UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarter ended: ~~September~~December 3031, 2018

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

For the Transition Period from ___________ to____________

Commission File Number: 333-206916

UNICOBE CORP.

(Exact name of registrant as specified in its charter)



Nevada (State or Other Jurisdiction of Incorporation or Organization)	3479 (Primary Standard Industrial Classification Code Number)	30-0855502 I.R.S. Employer Identification Number

Serdike 17A, ap. 37 Sofia, Bulgaria, 1000

Phone: +17028506585

E-mail: unicobecorp@gmail.com

(Address, including zip code, and telephone number,

Including area code, of registrant’s principal executive offices)

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 past 12 months, and (2) has been subject to such filing requirements for the past 90 days.

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. See the definitions of “large accelerated filer”,” “accelerated filer”,” “non-accelerated filer”,” “emerging growth company” and “smaller reporting company” in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer o

Accelerated filer o

Non-accelerated filer o

Emerging growth company o

Smaller reporting company x

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]

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

Yes [ ] No [X]

As of ~~November~~January 1428, ~~2018~~2019 there were 2,120,000 shares outstanding of the registrant’s common stock.

		Page
PART I	FINANCIAL INFORMATION:
Item 1.	Financial Statements	3
	Balance Sheets as of September 30, 2018 (unaudited) and June 30, 2018	4
	Balance Sheets as of December 31, 2018 and June 30, 2018 (unaudited)	4
	Statements of Operations for the three month periods ended September 30, 2018 and 2017 (unaudited)	5
	Statements of Operations for the three and six month periods ended December 31, 2018 and 2017 (unaudited)	5
	Statements of Cash Flows for the three month periods ended September 30, 2018 and 2017 (unaudited)	6
	Statements of Cash Flows for the six month periods ended December 31, 2018 and 2017 (unaudited)	6
	Notes to the Financial Statements (unaudited)	7
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	11
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	15
Item 4.	Controls and Procedures	15
PART II	OTHER INFORMATION:
Item 1.	Legal Proceedings	15
Item 1A	Risk Factors	15
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 3.	Defaults Upon Senior Securities	15
Item 4.	Mine Safety Disclosure.	15
Item 5.	Other Information	16
Item 6.	Exhibits	16
	Signatures	16

PART I – FINANCIAL INFORMATION

Item 1. Financial statements

The accompanying interim financial statements of Unicobe Corp. (the “Company”), have been prepared without audit pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with United States generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations.

In the opinion of management, the financial statements contain all material adjustments, consisting only of normal adjustments considered necessary to present fairly the financial condition, results of operations, and cash flows of the Company for the interim periods presented.

UNICOBE CORP.

BALANCE SHEETS

AS OF ~~SEPTEMBER~~DECEMBER 3031, 2018 AND JUNE 30, 2018

(~~Unaudited~~UNAUDITED)

ASSETS	~~September~~December 3031, 2018	June 30, 2018
Current Assets
Cash and cash equivalents	$ ~~6,997~~565	$ 3,448
Inventory	3,418	1,293
Accounts receivable	3,227	6,894
Prepaid expenses	12,~~203~~844	1,022
Total Current Assets	2520,~~845~~054	12,657
Fixed Assets
Property and equipment (net of accumulated depreciation of $3,943 and $3,607, respectively)	5,472	5,808
Property and equipment (net of accumulated depreciation of $4,580 and $3,907, respectively)	5,135	5,808
Total Fixed Assets	5,~~472~~135	5,808
Total Assets	$ 3125,~~317~~189	$ 18,465
LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
Liabilities
Current Liabilities
Liability for unissued shares	$ 31,300	$ 6,300
Loan from director	23,967	23,967
Total Current Liabilities	55,267	30,267
Total Liabilities	55,267	30,267
Stockholders’ Equity (Deficit)
Common stock, par value $0.001; 75,000,000 shares authorized; 2,120,000 shares issued and outstanding	2,120	2,120
Additional paid-in capital	4,680	4,680
Accumulated deficit	(3036,~~750~~878)	(18,602)
Total Stockholders’ Equity (Deficit)	(2330,~~950~~078)	(11,802)
Total Liabilities and Stockholders’ Equity (Deficit)	$ 3125,~~317~~189	$ 18,465

See accompanying notes to unaudited financial statements.

UNICOBE CORP.

STATEMENTS OF OPERATIONS

FOR THE THREE AND SIX MONTHS ENDED ~~SEPTEMBER~~DECEMBER 3031, 2018 AND 2017

(UNAUDITED)

	Three Months Ended September 30, 2018	Three Months Ended September 30, 2017
		Three Months Ended December 31, 2018			Three Months Ended December 31, 2017			Six Months Ended December 31, 2018			Six Months Ended December 31, 2017
REVENUES	$ -	~~$ 6,945~~-		$	13,244		$	-		$	20,189
Cost of Goods Sold	-	~~741~~-			3,901			-			4,642
Gross Profit	-	~~6,204~~-			9,343			-			15,547
OPERATING EXPENSES
General and Administrative Expenses	~~12,148~~	86,~~698~~127			3,016			18,276			11,715
TOTAL OPERATING EXPENSES	~~(12,148)~~	(86,~~698)~~127	)		(3,016	)		(18,276	)		(11,715	)
NET INCOME (LOSS) FROM OPERATIONS	~~(12,148)~~	(26,~~494)~~127	)		6,327			(18,276	)		3,832
PROVISION FOR INCOME TAXES	-	-			-			-			-
NET INCOME (LOSS)	$ ~~(12,148)~~	$ (26,~~494)~~127	)	$	6,327		$	(18,276	)	$	3,832
NET LOSS PER SHARE: BASIC AND DILUTED	$ ~~(0.01)~~	$ (0.00)	)	$	0.00		$	(0.01	)	$	0.00
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING: BASIC AND DILUTED	~~2,120,000~~	2,120,000			2,120,000			2,120,000			2,120,000

See accompanying notes to unaudited financial statements.

UNICOBE CORP.

STATEMENTS OF CASH FLOWS

FOR THE ~~THREE~~SIX MONTHS ENDED ~~SEPTEMBER~~DECEMBER 3031, 2018 AND 2017

(UNAUDITED)

	Three Months Ended September 30, 2018	Three Months Ended September 30, 2017
	Six Months Ended December 31, 2018	Six Months Ended December 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss) for the period	$ (1218,~~148~~276)	$ (23,~~494)~~832
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation	~~336~~673	~~336~~673
Changes in operating assets and liabilities
Prepaid Expenses	(11,~~181~~822)	~~611~~1,300
Inventory	(2,125)	~~740~~4,642
Accounts Receivable	3,667	(1311,~~244~~494)
Accounts Payable	-	3,500
CASH FLOWS PROVIDED BY (USED IN) OPERATING ACTIVITIES	(27,883)	(1,047)
Deferred Revenue	-	13,244
CASH FLOWS PROVIDED BY (USED IN) OPERATING ACTIVITIES	(21,451)	2,693
CASH FLOWS FROM INVESTING ACTIVITIES	-	-
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from stock subscriptions	25,000	-
CASH FLOWS PROVIDED BY FINANCING ACTIVITIES	25,000	-
NET INCREASE IN CASH	3(2,~~549~~883)	2(1,~~693~~047)
Cash, beginning of period	3,448	1,555
Cash, end of period	$ ~~6,997~~565	$ ~~4,248~~508
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid	$ -	$ -
Income taxes paid	$ -	$ -

See accompanying notes to unaudited financial statements.

UNICOBE CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

~~SEPTEMBER~~DECEMBER 3031, 2018

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

UNICOBE Corp. (“the Company,” “we,” “us” or “our”) was incorporated in the State of Nevada on May 19, 2014. We are in the business of producing and selling laser engravings on glass billets. Our office is located at Serdike 17A, ap. 37 Sofia, Bulgaria, 1000.

NOTE 2 – GOING CONCERN

The accompanying financial statements have been prepared in conformity with generally accepted accounting principles generally accepted in the United States of America, which contemplate continuation of the Company as a going concern. The Company had no revenues for the ~~three~~six months ended ~~September~~December 3031, 2018. The Company currently has negative working capital, and has not completed its efforts to establish a stabilized source of revenues sufficient to cover operating costs over an extended period of time. Therefore, there is substantial doubt about the Company’s ability to continue as a going concern.

Management anticipates that the Company will be dependent, for the near future, on additional investment capital to fund operating expenses. The Company intends to position itself so that it will be able to raise additional funds through the capital markets. In light of management’s efforts, there are no assurances that the Company will be successful in this or any of its endeavors or become financially viable and continue as a going concern.

NOTE 3 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES

Basis of presentation

The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s year-end is June 30.

Use of Estimates

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

~~Cash~~Foreign Operations and ~~Cash~~Functional ~~Equivalents~~Currency

~~The~~Despite ~~Company~~the ~~considers~~business ~~all~~location ~~highly~~in ~~liquid~~Bulgaria, ~~investments with~~ the ~~original~~functional ~~maturities~~currency of ~~three~~the ~~months~~Company oris ~~less~~US todollar, bebecause ~~cash~~this ~~equivalents.~~is ~~The~~the ~~Company~~currency ~~had~~of ~~$6,997~~the inprimary ~~cash~~economic asenvironment of ~~September~~the ~~30,~~Company ~~2018,~~in ~~and~~accordance ~~$3,448~~with asFASB ofASC ~~June 30, 2018~~830-10-45-2.

~~Fair~~Cash ~~Value~~and ofCash ~~Financial Instruments~~Equivalents

~~ASC topic 820 "Fair Value Measurements and Disclosures" establishes a~~ The Company considers all highly liquid investments with the original maturities of three~~-tier~~ months or less to ~~fair~~be ~~value~~cash ~~hierarchy, which prioritizes the inputs in measuring fair value~~equivalents. The ~~hierarchy~~Company ~~prioritizes~~had ~~the~~$565 ~~inputs~~in ~~into~~cash ~~three~~as ~~levels~~of ~~based~~December on31, ~~the~~2018, ~~extent~~and to$3,448 ~~which~~as ~~inputs~~of ~~used~~June in30, ~~measuring fair value are observable in the market~~2018.

~~These~~Fair ~~tiers~~Value ~~include:~~of Financial Instruments

Level 1:	Defined as observable inputs such as quoted prices in active markets;
Level 2:	Defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3:	Defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

ASC topic 820 "Fair Value Measurements and Disclosures" establishes a three-tier fair value hierarchy, which prioritizes the inputs in measuring fair value. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

~~The~~These ~~carrying~~tiers ~~value of cash and the Company’s loan from director approximate its fair value due to their short-term maturity.~~include:

Prepaid Expenses

Level 1:	Defined as observable inputs such as quoted prices in active markets;
Level 2:	Defined as inputs other than quoted prices in active markets that are either directly or indirectly observable; and
Level 3:	Defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions.

~~Prepaid~~The ~~Expenses~~carrying ~~are recorded at fair market~~ value. ~~The~~of ~~Company~~cash ~~had $1,382 in prepaid rent~~ and ~~$10,821~~the inCompany’s ~~prepaid~~loan ~~equipment~~from asdirector ofapproximate ~~September~~its ~~30,~~fair ~~2018,~~value ~~and~~due ~~$1,022~~to asits ofshort-term ~~June 30, 2018~~maturity.

UNICOBE CORP.

NOTES TO THE UNAUDITED FINANCIAL STATEMENTS

~~SEPTEMBER~~DECEMBER 3031, 2018

NOTE 3 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES (CONTINUED)

~~Inventories~~Prepaid Expenses

~~Inventories~~Prepaid Expenses are ~~stated~~recorded at ~~the lower of~~ cost ~~or market~~. ~~Cost is principally determined using the first in, first out (FIFO) method.~~ The Company had a$692 ~~total~~in ofprepaid rent and $312,~~418~~152 in ~~raw~~prepaid ~~materials~~equipment and website as of ~~September~~December 3031, 2018, and ~~a total of~~ $1,~~293~~022 ~~in raw materials~~ as of June 30, 2018.

~~Depreciation, Amortization, and Capitalization~~ Inventories

~~The~~Inventories ~~Company~~are ~~records~~stated ~~depreciation~~at ~~and~~the ~~amortization~~lower ~~when~~of ~~appropriate~~cost ~~using~~or ~~both~~market. ~~straight-line~~Cost ~~and~~is ~~declining~~principally ~~balance~~determined ~~methods~~using ~~over~~ the ~~estimated~~first ~~useful~~in, ~~life~~first ofout ~~the~~(FIFO) ~~assets~~method. WeThe ~~estimate~~Company ~~that~~had ~~the~~a ~~useful~~total ~~life~~ of a$3,418 ~~laser-engraving~~in ~~machine~~raw ismaterials 4as ~~years and the current version~~ of ~~our~~December ~~web~~31, ~~site~~2018, ~~is 1 year. Expenditures for maintenance~~ and ~~repairs~~a ~~are~~total ~~charged~~of ~~to expense as incurred. Additions~~$1,293 ~~major~~in ~~renewals~~raw ~~and~~materials ~~replacements~~as ~~that~~of ~~increase~~June ~~the property's useful life are capitalized. Property sold or retired~~30, ~~together with the related accumulated depreciation is removed from the appropriate accounts and the resultant gain or loss is included in net income~~2018.

~~Income~~Depreciation, ~~Taxes~~Amortization, and Capitalization

~~Income~~The ~~taxes~~Company ~~are~~records ~~computed~~depreciation and amortization when appropriate using ~~the~~both ~~asset~~straight-line and ~~liability~~declining ~~method. Under~~balance ~~the~~methods ~~asset~~over ~~and~~the ~~liability~~estimated ~~method,~~useful ~~deferred~~life ~~income~~of ~~tax~~the assets. ~~and~~We ~~liabilities~~estimate ~~are~~that ~~determined~~the ~~based~~useful onlife ~~the~~of ~~differences~~a ~~between~~laser-engraving ~~the~~machine ~~financial~~is ~~reporting~~4 years and ~~tax~~the ~~bases~~current version of ~~assets~~our ~~and~~web ~~liabilities~~site is 1 year. Expenditures for maintenance and repairs are ~~measured~~charged ~~using~~to ~~the~~expense ~~currently~~as ~~enacted~~incurred. ~~tax~~Additions, ~~rates~~major renewals and ~~laws~~replacements that increase the property's useful life are capitalized. A ~~valuation~~Property ~~allowance~~sold isor ~~provided~~retired, ~~for~~together with the ~~amount~~related ofaccumulated ~~deferred~~depreciation ~~tax~~is ~~assets~~removed ~~that,~~from ~~based~~the onappropriate ~~available~~accounts ~~evidence,~~and ~~are~~the ~~not~~resultant ~~expected~~gain toor beloss ~~realized~~is included in net income.

~~Revenue~~Income ~~Recognition~~Taxes

~~The~~Income ~~Company~~taxes ~~recognizes~~are ~~revenue~~computed inusing ~~accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers.” The core principle of ASC 606 is that an entity recognizes revenue to depict~~ the ~~transfer~~asset ofand ~~promised~~liability ~~goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services~~method. Under ~~An entity recognizes revenue in accordance with that core principle by applying~~ the ~~following~~asset ~~steps:~~and ~~Step~~liability ~~1: Identify the contract(s) with a customer~~method, ~~Step~~deferred 2:income ~~Identify~~tax ~~the~~assets ~~performance~~and ~~obligation(s)~~liabilities inare ~~the~~determined ~~contract,~~based ~~Step~~on ~~3: Determine~~ the ~~transaction~~differences ~~price,~~between ~~Step 4: Allocate~~ the ~~transaction~~financial ~~price~~reporting toand ~~the~~tax ~~performance~~bases ~~obligations~~of inassets ~~the~~and ~~contract,~~liabilities ~~Step~~and 5:are ~~Recognize~~measured ~~revenue~~using ~~when (or as)~~ the ~~entity~~currently ~~satisfies~~enacted atax ~~performance~~rates ~~obligation~~and laws. A ~~Our~~valuation ~~customers~~allowance ~~have~~is aprovided ~~right of return of the products~~ for ~~one month from~~ the ~~invoice~~amount ~~date.~~of ~~Our~~deferred ~~customers~~tax ~~Bonma~~assets ~~Ltd.~~that, ~~Zazzl~~based ~~Ltd.~~on ~~and~~available ~~Palex~~evidence, ~~Ltd.~~ are ~~the~~not ~~customers~~expected ~~with~~to ~~which~~be ~~we have sales greater than 10% of total revenues~~realized.

~~Basic~~Revenue ~~Income (Loss) Per Share~~Recognition

The Company ~~computes~~recognizes ~~income~~revenue ~~(loss) per share~~ in accordance with ~~FASB~~Accounting Standards Codification (“ASC”) ~~260~~606, “~~Earnings~~Revenue ~~per~~from ~~Share~~Contracts with Customers.” ~~Basic~~The ~~loss~~core ~~per~~principle ~~share~~of ASC 606 is ~~computed~~that byan ~~dividing~~entity ~~net~~recognizes ~~income~~revenue ~~(loss)~~to ~~available~~depict the transfer of promised goods or services to ~~common~~customers ~~shareholders~~in byan amount that reflects the ~~weighted~~consideration ~~average~~to ~~number~~which ofthe ~~outstanding~~entity ~~common~~expects ~~shares~~to ~~during~~be ~~the~~entitled ~~period~~in exchange for those goods or services. ~~Diluted~~An ~~income~~entity recognizes revenue in accordance with that core principle by applying the following steps: Step 1: Identify the contract(~~loss~~s) ~~per~~with ~~share~~a ~~gives~~customer, ~~effect~~Step to2: ~~all~~Identify ~~dilutive~~the ~~potential~~performance ~~common~~obligation(s) ~~shares~~in ~~outstanding~~the ~~during~~contract, Step 3: Determine the ~~period. Dilutive~~transaction ~~loss~~price, ~~per~~Step ~~share~~4: ~~excludes~~Allocate ~~all~~the ~~potential~~transaction ~~common~~price ~~shares~~to ifthe ~~their~~performance ~~effect~~obligations isin ~~anti-dilutive.~~the ~~For~~contract, Step 5: Recognize revenue when (or as) the ~~three~~entity ~~months~~satisfies ~~ended~~a ~~September~~performance ~~30,~~obligation. ~~2018~~Our ~~and~~customers ~~2017~~have ~~there~~a ~~were~~right noof ~~potentially~~return ~~dilutive~~of ~~debt~~the orproducts ~~equity~~for ~~instruments~~one ~~issued~~month orfrom ~~outstanding~~the invoice date.

~~NOTE~~Basic 4Income –(Loss) ~~LOAN~~Per ~~FROM DIRECTOR~~Share

AsThe ofCompany ~~September~~computes ~~30,~~income ~~2018~~(loss) ~~and~~per ~~June~~share ~~30,~~in ~~2018,~~accordance ~~our~~with ~~sole~~FASB ~~director~~ASC ~~has~~260 ~~loaned~~“Earnings aper ~~total~~Share.” ofBasic ~~$23,967~~loss per share is computed by dividing net income (loss) available to ~~the~~common ~~Company.~~shareholders ~~This~~by ~~loan~~the isweighted ~~unsecured,~~average ~~non-interest~~number ~~bearing~~of ~~and~~outstanding ~~due~~common onshares ~~demand~~during the period. ~~The~~Diluted ~~director~~income ~~loaned~~(loss) $0per share gives effect to ~~the~~all ~~Company~~dilutive potential common shares outstanding during the ~~three~~period. Dilutive loss per share excludes all potential common shares if their effect is anti-dilutive. For the six months ended ~~September~~December 3031, 2018 ~~($0~~and – 2017) there were no potentially dilutive debt or equity instruments issued or outstanding.

8NOTE 4 – LOAN FROM DIRECTOR

~~UNICOBE~~As ~~CORP~~of December 31, 2018 and June 30, 2018, our sole director has loaned a total of $23,967 to the Company. This loan is unsecured, non-interest bearing and due on demand. The director loaned $0 to the Company during the six months ended December 31, 2018 ($0 – 2017).

8 ~~NOTES TO THE UNAUDITED FINANCIAL STATEMENTS~~

~~SEPTEMBER~~UNICOBE ~~30, 2018~~CORP.

~~NOTE~~ NOTES 5TO –THE ~~FIXED~~UNAUDITED ~~ASSETS~~FINANCIAL STATEMENTS

		Equipment		Website		Totals
Cost
As at June 30, 2018	$	9,415	$	300	$	9,715
Additions		-		-		-
Disposals		-		-		-
As at September 30, 2018	$	9,415	$	300	$	9,715
Depreciation
As at June 30, 2018	$	(3,607)	$	(300)	$	(3,907)
Change for the period		(336)		(-)		(336)
As at September 30, 2018	$	(3,943)	$	(300)	$	(4,243)
Net book value	$	5,472	$	-	$	5,472

DECEMBER 31, 2018

NOTE 65 – FIXED ~~COMMON STOCK~~ASSETS

The Company has 75,000,000, $0.001 par value shares of common stock authorized.

		Equipment			Website			Totals
Cost
As at June 30, 2018	$	9,415		$	300		$	9,715
Additions		-			-			-
Disposals		-			-			-
As at September 30, 2018	$	9,415		$	300		$	9,715
Depreciation
As at June 30, 2018	$	(3,607	)	$	(300	)	$	(3,907	)
Change for the period		(673	)		(-)			(673	)
As at December 31, 2018	$	(4,280	)	$	(300	)	$	(4,580	)

Net book value	$	5,135		$	-		$	5,135

InNOTE ~~January~~6 ~~2017,~~– COMMON the Company rescinded the offering of 320,000 shares sold to certain shareholders during March to June 2016. The shares were returned by twenty investors, and the Company refunded $12,800 invested. The Company rescinded the offering to these shareholders due to the discovery of forged identification provided by the investors.STOCK

~~During~~The ~~May 2018, the~~ Company ~~sold~~has ~~a total of 45~~75,000,000, ~~common~~$0.001 ~~shares,~~par ~~which~~value ~~have~~shares ~~not~~of ~~yet~~common ~~been~~stock ~~issued~~authorized, ~~for~~and ~~cash~~2,120,000 ~~contribution~~shares of ~~$1,800~~common atstock ~~$0.04~~issued ~~per share~~ and ~~have~~outstanding ~~been~~at ~~recorded~~December as31, ~~liability for unissued shares on the balance sheet~~2018.

During ~~June~~the period of May through September 2018, the Company sold a total of ~~112~~782,500 common shares, ~~which~~to ~~have~~unrelated ~~not~~parties ~~yet~~at ~~been~~$.04 ~~issued,~~per share for cash ~~contribution~~proceeds of $431,~~500 at $0~~300.04 These ~~per~~shares ~~share~~have ~~and~~not ~~have~~yet been ~~recorded~~issued, and are reflected as a liability for unissued shares on the balance sheet.

~~During~~NOTE ~~July 2018, the Company sold a total of 187,500 common shares, which have not yet been issued, for cash contribution of $~~7~~,500~~ at– COMMITMENTS ~~$0.04~~AND ~~per share and have been recorded as liability for unissued shares on the balance sheet.~~CONTINGENCIES

~~During~~On ~~August~~April ~~2018~~28, 2017, the Company ~~sold~~entered into facilities Rental Agreement with a ~~total~~one-year term and monthly rental fee of ~~300,000~~$150. ~~common~~The ~~shares,~~Company ~~which~~subsequently ~~have~~revised ~~not~~the ~~yet~~rental ~~been~~agreement ~~issued,~~to a $230 monthly fee for ~~cash~~the ~~contribution~~period of ~~$12~~August 1,~~000~~ at2017 ~~$0.04~~through ~~per~~September ~~share~~1, 2018, and renewed ~~have~~the ~~been~~agreement ~~recorded~~for asthe ~~liability~~period ~~for~~of September ~~unissued~~1, ~~shares~~2018 onthrough ~~the~~October ~~balance~~1, ~~sheet~~2019.

~~During~~NOTE ~~September~~8 ~~2018,~~– SUBSEQUENT the Company sold a total of 137,500 common shares, which have not yet been issued, for cash contribution of $5,500 at $0.04 per share and have been recorded as liability for unissued shares on the balance sheet.EVENTS

~~There~~In ~~were~~accordance 2with ASC 855-10,~~120,000~~ ~~shares~~the ofCompany ~~common~~has ~~stock~~analyzed ~~issued~~its ~~and~~operations ~~outstanding~~subsequent ~~and~~to ~~625~~December 31,~~000~~ ~~shares~~2018 ~~have~~through ~~been~~the ~~sold~~date these financial statements were issued, and ~~recorded~~has asdetermined ~~liability~~that ~~for~~it ~~unissued~~does ~~shares~~not onhave ~~the~~any ~~balance~~material ~~sheet~~subsequent asevents ofto ~~September~~disclose ~~30,~~in ~~2018~~these financial statements.

~~NOTE~~Item 72. –Management’s ~~COMMITMENTS~~Discussion ~~AND~~and ~~CONTINGENCIES~~Analysis of Financial Condition and Results of Operations.

OnThis ~~April~~quarterly 28report and other reports filed by Unicobe Corp. (“we,” ~~2017~~“us,” “our,” or the “Company”), ~~entered~~from ~~into~~time ato ~~facilities~~time ~~Rental~~contain ~~Agreement~~or ~~with~~may acontain ~~one~~forward-~~year~~looking ~~term~~statements and ~~monthly~~ ~~rental~~information ~~fee~~that are based upon beliefs of, ~~$150.~~and ~~The~~information ~~Company~~currently ~~subsequently~~available ~~revised~~to, the ~~rental~~Company’s ~~agreement~~management as well as estimates and assumptions made by Company’s management. Readers are cautioned not to aplace ~~$230~~undue ~~monthly~~reliance ~~fee~~on ~~for~~these ~~the~~forward-looking ~~period~~statements, which are only predictions and speak only as of ~~August~~the 1date hereof. When used in the filings, ~~2017~~the ~~through~~words ~~September~~“anticipate,” 1“believe,” ~~2018~~“estimate,” “expect,” “future,” “intend,” “plan,” or the negative of these terms and ~~renewed~~similar expressions as they relate to the ~~agreement~~Company ~~for~~or the ~~period~~Company’s management identify forward-looking statements. Such statements reflect the current view of ~~September~~the 1Company with respect to future events and are subject to risks, ~~2018~~uncertainties, ~~through~~assumptions, ~~October~~and 1other factors. Should one or more of these risks or uncertainties materialize, ~~2019~~or should the underlying assumptions prove incorrect, actual results may differ significantly from those anticipated, believed, estimated, expected, intended, or planned.

~~UNICOBE~~Although ~~CORP~~the Company believes that the expectations reflected in the forward-looking statements are reasonable, the Company cannot guarantee future results, levels of activity, performance, or achievements. Except as required by applicable law, including the securities laws of the United States, the Company does not intend to update any of the forward-looking statements to conform these statements to actual results.

~~NOTES~~Our TOfinancial ~~THE~~statements ~~UNAUDITED~~are ~~FINANCIAL~~prepared ~~STATEMENTS~~in accordance with accounting principles generally accepted in the United States (“GAAP”). These accounting principles require us to make certain estimates, judgments, and assumptions. We believe that the estimates, judgments, and assumptions upon which we rely are reasonable based upon information available to us at the time that these estimates, judgments, and assumptions are made. These estimates, judgments, and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. Our financial statements would be affected to the extent there are material differences between these estimates.

~~SEPTEMBER 30, 2018~~Overview

~~NOTE~~Unicobe 8Corp. –was ~~SUBSEQUENT~~incorporated ~~EVENTS~~in the State of Nevada on May 19, 2014. We have never declared bankruptcy, have never been in receivership, and have never been involved in any legal action or proceedings. Since incorporation, we have not made any significant purchase or sale of assets. Our business office is located at Serdike 17A, ap. 37 Sofia, Bulgaria, 1000. Our telephone number is +17028506585.

InOur ~~accordance~~business ~~with~~is ~~ASC 855-10,~~ the ~~Company~~application ~~has~~of ~~analyzed~~various ~~its~~types ~~operations~~and ~~subsequent~~shapes toof ~~September~~laser ~~30,~~engravings ~~2018~~onto ~~through~~glass ~~the~~billets ~~date~~and ~~these~~distribution ~~financial~~thereof ~~statements~~primarily ~~were~~in ~~issued,~~Bulgaria and ~~has~~neighboring ~~determined~~countries. ~~that~~We ~~it does not~~ have ~~any~~generated ~~material~~limited ~~subsequent~~revenues ~~events~~from operations to ~~disclose in these financial statements, other than shares issuance~~date.

~~Item~~Our products can be divided into three categories: 1) mass market tourist souvenirs; 2.) ~~Management’s~~corporate ~~Discussion~~gifts, souvenirs and ~~Analysis~~insignia; 3) individually designed laser engraved glass products for personal use as an element of ~~Financial~~interior ~~Condition~~design or memento. The success of our business plan will depend on the flow of tourists, business climate and ~~Results~~economic progress of ~~Operations~~Bulgaria and the region. A downturn of tourism particularly and of the corporate sector in general can adversely affect our intended business.

~~This~~We ~~quarterly~~will ~~report~~distribute ~~and other reports filed by Unicobe Corp. (“we,” “us,” “~~our,” orlaser ~~the~~engraved ~~“Company”),~~glass ~~from~~products ~~time~~in toBulgaria ~~time contain or may contain forward-looking statements~~ and ~~information~~neighboring ~~that are based upon beliefs of, and information currently available to, the Company’s management as well as estimates and assumptions made by Company’s management~~countries. ~~Readers~~We ~~are~~plan ~~cautioned not~~ to ~~place~~use ~~undue~~various ~~reliance~~distribution onchannels ~~these~~for ~~forward-looking~~various ~~statements,~~types ~~which are only predictions and speak only as~~ of ~~the date hereof~~customers. ~~When~~We ~~used in the filings, the words “anticipate,” “believe,” “estimate,” “expect,” “future,” “intend,” “~~plan,” ~~or the negative of these terms and similar expressions as they relate~~ to ~~the~~distribute ~~Company or the Company’s management identify forward~~mass-~~looking~~market ~~statements.~~souvenirs ~~Such~~via ~~statements~~supermarkets ~~reflect the current view~~ of ~~the~~large ~~Company~~retail ~~with~~chains, ~~respect~~tourist toshops ~~future events~~ and ~~are~~kiosks; ~~subject~~corporate toclients ~~risks, uncertainties, assumptions,~~ and ~~other~~individual ~~factors.~~clients ~~Should~~will ~~one~~be orcovered ~~more~~by ofour ~~these~~web ~~risks~~page orand ~~uncertainties~~targeted ~~materialize,~~marketing ~~or should the underlying assumptions prove incorrect, actual results may differ significantly from those anticipated, believed, estimated, expected, intended, or planned~~exercises.

~~Although~~Product the Company believes that the expectations reflected in the forward-looking statements are reasonable, the Company cannot guarantee future results, levels of activity, performance, or achievements. Except as required by applicable law, including the securities laws of the United States, the Company does not intend to update any of the forward-looking statements to conform these statements to actual results.Overview

~~Our~~Unicobe ~~financial~~Corp.’s ~~statements~~business ~~are~~is ~~prepared~~ in ~~accordance~~applying ~~with~~standard ~~accounting~~and ~~principles~~custom ~~generally~~laser ~~accepted~~engravings inon ~~the~~glass ~~United~~billets ~~States~~of ~~(“GAAP”).~~various ~~These~~shapes ~~accounting principles require us~~ to ~~make~~be ~~certain~~sold ~~estimates, judgments, and assumptions. We believe that the estimates, judgments, and assumptions upon which we rely are reasonable based upon information available~~ to usboth atmass-market ~~the~~consumers ~~time that these estimates, judgments,~~ and ~~assumptions~~individual ~~are made~~clients. ~~These~~Individual ~~estimates,~~customers ~~judgments,~~may ~~and~~use ~~assumptions~~either ~~can~~Unicobe-proposed ~~affect~~designs ~~the~~or ~~reported~~their ~~amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented~~own. ~~Our financial statements would be affected to the extent there are material differences between these estimates.~~

~~Overview~~We plan that our production capacities will allow us to manufacture souvenirs, tourist-oriented products, up-market gifts and interior design items from glass based on advanced and unique designs and templates.

Unicobe Corp. ~~was~~has ~~incorporated~~purchased intwo ~~the~~3D ~~State~~Crystal ofLaser ~~Nevada~~engraving onmachines ~~May~~from ~~19,~~a ~~2014~~Chinese vendor. WeThese ~~have~~machines ~~never declared bankruptcy,~~ have ~~never~~more ~~been~~modern inadvanced ~~receivership,~~functions and ~~have~~will ~~never~~serve ~~been~~for ~~involved~~expediting inthe ~~any~~range ~~legal~~of ~~action~~offered orengraving ~~proceedings.~~products ~~Since~~and ~~incorporation,~~increasing wethe ~~have~~quality ~~not~~level ~~made any significant purchase or sale~~ of ~~assets.~~engraving ~~Our business office is located at Serdike 17A, ap~~items. ~~37 Sofia, Bulgaria, 1000. Our telephone number is +17028506585.~~

~~Our~~Unicobe ~~business~~Corp. ishas the ~~application~~ability ofto ~~various~~manufacture ~~types~~such ~~and~~original ~~shapes~~items ofas, ~~laser~~for ~~engravings onto glass billets and distribution thereof primarily in Bulgaria and neighboring countries. We have generated limited revenues from operations to date.~~example:

~~Our~~· ~~products~~Advertising ~~can~~or ~~be divided into three categories: 1) mass market tourist souvenirs; 2)~~ corporate ~~gifts,~~glass souvenirs ~~and~~with ~~insignia;~~brand 3)identity ~~individually designed laser engraved glass products for personal use as an element~~ of ~~interior design or memento. The success of our business plan will depend on~~ the flow of tourists, business climate and economic progress of Bulgaria and the region. A downturn of tourism particularly and of the corporate sector in general can adversely affect our intended business.customer;

We· ~~will~~High-end ~~distribute~~souvenir-like ~~our laser engraved~~ glass ~~products~~gifts ~~in Bulgaria~~ and ~~neighboring countries. We plan to use various distribution channels for various types of customers. We plan to distribute mass-market souvenirs via~~ awards;

10· Custom designed nameplates.

~~supermarkets~~However, ~~of large retail chains~~first, ~~tourist~~we ~~shops~~intend ~~and~~to ~~kiosks;~~launch ~~corporate~~a ~~clients~~mass ~~and~~manufacture ~~individual~~of ~~clients~~inexpensive ~~will~~laser-engraved betourist ~~covered~~souvenirs byof ~~our~~various ~~web page and targeted marketing exercises~~shapes.

~~Product Overview~~10

~~Unicobe~~Potential Corp.’s business is in applying standard and custom laser engravings on glass billets of various shapes to be sold to both mass-market consumers and individual clients. Individual customers may use either Unicobe-proposed designs or their own.Customers

WeOur ~~plan~~President ~~that~~and ~~our~~Director, ~~production~~Anatoliy ~~capacities~~Kanev, will ~~allow~~market usour product and negotiate with potential customers and wholesale buyers. We intend to ~~manufacture~~develop ~~souvenirs,~~and ~~tourist-oriented~~maintain a database of potential corporate clients who may be interested in our products,. We will follow up~~-market~~ ~~gifts~~with these clients periodically and ~~interior~~offer ~~design~~them ~~items~~free samples, presentations and special discounts from ~~glass~~time ~~based~~to ontime. ~~advanced~~We ~~and~~plan ~~unique~~to ~~designs~~attend ~~and~~trade ~~templates~~shows in our industry to exhibit our products with a view to find new customers.

~~Unicobe~~Three ~~Corp.~~main ~~has~~categories ~~purchased two 3D Crystal Laser engraving machines from a Chinese vendor. These machines have more modern advanced functions and will serve for expediting the range~~ of ~~offered~~our ~~engraving~~clients ~~products and increasing the quality level of engraving items.~~ are:

Unicobe Corp. has the ability to manufacture such original items as, for example:

Tourists coming to spend their vacations in Bulgaria and neighboring countries. First of all, we rely on the tourism potential of Bulgaria. In 2013, 9.2 million tourists visited Bulgaria. Tourists from Greece, Romania and Turkey comprise 40% of all persons visiting the country. The tourism sector in Bulgaria constituted 13.6% of GDP, having provided for 111,856 workplaces in 2013. During three summer months of 2013 the average amount of tourists in Bulgaria reached 1.5 million persons per month, 61% of whom came from the European Union, which, in turn, suggests potential demand for our products. In the recent years, the average annual number of tourists in Bulgaria has increased by 6%. When marketing our products to this segment of the market we plan to cooperate with both local retailers of tourist products (tourist shops, kiosks, tents etc.), and larger wholesalers (tourist agencies, retail chains etc.).

Individual customers will address us in order to get laser engravings on glass based on their individual preferences or designs or designs developed by us.

· ~~Advertising~~Corporate orclients, ~~corporate~~representing ~~glass~~large, ~~souvenirs~~medium ~~with~~and ~~brand~~small-scale ~~identity~~businesses, various associations etc. This is a rather substantial segment of the ~~customer~~market, which grows and regularly generates demand for various corporate gifts, souvenirs; items that promote brand awareness etc.

~~· High-end souvenir-like glass gifts and awards;~~Competition

·We ~~Custom~~know ~~designed~~that ~~nameplates~~there are a number of obstacles to entering the market of laser engravings on glass objects and the competition is rather high. There are several companies (Smartarts and Laser D) that offer similar services and products and we will have to compete with them. We see the main competitive advantage of our competitors in the established customer base and marketing outlets. But a review of products of our competitors shows that our products are more exclusive, our assortment of products is wider, delivery times are faster, quality is better, approaches to business are more flexible and, very importantly, our equipment is more modern and efficient than that of our competitors, which gives us good chances for occupying a considerable market niche. Attracting new customers will also be supported by a client-oriented approach of Unicobe Corp., accentuating practical mutually-beneficial cooperation with our clients.

~~However,~~Our ~~first,~~advantage is our modern and efficient engraving machine. This means that we ~~intend~~are able to ~~launch~~produce more products at the same time using fewer resources such as electricity, accompanying raw materials and consumables for the machine. The modern machine that is at our disposal also provides a ~~mass~~wider ~~manufacture~~range of ~~inexpensive~~creative possibilities at creating laser-engraved ~~tourist~~products, ~~souvenirs~~therefore allowing for another serious competitive advantage. One of ~~various~~the ~~shapes~~business operations of Unicobe Corp. is the selling of glass products manufactured according to the unique designs submitted by individual clients dedicated to special occasions, events, memorable moments, etc.

~~Potential~~Some ~~Customers~~of the competitive factors that may affect our business are as follows:

~~Our President and Director, Anatoliy Kanev, will market our product and negotiate with potential customers and wholesale buyers~~1. WeIncrease ~~intend~~in toCompetition: ~~develop~~other ~~and~~companies ~~maintain a database of potential corporate clients who~~ may befollow ~~interested in~~ our ~~products.~~business Wemodel ~~will~~of ~~follow~~distributing uplaser ~~with~~engraved ~~these~~glass ~~clients periodically and offer them free samples~~billets, ~~presentations~~which ~~and~~will ~~special~~reduce ~~discounts from time to time. We plan to attend trade shows in~~ our ~~industry~~competitive ~~to exhibit our products with a view to find new customers~~edge.

~~Three~~2. ~~main~~Price: ~~categories~~Our ofcompetitors may be selling similar products at a lower price forcing us to lower our ~~clients~~prices ~~are:~~as well and possibly sell our product at a loss.

Tourists coming to spend their vacations in Bulgaria and neighboring countries. First of all, we rely on the tourism potential of Bulgaria. In 2013, 9.2 million tourists visited Bulgaria. Tourists from Greece, Romania and Turkey comprise 40% of all persons visiting the country. The tourism sector in Bulgaria constituted 13.6% of GDP, having provided for 111,856 workplaces in 2013. During three summer months of 2013 the average amount of tourists in Bulgaria reached 1.5 million persons per month, 61% of whom came from the European Union, which, in turn, suggests potential demand for our products. In the recent years, the average annual increment of tourists in Bulgaria increase of 6%. When marketing our products to this segment of the market we plan to cooperate with both local retailers of tourist products (tourist shops, kiosks, tents etc.), and larger wholesalers (tourist agencies, retail chains etc.).

Individual customers will address us in order to get laser engravings on glass based on their individual preferences or designs or designs developed by us.

3. Substitute Products: competitors may substitute laser engraved glass billets with similar products from plastic.

· Corporate clients, representing large, medium and small-scale businesses, various associations etc. This is a rather substantial segment of the market, which grows and regularly generates demand for various corporate gifts, souvenirs; items that promote brand awareness etc.Marketing

~~Competition~~The sales strategy will be based on the concept that owning a product by Unicobe Corp., either a mass-market souvenir or a high-end customs-made model, is a source of pride and appreciation. Memorable products by Unicobe Corp. attract attention, as a piece of interior design always staying in sight, be it an individual customer, large corporate client, or a tourist. Our products may also be considered a long-term investment since the life cycle of our products is rather lengthy and the design stays up-to-date almost infinitely. Especially, given the fact that we plan to affix every product, including those distributed via retail points, with a business card with information about Unicobe Corp., information about the product and contact details. And in order to enhance the feeling of uniqueness of our products, we may also indicate a unique reference number on the business card to accompany each Unicobe Corp. product.

We know that there are a number of obstacles to entering the market of laser engravings on glass objects and the competition is rather high. There are several companies (Smartarts and Laser D) that offer similar services and products and we will have to compete with them. We see the main competitive advantage of our competitors in the established customer base and marketing outlets. But a review of products of our competitors shows that our 11

11We plan to distribute our products via several distribution channels simultaneously. With regard to the tourism segment, we plan to cooperate with retailers (kiosks, tourist souvenir shops, etc.) and wholesalers (supermarkets, large retail chains, tourism agencies).

~~products~~Among ~~are~~others, ~~more~~we ~~exclusive~~also intend to use such marketing strategies such as web advertisements, direct mailing, and phone calls to acquire potential customers. We plan to develop a website to market and display our ~~assortment~~products. As of ~~products~~the isdate ~~wider,~~of ~~delivery~~this ~~times~~filing ~~are~~we ~~faster,~~have ~~quality~~already ispurchased ~~better,~~a ~~approaches~~website (www.unicobecorp.com) and plan to ~~business~~develop ~~are~~it. ~~more~~To ~~flexible~~accomplish ~~and~~this, ~~very~~we ~~importantly,~~plan to contract with an independent web designing company. Our website will describe our ~~equipment~~product isin ~~more~~detail, ~~modern~~show our contact information, and ~~efficient~~include ~~than~~some ~~that~~general information and pictures of ~~the~~our ~~competitors~~laser engraved products, ~~which~~available ~~gives~~designs, usetc. ~~good~~We ~~chances~~intend ~~for~~to ~~occupying~~attract traffic to our website by a ~~considerable~~variety ~~market~~of ~~niche.~~online ~~Attracting~~marketing ~~new~~tactics ~~customers~~such ~~will~~as ~~also~~registering bewith ~~supported~~top bysearch aengines ~~client~~using selected key words and meta-~~oriented~~tags, ~~approach~~and ofutilizing ~~Unicobe~~link ~~Corp~~and banner exchange options., ~~accentuating~~We ~~practical~~intend ~~mutually-beneficial~~to ~~cooperation~~promote ~~with~~our website by displaying it on our ~~clients~~promotion materials.

~~One~~We ofalso ~~our~~plan ~~biggest~~to ~~competitive~~attend ~~advantages~~some istrade ~~that~~shows ~~our engraving machine is modern~~ and ~~efficient.~~souvenir ~~This~~exhibitions ~~means that we are able~~ to ~~produce~~show ~~more~~our products atwith ~~the~~a ~~same~~view ~~period~~to offind ~~time~~new ~~using~~customers. ~~fewer~~We ~~resources~~will ~~such~~intend asto ~~electricity,~~continue ~~accompanying~~our ~~raw~~marketing ~~materials~~efforts ~~and~~during ~~consumables for~~ the ~~machine.~~life ~~The~~of ~~modern~~our ~~machine~~operations. ~~that~~There is atno ~~our~~guarantee ~~disposal~~that ~~also~~we ~~provides~~will abe ~~wider~~able ~~range~~to ofattract ~~creative~~and ~~possibilities~~more atimportantly ~~creating~~retain ~~laser-engraved~~enough ~~products,~~customers ~~therefore~~to ~~allowing~~justify ~~for~~our ~~another serious competitive advantage~~expenditures. ~~Faster~~If ~~delivery time by Unicobe Corp., first of all, means the way~~ we ~~see~~are ~~our~~unable ~~interaction~~to ~~with~~generate ~~individual~~a ~~clients.~~significant ~~One~~amount of ~~the~~revenue ~~business~~and ~~operations~~to ofsuccessfully ~~Unicobe~~protect ~~Corp.~~ourselves isagainst ~~the~~those ~~selling~~risks, ofthen ~~glass~~it ~~products~~would ~~manufactured~~materially ~~according~~affect toour ~~the~~financial ~~unique~~condition ~~designs~~and ~~submitted~~our bybusiness ~~individual~~could ~~clients~~be ~~dedicated to special occasions, events, memorable moments, etc~~harmed.

~~Some~~Description of ~~the competitive factors that may affect our business are as follows:~~property

1.The ~~Number~~Company has signed a Rental Agreement with Elica Valentinova for a one-year term with the opportunity of ~~Competitors~~expansion. ~~Increase:~~The ~~other~~original ~~companies~~monthly ~~may~~rental ~~follow~~fee ~~our~~was ~~business~~$150. ~~model~~The Company renewed the rental agreement for a $230 monthly fee for the period of ~~distributing~~August ~~laser~~1, ~~engraved~~2017 ~~glass~~through ~~billets~~September 1, ~~which~~2018, ~~will~~and ~~reduce~~subsequently ~~our~~for ~~competitive~~the ~~edge~~period of September 1, 2018 through October 1, 2019.

~~2. Price: Our competitors may be selling similar product at a lower price forcing us to lower our prices as well and possibly sell our product at a loss.~~Insurance

3We do not maintain any insurance and do not intend to maintain insurance in the future. ~~Substitute~~Because ~~Products:~~we ~~competitors~~do ~~may~~not ~~substitute~~have ~~laser~~any ~~engraved~~insurance, ~~glass~~if ~~billets~~we ~~with~~are ~~similar~~made a party of a products ~~from~~liability ~~plastic~~action, we may not have sufficient funds to defend the litigation. If that occurs a judgment could be rendered against us that could cause us to cease operations.

~~Marketing~~Research and Development Expenditures

~~The~~We ~~sales~~have ~~strategy~~not ~~will~~incurred beany ~~based~~research ~~on communicating that owning a product by Unicobe Corp., either a mass-market souvenir or a high-end customs-made model, is a source of pride~~ and ~~appreciation.~~development ~~Memorable~~expenditures products by Unicobe Corp. attracts attention, as a piece of interior design always staying in sight, be it an individual customer or large corporate client or a tourist. Our products may also be considered as a long-term investment since ~~the life cycle of~~ our ~~products is rather lengthy and the design stays up-to-date almost infinitely~~incorporation. Especially, given the fact that we plan to affix every product, including those distributed via retail points, with a business card with information about Unicobe Corp., information about the product and contact details. And in order to enhance the feeling of uniqueness of our products, we may also indicate a unique reference number on the business card to accompany each Unicobe Corp. product.

WeBankruptcy ~~plan~~or toSimilar distribute our products via several distribution channels simultaneously. As regards to the tourism segment, we plan to cooperate with retailers (kiosks, tourist souvenir shops, etc.) and wholesalers (supermarkets, large retail chains, tourism agencies).Proceedings

~~Among~~There ~~others,~~has webeen ~~also~~no ~~intend to use such marketing strategies such as web advertisements~~bankruptcy, ~~direct~~receivership ~~mailing,~~or ~~and~~similar ~~phone calls to acquire potential customers~~proceeding. We plan to develop a website to market and display our products. As of the date of this filing we have already purchased a website (www.unicobecorp.com) and plan to develop it. To accomplish this, we plan to contract an independent web designing company. Our website will describe our product in detail, show our contact information, and include some general information and pictures of our laser engraved products, available designs, etc. We intend to attract traffic to our website by a variety of online marketing tactics such as registering with top search engines using selected key words and meta-tags, and utilizing link and banner exchange options. We intend to promote our website by displaying it on our promotion materials.

We also plan to attend some trade shows and souvenir exhibitions to show our products with a view to find new customers. We will intend to continue our marketing efforts during the life of our operations. There is no guarantee that we will be able to attract and more importantly retain enough customers to justify our expenditures. If we are unable to generate a significant amount of revenue and to successfully protect ourselves against those risks, then it would materially affect our financial condition and our business could be harmed.Employees

~~Description~~We ofcurrently ~~property~~have no employees, other than our sole officer and director Anatoliy Kanev.

~~The~~Management’s ~~Company~~Discussion ~~has~~and ~~signed~~Analysis ~~a Rental Agreement with Elica Valentinova for a one-year term with the opportunity~~ of ~~expansion.~~Financial ~~The~~Condition ~~original monthly rental fee was $150. The Company renewed the rental agreement for a $230 monthly fee for the period of August 1, 2017 through September 1, 2018,~~ and ~~subsequently~~Results ~~for the period~~ of ~~September 1, 2018 through October 1, 2019.~~Operations

12Results of Operations for the three and six month periods ended December 31, 2018 and 2017:

~~Insurance~~Revenue and cost of goods sold

WeFor dothe ~~not~~three ~~maintain~~month ~~any~~periods ~~insurance~~ended December 31, 2018 and 2017 dothe ~~not~~Company ~~intend~~generated total revenue of $0 and $13,244, respectively, from selling laser engraving products to ~~maintain~~its ~~insurance~~customers. inThe cost of goods sold for the ~~future~~three month period ended December 31, 2018 and 2017 was $0 and $3,901, respectively, which represent the cost of raw materials. We ~~Because~~had no sales over the past quarter because we dowere ~~not~~actively ~~have~~engaged ~~any~~in ~~insurance~~business promotion, ifstudied wenew ~~are~~production ~~made~~techniques, aand ~~party~~looked offor anew ~~products~~markets ~~liability~~and ~~action~~new customers. Currently, we ~~may~~are ~~not~~developing ~~have~~new ~~sufficient~~types ~~funds~~of products and services to ~~defend~~offer and in the ~~litigation.~~near Iffuture ~~that~~we ~~occurs~~expect aan ~~judgment~~increase ~~could~~in besales ~~rendered~~due ~~against~~to usthe ~~that~~introduction ~~could~~of ~~cause~~our usnew product lines to ~~cease~~well-studied ~~operations~~markets.

~~Research and Development Expenditures~~12

For the six month periods ended December 31, 2018 and 2017 the Company generated total revenue of $0 and $20,189, respectively, from selling laser-engraved products to its customers. The cost of goods sold for the six month period ended December 31, 2018 and 2017 was $0 and $4,642, respectively, which represent the cost of raw materials. We ~~have~~had ~~not~~no ~~incurred~~sales ~~any~~over ~~research~~the past six months because we were actively engaged in business promotion, studied new production techniques, and ~~development~~looked ~~expenditures~~for ~~since~~new markets and new customers. Currently, we are developing new types of products and services to offer and in the nearest future we expect an increase in sales due to the introduction of our ~~incorporation~~new product line to well-studied markets.

~~Bankruptcy~~Operating ~~or Similar Proceedings~~expenses

~~There~~Total ~~has~~operating ~~been~~expenses nofor ~~bankruptcy~~the three month period ended December 31, ~~receivership~~2018 orand ~~similar~~2017, ~~proceeding~~were $6,127 and $3,016, respectively. The operating expenses included accounting/audit fees of $3,300 for the three month period ended December 31, 2018 and $1,750 for the three month period ended December 31, 2017; depreciation expense of $336 for the three month period ended December 31, 2018 and $336 for the three month period ended December 31, 2017; bank charges of $221 for the three month period ended December 31, 2018 and $140 for the three month period ended December 31, 2017; regulatory filings of $705 for the three month period ended December 31, 2018 and $100 for the three month period ended December 31, 2017; rent expense of $690 for the three month period ended December 31, 2018 and $690 for the three month period ended December 31, 2017; legal fees of $875 for the three month period ended December 31, 2018 and $0 for the three month period ended December 31, 2017.

~~Employees~~Total operating expenses for the six month period ended December 31, 2018 and 2017, were $18,276 and $11,715, respectively. The operating expenses included accounting/audit fees of $4,800 for the six month period ended December 31, 2018 and $6,250 for the six month period ended December 31, 2017; advertising expense of $7,297 for the six month period ended December 31, 2018 and $0 for the six month period ended December 31, 2017; depreciation expense of $673 for the six month period ended December 31, 2018 and $673 for the six month period ended December 31, 2017; bank charges of $1,103 for the six month period ended December 31, 2018 and $292 for the six month period ended December 31, 2017; regulatory filings of $1,105 for the six month period ended December 31, 2018 and $200 for the six month period ended December 31, 2017; rent expense of $1,380 for the six month period ended December 31, 2018 and $1,300 for the six month period ended December 31, 2017; legal fees of $875 for the six month period ended December 31, 2018 and $3,000 for the six month period ended December 31, 2017; miscellaneous of $1,043 for the six month period ended December 31, 2018 and $0 for the six month period ended December 31, 2017.

WeNet ~~currently have no employees, other than our sole officer and director Anatoliy Kanev.~~Loss

~~Management’s~~The ~~Discussion~~net loss/income for the three month period ended December 31, 2018 and ~~Analysis~~2017 ofwas ~~Financial~~a ~~Condition~~net loss of $6,127 and ~~Results~~a net income of ~~Operations~~$6,327, respectively.

~~Results~~The ofnet ~~Operations~~loss/income for the ~~three~~six month ~~periods~~period ended ~~September~~December 3031, 2018 and 2017: was a net loss of $18,276 and a net of income $3,832 respectively.

~~Revenue~~Liquidity and ~~cost~~Capital ofResources ~~goods~~and ~~sold~~Cash Requirements

~~For~~At ~~the~~December ~~three month periods ended September 30~~31, 2018, ~~and 2017~~ the Company ~~generated~~had ~~total~~cash ~~revenue~~ of $0565 ~~and~~ ($63,~~945,~~448 ~~respectively,~~as ~~from selling laser engraving products to its customers. The cost~~ of ~~goods~~June ~~sold for the three month period ended September~~ 30, 2018). ~~and 2017 was $0 and $741~~Furthermore, ~~respectively, which represent~~ the ~~cost~~Company ~~of raw materials. We~~ had noa ~~sales~~working ~~over~~capital ~~the~~deficit ~~past~~of ~~quarter~~$35,213 ~~because we were actively engaged in business promotion~~($17,610 ~~studied~~as ~~new~~of ~~production~~June ~~techniques~~30, ~~and looked for new markets and new customers~~2018). ~~Currently,~~The weincrease ~~are~~in ~~developing~~working ~~new~~capital ~~types~~deficit ofis ~~products~~attributed ~~and services~~ to ~~offer~~increase ~~and~~ in ~~the~~operating ~~nearest~~expenses ~~future~~and wedecrease ~~expect an increase~~ in ~~sales~~generating ~~due~~commensurate ~~to the introduction of our new product line to well-studied markets~~revenue.

~~Operating~~During the six month period ended December 31, 2018, the Company used $27,883 of cash in operating activities due to its net loss and increase in raw material inventory of $2,125, increase in prepaid expenses of $11,822, decrease in accounts receivable of $3,667 and depreciation of $673.

~~Total~~During ~~operating expenses for~~ the ~~three~~six month period ended ~~September~~December 3031, 2018 ~~and 2017~~, ~~were $12,148 and $8,698, respectively. The operating expenses included accounting/audit fees of $1,500 for~~ the ~~three~~Company ~~month~~used ~~period~~no ~~ended~~cash ~~September~~in ~~30,~~investing 2018 and $4,500 for the three month period ended September 30, 2017; advertising expense of $7,297 for the three month period ended September 30, 2018 and $0 for the three month period ended September 30, 2017; depreciation expense of $336 for the three month period ended September 30, 2018 and $336 for the three month period ended September 30, 2017; bank charges of $882 for the three month period ended September 30, 2018 and $152 for the three month period ended September 30, 2017; regulatory filings of $400 for the three month period ended September 30, 2018 and $100 for the three month period ended September 30, 2017; rent expense of $690 for the three month period ended September 30, 2018 and $610 for the three month period ended September 30, 2017; legal fees of $0 for the three month period ended September 30, 2018 and $3,000 for the three month period ended September 30, 2017; miscellaneous of $1,043 for the three month period ended September 30, 2018 and $0 for the three month period ended September 30, 2017activities.

~~Net Loss~~13

~~The~~During ~~net loss for~~ the ~~three~~six month period ended ~~September~~December 3031, 2018, ~~and~~the ~~2017~~Company ~~was~~generated $1225,~~148~~000 ~~and~~of ~~$2,494~~cash ~~respectively~~in financing activities through the sale of stock subscriptions.

~~Liquidity~~Anatoliy Kanev, our sole officer and ~~Capital~~director, ~~Resources~~will be devoting approximately 75% of his time to our operations. Once we expand operations, and ~~Cash~~are ~~Requirements~~able to attract more and more customers to buy our product, Mr. Kanev has agreed to commit more time as required.

13There is no assurance that our company will be able to obtain further funds required for our continued working capital requirements.

AtThere ~~September~~is ~~30,~~substantial ~~2018,~~doubt ~~the~~about ~~Company~~our ~~had~~ability ~~cash~~to ofcontinue ~~$6,997~~as ~~($3,448~~a going concern as the continuation of ~~June~~our ~~30,~~business ~~2018).~~is ~~Furthermore,~~dependent ~~the~~upon ~~Company~~public ~~had~~offering aand ~~working~~achieving ~~capital~~a ~~deficit~~profitable level of ~~$29,422~~operations. ~~($17,610~~The asissuance of ~~June~~additional ~~30,~~equity ~~2018).~~securities ~~The~~by ~~increase~~us could result in ~~working~~a ~~capital~~significant ~~deficit~~dilution isin ~~attributed~~the toequity ~~increase~~interests inof ~~operating~~our ~~expenses~~current ~~and~~stockholders. ~~decrease~~Obtaining incommercial ~~generating~~loans, ~~commensurate~~assuming ~~revenue.~~those loans would be available, will increase our liabilities and future cash commitments.

~~During~~Due to the ~~three~~uncertainty ~~month~~of ~~period~~our ~~ended~~ability ~~September~~to ~~30,~~meet ~~2018~~our current operating and capital expenses, ~~the~~in ~~Company~~their ~~used~~report ~~$21~~on our audited financial statements,~~451~~ ofour ~~cash~~independent inauditors ~~operating~~included ~~activities~~an ~~due~~explanatory paragraph regarding substantial doubt about our ability to ~~its~~continue ~~net~~as ~~loss~~a ~~and~~going ~~increase~~concern. inOur ~~raw~~financial ~~material~~statements ~~inventory~~have ofbeen ~~$2,125,~~prepared ~~increase~~assuming inthat ~~prepaid~~we ~~expenses~~will ofcontinue ~~$11~~as a going concern,~~181,~~ ~~decrease~~which incontemplates ~~accounts~~that ~~receivable~~we ofwill ~~$3,667~~realize our assets and ~~depreciation~~satisfy our liabilities and commitments in the ordinary course of ~~$336~~business.

~~During~~Off-Balance ~~the~~Sheet ~~three month period ended September 30, 2018, the Company used no cash in investing activities.~~Arrangements

~~During~~The ~~the~~Company ~~three~~does ~~month~~not ~~period~~have ~~ended~~any ~~September~~off ~~30,~~balance ~~2018,~~sheet arrangements that have or are reasonably likely to have a current or future effect on the Company's ~~generated~~financial ~~$25~~condition,~~000~~ ofchanges ~~cash~~ in ~~financing~~financial ~~activities~~condition, ~~through~~revenues ~~the~~or ~~sale~~expenses, results of ~~stock~~operations, ~~subscriptions.~~liquidity, capital expenditures or capital resources.

~~Anatoliy~~Item ~~Kanev, our sole officer and director, will be devoting approximately 75% of his time to our operations~~3. ~~Once~~Quantitative ~~we expand operations,~~ and ~~are~~Qualitative ~~able~~Disclosures toabout ~~attract~~Market ~~more and more customers to buy our product, Mr~~Risk. Kanev has agreed to commit more time as required. Because Mr. Kanev will only be devoting limited time to our operations, our operations may be sporadic and occur at times which are convenient to him. As a result, operations may be periodically interrupted which could result in a lack of revenues.

~~There~~As isa no“smaller ~~assurance~~reporting ~~that~~company” ~~our~~as ~~company~~defined ~~will~~by beItem ~~able~~10 toof ~~obtain~~Regulation ~~further~~S-K, ~~funds~~we are not required ~~for~~to ~~our~~provide ~~continued~~information ~~working~~required ~~capital~~by ~~requirements~~this Item.

~~There~~Item ~~is substantial doubt about our ability to continue as a going concern as the continuation of our business is dependent upon public offering and achieving a profitable level of operations~~4. ~~The~~Controls issuance of additional equity securities by us could result in a significant dilution in the equity interests of our current stockholders. Obtaining commercial loans, assuming those loans would be available, will increase our liabilities and ~~future cash commitments~~Procedures.

~~Due~~Disclosure toControls ~~the uncertainty of our ability to meet our current operating~~ and capital expenses, in their report on our audited financial statements, our independent auditors included an explanatory paragraph regarding substantial doubt about our ability to continue as a going concern. Our financial statements have been prepared assuming that we will continue as a going concern, which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.Procedures

~~Off-Balance~~We ~~Sheet~~maintain ~~Arrangements~~disclosure controls and procedures, as defined in Rule 13a‐15(e) promulgated under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

~~The~~We ~~Company~~carried ~~does~~out ~~not~~an ~~have~~evaluation, ~~any~~under ~~off~~the ~~balance~~supervision ~~sheet~~and ~~arrangements~~with ~~that~~the ~~have~~participation orof ~~are~~our ~~reasonably~~management, ~~likely~~including toour ~~have~~Chief aExecutive ~~current~~Officer orand ~~future~~Chief ~~effect~~Financial Officer, of the effectiveness of our disclosure controls and procedures as of December 31, 2018. Based on the ~~Company's~~evaluation ~~financial~~of ~~condition~~these disclosure controls and procedures, ~~changes~~and in light of the material weaknesses found in our internal controls over financial ~~condition~~reporting, ~~revenues~~our orChief ~~expenses,~~Executive ~~results~~Officer ofand ~~operations,~~Chief ~~liquidity,~~Financial ~~capital~~Officer ~~expenditures~~concluded orthat ~~capital~~our ~~resources~~disclosure controls and procedures were not effective.

~~Item~~Changes 3.in ~~Quantitative~~Internal ~~and~~Controls ~~Qualitative~~over ~~Disclosures~~Financial ~~about Market Risk.~~Reporting

AsThere ahas ~~“smaller~~been no change in our internal control over financial reporting ~~company”~~occurred asduring ~~defined~~our byfirst ~~Item~~fiscal 10quarter ofthat ~~Regulation~~has ~~S-K~~materially affected, weor ~~are~~is ~~not~~reasonably ~~required~~likely to ~~provide~~materially ~~information~~affect, ~~required~~our byinternal ~~this~~control ~~Item~~over financial reporting.

~~Item 4. Controls and Procedures.~~14

~~Disclosure~~PART ~~Controls~~II. OTHER ~~and Procedures~~INFORMATION

WeItem ~~maintain~~1. ~~disclosure~~LEGAL controls and procedures, as defined in Rule 13a‐15(e) promulgated under the Securities Exchange Act of 1934 (the "Exchange Act"), that are designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms and that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.PROCEEDINGS

We ~~carried~~know ~~out~~of anno ~~evaluation~~material, ~~under~~existing ~~the~~or ~~supervision~~pending ~~and~~legal ~~with~~proceedings ~~the~~against ~~participation~~our Company, nor are we involved as a plaintiff in any material proceeding or pending litigation. There are no proceedings in which any of our ~~management~~directors, ~~including~~officers ~~our~~or ~~Chief~~affiliates, ~~Executive~~or ~~Officer~~any ~~and~~registered ~~Chief~~or ~~Financial~~beneficial ~~Officer~~shareholder, ofis ~~the~~an ~~effectiveness~~adverse ofparty ~~our~~or ~~disclosure~~has ~~controls~~a ~~and~~material ~~procedures~~interest adverse to our interest.

14Item 1A. RISK FACTORS

asAs ofa ~~September~~“smaller ~~30,~~reporting ~~2018.~~company” ~~Based~~as ondefined ~~the~~by ~~evaluation~~Item of10 ~~these disclosure controls and procedures, and in light~~ of ~~the~~Regulation ~~material weaknesses found in our internal controls over financial reporting~~S-K, ~~our~~we ~~Chief~~are ~~Executive~~not ~~Officer~~required ~~and~~to ~~Chief~~provide ~~Financial~~information ~~Officer~~required ~~concluded~~by ~~that~~this ~~our disclosure controls and procedures were not effective~~Item.

~~Changes~~Item in2. ~~Internal~~UNREGISTERED ~~Controls~~SALES ~~over~~OF ~~Financial~~EQUITY ~~Reporting~~SECURITIES AND USE OF PROCEEDS

~~There~~No ~~has~~unregistered ~~been~~sales noof ~~change~~equity insecurities ~~our~~took ~~internal~~place ~~control over financial reporting occurred~~ during ~~our~~the ~~first~~three ~~fiscal~~months ~~quarter~~ended ~~that~~December ~~has materially affected~~31, ~~or is reasonably likely to materially affect, our internal control over financial reporting~~2018.

~~PART~~Item II3. ~~OTHER~~ ~~INFORMATION~~DEFAULTS UPON SENIOR SECURITIES

~~Item~~There 1.were ~~LEGAL~~no ~~PROCEEDINGS~~senior securities issued and outstanding during the three months ended December 31, 2018.

WeItem ~~know of no material, existing or pending legal proceedings against our Company, nor are we involved as a plaintiff in any material proceeding or pending litigation~~4. ~~There~~ ~~are~~MINE noSAFETY ~~proceedings in which any of our directors, officers or affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest.~~DISCLOSURE

~~Item~~Not ~~1A.~~applicable ~~RISK~~to ~~FACTORS~~our Company.

~~As a “smaller reporting company” as defined by~~ Item 105. ofOTHER ~~Regulation S-K, we are not required to provide information required by this Item.~~INFORMATION

~~Item~~There 2.is ~~UNREGISTERED~~no ~~SALES~~other OFinformation ~~EQUITY~~required ~~SECURITIES~~to ~~AND~~be ~~USE~~disclosed OFunder ~~PROCEEDS~~this item which was not previously disclosed.

NoItem ~~unregistered sales of equity securities took place during the three months ended September 30, 2018~~6. EXHIBITS

~~Item~~The 3.following ~~DEFAULTS~~exhibits ~~UPON~~are ~~SENIOR~~included ~~SECURITIES~~as part of this report by reference:

There were no senior securities issued and outstanding during the three months ended September 30, 2018.

Exhibit No.		Description
31.1		Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).

32.1		Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

~~Item 4. MINE SAFETY DISCLOSURE~~15

~~Not applicable to our Company.~~SIGNATURES

~~Item~~Pursuant 5.to ~~OTHER~~the ~~INFORMATION~~requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

There is no other information required to be disclosed under this item which was not previously disclosed.

	UNICOBE CORP.

Date: February 6, 2019	By:	/s/	Anatoliy Kanev
		Name:	Anatoliy Kanev
		Title:	President, Treasurer, Secretary and Director
			(Principal Executive, Financial and Accounting Officer)

~~Item 6. EXHIBITS~~16

The following exhibits are included as part of this report by reference:

Exhibit No.		Description
31.1		Certification of Chief Executive Officer pursuant to Securities Exchange Act of 1934 Rule 13a-14(a) or 15d-14(a).
32.1		Certifications pursuant to Securities Exchange Act of 1934 Rule 13a-14(b) or 15d-14(b) and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002.

SIGNATURES

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

	UNICOBE CORP.
Date: November 14, 2018	By:	/s/	Anatoliy Kanev
		Name:	Anatoliy Kanev
		Title:	President, Treasurer, Secretary and Director
			(Principal Executive, Financial and Accounting Officer)

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