UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended:

~~June~~September 30, 2017

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

For the transition period from

___________

____________

Commission file number:

333-203400

Global Gard, Inc.

(Exact name of registrant as specified in its charter)

Nevada

32-0452183

(State or other jurisdiction of incorporation or organization)

(I.R.S. Employer Identification No.)

509 Village no.12, Khok Kruad Sub-District, Mueang Nakhon Ratchasima DistrictNakhon Ratchasima Province, 30280 Thailand

(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code:

(702) 553-4109

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

Yes |_| No |X|

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

Yes |X| No |_|

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

Yes |X| No |_|

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer [ ]

Accelerated filer [ ]

Non-accelerated filer [ ] (Do not check if a smaller reporting company)

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).

Yes |X| No |_|

As of June 30, 2017, the aggregate value of voting and non-voting common equity held by non-affiliates was $1,468,094. The number of outstanding shares as of June 30, 2017 was 1,468,093,750 shares of common stock, $0.001 par value, issued and outstanding.

As of September 30, 2017, the aggregate value of voting and non-voting common equity held by non-affiliates was $71,219. The number of outstanding shares as of September 30, 2017 was 71,218,750 shares of common stock, $0.001 par value, issued and outstanding.

GLOBAL GARD, INC.

QUARTERLY REPORT

FORM 10-Q

INDEX

PART I


		Page Number
Item 1.	Financial Statements	3
Item 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations	9
Item 3	Quantitative and Qualitative Disclosures about Market Risk	10
Item 4	Controls and Procedures	10

PART II


Item 1	Legal Proceedings	11
Item 2	Unregistered Sales of Equity Securities and Use of Proceeds	11
Item 3	Defaults upon Senior Securities	11
Item 4	(Removed and Reserved)	11
Item 5	Other Information	11
Item 6	Exhibits	11

GLOBAL GARD, INC CONDENSED FINANCIAL STATEMENTS June 30, 2017 Unaudited CONDENSED BALANCE SHEETS CONDENSED STATEMENTS OF OPERATIONS CONDENSED STATEMENTS OF CASH FLOWS NOTES TO UNAUDITED CONDENSED INTERIM AUDITED FINANCIAL STATEMENTS2

GLOBAL GARD, INC

CONDENSED FINANCIAL STATEMENTS

September 30, 2017

Unaudited

CONDENSED BALANCE SHEETS

CONDENSED STATEMENTS OF OPERATIONS

CONDENSED STATEMENTS OF CASH FLOWS

NOTES TO UNAUDITED CONDENSED INTERIM AUDITED FINANCIAL STATEMENTS

GLOBAL GARD, INC.

CONDENSED BALANCE SHEETS

Unaudited

		June 30, 2017		December 31, 2016
		September 30, 2017		December 31, 2016
ASSETS
CURRENT ASSETS
Cash	$	4267	$	5,225
TOTAL CURRENT ASSETS	$	4267	$	5,225
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
CURRENT LIABILITIES
Accounts payable and accrued liabilities	$	69,~~400~~200	$	7,650
Due to related party		1415,~~080~~690		8,000
TOTAL CURRENT LIABILITIES	$	2024,~~480~~890	$	15,650
STOCKHOLDERS' EQUITY (DEFICIT)
Capital stock
Authorized
200,000,000 shares of common stock, $0.001 par value,
Issued and outstanding
1,468,093,750 shares at June 30, 2017 and 1,468,031,250 at December 31, 2016	$	1,468,094	$	1,468,031
71,218,750 shares at September 30, 2017 and 1,468,031,250 at December 31, 2016	$	71,219	$	1,468,031
Additional Paid in Capital		(165,~~451,699~~999)		(1,451,646)
Accumulated Deficit		(3630,~~833~~043)		(26,810)
TOTAL STOCKHOLDERS' EQUITY/(DEFICIT)	$	(2024,~~438~~823)	$	(10,425)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY/ (DEFICIT)	$	4267	$	5,225

The accompanying notes are an integral part of these financial statements

GLOBAL GARD, INC.

CONDENSED STATEMENTS OF OPERATIONS

Unaudited

		3 months ended		3 months ended		69 months ended		39 months ended
		June 30, 2017		June 30, 2016		June 30, 2017		June 30, 2016
		September 30, 2017		September 30, 2016		September 30, 2017		September 30, 2016
REVENUE
Revenues	$	-	$	-	$	-	$	-
Total Revenues	$	-	$	-	$	-	$	-
EXPENSES
Office and general	$	1,~~021~~875	$	-215	$	23,~~023~~898	$	55271
Professional Fees		32,~~750~~500		21,250		810,~~000~~500		67,~~500~~750
Total Expenses, before provision of income taxes	$	4,~~771~~375	$	21,~~250~~465	$	1014,~~023~~398	$	68,~~555~~021
Provision for income taxes		-		-		-		-
NET LOSS	$	(4,~~771~~375)	$	(21,~~250~~465)	$	(1014,~~023~~398)	$	(68,~~555~~021)
BASIC AND DILUTED LOSS PER COMMON SHARE	$	-	$	-	$	-	$	-
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING		1131,~~483~~952,~~656,250~~446		1,437,500,000		1,~~483~~017,~~656~~819,~~250~~025		1,437,500,000

The accompanying notes are an integral part of these financial statements

GLOBAL GARD, INC.

CONDENSED STATEMENTS OF CASH FLOWS

Unaudited

		6 months ended		6 months ended
		9 months ended		9 months ended
		June 30, 2017		June 30, 2016
		September 30, 2017		September 30, 2016
OPERATING ACTIVITIES
Net loss	$	(1014,~~023~~398)	$	(68,~~555~~021)
Adjustment to reconcile net loss to net cash
used in operating activities:
Increase (decrease) in accrued expenses		(1,~~250)~~550		31,~~000~~250
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	$	(1112,~~273~~848)	$	(36,~~555~~771)
FINANCING ACTIVITIES
Proceeds from sale of common stock		-
Loan from related party		67,~~090~~690		-3,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	$	67,~~090~~690	$	-3,000
NET INCREASE (DECREASE) IN CASH	$	(5,~~183~~158)	$	(3,~~555~~771)
CASH, BEGINNING OF PERIOD	$	5,225	$	4,257
CASH, END OF PERIOD	$	4267	$	~~702~~486
Supplemental cash flow information and noncash financing activities:
Cash paid for:
Interest	$	-	$	-
Income taxes	$	-	$	-

The accompanying notes are an integral part of these financial statements

GLOBAL GARD, INC

NOTES TO THE UNAUDITED CONDENSED INTERIM FINANCIAL STATEMENTS

~~June~~September 30, 2017

NOTE 1 – CONDENSED FINANCIAL STATEMENTS

The Company was incorporated in the State of Nevada as a for-profit Company on July 16, 2014 and established a fiscal year end of December 31. The Company intends to develop security applications for smartphones (apps). We have not developed any apps.

All activities of the Company to date relate to its organization, initial funding and share issuances.

In the opinion of management, the accompanying balance sheets and related interim statements of income, cash flows, and stockholders’ equity include all adjustments, consisting only of normal recurring items, necessary for their fair presentation in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ from management’s estimates and assumptions.

Interim results are not necessarily indicative of results for a full year. The information included in this Form 10-Q should be read in conjunction with information included in the Form 10-K.

NOTE 2 – GOING CONCERN

The Company’s financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $2024,~~438~~823, an accumulated deficit of $3630,~~833~~043. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company is funding its initial operations by way of issuing Founder’s shares.

The officers and directors have committed to advancing certain operating costs of the Company, including Legal, Audit, Transfer Agency and Edgarizing costs.

NOTE 3 - CAPITAL STOCK

The Company’s capitalization is 200,000,000 common shares with a par value of $0.001 per share. No preferred shares have been authorized or issued.

On July 16, 2014, the Company issued 179,375,000 Founder's shares for cash at $0.000008 per share. On August 18, 2014 the Company issued a further 1,258,125,000 Founder's shares for cash at $0.000008 per share.

~~On December 22, 2016 the Company issued 30,593,750 common shares at $0.00016 per share for cash.~~7

GLOBAL GARD, INC

NOTES TO THE UNAUDITED CONDENSED INTERIM FINANCIAL STATEMENTS

~~June~~September 30, 2017

NOTE 3 - CAPITAL STOCK (continued)

On ~~June~~September 30, 2017 and on December 31, 2016, the Company had 171,~~468~~218,~~093,~~750 and 1,468,031,250 common shares issued and outstanding respectively.

As of ~~June~~September 30, 2017, the Company has not granted any stock options and has not recorded any stock-based compensation.

On July 5, 2017 the Company repurchased 1,396,875,000 common Shares (11,175,000 pre-split) for $10 cash. ~~The Company retired such shares the same day.~~ This resulted in a reduction in the Accumulated Deficit of $11,165. The stock was cancelled.

On July 6, 2017 the Company approved a 125:1 forward split, which has been retroactively stated throughout.

NOTE 4 - RECENT ACCOUNTING PRONOUNCEMENTS

The company has evaluated all the recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.

NOTE 5 - SUBSEQUENT EVENTS

The Company has evaluated subsequent events from the balance sheet date through the date the financial statements were issued and has determined that there are no further events to disclose ~~other than the following:~~.

~~In the Company’s board minutes dated July 5, 2017, the Company redeemed and retired 11,175,000 common shares.~~ 8

In the Company’s board minutes dated July 6, 2017, the Company effected a 125:1 forward stock split on July 6, 2017.

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

This section of this report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

Summary Information

Global Gard, Inc. (GG, we, the Company) was incorporated in the State of Nevada as a for-profit Company on July 16, 2014 and established December 31^st as its fiscal year end. We are a development-stage Company that intends to develop security applications for smartphones (apps). We have not yet developed any app.

Our first app to be developed is called G.G.App, intended to be used in dangerous situations and moments of panic or distress. Our to-be-developed app would alert the user’s family and friends ("observers") in possible moments of danger. It may also be used to call Emergency Services such as the Police, Fire Department or Medical Services. We plan to develop two modes of operation: “Stealth Mode” and “Caution Mode”. The Company anticipates that it will not be able to offer the Global Guard application through the Apple’s Apps store as the Company’s application will require its users to Jail Break their IPhones, the Company anticipates it will be able to offer its G.G.APP on the Google Play store as Android phones will not need to be Jail Broken and or Rooted.

Global Gard, Inc. has no plans to change its business activities or partner with another business and is not aware of any circumstances or events that might cause this plan to change.

As of the date of this quarterly report, we have not yet developed our systems and services. The Company has not yet implemented its business model and to date has generated no revenues.

We have been unable to raise additional funds to implement our operations, and we do not believe that we currently have sufficient resources to do so without additional funding. As a result, our Board of Directors has begun to analyze strategic alternatives available to our Company to continue as a going concern, such alternatives include raising additional debt or equity.

GG has no plans to change its business activities or partner with another business and is not aware of any circumstances or events that might cause this plan to change.

Results of Operations

Revenue

We did not generate any revenue during the ~~six~~nine month period ending ~~June~~September 30, 2017.

Expenses

We incurred expenses in the amount of $4,~~771~~375 and $21,~~250~~465 during the three month period ending ~~June~~September 30, 2017 and ~~June~~September 30, 2016, compared to the ~~six~~nine month period ending ~~June~~September 30, 2017 ($1014,~~023~~398) and ~~June~~September 30, 2016 ($68,~~555~~021).

Net Loss

We incurred a net loss of $4,~~771~~375 and $21,~~250~~465 during the three month periods ending ~~June~~September 30, 2017 and 2016, respectively, compared to the ~~six~~nine month period ending ~~June~~September 30, ~~2016~~2017 ($1014,~~023~~398) and ~~June~~September 30, 2016 ($68,~~555~~021).

Liquidity and Capital Resources

As of ~~June~~September 30, 2017, we had $4267 in cash, with liabilities of $2024,~~480~~890, as compared to $5,225 in cash and $15,650 in liabilities at December 31, 2016. ~~During the six month period ended June 30, 2017, the Company received as a loan from Phiraphat Siwarirat the amount of $6,090.~~ Our current cash holdings will not satisfy our liquidity requirements and we will require additional financing to pursue our planned business activities.

As of ~~June~~September 30, 2017 and December 31, 2016, the Company has received $1415,~~080~~690 per balance sheet and $8,000 per balance sheet, respectively, in loans and payment of expenses from a related party. The loans are payable on demand and without interest. The funds provided to the Company by the former President and current President have no interest and no fixed repayment date.

Off-balance sheet arrangements

Other than the situation described in the section titled Capital Recourses and Liquidity, the company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the company’s financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term “off-balance sheet arrangement” generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the company is a party, under which the company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

We are a smaller reporting company as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information required under this item.

Item 4. Controls and Procedures

Disclosure Controls and Procedures

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 Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time period 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 Securities Exchange Act of 1934 is accumulated and communicated to management including our principal executive officer and principal financial officer as appropriate, to allow timely decisions regarding required disclosure.

In connection with this quarterly report, as required by Rule 15d-15 under the Securities Exchange Act of 1934, we have carried out an evaluation of the effectiveness of the design and operation of our company's disclosure controls and procedures. This evaluation was carried out under the supervision and with the participation of our company's management, including our company's principal executive officer and principal financial officer. Based upon that evaluation, our company's principal executive officer and principal financial officer concluded that subject to the inherent limitations noted in this Part II, Item 9A(T) as of March 31, 2017, our disclosure controls and procedures were not effective due to the existence of material weaknesses in our internal controls over financial reporting.

Changes in Internal Control Over Financial Reporting

There were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) or 15d-15(f)) during the quarter ended March 31, 2017 that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated.

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

None.

Item 3. Defaults Upon Senior Securities

None

Item 4. (Removed and Reserved)

Item 5. Other Information

None

Item 6. Exhibits.


3(i)	Articles of Incorporation^*
3(ii)	Bylaws^*
31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer
31.2	Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer **
32.1	Section 1350 Certification of Chief Executive Officer
32.2	Section 1350 Certification of Chief Financial Officer ***
101	Interactive Data Files

(*) Incorporated by reference to the Registrant’s Registration Statement on Form S-1 (File No. 333-203400), filed with the Securities and Exchange Commission on April 14, 2015.

(**) Included in Exhibit 31.1

(***) Included in Exhibit 32.1

Signatures

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

Global Gard, Inc.

/s/ Phiraphat Siwarirat

Phiraphat Siwarirat

President and Director

Principal Executive Officer

Principal Financial Officer

Principal Accounting Officer

Dated: ~~January~~April 2224, 2018

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