, 2015 and December 31, 2014 and any subsequent interim periods through the date hereof prior to the engagement of Yu, neither the Company, nor someone on its behalf, has consulted Yu regarding either: the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and either a written report was provided to the Company or oral advice was provided that the new independent registered public accounting firm concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or any matter that was either the subject of a disagreement as defined in paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as described in paragraph 304(a)(1)(v) of Regulation S-K.

Item 6. Exhibits.

Exhibit Number		Description
31.1		Certifications of the Chief Executive Officer ~~and Chief Financial Officer~~ pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1+		Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
31.2		Certifications of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.2+		Certification of Principal Accounting Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.1		Certifications of the Chief Executive Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
32.2		Certifications of the Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101.INS		XBRL Instance Document
101.SCH		XBRL Taxonomy Extension Schema Document
101.CAL		XBRL Taxonomy Extension Calculation Linkbase Document.
101.LAB		XBRL Taxonomy Extension Label Linkbase Document.
101.PRE		XBRL Taxonomy Extension Presentation Linkbase Document.
101.DEF		XBRL Taxonomy Extension Definition Linkbase Document.

+ In accordance with the SEC Release 33-8238, deemed being furnished and not filed.

1710

SIGNATURES

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

Date: ~~November~~May 2316, ~~2015~~2016

WORLDS MALL, INC. /s/ ~~Thomas~~Min ~~Wikstrom~~Huang Name: ~~Thomas~~Min ~~Wikstrom~~Huang Chief Executive Officer ~~& Chief Financial Officer~~ (Principal Executive Officer ~~& Principal Financial Officer~~)

18WORLDS MALL, INC. /s/ Yimin Sun Name: Yimin Sun Chief Financial Officer (Principal Financial Officer)

Filing Compare · WORLDS MALL INC