SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

For the Quarterly period ended ~~October 31,~~ ~~2015~~April 30, 2016

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Commission File No. 333-203471

ZIWIRA, INC.

(Exact Name of Small Business Issuer as specified in its charter)

~~Delaware~~	~~36-4803614~~Delaware		36-4803614
(State or other jurisdiction incorporation or organization)	~~(IRS Employer File Number)~~	(IRS Employer File Number)
445 Park Avenue
9th Floor
New York, NY	10022
(Address of principal executive offices)	(zip code)
(800)-953-6593
(Registrant’s telephone number, including area code

(800)-953-6593

(Registrant’s telephone number, including area code)

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

Indicate by check mark whether the registrant has submitted electronically 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(Section 232.405 of this chapter) during the preceding 12 months(or such shorter period that the registrant was required to submit and post such files. Yes ☐ No ☒

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

Large accelerated filer ☐	Accelerated filer ☐
Non-accelerated filer ☐ (Do not check if a smaller reporting company)	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 ☐ No ☒

As of ~~December~~August 159, ~~2015~~2016, registrant had outstanding 5557,~~000~~235,000 ~~shares~~ shares of the registrant’s common stock.

FORM 10-Q

ZWIRIA, INC.

TABLE OF CONTENTS

PART I FINANCIAL INFORMATION			PAGE
Item 1.	Financial Statements for the period ended ~~October~~April 3130, ~~2015~~2016		3
		Balance Sheets (Unaudited)	3
		Statements of Operations (Unaudited)	4
		Statement of Cash Flows (Unaudited)	5
		Notes to Unaudited Financial Statements	6
Item 2.	Management’s Discussion and Analysis and Plan of Operation		109
Item 3.	Quantitative and Qualitative Disclosures About Market Risk		18
Item 4.	Controls and Procedures		18
Item 4T.	Controls and Procedures		18
PART II OTHER INFORMATION
Item 1.	Legal Proceedings		1819
Item 1A.	Risk Factors		1819
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds		19
Item 3.	Defaults Upon Senior Securities		19
Item 4.	Mine Safety Disclosures		19
Item 5.	Other Information		19
Item 6.	Exhibits		20
Signatures			21

ZIWIRA, INC.

BALANCE SHEETS

(UNAUDITED)

	October 31,			January 31,
	April 30,			January 31,
	2015			2015
	2016			2016
ASSETS
Long term assets:
Current assets:
Intangible assets - website	$	539,154		$	—
Cash	$	8,029		$	17,816
Deferred offering costs		17,500			—
Total current assets		8,029			17,816
Total assets	$	556,654		$	—
Property and equipment, net		771			—
Intangible assets - website, net		449,294			494,224
Total assets	$	458,094		$	512,040
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Accounts payable	$	417,~~210~~249		$	~~350~~13,560
Accrued interest payable – related party		1,970			—
Accounts payable - related party		10,000			10,000
Total current liabilities		6,180			350
Advances from shareholders		34,619			—
Accrued interest payable - related party		31,019			16,248
Total current liabilities		92,887			39,808
Long-term liabilities:
Convertible note – related party		599,060			—
Convertible note - related party		599,060			599,060
Total long-term liabilities		599,060			—599,060
Total liabilities		~~605~~691,~~240~~947			~~350~~638,868
Stockholders’ deficit:
Common stock, $0.0001 par value, 250,000,000 shares authorized; 100,000,000 and 99,200,000 shares issued and outstanding at October 31, 2015 and January 31, 2015, respectively		10,000			9,920
Common stock, $0.0001 par value, 250,000,000 shares authorized; 57,235,000 shares issued and outstanding as of April 30, 2016 and 57,130,000 shares issued and outstanding as of January 31, 2016		5,724			5,713
Additional paid-in capital		(39,004	)		(9,920	)
Additional paid-in-capital		747,879			711,140
Accumulated deficit		(19988,~~582~~212	)		(~~350~~843,681	)
Total stockholders’ deficit		(48,586	)		(350	)
Accumulated other comprehensive income		756			—
Total liabilities and stockholders’ deficit	$	556,654		$	—
Total stockholders’ deficit		(233,853	)		(126,828	)
Total liabilities and stockholders’ deficit	$	458,094		$	512,040

The accompanying notes are an integral part of these unaudited financial statements.

ZIWIRA, INC.

STATEMENTS OF OPERATIONS

(UNAUDITED)

	For the Nine Months Ended October 31,			For the Three Months Ended October 31,
	For the Three Months Ended April 30,
	2015			2015
	2016			2015
Operating expenses:
General and administrative	$	17129,~~262~~760		$	29,~~607~~328
Total operating expenses		17129,~~262~~760			29,~~607~~328
Loss from operations		(17129,~~262~~760	)		(29,~~607~~328	)
Other expense
Interest expense - related party		(114,~~970~~771	)		~~(1,970~~—	)
Total other expense		(114,~~970~~771	)		~~(1,970~~—	)
Loss before income taxes		(19144,~~232~~531	)		(49,~~577~~328	)
Income taxes		—			—
Net loss	$	(19144,~~232~~531	)	$	(49,~~577~~328	)
Net loss per common share, basic and diluted	$	(0.00	)	$	(0.00	)
Weighted average number of common shares outstanding
Basic and diluted		9957,~~960~~200,~~145~~924			~~100~~99,~~000~~880,~~000~~435

The accompanying notes are an integral part of these unaudited financial statements.

ZIWIRA, INC.

STATEMENT OF CASH FLOWS

(UNAUDITED)

	For the Nine Months Ended October 31, 2015
	For the Three Months Ended April 30,
Cash flows from operating activities:
	2016			2015
Net loss	$	(19,232	)
Cash flows from operating activities:
Adjustments to reconcile net loss to net cash used in operating activities:
Net loss	$	(144,531	)	$	(9,328	)
Expenses paid by founders		11,902
Adjustments to reconcile net loss to net cash used in operating activities:
Common stock issued for services		1,500
Depreciation expense		66			—
Changes in operating assets and liabilities:
Amortization expense		44,930			—
Accounts payable		3,860
Expenses paid by founders		—			7,828
Accrued interest payable - related party		1,970
Common stock issued for services		—			1,500
Net cash used in operating activities		—
Changes in operating assets and liabilities:
Net increase in cash		—
Accounts payable		3,689			—
Cash at beginning of period		—
Accrued interest payable - related party		14,771			—
Cash at end of period	$	—
Net cash used in operating activities		(81,075	)		—
Supplemental disclosures of cash flow information:
Cash flows from investing activities:
Cash paid during the period for:
Purchases of equipment		(837	)		—
Interest	$	—
Net cash used in investing activities		(837	)		—
Income taxes		—
Cash flows from financing activities:
Non-cash investing and financing activities:
Advances from shareholders		34,619			—
Related party convertible note issued for acquisition of
Issuance of common shares for cash		36,750			—
Intangible asset - website	$	539,154
Net cash provided by financing activities		71,369			—
Related party convertible note issued for accrued
Effect of exchange rates on cash		756			—
shareholder distribution		59,906
Net (decrease) increase in cash		(9,787	)		—
Deferred offering costs paid by founders		15,000
Cash at beginning of period		17,816			—
Common stock issued for deferred offering costs		2,500
Cash at end of period	$	8,029		$	—
Supplemental disclosures of cash flow information:
Cash paid during the period for:
Interest	$	—		$	—
Income taxes	$	—		$	—
Non-cash investing and financing activities:
Deferred offering costs paid by founders	$	—		$	10,000
Common stock issued for deferred offering costs	$	—		$	2,500

The accompanying notes are an integral part of these unaudited financial statements.

ZIWIRA, INC.

NOTES TO THE FINANCIAL STATEMENTS

(UNAUDITED)

NOTE 1 – ORGANIZATION AND PRINCIPAL ACTIVITIES

Ziwira Inc. (“Ziwira” or “Company”) was established on January 21, 2015 in the State of Delaware. The Company currently has authorized 250,000,000 shares of common stock, par value $0.0001. The Company intends to operate an online portal for green industry topics, products and services. The Company has acquired a web-based platform that acts as a green energy portal, where users can exchange ideas and information, and can also buy and sell environmentally friendly services and products. The Company plans to receive fees for advertisement from users and a commission when products or services are purchased on the platform between users.

The Company’s current business plans include developing its online platform, in order to feature information, user services and products, and also grow its user base. The Company’s immediate plan is to generate revenue by way of receiving commissions and subscription fees from users, with the goal of becoming a one stop shop of information, products and services in the green industry. The Company intends to provide the platform whereby green information, products and services may be shared, bought and sold between users. The terms website, platform, marketplace and portal are used interchangeably in this prospectus.

NOTE 2 – BASIS OF PRESENTATION AND GOING CONCERN

The ~~interim unaudited~~ financial statements as ofare ~~October~~presented ~~31, 2015, and for the three and nine months ended October 31, 2015 have been prepared~~ in ~~accordance with accounting principles generally accepted in the~~ United States ~~for~~dollars interim financial information on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown(“USD”). The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. They do not include all of the information and footnotes required by GAAP for complete financial statements. Therefore, these financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto for period from inception through January 31, 2015 filed in a Form S-1.

The Company operates in one segment in accordance with accounting guidance Financial Accounting Standards Board (“FASB”) ASC Topic 280, Segment Reporting. Our Chief Executive Officer has been identified as the chief operating decision maker as defined by FASB ASC Topic 280.

The Accounting Standards Codification (“Codification” or “ASC”) is the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities in the preparation of financial statements in accordance with generally accepted accounting principles in the United States (“GAAP”).

The interim unaudited financial statements as of April 30, 2016, and for the three months ended April 30, 2016 have been prepared in accordance with accounting principles generally accepted in the United States for interim financial information on the same basis as the annual financial statements and in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary to present fairly the Company’s financial position, results of operations and cash flows for the periods shown. The results of operations for such periods are not necessarily indicative of the results expected for a full year or for any future period. They do not include all of the information and footnotes required by GAAP for complete financial statements. Therefore, these financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto for the year ended January 31, 2016 filed in a Form 10-K on July 13, 2016.

Going Concern

The accompanying ~~financial~~unaudited ~~statements~~interim financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the ~~realization~~ realization of assets and satisfaction of liabilities in the normal course of business. The Company had ana ~~accumulated~~ working capital deficit of $1984,~~582~~858 and $~~350~~21,992 at ~~October~~April 3130, ~~2015~~2016 and January 31, ~~2015~~2016, respectively, had a net ~~loss~~ losses of $19144,~~232~~531 and $9,328 for the ~~nine~~three months ended ~~October~~April 3130, 2016 and 2015, respectively, with no revenue earned, and a lack of operational history. These matters, among others, raise substantial doubt about our ability to continue as a going concern.

While the Company is attempting to commence operations and generate revenues, the Company’s cash position may not be significant enough to support the Company’s daily operations. Management intends to raise additional funds by way of a public or private offering. Management believes that the actions presently being taken to further implement its business plan and generate revenues provide the opportunity for the Company to continue as a going concern. While the Company believes in the viability of its strategy to generate revenues 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 the Company’s ability to further implement its business plan and generate revenues.

The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

This summary of significant accounting policies of the Company is presented to assist in understanding the Company’s financial statements. The financial statements and notes are representations of the Company’s management, which is responsible for their integrity and objectivity. These accounting policies conform to GAAP and have been consistently applied in the preparation of the financial statements.

~~Intangible~~NOTE ~~Assets~~3 – INTANGIBLE ASSETS

Acquired intangible assets other than goodwill are amortized over their useful lives unless the lives are determined to be indefinite. Acquired intangible assets are carried at cost, less accumulated amortization. For intangible assets purchased in a business combination or received in a nonmonetary exchange, the estimated fair values of the assets received (or, for non-monetary exchanges, the estimated fair values of the assets transferred if more clearly evident) are used to establish the cost basis, except when neither of the values of the assets received or the assets transferred in non-monetary exchanges are determinable within reasonable limits. Valuation techniques consistent with the market approach, income approach and/or cost approach are used to measure fair value. Amortization of finite-lived intangible assets is computed over the useful lives of the respective assets.

As of October 31, 2015, the Company has recognized $539,154 as intangible asset – website representing the historical carryover basis in a website acquired from a majority owner of the Company (see Note 4 and 5).

Long-lived Assets

The Company’s long-lived assets and other assets (consisting of purchased intangible assets with finite useful lives) are reviewed for impairment annually in accordance with the guidance of the FASB Topic ASC 360, Property, Plant, and Equipment, and FASB ASC Topic 205 Presentation of Financial Statements. The Company tests for impairment losses on long-lived assets used in operations whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability of an asset to be held and used is measured by a comparison of the carrying amount of an asset to the future undiscounted cash flows expected to be generated by the asset. If such asset is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds its fair value. Impairment evaluations involve management’s estimates on asset useful lives and future cash flows. Actual useful lives and cash flows could be different from those estimated by management which could have a material effect on our reporting results and financial positions. Fair value is determined through various valuation techniques including discounted cash flow models, quoted market values and third-party independent appraisals, as considered necessary. Through October 31, 2015, the Company had not experienced any impairment losses.

Derivative Financial Instruments

The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, the Company uses a Black-Scholes option pricing model, in accordance with ASC 815-15 “Derivative and Hedging” to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date.

Beneficial Conversion Features

The intrinsic value of a beneficial conversion feature inherent to a convertible note payable, which is not bifurcated and accounted for separately from the convertible note payable and may not be settled in cash upon conversion, is treated as a discount to the convertible note payable. This discount is amortized over the period from the date of issuance to the date the note is due using the effective interest method. If the note payable is retired prior to the end of its contractual term, the unamortized discount is expensed in the period of retirement to interest expense. In general, the beneficial conversion feature is measured by comparing the effective conversion price, after considering the relative fair value of detachable instruments included in the financing transaction, if any, to the fair value of the common shares at the commitment date to be received upon conversion.

NOTE 4 – INTANGIBLE ASSETS

Pursuant to an Asset Purchase Agreement dated October 24, 2015, the Company acquired all of the rights, title, and interest in the Company’s Internet Portal from an entity controlled by the Company’s previous CEO, Dliar Adam Merza, who at the time of acquisition was a majority shareholder of the Company, in exchange for a convertible note payable (see Note 5). The asset acquisition was accounted for as a purchase of assets in accordance with ASC 805-10-55-4. The Company treated this transaction as an acquisition of assets under common control and as such the asset is accounted for using the historical carryover basis under US GAAP which is $539,154. The excess cost of $59,906 was accounted for as an accrued distribution to the stockholder.

ASC 350-50 requires expensing of all ~~costs~~ costs of the preliminary project stage and the training and application maintenance stage and the capitalization of all internal or external direct costs incurred during the application and infrastructure development stage. Upgrades or enhancements that add ~~functionality~~ functionality are capitalized while other costs during the operating stage are expensed as incurred. The Company evaluated the historical carry over cost under ASC 350-50 and accounted for $539,154 as intangible assets which are considered to have an estimated life of three years. The total net book value of the intangible asset as of ~~October~~April 3130, ~~2015~~2016 is $~~539~~449,~~154~~294.

7The Company recorded amortization expense of $44,930 for the three months ended April 30, 2016 and $44,930 for the year ended January 31, 2016 as the Company has launched its website and begun to market its products.

Intangible assets consisted of the following:

	Estimated life	~~October~~April 3130, ~~2015~~2016			January 31, ~~2015~~2016
Internet Portal	3 years	$	539,154		$	—539,154
		$	539,154		$	—
Accumulated amortization			(89,860	)		(44,930	)
		$	449,294		$	494,224

NOTE 54 – Convertible Promissory Note – RELATED PARTY

On October 24, 2015, the Company issued a convertible promissory note in the principal amount of $599,060 for the purchase of the Company’s Internet Portal from the Company’s former CEO, Dliar Adam Merza, who as of the date of purchase was considered to be a majority shareholder the Company. The convertible promissory note bears interest at 10% per annum and is due and payable in two years. The holder of this note has the right, at the holder’s option, upon the consummation of a sale of all or substantially all of the equity interest in the Company or private placement transaction of the Company’s equity securities or securities convertible into equity securities, exclusive of the conversion of this note or any similar notes, to convert the principal amount of this note, in whole or in part, plus any interest which accrues hereon, into fully paid and nonassessable shares at a conversion price of $0.35 per share. The shares issued to the holder of this note on conversion shall have the same rights, preferences, privilege, and restrictions as any other common shares issued. The principle balance due at ~~October~~April 3130, ~~2015~~2016 is $599,060 and the accrued interest payable to related party is $131,~~970~~019.

The Company analyzed the conversion option in the notes for derivative accounting treatment under ASC Topic 815, “Derivatives and Hedging,” and determined that the instrument does not qualify for derivative accounting. The Company therefore performed an analysis to determine if the conversion option was subject to a beneficial conversion feature and determined that the instrument does not have a beneficial conversion feature.

NOTE 65 – stockHOLDERS’ DEFICIT

OnDuring ~~February 22, 2015,~~ the ~~Company~~three ~~entered into~~months anended ~~agreement~~April ~~with an unrelated third party~~30, ~~pursuant to which~~ 2016, the Company ~~will~~issued ~~be provided with outsourced accounting solutions for 300~~105,000 shares of ~~restricted~~ common stock, ~~valued~~for ataggregate gross proceeds of $136,~~500~~750 ~~(based~~to onFiras ~~the~~Khaleel ~~fair~~Al ~~value~~Haddad, of the ~~services~~Company’s CEO. onMr. ~~the~~Al ~~date~~Haddad ofsubsequently ~~grant) and~~transferred ~~$2,000~~these ~~cash~~shares to other individuals.

OnNOTE ~~February~~6 4,– ~~2015, the Company entered~~Related ~~into~~Party anTransactions agreement with an unrelated third party, pursuant to which the Company will be provided with outsourced legal services for 500,000 shares of restricted common stock, valued at $2,500 (based on the fair value of the services on the date of grant) and $10,000 cash. The fair value of these shares and the cash paid were recognized as deferred offering costs.

~~NOTE~~On 7March 23, 2015, Allan Bradley (“Bradley”) resigned from his positions as CEO and director of the Company. Through December 31, 2015, Bradley was engaged as a consultant to the Company compensated under a verbal agreement at an hourly rate of $215. As of April 30, 2016, there was $10,000 due and outstanding in accounts payable – ~~Related~~related party to Bradley under this verbal agreement. On December ~~Party~~15, ~~Transactions~~2015, the Company entered into a consulting agreement with Bradley to manage the Company’s global operations. The Company paid consulting fees of $30,000 for the three months ended April 30, 2016, incurred consulting fees of $30,000 for the three months ended April 30, 2016, and had an accounts payable – related party balance of $10,000 as of April 30, 2016 (see Note 7).

On March 23, 2015, Allan Bradley resigned from his positions as CEO and director of the Company. Allan Bradley is currently engaged as a consultant to the company compensated under a verbal agreement at an hourly rate of $215. As of October 31, 2015, there was no outstanding payable to Mr. Bradley.7

On ~~March~~October 2324, 2015, the Company issued a convertible promissory note in the principal amount of $599,060 for the purchase of the Company’s Internet Portal from the Company’s former CEO, Dliar Adam Merza ~~was~~, ~~appointed~~who as ~~Chief~~of ~~Executive~~the ~~officer~~date ~~and~~of ~~director~~purchase was considered to be a majority shareholder of the Company, (see Note 3 and ~~Firas~~4). ~~Khaleel~~The ~~Al-Haddad~~principal ~~was~~balance ~~appointed~~due as ~~Chief~~of ~~Operating Officer~~April 30, 2016 and ~~director~~January of31, 2016 is $599,060 and the ~~Company~~accrued interest payable to related party is $31,019 and $16,248, respectively.

OnDuring ~~October~~the ~~24,~~three ~~2015~~months ended April 30, 2016, the Company issued a ~~convertible~~105,000 ~~promissory~~shares ~~note~~of incommon ~~the~~stock ~~principal~~for ~~amount~~aggregate gross proceeds of $~~599~~36,~~060~~750 ~~for~~to ~~the~~Firas ~~purchase~~Khaleel ofAl ~~the~~Haddad, ~~Company’s Internet Portal from~~ the Company’s ~~former~~ CEO,. ~~Dliar~~Mr. ~~Adam~~Al ~~Merza,~~Haddad ~~who~~subsequently astransferred ofthese ~~the~~shares ~~date of purchase was considered~~ to beother ~~a majority shareholder of the Company (see Note 4 and 5)~~individuals.

~~The~~From ~~Company~~time ~~has~~to ~~not~~time, ~~yet~~the ~~established a~~Company ~~bank~~borrows ~~account.~~funds from ~~All~~the Company’s ~~expenses~~CEO ~~are~~and ~~paid~~a bymember of the ~~former~~Company’s ~~sole~~Board ~~officer~~of ~~and~~Directors (“Director”) onfor ~~behalf~~working capital purposes. As of April 30, 2016, the Company. ~~The~~received ~~former~~advances ~~sole officer~~totaling $34,619 and ~~Director~~no ~~paid~~repayments. Advances ~~$26,902~~are non-interest bearing and due on ~~behalf~~demand. ofThese ~~the~~loans ~~Company~~and ~~during~~advances ~~the~~from ~~nine~~our ~~months~~CEO ~~ended~~and ~~October~~Director ~~31,~~were ~~2015.~~not ~~$15~~made pursuant to any loan agreements or promissory notes,~~000~~ ~~was~~nor ~~recognized as~~will aany ~~deferred~~future ~~offering~~loans ~~costs~~and ~~assets~~advances from our CEO and ~~$11,902~~Director ~~was~~be ~~recognized~~made aspursuant ~~general~~to loan ~~and~~agreements ~~administrative~~or ~~expenses~~promissory notes.

NOTE 87 – COMMITMENTS AND CONTINGENCIES

Consulting Agreement

On December 15, 2015, the Company entered into a consulting agreement with Bradley to manage the Company’s global operations. The agreement is effective from January 1, 2016 and continues for 24 months. The Company agreed to pay Bradley a monthly consulting fee of $10,000 for the first six (6) months and $13,250 per month for each month thereafter. In addition, should the Company achieve monthly revenues of $425,000, Bradley’s monthly consulting fee will increase to $17,500 and Bradley will be issued 500,000 shares of the Company’s common stock. The Company paid consulting fees of $30,000 for the three months ended April 30, 2016, incurred consulting fees of $30,000 for the three months ended April 30, 2016, and had an accounts payable – related party balance of $10,000 as of April 30, 2016.

Operating Lease

OnIn ~~February~~January 122016, ~~2015,~~ the Company entered into a a month-to-month lease for ~~its~~ office space in Toronto, Canada. The rent is ~~$119~~5,225 CAD per month (or approximately $3,850 USD).

~~The~~On ~~Company~~February ~~had~~12, ~~rent~~2015, ~~expense~~the ofCompany ~~$1,071~~entered ~~for~~into ~~the~~a ~~nine~~month-to-month ~~months~~lease ~~ended~~for ~~October~~its 31office space in New York, ~~2015~~New York. The rent is $119 per month.

8The Company had rent expense totaling $11,615 and $357 for the three months ended April 30, 2016 and 2015, respectively.

Legal

The Company is not involved in any legal matters arising in the normal course of business. While incapable of estimation, in the opinion of the management, the individual regulatory and legal matters in which it might involve in the future are not expected to have a material adverse effect on the Company’s financial position, results of operations, or cash flows.

NOTE 98 – SUBSEQUENT EVENTS

OnSubsequent ~~November~~to 12April 30, ~~2015~~2016, ~~Dliar~~the ~~Adam~~Company’s ~~Merza resigned from his positions as~~ CEO and ~~director~~a ofDirector advanced ~~the~~an ~~Company.~~additional ~~In conjunction with his resignation~~$92,500 ~~Mr. Merza returned 45,000,000 shares of~~ the Company’s ~~common stock~~ for $0working ~~consideration~~capital purposes.

On November 3, 2015, the Company issued 2,000,000 shares of the Company’s common stock to a new director, Haidar Al-Saadi, for director fees, valued at $10,000 (based on fair value of the shares for services).8

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

SELECTED FINANCIAL DATA

The following table summarizes our ~~selected~~ selected financial data for the periods and as of the dates indicated. Our selected ~~statement of operations data for the period from January 21, 2015 (inception) to January 31, 2015, and our selected~~ balance sheet data as of January 31, ~~2015~~2016, has been ~~derived~~ derived from our audited financial statements. Our selected statements of operations data for the three ~~and nine~~ months ended ~~October~~April 3130, ~~2015~~2016 and our selected balance sheet data as of ~~October~~April 3130, ~~2015~~2016, have been derived from our unaudited interim financial statements included in this filing. The unaudited interim financial statements have been prepared on the same basis as the annual audited financial statements and, in the opinion of management, reflect all adjustments, which include only normal recurring adjustments, necessary for a fair presentation of the information for the periods presented. Our financial statements are prepared and presented in accordance with generally accepted accounting principles in the United States. Our historical results are not necessarily indicative of the results to be expected for any future periods. Our selected financial data should be read together with the section entitled “Management’s Discussion and Analysis of Financial Condition and Results of Operations” and with our financial statements and their related notes, which are included elsewhere in this ~~prospectus~~filing.

	For the Nine Months Ended October 31,			For the Three Months Ended October 31,			From Inception (January 21, 2015) through January 31,
	For the Three Months Ended April 30,
	2015			2015			2015
	2016			2015
	(unaudited)			(unaudited)
Operating expenses:
Operating expenses:
General and administrative	$	129,760		$	9,328
General and administrative	$	17,262		$	2,607		$	350
Total operating expenses		129,760			9,328
Total operating expenses		17,262			2,607			350
Loss from operations		(129,760	)		(9,328	)
Loss from operations		(17,262	)		(2,607	)		(350	)
Other expense
Other expense
Interest expense - related party		(14,771	)		—
Interest expense - related party		(1,970	)		(1,970	)		—
Total other expense		(14,771	)		—
Total other expense		(1,970	)		(1,970	)		—
Loss before income taxes		(144,531	)		(9,328	)
Loss before income taxes		(19,232	)		(4,577	)		(350	)
Income taxes		—			—
Income taxes		—			—			—
Net loss	$	(144,531	)	$	(9,328	)
Net loss	$	(19,232	)	$	(4,577	)	$	(350	)
Net loss per common share, basic and diluted	$	(0.00	)	$	(0.00	)
Net loss per common share, basic and diluted	$	(0.00	)	$	(0.00	)	$	(0.00	)
Weighted average number of common shares outstanding
Weighted average number of common shares outstanding
Basic and diluted		57,200,924			99,880,435
Basic and diluted		99,960,145			100,000,000			99,200,000

	October 31,			January 31,
	2015			2015
ASSETS
Long term assets:
Intangible assets – website	$	539,154		$	—
Deferred offering costs		17,500			—
Total assets	$	556,654		$	—
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Accounts payable	$	4,210		$	350
Accrued interest payable – related party		1,970			—
Total current liabilities		6,180			350
Long-term liabilities:
Convertible note – related party		599,060			—
Total long-term liabilities		599,060			—
Total liabilities		605,240			350
Stockholders’ deficit:
Common stock, $0.0001 par value, 250,000,000 shares authorized; 100,000,000 and 99,200,000 shares issued and outstanding at October 31, 2015 and January 31, 2015, respectively		10,000			9,920
Additional paid-in capital		(39,004	)		(9,920	)
Accumulated deficit		(19,582	)		(350	)
Total stockholders’ deficit		(48,586	)		(350	)
Total liabilities and stockholders’ deficit	$	556,654		$	—

	April 30,			January 31,
	2016			2016

ASSETS
Current assets:
Cash	$	8,029		$	17,816
Total current assets		8,029			17,816

Property and equipment, net		771			—
Intangible assets - website, net		449,294			494,224
Total assets	$	458,094		$	512,040

LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Accounts payable	$	17,249		$	13,560
Accounts payable - related party		10,000			10,000
Advances from shareholders		34,619			—
Accrued interest payable - related party		31,019			16,248
Total current liabilities		92,887			39,808
Long-term liabilities:
Convertible note - related party		599,060			599,060
Total long-term liabilities		599,060			599,060
Total liabilities		691,947			638,868

Stockholders’ deficit:
Common stock, $0.0001 par value, 250,000,000 shares authorized;
57,235,000 shares issued and outstanding as of April 30, 2016 and 57,130,000 shares issued and outstanding as of January 31, 2016		5,724			5,713
Additional paid-in-capital		747,879			711,140
Accumulated deficit		(988,212	)		(843,681	)
Accumulated other comprehensive income		756			—
Total stockholders’ deficit		(233,853	)		(126,828	)
Total liabilities and stockholders’ deficit	$	458,094		$	512,040

MANAGEMENT’S DISCUSSION AND ANALYSIS OF

FINANCIAL CONDITION AND RESULTS OF OPERATIONS

You should read the following discussion and analysis of our financial condition and results of operations together with the section entitled “Selected Financial Data” and our financial statements and related notes included elsewhere in this Information Statement. Some of the information contained in this discussion and analysis or set forth elsewhere in this Information Statement, including information with respect to our plans and strategy for our business and related financing, includes forward-looking statements that involve risks and uncertainties. See “Cautionary Note Regarding Forward-Looking Statements.” Our actual results may differ materially from those described below. You should read the “Risk Factors” section of this Information Statement for a discussion of important factors that could cause actual results to differ materially from the results described in or implied by the forward-looking statements contained in the following discussion and analysis.

Overview

Ziwira, Inc. (“we” “our”or “us”) was established on January 21, 2015 in the State of Delaware.

We are an eco-focused platform for all environmental wants, products and information. We intend to develop an online marketplace and mediatory trading platform that bundles environmental topics for eco-products and services, connecting buyers and sellers with environmental products and people.

We intend for our portal to contain an unmatched wealth of ecologic and sustainable traders, the latest technology developments, industry-related information and resources, like publications, events, articles, job postings, press releases and eco news, ensuring that professionals use us as a professional tool and keep coming back to stay in touch with what is happening in the industry.

Partners will acquire a package that includes the following features and benefits:

•· Full access to Open Opportunity Notices for buying organizations

•· Unlimited preview and download of the tender documents posted by us and other buying organizations

•· Free Notification of Amendments

•· Free Automatic Delivery of Amendments

•· 6 free Opportunity Matching profile

•· Free delivery of Opportunity Matching results (email, fax or online)

•· Low fixed annual pre-paid subscription fee

•· E-bid Submission: Suppliers have the option to submit their bid to the buyer electronically

We are currently located in New York, New York, and have an office in Toronto Canada, and will expand to have offices in the Middle East as well as in key economic hubs around the globe, including Japan, the United Kingdom, the United States, India, Russia and China.

On January 21, 2015 our articles of incorporation were adopted. Pursuant to the articles of incorporation, we are authorized to issue 250,000,000 shares of common stock, each having a par value of $0.0001, with each share of common stock entitled to one vote for all matters on which a shareholder vote is required or requested.

Recent Developments

Advances from Shareholders

From time to time, we borrow funds from our CEO and a member of our Board of Directors (“Director”) for working capital purposes. During the three months ended April 30, 2016, we received advances totaling $34,619 and no repayments. Advances are non-interest bearing and due on demand. These loans and advances from our CEO and Director were not made pursuant to any loan agreements or promissory notes, nor will any future loans and advances from our CEO and Director be made pursuant to loan agreements or promissory notes. Subsequent to April 30, 2016, the Company’s CEO and a Director advanced an additional $92,500 for working capital purposes.

Common Stock

OnIn ~~November~~February ~~12,~~and ~~2015~~March 2016, ~~Dliar~~we ~~Adam~~issued ~~Merza resigned~~105,000 ~~from~~shares ~~his~~of ~~positions~~common asstock for ~~our~~aggregate ~~CEO~~gross ~~and~~proceeds aof ~~director.~~$36,750 Into ~~conjunction~~Firas ~~with~~Khaleel ~~his~~Al ~~resignation~~Haddad, the Company’s CEO. Mr. ~~Merza~~Al ~~returned~~Haddad ~~45,000,000~~subsequently ~~shares~~transferred ofthese ~~our~~shares ~~common~~to ~~stock~~other ~~for $0 consideration~~individuals.

OnIn ~~November~~December 3, 2015 and January 2016, we issued 2 130,000~~,000~~ shares of our common stock tofor aaggregate ~~director,~~gross ~~Haidar~~proceeds ~~Al-Saadi~~of $45,500 ~~for~~to ~~director~~Firas ~~fees~~Khaleel Al Haddad, ~~valued~~our atCEO. ~~$10,000~~Mr. ~~(based~~Al onHaddad ~~fair~~subsequently transferred ~~value~~these shares ~~for services)~~to four individuals.

On February 22, 2015, we entered into an agreement with an unrelated third party, pursuant to which we will be provided with outsourced accounting solutions for 300,000 shares of restricted common stock, valued at $1,500 (based on the fair value of the services on the date of grant) and $2,000 cash.

On November 12, 2015, Dliar Adam Merza resigned from his positions as our CEO and a director. In conjunction with his resignation, Mr. Merza returned 45,000,000 shares of our common stock for $0 consideration and were retired by us.

On November 3, 2015, we issued 2,000,000 shares of our common stock to a director, Haidar Al-Saadi, for director fees, valued at $700,000 (based on current sales of common stock).

On February 4, 2015, we entered into an agreement with an unrelated third party, pursuant to which we will be provided with outsourced legal services for 500,000 shares of restricted common stock, valued at $2,500 (based on the fair value of the services on the date of grant) and $10,000 cash. The fair value of these shares and the cash paid were accounted as stock issued for deferred offering costs which were expensed during the year ended January 31, 2016.

On January 21, 2015, we issued 99,200,000 restricted common shares to founder’s, recorded at par value of $9,920. The issuance was an isolated transaction not involving a public offering pursuant to Section 4(2) of the Securities Act of 1933.

On January 21, 2015, our articles of incorporation were adopted. Pursuant to the articles of incorporation, we are authorized to issue 250,000,000 shares of common stock, each having a par value of $0.0001, with each share of common stock entitled to one vote for all matters on which a shareholder vote is required or requested.

Consulting Agreement

On December 15, 2015, the Company entered into a consulting agreement with Allan Bradley (“Bradley”), a founder, to manage our global operations. The agreement is effective from January 1, 2016 and continues for 24 months. We agreed to pay Bradley a monthly consulting fee of $10,000 for the first six (6) months and $13,250 per month for each month thereafter. In addition, should we achieve monthly revenues of $425,000, Bradley’s monthly consulting fee will increase to $17,500 and Bradley will be issued 500,000 shares of our common stock. We paid consulting fees of $30,000 for the three months ended April 30, 2016, incurred consulting fees of $30,000 for the three months ended April 30, 2016, and had an accounts payable – related party balance of $10,000 as of April 30, 2016.

Limited Operating History; Need for Additional Capital

There is no historical financial information about us on which to base an evaluation of our performance. To date, we have not generated any revenues from 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 limited capital resources, and possible cost overruns due to increases in the cost of services. To become profitable and competitive, we must receive additional capital. We have no assurance that future financing will materialize. If that financing is not available we may be unable to continue operations.

Overview

The following Management’s Discussion and Analysis (“MD&A”) or Plan of Operations includes the following sections:

•· Plan of Operations

•· Results of Operations

•· Liquidity and Capital Resources

•· Capital Expenditures

•· Going Concern

•· Critical Accounting Policies

•· Off-Balance Sheet Arrangements

Plan of Operations

We have ~~not~~ not begun our planned principal operations. Operating revenues are expected to be significant in fiscal year ~~2016~~2017 as we continue to develop our online marketplace and mediatory trading platform that bundles environmental topics for eco-products and services, connecting buyers and sellers with environmental products and people, and look to expand beyond the Middle East.

~~At October 31, 2015 and January 31, 2015 we had no cash.~~12

At April 30, 2016 and January 31, 2016, we had minimal cash.

How We Generate Revenue

We expect to recognize revenues in accordance with the guidelines of the Securities and Exchange Commission (“SEC”) Staff Accounting Bulletin (“SAB”) No. 104 “Revenue Recognition”.

Under SAB 104, four conditions must be met before revenue can be recognized: (i) there is persuasive evidence that an arrangement exists, (ii) delivery has occurred or service has been rendered, (iii) the price is fixed or determinable, and (iv) collection is reasonably assured.

General and administrative expenses consisted of professional service fees, and other general and administrative overhead costs. Expenses are recognized when incurred.

Depending on the extent of our future growth, we may experience significant strain on our management, personnel, and information systems. We will need to implement and improve operational, financial, and management information systems. In addition, we are implementing new information systems that will provide better record-keeping, customer service and billing. However, there can be no assurance that our management resources or information systems will be sufficient to manage any future growth in our business, and the failure to do so could have a material adverse effect on our business, results of operations and financial condition.

Results of Operations

~~For~~Three Months Ended April 30, 2016 Compared to the Three Months Ended ~~October 31~~April 30, 2015

We had no revenue for the three months ended ~~October~~April 3130, 2016 and 2015.

Operating expenses

For the three ~~months~~ months ended ~~October~~April 3130, ~~2015~~2016, we had general and administrative expenses of $2129,~~607~~760 primarily due to professional fees, consulting fees, amortization expense, office rent, equipment rental, and other general and administrative expenses.

For the three months ended April 30, 2015, we had general and administrative expenses of $9,328 primarily due to professional fees.

Other expense

For the three ~~months~~ months ended ~~October~~April 3130, ~~2015~~2016, we had other expense of $114,~~970~~771 primarily due to interest expense –related party, and none for the three months ended April 30, 2015.

Net loss before income taxes

Net loss before income taxes for the three months ended ~~October~~April 3130, ~~2015~~2016 totaled $4144,~~577~~531 primarily due to professional fees, ~~and~~consulting fees, interest expense – related party, amortization expense, office rent, and equipment rental.

Net loss before income taxes for the three months ended April 30, 2015 totaled $9,328 primarily due to professional fees.

Assets and Liabilities

Assets were $~~556~~458,~~654~~094 as of ~~October 31,~~April ~~2015~~30, 2016. Assets consisted of intangible assets of $~~539~~449,~~154~~294, net of accumulated amortization of $89,860, property and ~~deferred~~equipment (net ~~offering~~of ~~costs~~accumulated depreciation) of $17771,~~500~~ and cash of $8,029. Liabilities were $~~605~~691,~~240~~947 as of ~~October~~ 31April 30, ~~2015~~2016. Liabilities consisted of accounts payable of $417,~~210~~249, accounts payable – related party of $10,000 advances from shareholders of $34,619, accrued interest payable – related party of $131,~~970~~ 019, and long-term ~~related party~~ convertible notes of $599,060.

Assets were $512,040 as of January 31, 2016. Assets consisted of intangible assets of $494,224, net of accumulated amortization of $44,930, and cash of $17,816. Liabilities were $638,868 as of January 31, 2016. Liabilities consisted of accounts payable of $13,560, accounts payable – related party of $10,000, accrued interest payable – related party of $16,248, and long-term convertible notes of $599,060.

Stockholders’ Deficit

Stockholders’ deficit was $48233,~~586 as~~853 as of ~~October~~April 3130, ~~2015~~2016. Stockholder’s deficit consisted primarily of ~~shares~~stock issued tofor ~~founders~~cash of $82,250, stock issued for services of $1701,500, stock issued for ~~deferred~~ offering costs of $2,500, expenses paid by founders of $1112,~~902~~259, deferred offering costs paid by founders of $15,000, and the change in accumulated other comprehensive income of $756, offset partially by stockholder distribution in conjunction with the website purchase of $59,906, and by the accumulated deficit at ~~October 31~~April 30, ~~2015~~2016 of $19988,~~582~~212.

~~For the Nine Months Ended October 31, 2015~~13

We had no revenue for the nine months ended October 31, 2015.

Operating expenses

For the nine months ended October 31, 2015, we had general and administrative expenses of $17,262 primarily due to professional fees.

Other expense

For the nine months ended October 31, 2015, we had other expense of $1,970 primarily due to interest expense –related party.

Net loss before income taxes

Net loss before income taxes for the nine months ended October 31, 2015 totaled $19,232 primarily due to professional fees and interest expense – related party.

Liquidity and Capital Resources

General – Overall, we had a ~~limited~~decrease in cash flows of $9,787 in the three months ended April 30, 2016 resulting from ~~January~~cash 21used in operating activities of $81,075, ~~2015~~cash ~~(date~~used in investing activities of ~~inception)~~$837, tocash ~~January~~provided 31by financing activities of $71,369, ~~2015~~and the effect of exchange rates on cash of $756.

The following is a summary of our cash flows provided by (used in) operating, investing, and financing activities during the periods indicated:


	For the Three Months Ended April 30,
	2016			2015
Net cash provided by (used in):
Operating activities	$	(81,075	)	$	—
Investing activities		(837	)		—
Financing activities		71,369			—
Effect of exchange rates on cash		756			—

Net decrease in cash	$	(9,787	)	$	—

		For the Nine Months Ended October 31, 2015		Date of Inception through January 31, 2015
		(unaudited)
Net cash provided by (used in):
Operating activities	$	—	$	—
Investing activities		—		—
Financing activities		—		—
Net increase in cash	$	—	$	—

Cash Flows from Operating Activities – For the three months ended April 30, 2016, net cash used in operating activities was $81,075. Net cash used in operations was primarily due to a net loss of $144,531 for the three months ended April 30, 2016, offset primarily by increases in accounts payable of $3,689, accrued interest payable – related party of $14,771, amortization expense of $44,930, and depreciation expense of $66.

~~Cash~~For ~~Flows~~three from Operating Activities – From January 21, 2015 (date of inception) to October 31, 2015, we had no cash flow provided by operations. During the period from January 21, 2015 (date of inception) to October 31, 2015, net cash was primarily due to increases in accounts payable of $4,210, accrued interest payable – related party of $1,970, non-cash common stock issued for services of $1,500, and non-cash expenses paid by founders of $11,902, offset by a net loss of $19,582. During the nine months ended ~~October~~April 3130, 2015, net cash was primarily due to ~~non- cash~~ expenses paid by founders of $117,~~902~~828, and the ~~non-cash~~ estimated fair value of stock issued for services of $1,500, ~~the increase in accounts payable of $3,860, and the increase in accrued interest payable – related party of $1,970,~~ offset by a net loss of $199,~~232~~328.

Cash Flows from Investing Activities – For the three months ended April 30, 2016, net cash used in investing activities was $837 primarily due to the purchase of equipment. We had no cash provided by investing activities for the three months ended April 30, 2015.

Cash Flows from Financing Activities – For the three months ended April 30, 2016, net cash provided by financing activities was $71,369. Net cash provided by financing activities for the three months ended April 30, 2016 was primarily due to the issuance of common shares for cash of $36,750 and advances from shareholders of $34,619.We had no cash provided by financing activities for the three months ended April 30, 2015.

Financing – We expect that our current working capital position, together with our expected future cash flows from operations will be insufficient to fund our operations in the ordinary course of business, anticipated capital expenditures, debt payment requirements and other contractual obligations for at least the next twelve months. However, this belief is based upon many assumptions and is subject to numerous risks (see “Risk Factors”), and there can be no assurance that we will not require additional funding in the future.

We have no present agreements or commitments with respect to any material acquisitions of other businesses, products, product rights or technologies or any other material capital expenditures. However, we will continue to evaluate acquisitions of and/or investments in products, technologies, capital equipment or improvements or companies that complement our business and may make such acquisitions and/or investments in the future. Accordingly, we may need to obtain additional sources of capital in the future to finance any such acquisitions and/or investments. We may not be able to obtain such financing on commercially reasonable terms, if at all. Due to the ongoing global economic crisis, we believe it may be difficult to obtain additional financing if needed. Even if we are able to obtain additional financing, it may contain undue restrictions on our operations, in the case of debt financing, or cause substantial dilution for our stockholders, in the case of equity financing.

Stock Transactions

~~On November 3, 2015, we issued 2,000,000 shares of our common stock to a director, Haidar Al-Saadi, for director fees, valued at $10,000 (based on fair value shares for services).~~14

In December 2015 and January 2016, we issued 130,000 shares of our common stock for aggregate gross proceeds of $45,500 to Firas Khaleel Al Haddad, our CEO. Mr. Al Haddad subsequently transferred these shares to four individuals.

On November 3, 2015, we issued 2,000,000 shares of our common stock to a director, Haidar Al-Saadi, for director fees, valued at $700,000 (based on current sales of common stock).

On January 21, 2015, we issued 99,200,000 restricted common shares to founder’s, valued at $9,920 (based on the par value on the date of grant). The issuance was an isolated transaction not involving a public offering pursuant to Section 4(2) of the Securities Act of 1933.

Asset Purchase Agreement

Pursuant to an Asset Purchase Agreement ~~dated~~ dated October 24, 2015, we acquired all of the rights, title, and interest in our Internet Portal from an entity controlled by our previous CEO, Dliar Adam Merza, who at the time of acquisition was a majority shareholder of the Company, in exchange for a ~~convertible~~ convertible note payable in the principal amount of $599,060. The asset acquisition was accounted for as a purchase of assets in ~~accordance~~ accordance with ASC 805-10-55-4. We treated this transaction as an acquisition of assets under common control and as such the asset is accounted for using the historical carryover basis under US GAAP which is $539,154. The excess cost of $59,906 was accounted for as an accrued distribution in the form of a related party convertible note. The convertible promissory note bears interest at 10% per annum and is due and payable in two years. The holder of this note has the right, at the holder’s option, upon the consummation of a sale of all or substantially all of our equity interest or private placement transaction of our equity securities or securities convertible into equity securities, exclusive of the conversion of this note or any similar notes, to convert the principal amount of this note, in whole or in part, plus any interest which accrues hereon, into fully paid and nonassessable shares at a conversion price of $0.35 per share. The shares issued to the holder of this note on conversion shall have the same rights, preferences, privilege, and restrictions as any other common shares issued. The principle balance due at ~~October~~April 3130, ~~2015~~ 2016 is $599,060 and the accrued interest payable to related party is $131,~~970~~019.

ASC 350-50 requires the expensing of all costs of the preliminary project stage and the training and application maintenance stage and the capitalization of all internal or external direct costs incurred during the application and infrastructure development stage. Upgrades or enhancements that add ~~functionality~~ functionality are capitalized while other costs during the operating stage are expensed as incurred. The Company evaluated the historical carry over cost under ASC 350-50 and accounted for $539,154 as intangible assets which are considered to have an estimated life of three years. The total net book value of the intangible asset as of ~~October~~April 3130, ~~2015~~2016 is $~~539~~449,~~154~~294, net of $89,860 of amortization.

Capital Expenditures

Other Capital Expenditures

We expect to purchase approximately $~~125~~25,000 of equipment in connection with the expansion of our business.

Fiscal year end

Our fiscal year end is January 31.

Going Concern

Our independent auditors have added an explanatory paragraph to their audit opinion issued in connection with our financial statements. We had ana ~~accumulated~~working capital deficit of $1984,~~582~~858 and $~~350~~21,992 at ~~October~~April 3130, ~~2015~~2016 and January 31, ~~2015~~2016, respectively, had a net ~~loss~~losses of $19144,~~232~~531 and $9,328 for the ~~nine~~three months ended ~~October~~April 3130, 2016 and 2015, respectively, and limited cash provided by (used in) operating activities for the ~~nine~~three months ended ~~October~~April 3130, 2016 and 2015, with no revenue earned, since inception, and a lack of operational history.

While we are attempting to commence operations and generate revenues, our cash position may not be significant enough to support our daily operations. We intend to raise additional funds by way of a public or private offering. We believe that the actions presently being taken to further implement its business plan and generate revenues provide the opportunity for us to continue as a going concern. While we believe in the viability of our strategy to generate revenues and in its ability to raise additional funds, there can be no assurances to that effect. Our ability to continue as a going concern is dependent upon our ability to further implement our business plan and generate revenues.

The financial statements do not include any adjustments that might be necessary if we are unable to continue as a going concern.

Critical Accounting Policies

The Commission has defined a company’s critical accounting policies as the ones that are most important to the portrayal of our financial condition and results of operations and which require us to make its most difficult and subjective judgments, often as a result of the need to make estimates of matters that are inherently uncertain. Based on this definition, we have identified the critical accounting policies and judgments addressed below. We also have other key accounting policies that are significant to understanding our results.

The following are deemed to be the most significant accounting policies affecting us.

Use of Estimates

The preparation of these financial statements in accordance 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 disclosures of contingent assets and liabilities at the dates of the financial statements and the reported amounts of net sales and expenses during the reported periods. Actual results may differ from those estimates and such differences may be material to the financial statements. The more significant estimates and assumptions by management include among others: property and equipment, foreign currency transactions and translations, and common stock valuation. The current economic environment has increased the degree of uncertainty inherent in these estimates and assumptions.

Income Taxes

We account for income taxes under an asset and liability approach. This process involves calculating the temporary and permanent differences between the carrying amounts of the assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The temporary differences result in deferred tax assets and liabilities, which would be recorded on our balance sheets in accordance with ASC 740, which established financial accounting and reporting standards for the effect of income taxes. We must assess the likelihood that its deferred tax assets will be recovered from future taxable income and, to the extent we believe that recovery is not likely, we must establish a valuation allowance. Changes in our valuation allowance in a period are recorded through the income tax provision on the statement of operations.

From the date of our inception we adopted ASC 740-10-30. ASC 740-10 clarifies the accounting for uncertainty in income taxes recognized in an entity’s financial statements and prescribes a recognition threshold and measurement attributes for financial statement disclosure of tax positions taken or expected to be taken on a tax return. Under ASC 740-10, the impact of an uncertain income tax position on the income tax return must be recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Additionally, ASC 740-10 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As a result of the implementation of ASC 740-10, we recognized no material adjustment in the liability for unrecognized income tax benefits.

Intangible Assets

As of ~~October~~April 3130, ~~2015~~ 2016, ~~the~~we ~~Company has~~have recognized $539,154 as intangible asset – website representing the historical carryover basis in a website acquired from a majority owner of the Company. We recorded amortization expense of $44,930 for the three months ended April 30, 2016 as we have launched our website and begun to market our products.

Derivative Financial Instruments

We evaluate our financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported in the statements of operations. For stock-based derivative financial instruments, we use a Black-Scholes option pricing model, in accordance with ASC 815-15 “Derivative and Hedging” to value the derivative instruments at inception and on subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is evaluated at the end of each reporting period. Derivative instrument liabilities are classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument could be required within 12 months of the balance sheet date.

Beneficial Conversion Features

16Equity Instruments Issued to Non-Employees for Acquiring Goods or Services

Issuances of the Company’s common stock or warrants for acquiring goods or services are measured at the fair value of the consideration received or the fair value of the equity instruments issued, whichever is more reliably measurable. The measurement date for the fair value of the equity instruments issued to consultants or vendors is determined at the earlier of (i) the date at which a commitment for performance to earn the equity instruments is reached (a “performance commitment” which would include a penalty considered to be of a magnitude that is a sufficiently large disincentive for nonperformance) or (ii) the date at which performance is complete. When it is appropriate for the Company to recognize the cost of a transaction during financial reporting periods prior to the measurement date, for purposes of recognition of costs during those periods, the equity instrument is measured at the then-current fair values at each of those interim financial reporting dates. For the three months ended April 30, 2016 and 2015, the Company recorded $0 and $7,828, respectively, for equity instruments issued to non-employees for acquiring goods or services.

Stock Based Compensation

For purposes of determining the variables used in the calculation of stock compensation expense under the provisions of FASB ASC Topic 505, “Equity” and FASB ASC Topic 718, “Compensation — Stock Compensation,” we perform an analysis of current market data and historical Company data to calculate an estimate of implied volatility, the expected term of the option and the expected forfeiture rate. With the exception of the expected forfeiture rate, which is not an input, we use these estimates as variables in the Black-Scholes option pricing model. Depending upon the number of stock options granted, any fluctuations in these calculations could have a material effect on the results presented in our statements of operations and comprehensive income. In addition, any differences between estimated forfeitures and actual forfeitures could also have a material impact on our financial statements. For the three months ended April 30, 2016 and 2015, the Company recorded $0 and $1,500, respectively, for common stock issued for services.

Non-Cash Equity Transactions

Shares of equity instruments issued for non-cash consideration are recorded at the fair value of the consideration received based on the market value of services to be rendered, or at the value of the stock given, considered in reference to contemporaneous cash sale of stock.

Fair Value of Financial Instruments

We apply the provisions of accounting guidance, FASB Topic ASC 825 that requires all entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the balance sheet, for which it is practicable to estimate fair value, and defines fair value of a financial instrument as the amount at which the instrument could be exchanged in a current transaction between willing parties. As of ~~October~~April 3130, ~~2015~~2016, we had no assets or liabilities that required fair value accounting.

Recent Accounting Pronouncements

In August 2014, the FASB issued Accounting Standards Update (“ASU”) 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, which provides guidance regarding management’s responsibility to assess whether substantial doubt exists regarding the ability to continue as a going concern and to provide related footnote disclosures. In connection with preparing financial statements for each annual and interim reporting period, management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Company’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). This ASU is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. The Company does not expect that the adoption of this ASU to have a material effect on the Company’s financial position, operations, or cash flows.

In June 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2014-10, “Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation.” This ASU removes the definition of a development stage entity from the ASC, thereby removing the financial reporting distinction between development stage entities and other reporting entities from GAAP. In addition, the ASU eliminates the requirements for development stage entities to (1) present inception-to-date information in the statements of operations, cash flows, and stockholders’ equity, (2) label the financial statements as those of a development stage entity, (3) disclose a description of the development stage activities in which the entity is engaged, and (4) disclose in the first year in which the entity is no longer a development stage entity that in prior years it had been in the development stage. In addition, ASU 2014-10 requires an entity that has not commenced principal operations to provide disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward. This ASU is effective for annual reporting periods beginning after December 15, 2014, and interim periods therein. Early adoption is permitted. We have elected to adopt this ASU and its adoption resulted in the removal of previously required development stage disclosures. Adoption of this ASU did not impact our financial position, operations or cash flows.

Future Contractual Obligations and Commitment

We incur contractual obligations and financial commitments in the normal course of our operations and financing activities. Contractual obligations include future cash payments required under existing contracts, such as debt and lease agreements. These obligations may result from both general financing activities and from commercial arrangements that are directly supported by related operating activities.

AsConsulting ~~of October 31, 2015, we have no future contractual obligations or commitments.~~Agreement

Off-Balance Sheet Arrangements

As of ~~October~~April 30, 312016, ~~2015,~~ we have not entered into any transaction, agreement or other contractual arrangement ~~with~~ with an entity unconsolidated under which it has:

•· a retained or contingent interest in assets transferred to the unconsolidated entity or similar arrangement that serves as credit;

•· liquidity or market risk support to such entity for such assets;

•· an obligation, including a contingent obligation, under a contract that would be accounted for as a derivative instrument; or

•· an obligation, including a contingent obligation, arising out of a variable interest in an unconsolidated entity that is held by, and material to us, where such entity provides financing, liquidity, market risk or credit risk support to or engages in leasing, hedging, or research and development services with us.

Inflation

We do not believe that inflation has had a material effect on our results of operations.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

As a “smaller reporting company” as defined by Item 10 of Regulation S-K, the Company is not required to provide information required by this Item.

ITEM 4. CONTROLS AND PROCEDURES

~~Not~~The ~~applicable~~Company’s management conducted an evaluation of the effectiveness of the Company’s disclosure controls and procedures (as such term is defined in Rule 13a-15(e) and Rule 15d-15(e) under the 1934 Act) pursuant to Rule 13a-15 under the 1934 Act. The Company’s disclosure controls and procedures are designed to ensure that information required to be disclosed in the reports it files or submits under the 1934 Act is recorded, processed, summarized and reported on a timely basis and that such information is communicated to management and the Company’s board of directors to allow timely decisions regarding required disclosure.

~~ITEM 4T. CONTROLS AND PROCEDURES~~18

~~The~~Based ~~Company’s~~on ~~management~~this ~~conducted an~~ evaluation, ofit ~~the~~has ~~effectiveness~~been ofconcluded that the ~~Company’s disclosure controls and procedures (as such term is defined in Rule 13a-15(e)~~design and ~~Rule~~operation ~~15d-15(e)~~of ~~under~~our ~~the 1934 Act) pursuant to Rule 13a-15 under the 1934 Act. The Company’s~~ disclosure controls and procedures are ~~designed~~not toeffective ~~ensure~~since ~~that information required to be disclosed in~~ the ~~reports~~following itmaterial ~~files~~weaknesses or submits under the 1934 Act is recorded, processed, summarized and reported on a timely basis and that such information is communicated to management and the Company’s board of directors to allow timely decisions regarding required disclosure.exist:

~~Based~~· onSince ~~this~~inception ~~evaluation,~~our itchief ~~has~~executive ~~been~~officer ~~concluded~~also ~~that~~functions ~~the design~~as ~~and~~our ~~operation~~chief offinancial ~~our~~officer. ~~disclosure~~As ~~controls~~a ~~and~~result, ~~procedures~~our ~~are~~officers may not ~~effective~~be ~~since~~able to identify errors and irregularities in the ~~following~~financial ~~material~~statements ~~weaknesses~~and ~~exist:~~reports.

•· Since inception our chief executive officer also functions as our chief financial officer. As a result, our officers may not be able to identify errors and irregularities in the financial statements and reports. • We were unable to maintain full segregation of duties within our financial operations due to our reliance on limited personnel in the finance function. While this control deficiency did not result in any material adjustments to our financial statements, it could have resulted in a material misstatement that might have been prevented or detected by a segregation of duties. ~~• Documentation of all proper accounting procedures is not yet complete.~~

To· ~~the~~Documentation ~~extent~~of ~~reasonably~~all ~~possible~~proper ~~given our~~accounting ~~limited~~procedures ~~resources,~~is ~~as financial resources become available we intend to take measures to cure the aforementioned weaknesses, including, but~~ not ~~limited~~yet ~~to, the following:~~complete.

•To ~~Increasing~~ the ~~capacity~~extent ofreasonably possible given our limited ~~qualified~~resources, as financial ~~personnel~~resources tobecome ~~ensure~~available ~~that~~we ~~accounting~~intend ~~policies~~to ~~and~~take ~~procedures~~measures ~~are~~to ~~consistent~~cure ~~across~~ the ~~organization~~aforementioned ~~and~~weaknesses, ~~that~~including, but wenot ~~have~~limited ~~adequate~~to, ~~control~~the ~~over financial statement disclosures.~~following:

~~Changes~~· inIncreasing ~~Internal~~the ~~Control~~capacity of our qualified financial personnel to ensure that accounting policies and procedures are consistent across the organization and that we have adequate control over ~~Financial~~financial ~~Reporting~~statement disclosures.

~~There~~Changes ~~were no changes~~ in ~~our~~Internal ~~internal control~~Control over ~~financial~~Financial ~~reporting that occurred during the last fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.~~Reporting

~~PART~~There ~~II.~~were ~~OTHER~~no ~~INFORMATION~~changes in our internal control over financial reporting that occurred during the last fiscal quarter 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

There are no legal proceedings, to which we are a party, which could have a material adverse effect on our business, financial condition or operating results.

ITEM 1A. RISK FACTORS

As a smaller reporting company, we are not required to provide this information.

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

OnDuring ~~October~~the 19three months ended April 30, ~~2015~~2016, the Company issued a ~~convertible~~105,000 ~~promissory~~shares ~~note~~of incommon ~~the~~stock ~~principal~~for ~~amount~~aggregate gross proceeds of $~~599~~36,~~060~~750 ~~for~~to ~~the~~Firas ~~purchase~~Khaleel ofAl ~~the Company’s Internet Portal from~~Haddad, the Company’s ~~former~~ CEO~~, Dliar Adam Merza~~. ~~The convertible promissory note bears interest at 10% per annum and is due and payable in two years~~Mr. AtAl ~~the~~Haddad ~~election~~subsequently oftransferred ~~the~~these ~~holder, the convertible promissory note is convertible into~~ shares ~~of the Company’s common stock at any time prior~~ to ~~maturity~~other ~~at a conversion price of $0~~individuals.~~35 per share.~~

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

EXHIBITS. The following exhibits required by Item 601 to be filed herewith are incorporated by reference to previously filed documents:

Exhibit Number		Description

31.1		Certification of Chief Executive Officer pursuant to Section 302

31.2		Certification of Chief Financial Officer pursuant to Section 302

32.1		Certification of Chief Executive Officer pursuant to Section 906

32.2		Certification of Chief Financial Officer pursuant to Section 906

101.INS**		XBRL Instance Document

101.SCH**		XBRL Taxonomy Schema

101.CAL**		XBRL Taxonomy Calculation Linkbase

101.DEF**		XBRL Taxonomy Definition Linkbase

101.LAB**		XBRL Taxonomy Label Linkbase

101.PRE**		XBRL Taxonomy Presentation Linkbase

Furnished herewith. XBRL (eXtensible Business Reporting Language) information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, 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.

SIGNATURES

In accordance with Section 12 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 on ~~December 15~~August 5, ~~2015~~2016.

Ziwira, Inc. By: /s/ Firas Khaleel Al Haddad Firas Khaleel Al Haddad, Chief Executive Officer, Chief Financial Officer, Chief Operating Officer and Director

Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following person on behalf of the Registrant and in the capacity and on the date indicated.

/s/ Firas Khaleel Al Haddad	Chief Executive Officer, Chief Financial Officer, Chief Accounting Officer and Director	~~December~~August 159, ~~2015~~2016
Firas Khaleel Al Haddad	Title	Date
/s/ Haidar Al-Saadi	Director	~~December~~August 159, ~~2015~~2016
Haidar Al-Saadi	Title	Date

445 Park Avenue

9^th Floor

New York, NY

(Address of principal executive offices)

(zip code)

Filing Compare · Ziwira, Inc.