UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington D.C. 20549

FORM 10-Q


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

For the quarterly period ended ~~June~~September 30, 2014


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

For the transition period from ______________ to ______________

Commission File Number 555-188061

First Xeris Corp.

(Exact Name of Registrant as Specified in Charter)


Florida		46-2354425
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

7329 Featherstone Blvd., Sarasota, Florida 34238

(Address of principal executive offices) (Zip Code)

(941) 650-5761

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

x Yes ¨ No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

x Yes ¨ No

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


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

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

x Yes ¨ No

As of ~~July~~October 1017, 2014, the Registrant had 12,000,000 outstanding shares of its common stock, $0.0001 par value.

FIRST XERIS CORP.

FORM 10-Q INDEX

Part I – Financial Information
Item 1.	Financial Statements	3
	Balance Sheets	3
	Statements of Operations	4
	Statement of Changes in Stockholders’ Equity	5
	Statements of Cash Flows	6
	Notes to Financial Statements	7
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	10
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	1213
Item 4.	Controls and Procedures	13
Part II – Other Information
Item 1.	Legal Proceedings	14
Item 1A.	Risk Factors	14
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	14
Item 3.	Defaults Upon Senior Securities	14
Item 4.	Mine Safety Disclosures	14
Item 5.	Other Information	14
Item 6.	Exhibits	1415
Signatures		1415

- 2 -

PART I – FINANCIAL INFORMATION

ITEM 1. CONSOLIDATED FINANCIAL STATEMENTS

FIRST XERIS CORP.

BALANCE SHEETS

	June 30,			March 31,
	September 30,			March 31,
	2014			2014
	(unaudited)
ASSETS
CURRENT ASSETS:
Cash	$	129,~~411~~462		$	18,201
Total Current Assets		129,~~411~~462			18,201
TOTAL ASSETS	$	129,~~411~~462		$	18,201
LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	$	~~1,600~~—		$	4,172
Total Current Liabilities		~~1,600~~—			4,172
STOCKHOLDERS’ EQUITY:
Common stock, $0.0001 par value; 250,000,000 shares authorized; 12,000,000 shares issued and outstanding		1,200			1,200
Additional paid-in capital		46,800			46,800
Accumulated deficit		(3738,~~189~~538	)		(33,971	)
Total Stockholders’ Equity		109,~~811~~462			14,029
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	129,~~411~~462		$	18,201

See notes to the unaudited financial statements

- 3 -

FIRST XERIS CORP.

STATEMENTS OF OPERATIONS (Unaudited)

(Unaudited)


	For the Three Months Ended September 30,						For the Six Months Ended September 30,
	2014			2013			2014			2013

REVENUE:
Net sales	$	—		$	—		$	—		$	—
		—			—			—			—


SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		1,298			500			4,567			4,052

LOSS FROM OPERATIONS		(1,298	)		(500	)		(4,567	)		(4,052	)

NET LOSS	$	(1,298	)	$	(500	)	$	(4,567	)	$	(4,052	)

NET LOSS PER COMMON SHARE, BASIC AND DILUTED	$	(0.00	)	$	(0.00	)	$	(0.00	)	$	(0.00	)

WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED		12,000,000			9,000,000			12,000,000			9,000,000

	For the Three Months Ended June 30, 2014			For the Three Months Ended June 30, 2013			For the Period from March 21, 2013 (Date of Inception) through June 30, 2014
REVENUE:
Net sales	$	—		$	—		$	—
		—			—			—
SELLING, GENERAL AND ADMINISTRATIVE EXPENSES		3,218			1,552			37,189
LOSS FROM OPERATIONS		(3,218	)		(1,552	)		(37,189	)
NET LOSS	$	(3,218	)	$	(1,552	)	$	(37,189	)
NET LOSS PER COMMON SHARE, BASIC AND DILUTED	$	(0.00	)	$	(0.00	)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING, BASIC AND DILUTED		12,000,000			9,000,000

See notes to the unaudited financial statements

~~See~~- ~~notes~~4 ~~to the unaudited financial statements~~-

-FIRST 4XERIS -CORP.

~~FIRST~~STATEMENTS ~~XERIS~~OF ~~CORP.~~STOCKHOLDERS’ EQUITY

STATEMENTS OF STOCKHOLDERS’ EQUITY


							Deficit
							Accumulated
					Additional		During the			Total
	Common Stock				Paid-in		Development			Stockholders’
	Shares		Amount		Capital		Stage			Deficit

Inception – March 21, 2013		—	$	—	$	—	$	—		$	—

Common stock issued for cash at $0.001 per share on March 26, 2013		9,000,000		900		8,100		—			9,000

Loss for the period from March 21, 2013 (Date of Inception) to March 31, 2013		—		—		—		(24	)		(24	)

Balance, March 31, 2013		9,000,000	$	900	$	8,100	$	(24	)	$	8,976

Common stock issued for cash at $0.013 per share on January 28, 2014		3,000,000		300		38,700		—			39,000

Net loss		—		—		—		(33,947	)		(33,947	)

Balance, March 31, 2014		12,000,000	$	1,200	$	46,800	$	(33,971	)	$	14,029

Net loss for the six months ended September 30, 2014 (unaudited)		—		—		—		(4,567	)		(4,567	)

Balance, September 30, 2014 (unaudited)		12,000,000	$	1,200	$	46,800	$	(38,538	)	$	9,462

							Deficit
							Accumulated
					Additional		During the			Total
	Common Stock				Paid-in		Development			Stockholders’
	Shares		Amount		Capital		Stage			Deficit
Inception – March 21, 2013		—	$	—	$	—	$	—		$	—
Common stock issued for cash at $0.001 per share on March 26, 2013		9,000,000		900		8,100		—			9,000
Loss for the period from March 21, 2013 (Date of Inception) to March 31, 2013		—		—		—		(24	)		(24	)
Balance, March 31, 2013		9,000,000	$	900	$	8,100	$	(24	)	$	8,976
Common stock issued for cash at $0.013 per share on January 28, 2014		3,000,000		300		38,700		—			39,000
Net loss		—		—		—		(33,947	)		(33,947	)
Balance, March 31, 2014		12,000,000	$	1,200	$	46,800	$	(33,971	)	$	14,029
Net loss for the three months ended June 30, 2014 (unaudited)		—		—		—		(3,218	)		(3,218	)
Balance, June 30, 2014 (unaudited)		12,000,000	$	1,200	$	46,800	$	(37,189	)	$	10,811

See notes to the unaudited financial statements

~~See~~- ~~notes~~5 ~~to the unaudited financial statements~~-

-FIRST 5XERIS -CORP.

~~FIRST~~STATEMENTS ~~XERIS~~OF ~~CORP.~~CASH FLOWS (Unaudited)

STATEMENTS OF CASH FLOWS


	For the Six Months Ended September 30,
	2014			2013

CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(4,567	)	$	(4,052	)
Adjustments to reconcile net loss to net cash and cash equivalents used by operating activities:
(Decrease) increase in accounts payable and accrued expenses		(4,172	)		2,500
Net cash used by operating activities		(8,739	)		(1,552	)

CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used by investing activities		—			—

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock		—			—
Net cash provided by financing activities		—			—

Net decrease in cash and cash equivalents		(8,739	)		(1,552	)

Cash and cash equivalents, beginning of period		18,201			6,476

Cash and cash equivalents, end of period	$	9,462		$	4,924

SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	$	—		$	—
Cash paid for income taxes	$	—		$	—

~~(Unaudited)~~See notes to the unaudited financial statements

	For the Three Months Ended June 30, 2014			For the Three Months Ended June 30, 2013			For the Period from March 21, 2013 (Date of Inception) through June 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(3,218	)	$	(1,552	)	$	(37,189	)
Adjustments to reconcile net loss to net cash and cash equivalents used by operating activities:
(Decrease) increase in accounts payable and accrued expenses		(2,572	)		—			1,600
Net cash used by operating activities		(5,790	)		(1,552	)		(35,589	)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used by investing activities		—			—			—
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from sale of common stock		—			—			48,000
Net cash provided by financing activities		—			—			48,000
Net decrease in cash and cash equivalents		(5,790	)		(1,552	)		12,411
Cash and cash equivalents, beginning of period		18,201			6,476			—
Cash and cash equivalents, end of period	$	12,411		$	4,924		$	12,411
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest	$	—		$	—		$	—
Cash paid for income taxes	$	—		$	—		$	—

- 6 -

~~See~~FIRST ~~notes~~XERIS ~~to the unaudited financial statements~~CORP.

-Notes 6to -Audited Financial Statements

~~FIRST~~For ~~XERIS~~the ~~CORP.~~Three and Six Months Ended September 30, 2014 and 2013

~~(A Development Stage Company)~~Unaudited

~~Notes~~NOTE to1. ~~Audited~~NATURE ~~Financial~~OF ~~Statements~~BUSINESS

~~For~~FIRST XERIS CORP. (the ~~Three~~“Company”), ~~Months~~a ~~Ended~~Florida ~~June~~corporation, 30was formed to develop a landscaping service business It is the Company’s intent to develop a service to provide residential, ~~2014~~commercial and municipal properties with a Florida Friendly landscaping service. The Company was incorporated on March 21, 2013 (Date of Inception) with its corporate headquarters located in Sarasota, Florida and its year-end is March 31.

~~Unaudited~~NOTE 2. GOING CONCERN

~~NOTE~~The 1accompanying financial statements have been prepared assuming that the Company will continue as a going concern. ~~NATURE~~For OFthe ~~BUSINESS~~period ended September 30, 2014, the Company had no operations. In view of these matters, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to begin operations and to achieve a level of profitability. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities with some additional funding from other traditional financing sources, including term notes until such time that funds provided by operations are sufficient to fund working capital requirements. We believe the Company will require $650,000 in additional financing to fully implement the business plan. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

~~FIRST~~NOTE ~~XERIS CORP~~3. ~~(the~~SIGNIFICANT ~~“Company”),~~ACCOUNTING a Florida corporation, was formed to develop a landscaping service business It is the Company’s intent to develop a service to provide residential, commercial and municipal properties with a Florida Friendly landscaping service. The Company was incorporated on March 21, 2013 (Date of Inception) with its corporate headquarters located in Sarasota, Florida and its year-end is March 31.POLICIES

~~NOTE~~The 2.significant ~~GOING~~accounting ~~CONCERN~~policies followed are:

~~The~~USE ~~accompanying~~OF financial statements have been prepared assuming that the Company will continue as a going concern. For the period ended June 30, 2014, the Company had no operations. As of June 30, 2014, the Company has not emerged from the development stage. In view of these matters, the Company’s ability to continue as a going concern is dependent upon the Company’s ability to begin operations and to achieve a level of profitability. The Company intends on financing its future development activities and its working capital needs largely from the sale of public equity securities with some additional funding from other traditional financing sources, including term notes until such time that funds provided by operations are sufficient to fund working capital requirements. We believe the Company will require $650,000 in additional financing to fully implement the business plan. The financial statements of the Company do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.ESTIMATES

~~NOTE~~The 3preparation 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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. ~~SIGNIFICANT~~Actual ~~ACCOUNTING~~results ~~POLICIES~~could differ from those estimates.

~~The~~FINANCIAL ~~significant accounting policies followed are:~~INSTRUMENTS

~~USE~~The OFCompany’s ~~ESTIMATES~~balance sheet includes certain financial instruments, which include cash and accounts payable. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.

~~The~~CASH ~~preparation~~AND ofCASH 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 of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.EQUIVALENTS

~~FINANCIAL~~All ~~INSTRUMENTS~~cash, other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents.

~~The~~DEFERRED ~~Company’s~~INCOME ~~balance~~TAXES ~~sheet~~AND ~~includes~~VALUATION certain financial instruments, which include cash and accounts payable. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.ALLOWANCE

~~CASH~~The ~~AND~~Company ~~CASH~~accounts ~~EQUIVALENTS~~for income taxes under FASB ASC 740 “Income Taxes.” Under the asset and liability method of FASB ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.

~~All~~- ~~cash,~~7 other than held in escrow, is maintained with a major financial institution in the United States. Deposits with this bank may exceed the amount of insurance provided on such deposits. Temporary cash investments with an original maturity of three months or less are considered to be cash equivalents.-

~~DEFERRED~~COMMON ~~INCOME TAXES AND VALUATION ALLOWANCE~~STOCK

The Company ~~accounts~~records ~~for~~common ~~income~~stock ~~taxes~~issuances ~~under~~when ~~FASB~~all ~~ASC~~of ~~740 “Income Taxes.” Under~~ the ~~asset~~legal ~~and~~requirements ~~liability method of FASB ASC 740, deferred tax assets and liabilities are recognized~~ for the ~~future~~issuance ~~tax consequences attributable to differences between the financial statements carrying amounts~~ of ~~existing~~such ~~assets~~common ~~and~~stock ~~liabilities~~have ~~and~~been ~~their respective tax bases~~satisfied. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under FASB ASC 740, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period the enactment occurs. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.

-NET 7INCOME -(LOSS) PER COMMON SHARE

~~COMMON~~Net ~~STOCK~~income (loss) per share is calculated in accordance with FASB ASC 260, “Earnings Per Share.” The weighted-average number of common shares outstanding during each period is used to compute basic earning or loss per share. Diluted earnings or loss per share is computed using the weighted average number of shares and diluted potential common shares outstanding. Dilutive potential common shares are additional common shares assumed to be exercised.

~~The~~Basic ~~Company~~net ~~records~~income ~~common~~(loss) ~~stock~~per ~~issuances~~common ~~when~~share ~~all~~is ofbased on the ~~legal~~weighted ~~requirements~~average ~~for~~number ~~the~~of ~~issuance~~shares of ~~such~~ common stock ~~have~~outstanding ~~been~~at ~~satisfied~~September 30, 2014. As of September 30, 2014, the Company had no dilutive potential common shares.

~~NET~~REVENUE ~~INCOME~~AND ~~(LOSS)~~COST ~~PER COMMON SHARE~~RECOGNITION

~~Net~~The ~~income~~Company ~~(loss)~~has ~~per~~no ~~share~~current issource ~~calculated in accordance with FASB ASC 260, “Earnings Per Share.” The weighted-average number~~ of ~~common~~revenue; ~~shares~~therefore ~~outstanding~~the ~~during~~Company ~~each~~has ~~period~~not isyet ~~used~~adopted toany ~~compute~~policy ~~basic~~regarding ~~earning or loss per share. Diluted earnings or loss per share is computed using~~ the ~~weighted~~recognition ~~average number~~ of ~~shares~~revenue ~~and~~or ~~diluted potential common shares outstanding~~cost. ~~Dilutive potential common shares are additional common shares assumed to be exercised.~~

Basic net income (loss) per common share is based on the weighted average number of shares of common stock outstanding at June 30, 2014. As of June 30, 2014, the Company had no dilutive potential common shares.ADVERTISING

~~REVENUE~~Advertising ~~AND~~costs ~~COST~~are ~~RECOGNITION~~expensed as incurred. There have been no advertising costs incurred for the three and six month periods ending September 30, 2014 and 2013.

~~The~~RECENT ~~Company~~ACCOUNTING ~~has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue or cost.~~PRONOUNCEMENTS

~~ADVERTISING~~In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as “Development Stage Entities” (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard.

~~Advertising~~Except ~~costs~~for ~~are~~rules ~~expensed~~and asinterpretive ~~incurred.~~releases ~~There~~of ~~have~~the ~~been~~SEC nounder ~~advertising~~authority ~~costs~~of ~~incurred~~federal ~~for~~securities ~~the~~laws ~~three~~and ~~month~~a ~~periods~~limited ~~ending~~number ~~June~~of 30grandfathered standards, ~~2014~~the FASB Accounting Standards Codification™ (“ASC”) is the sole source of authoritative GAAP literature recognized by the FASB and ~~2013~~applicable to the Company. Management has reviewed the aforementioned rules and releases and believes any effect will not have a material impact on the Company’s present or future financial statements.

~~RECENT~~NOTE ~~ACCOUNTING~~4. ~~PRONOUNCEMENTS~~BASIS OF PRESENTATION

In ~~June 2014,~~ the ~~Financial~~opinion ~~Accounting~~of ~~Standards~~management, ~~Board~~all ~~issued~~adjustments ~~Accounting~~consisting ~~Standards~~only ~~Update~~of ~~No.~~normal ~~2014-10,~~recurring ~~which~~adjustments ~~eliminated~~necessary ~~certain~~for ~~financial~~a ~~reporting~~fair ~~requirements~~statement of ~~companies previously identified as “Development Stage Entities”~~ (~~Topic 915~~a). ~~The~~the ~~amendments~~results inof ~~this~~operations ~~ASU simplify accounting guidance by removing all incremental financial reporting requirements~~ for ~~development~~the ~~stage~~three ~~entities.~~and ~~The~~six ~~amendments~~month ~~also~~periods ~~reduce~~ended ~~data~~September ~~maintenance and~~30, ~~for~~2014 ~~those~~and ~~entities subject to audit~~2013, ~~audit~~(b) ~~costs by eliminating~~ the ~~requirement~~financial ~~for~~position ~~development~~at ~~stage~~September ~~entities to present inception-to-date information in the statements of income~~30, ~~cash flows~~2014, and ~~shareholder~~(c) ~~equity. Early~~cash ~~application~~flows offor ~~each of~~ the ~~amendments~~six ismonth ~~permitted~~periods ~~for~~ended ~~any~~September ~~annual~~30, ~~reporting~~2014 ~~period~~and or2013 ~~interim period for which the entity’s financial statements~~ have ~~not yet~~ been ~~issued (public business entities) or~~ made ~~available for issuance (other entities)~~. ~~Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard and will commence in future presentations.~~

~~Except~~The ~~for~~unaudited ~~rules~~consolidated financial statements and ~~interpretive~~notes ~~releases~~are ofpresented ~~the~~as ~~SEC~~permitted ~~under~~by ~~authority~~Form of10-Q. ~~federal~~Accordingly, ~~securities~~certain ~~laws~~information and anote ~~limited~~disclosures ~~number~~normally ofincluded ~~grandfathered~~in ~~standards,~~condensed ~~the~~financial ~~FASB~~statements ~~Accounting~~prepared ~~Standards~~in ~~Codification™~~accordance ~~(“ASC”)~~with isaccounting principles generally accepted in the ~~sole~~United ~~source~~States of ~~authoritative~~America ~~GAAP~~have ~~literature~~been ~~recognized~~omitted. byThe accompanying consolidated financial statements and notes should be read in conjunction with the ~~FASB~~audited consolidated financial statements and ~~applicable~~notes toof the Company for the fiscal year ended March 31, 2014. ~~Management~~ ~~has~~The ~~reviewed~~results ~~the~~of ~~aforementioned~~operations ~~rules~~for ~~and~~the ~~releases~~three and ~~believes~~six ~~any~~month ~~effect~~periods ~~will~~ended ~~not~~September ~~have~~30, a2014 ~~material~~are ~~impact~~not onnecessarily ~~the~~indicative ~~Company’s~~of ~~present~~those orto ~~future~~be ~~financial~~expected ~~statements~~for the entire year.

~~NOTE~~- 4.8 ~~BASIS OF PRESENTATION~~-

InNOTE ~~the~~5. ~~opinion~~INCOME of management, all adjustments consisting only of normal recurring adjustments necessary for a fair statement of (a) the results of operations for the three month periods ended June 30, 2014 and 2013, (b) the financial position at June 30, 2014, and (c) cash flows for the three month periods ended June 30, 2014 and 2013 have been made.TAXES

The ~~unaudited~~Company ~~consolidated~~has ~~financial~~not ~~statements~~recognized ~~and~~an ~~notes~~income ~~are~~tax ~~presented~~benefit asfor ~~permitted~~its byoperating ~~Form~~losses ~~10-Q.~~generated ~~Accordingly,~~based ~~certain~~on ~~information~~uncertainties ~~and~~concerning ~~note~~its ~~disclosures~~ability ~~normally~~to ~~included~~generate taxable income in ~~condensed~~future ~~financial~~periods. The ~~statements~~tax ~~prepared~~benefit infor ~~accordance~~the ~~with~~periods ~~accounting~~presented ~~principles~~is ~~generally~~offset ~~accepted~~by ina ~~the~~valuation ~~United~~allowance ~~States~~established ofagainst ~~America~~deferred ~~have~~tax ~~been~~assets ~~omitted.~~arising ~~The~~from ~~accompanying~~the ~~consolidated~~net ~~financial~~operating ~~statements~~losses and ~~notes~~other ~~should~~temporary differences, the realization of which could not be ~~read~~considered inmore ~~conjunction~~likely ~~with~~than ~~the~~not. In ~~audited~~future ~~consolidated~~periods, ~~financial~~tax ~~statements~~benefits and ~~notes~~related ofdeferred ~~the~~tax ~~Company~~assets ~~for~~will ~~the~~be ~~fiscal~~recognized ~~year~~when ~~ended~~management ~~March~~considers ~~31,~~realization ~~2014.~~of ~~The~~such ~~results~~amounts ofto ~~operations~~be ~~for~~more likely than not. For the three and six month period ended ~~June~~September 30, 2014, ~~are~~the ~~not~~Company ~~necessarily~~incurred ~~indicative~~a net loss of ~~those~~$4,567. The tonet beoperating ~~expected~~loss, ~~for~~resulting from operating activities, result in deferred tax assets at the ~~entire~~effective ~~year~~statutory rates. The deferred tax asset has been off-set by an equal valuation allowance.

- 8 -


	For the Six
	Months Ended
	September 30, 2014
Tax benefit at U.S. statutory rate	$	1,500
State income tax benefit, net of federal benefit.		200
Valuation allowance	$	(1,700	)
	$	—

~~NOTE~~The 5.Company ~~INCOME~~did ~~TAXES~~not have any temporary differences for the six month period ended September 30, 2014.

~~The~~NOTE ~~Company has not recognized an income tax benefit for its operating losses generated based on uncertainties concerning its ability to generate taxable income in future periods~~6. ~~The~~ ~~tax~~RELATED ~~benefit~~PARTY for the periods presented is offset by a valuation allowance established against deferred tax assets arising from the net operating losses and other temporary differences, the realization of which could not be considered more likely than not. In future periods, tax benefits and related deferred tax assets will be recognized when management considers realization of such amounts to be more likely than not. For the three month period ended June 30, 2014, the Company incurred a net loss of $3,218. The net operating loss, resulting from operating activities, result in deferred tax assets at the effective statutory rates. The deferred tax asset has been off-set by an equal valuation allowance.TRANSACTIONS

	March 21, 2013
	(Date of Inception)
	through
	June 30, 2014
Tax benefit at U.S. statutory rate	$	12,500
State income tax benefit, net of federal benefit.		1,800
Valuation allowance	$	(14,300	)
	$	—

The officer and director of the Company is or may be involved in other business activities and may, in the future, become involved in other business opportunities that become available. He may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of such conflicts.

The Company ~~did~~does not ~~have~~own ~~any~~or ~~temporary~~lease ~~differences~~property ~~for~~or lease office space. The office space used by the ~~period~~Company ~~from~~was ~~March~~arranged ~~21,~~by ~~2013~~the ~~(Date~~founder of ~~Inception)~~the ~~through~~Company ~~June~~to ~~30,~~use ~~2014~~at no charge.

~~NOTE~~The 6.above ~~SHAREHOLDER’S~~is ~~EQUITY~~not necessarily indicative of the amounts that would have been incurred had a comparable transaction been entered into with independent parties.

~~COMMON~~NOTE ~~STOCK~~7. COMMITMENTS AND CONTINGENCY

~~The~~From ~~authorized~~time ~~common~~to ~~stock~~time of the Company ~~consists~~may ofbe ~~250,000,000 shares with~~ a ~~par~~party ~~value~~to oflitigation ~~$0.0001. The~~matters ~~Company~~involving ~~issued~~claims ~~9,000,000~~against ~~shares~~the ofCompany. ~~our~~Management ~~$0.0001~~believes ~~par~~that ~~value~~there ~~common~~are ~~stock~~no tocurrent ~~David~~matters ~~Mullins,~~that ~~our~~would ~~CEO~~have ~~and~~a ~~sole~~material ~~director,~~effect on ~~March 26, 2013 for cash in~~ the ~~amount~~Company’s offinancial ~~$9,000~~position ~~(per~~or ~~share~~results ~~price~~ of $0operations.~~001).~~

~~The~~NOTE ~~Company~~8. ~~completed~~SUBSEQUENT ~~its Private Offering under the registration and issued 3,000,000 shares of common stock for gross proceeds of $39,000.~~EVENTS

~~There~~Management ~~are~~is nonot ~~warrants~~aware orof ~~options~~any ~~outstanding~~significant events that occurred subsequent to ~~acquire~~the ~~any~~balance ~~additional~~sheet ~~shares~~date ofthat ~~common~~would ~~stock~~have ofa material effect on the ~~Company~~financial statements thereby requiring adjustment or disclosure.

~~NOTE~~- 7.9 ~~RELATED PARTY TRANSACTIONS~~-

On March 26, 2013, the Company sold 9,000,000 shares of common stock to its founder for $0.001 per share.

The Company does not own or lease property or lease office space. The office space used by the Company was arranged by the founder of the Company to use at no charge.

The above is not necessarily indicative of the amounts that would have been incurred had a comparable transaction been entered into with independent parties.

NOTE 8. COMMITMENTS AND CONTINGENCY

From time to time the Company may be a party to litigation matters involving claims against the Company. Management believes that there are no current matters that would have a material effect on the Company’s financial position or results of operations.

NOTE 9. SUBSEQUENT EVENTS

Management is not aware of any significant events that occurred subsequent to the balance sheet date that would have a material effect on the financial statements thereby requiring adjustment or disclosure.

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ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS

This FILING contains forward-looking statements. The words “anticipated,” “believe,” “expect,” “plan,” “intend,” “seek,” “estimate,” “project,” “will,” “could,” “may,” and similar expressions are intended to identify forward-looking statements. These statements include, among others, information regarding future operations, future capital expenditures, and future net cash flow. Such statements reflect the Company’s current views with respect to future events and financial performance and involve risks and uncertainties, including, without limitation, general economic and business conditions, changes in foreign, political, social, and economic conditions, regulatory initiatives and compliance with governmental regulations, the ability to achieve further market penetration and additional customers, and various other matters, many of which are beyond the Company’s control. Should one or more of these risks or uncertainties occur, or should underlying assumptions prove to be incorrect, actual results may vary materially and adversely from those ANTICIPATED, believed, estimated, or otherwise indicated. Consequently, all of the forward-looking statements made in this FILING are qualified by these cautionary statements and there can be no assurance of the actual results or developments.

The Company cautions readers that in addition to important factors described elsewhere, the following important facts, among others, sometimes have affected, and in the future could affect, the Company’s actual results, and could cause the Company’s actual results during the year ended March 31, 2015 and beyond, to differ materially from those expressed in any forward-looking statements made by, or on behalf of, the Company.

This Management’s Discussion and Analysis or Plan of Operation presents a review of the operating results and financial condition of the Company for the three month period ended June 30, 2014. This discussion and analysis is intended to assist in understanding the financial condition and results of operation of the Company and its subsidiary. This section should be read in conjunction with the financial statements and the related notes.

RESULTS OF OPERATIONS

Overview

There is no historical financial information about us upon which to base an evaluation of our performance. We have incurred expenses of approximately $31,~~218~~298 and $~~1,552~~500 on our operations for the three month periods ending ~~June~~September 30, 2014 and 2013, respectively.

There is no historical financial information about us upon which to base an evaluation of our performance. We have incurred expenses of approximately $4,567 and $4,052 on our operations for the six month periods ending September 30, 2014 and 2013, respectively.

We have not generated any revenues from our operations. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including the financial risks associated with the limited capital resources currently available to us for the implementation of our business strategies. To become profitable and competitive, we must develop the business plan and execute the plan. Our management will attempt to secure financing through various means including borrowing and investment from institutions and private individuals.

Since inception, the majority of our time has been spent preparing our S-1 Registration Statement. We will not have the necessary capital to implement our Business Plan until we are able to secure the additional financing. There can be no assurance that such financing will be available on suitable terms.

We are unable to provide a timeline for the implementation of our business plan, which casts substantial doubt on the viability of our business and our ability to continue as a going concern.

Our results of operations are summarized below:

	For the Three			For the Three
	Months Ended			Months Ended
	June 30, 2014			June 30, 2013
	September 30, 2014			September 30, 2013
	(Unaudited)			(Unaudited)
Revenue		—			—
Cost of Revenue		—			—
Expenses	$	31,~~218~~298		$	~~1,552~~500
Net Loss -	$	31,~~218~~298		$	~~1,552~~500
Net Loss per Share - Basic and Diluted		(0.00	)		(0.00	)
Weighted Average Number Shares Outstanding - Basic and Diluted		12,000,000			9,000,000

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	For the Six			For the Six
	Months Ended			Months Ended
	September 30, 2014			September 30, 2013
	(Unaudited)			(Unaudited)
Revenue		—			—
Cost of Revenue		—			—
Expenses	$	4,567		$	4,052
Net Loss -	$	4,567		$	4,052
Net Loss per Share - Basic and Diluted		(0.00	)		(0.00	)
Weighted Average Number Shares Outstanding - Basic and Diluted		12,000,000			9,000,000

Liquidity and Capital Resources

We have yet to generate any revenues from our business operations. Since inception through the ~~June~~September 30, 2014, we issued 9,000,000 shares of common stock to our sole officer and director for cash proceeds of $9,000 and 3,000,000 shares of common stock to various stockholders for cash proceeds of $39,000.

Our current cash on hand is $129,~~411~~462 at ~~June~~September 30, 2014, which will be used to meet our current obligations. However, our current cash is not sufficient to meet the new obligations associated with being a company that is fully reporting with the SEC. With the current cash on hand, it will not provide sufficient capital to fully implement the business plan, but it will provide for vetting of the business plan to support pursuing investment capital.

Currently available cash is not sufficient to allow us to commence full execution of our business plan. Our business expansion will require significant capital resources that may be funded through the issuance of common stock or of notes payable or other debt arrangements that may affect our debt structure. Despite our current financial status we believe that we may be able to issue notes payable or debt instruments in order to start executing our business plan. However, there can be no assurance that we will be able to raise money in this fashion and have not entered into any agreements that would obligate a third party to provide us with capital.

~~Through~~For ~~June~~the six months ended September 30, 2014, we spent $374,~~189~~567 on general and administrative operating expenses. We raised the cash to be used in these activities from the sale of common stock to our sole officer and director and through the S-1 Registration Statement; we currently have working capital $109,~~811~~462.

To date, the Company has managed to keep our monthly cash flow requirement low for two reasons. First, our sole officer does not draw a salary at this time. Second, the Company has been able to keep our operating expenses to a minimum by operating in space owned by our sole officer.

Management believes if the Company cannot maintain its reporting status with the SEC it will have to cease all efforts directed towards the Company. As such, any investment previously made would be lost in its entirety.

The Company currently has no external sources of liquidity such as arrangements with credit institutions or off-balance sheet arrangements that will have or are reasonably likely to have a current or future effect on our financial condition or immediate access to capital.

The Sole director and officer has made no commitments written or oral, with respect to providing a source of liquidity in the form of cash advances, loans and/or financial guarantees.

If the Company is unable to raise the funds partially through stock offerings the Company will seek alternative financing through means such as borrowings from institutions or private individuals. There can be no assurance that the Company will be able to keep costs from being more than these estimated amounts or that the Company will be able to raise such funds. Even if we sell all shares offered through this registration statement, we expect that the Company will seek additional financing in the future. However, the Company may not be able to obtain additional capital or generate sufficient revenues to fund our operations. If we are unsuccessful at raising sufficient funds, for whatever reason, to fund our operations, the Company may be forced to seek a buyer for our business or another entity with which we could create a joint venture. If all of these alternatives fail, we expect that the Company will be required to seek protection from creditors under applicable bankruptcy laws.

Our independent auditor has expressed doubt about our ability to continue as a going concern and believes that our ability is dependent on our ability to implement our business plan, raise capital and generate revenues. See Note 2 of our financial statements.

Recent Federal legislation, including the Sarbanes-Oxley Act of 2002, has resulted in the adoption of various corporate governance measures designed to promote the integrity of the corporate management and the securities markets. Some of these measures have been adopted in response to legal requirements. Others have been adopted by companies in response to the requirements of national securities exchanges, such as the NYSE or The NASDAQ Stock Market, on which their securities are listed. Among the corporate governance measures that are required under the rules of national securities exchanges are those that address board of directors’ independence, audit committee oversight, and the adoption of a code of ethics. Our Board of Directors is comprised of one individual who is also our executive officer. Our executive officer makes decisions on all significant corporate matters such as the approval of terms of the compensation of our executive officer and the oversight of the accounting functions.

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Although the Company has adopted a Code of Ethics and Business Conduct the Company has not yet adopted any of these other corporate governance measures and, since our securities are not yet listed on a national securities exchange, the Company is not required to do so. The Company has not adopted corporate governance measures such as an audit or other independent committees of our board of directors as we presently do not have any independent directors. If we expand our board membership in future periods to include additional independent directors, the Company may seek to establish an audit and other committees of our board of directors. It is possible that if our Board of Directors included independent directors and if we were to adopt some or all of these corporate governance measures, stockholders would benefit from somewhat greater assurances that internal corporate decisions were being made by disinterested directors and that policies had been implemented to define responsible conduct. For example, in the absence of audit, nominating and compensation committees comprised of at least a majority of independent directors, decisions concerning matters such as compensation packages to our senior officer and recommendations for director nominees may be made by a majority of directors who have an interest in the outcome of the matters being decided. Prospective investors should bear in mind our current lack of corporate governance measures in formulating their investment decisions.

SEASONALITY

The diversity of operations in the manufacturing segment protects it from seasonal trends except in the sales of agricultural processing where the majority of the revenue is generated while the processors await the next harvest.

CRITICAL ACCOUNTING POLICIES AND ESTIMATES

Our financial statements are affected by the accounting policies used and the estimates and assumptions made by management during their preparation. A complete listing of these policies is included in Note 3 of the notes to our financial statements for the year ended March 31, 2014. We have identified below the accounting policies that are of particular importance in the presentation of our financial position, results of operations and cash flows, and which require the application of significant judgment by management.

The Company has elected to use the extended transition period for complying with new or revised financial accounting standards available under Section 102(b)(2)(B) of the Act. We are an Emerging Growth Company, as defined in the recently enacted JOBS ACT, which is intended to reduce the regulatory burden on emerging growth companies. As for provided under section 102(b) of the JOBS ACT, we will be permitted to use any extended transition periods allowed by new or revised accounting standards. . Among other things, this means that the Company’s independent registered public accounting firm will not be required to provide an attestation report on the effectiveness of the Company’s internal control over financial reporting so long as it qualifies as an emerging growth company, which may increase the risk that weaknesses or deficiencies in the internal control over financial reporting go undetected. Likewise, so long as it qualifies as an emerging growth company, the Company may elect not to provide certain information, including certain financial information and certain information regarding compensation of executive officer’s, that would otherwise have been required to provide in filings with the SEC, which may make it more difficult for investors and securities analysts to evaluate the Company. As a result, investor confidence in the Company and the market price of its common stock may be adversely affected.

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

Earnings (Loss) Per Share: Basic loss per share is computed by dividing net loss attributable to common stockholders by the weighted average common shares outstanding for the period. Diluted loss per share is computed giving effect to all potentially dilutive common shares. Potentially dilutive common shares may consist of incremental shares issuable upon the exercise of stock options and warrants and the conversion of notes payable to common stock. In periods in which a net loss has been incurred, all potentially dilutive common shares are considered antidilutive and thus are excluded from the calculation.

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NEW ACCOUNTING PRONOUNCEMENTS

For a description of recent accounting standards, including the expected dates of adoption and estimated effects, if any, on our financial statements, see “Note 3: Recent Accounting Pronouncements” in Part I, Item 1 of this Form 10-Q.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

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ITEM 4. CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

Evaluation of Disclosure Controls and Procedures

Under the supervision and with the participation of our management, including our Chief Executive Officer and our Chief Financial Officer, we carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as defined in Rules 13a-15(f) and 15d-15(f)) under the Exchange Act. Based on that evaluation, our Chief Executive Officer and our Chief Financial Officer have concluded that, as of ~~June~~September 30, 2014, our internal disclosure controls and procedures were not effective due to material weaknesses in the system of internal control. A material weakness is a deficiency, or combination of deficiencies, that creates a reasonable possibility that a material misstatement of the annual or interim financial statements will not be prevented or detected in a timely manner.

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

The material weaknesses assessed by our management were (1) we have not implemented measures that would prevent the chief executive officer and the chief financial officer from overriding the internal control system and (2) our board of directors has determined that our audit committee does not have an independent “financial expert” as such term is defined under federal securities law. We do not believe that these material weaknesses have resulted in deficient financial reporting because both the chief executive officer and the chief financial officer are aware of their responsibilities under the SEC’s reporting requirements and they both personally certify our financial reports.

Management’s Report on Internal Control over Financial Reporting

Accordingly, while we have identified material weaknesses in our system of internal control over financial reporting, we believe we have taken reasonable steps to ascertain that the financial information contained in this report is in accordance with generally accepted accounting principles. Our management has determined that current resources would be appropriately applied elsewhere and when resources permit, it will address and remediate material weaknesses through implementing various controls or changes to controls. At such time as we have additional financial resources available to us, we intend to enhance our controls and procedures. We will not be able to assess whether the steps we intend to take will fully remedy the material weakness in our internal control over financial reporting until we have fully implemented them and sufficient time passes in order to evaluate their effectiveness.

Material weaknesses assessed by our management were (1) we have not implemented measures that would prevent the chief executive officer and the chief financial officer from overriding the internal control system and (2) our board of directors has determined that our audit committee does not have an independent “financial expert” as such term is defined under federal securities law. We do not believe that these material weaknesses have resulted in deficient financial reporting because both the chief executive officer and the chief financial officer are aware of their responsibilities under the SEC’s reporting requirements and they both personally certify our financial reports.

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A control system, no matter how well conceived or operated, can provide only reasonable, not absolute assurance that the objectives of the control system are met under all potential conditions, regardless of how remote, and may not prevent or detect all errors and all fraud. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within the Company have been prevented or detected. Our internal control over financial reporting is designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.

Limitations on the Effectiveness of Controls

Our disclosure controls and procedures are designed to provide reasonable, not absolute, assurance that the objectives of our disclosure control system are met. Because of inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues, if any, within a company have been detected.

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Changes in Internal Control over Financial Reporting

There have been no changes in our internal controls over financial reporting identified in connection with the evaluation required by paragraph (d) of Securities Exchange Act Rule 13a-15 or Rule 15d-15 that occurred in the ~~three~~six months ended ~~June~~September 30, 2014 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

Auditor’s Report on Internal Control over Financial Reporting

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

PART II ~~– OTHER INFORMATION~~

ITEM 1. LEGAL PROCEEDINGS

None.

ITEM 1A. RISK FACTORS

Not applicable.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

During the three months ended ~~June~~September 30, 2014, there was no modification of any instruments defining the rights of holders of the Company’s common stock and no limitation or qualification of the rights evidenced by the Company’s common stock as a result of the issuance of any other class of securities or the modification thereof.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

None.

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ITEM 6. EXHIBITS

Exhibit #		Exhibit Description
31.1		Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and Rule 13a-14 of the Exchange Act of 1934
32.1		Certification of the Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101 **		XBRL Data Files

EXHIBIT INDEX


Exhibit #		Exhibit Description

31.1		Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and Rule 13a-14 of the Exchange Act of 1934

32.1		Certification of the Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted 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.DEF **		XBRL Taxonomy Extension Definition Linkbase Document

101.LAB **		XBRL Taxonomy Extension Label Linkbase Document

101.PRE **		XBRL Taxonomy Extension Presentation Linkbase Document

__________

** XBRL (Extensible Business Reporting Language) information is furnished and is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

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SIGNATURES

~~Pursuant~~In toaccordance ~~the~~with ~~requirements~~Section 13 or 15(d) 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.

	FIRST XERIS CORP.
Date: July 16, 2014	By:	/s/ David Mullins
Date: November 3, 2014	By:	/s/ David Mullins
		David Mullins, President, Chief Executive Officer, Chief Financial Officer, Principal Accounting Officer, Secretary, Treasurer, Director

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Filing Compare · FIRST XERIS CORP.