UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended ~~September~~March 3031, ~~2022~~2023

☐ 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: 000-56463

REYNALDO’S MEXICAN FOOD COMPANY, INC.

(Exact name of registrant as specified in its charter)

Nevada

95-3930169

(State of other jurisdiction of

incorporation or organization)

(IRS Employer

Identification No.)

~~7339~~1113, E.Tower ~~Williams~~2, ~~Drive~~Lippo Centre, 89 Queensway, Admiralty, Hong Kong

Unit 26496

Scottsdale, AZ 85255

(Address of Principal Executive Offices) (Zip Code)

~~602.793.8058~~00000

+852 3703 6155

(Registrant’s telephone number, including area code)

Securities registered pursuant to Section 12(b) of the Act: None.

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
N/A	N/A	N/A

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 ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted 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 such files). Yes ☒ No ☐

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

Large accelerated filer	☐	Accelerated filer	☐
Non-accelerated filer	☒	Smaller reporting company	☒
Emerging growth company	☐

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 ☐

As of ~~September~~March 3031, ~~2022,~~2023 there were ~~130~~129,428,468 shares outstanding of the registrant’s Common Stock.

As of September 30, 2022, there were 1,000,000 shares outstanding of the registrant’s Convertible Series A Preferred Stock.

REYNALDOS MEXICAN FOOD COMPANY, INC.

TABLE OF CONTENTS

		Page No.
	PART I. FINANCIAL INFORMATION
ITEM 1.	FINANCIAL STATEMENTS.
	Condensed Balance Sheets as of September 30, 2022 (Unaudited) and December 31, 2021 (Audited)	3
	Condensed Balance Sheets as of March 31, 2023 and December 31, 2022 (Unaudited)	3
	Condensed Statements of Operations for the Three and Nine Months ended September 30, 2022 and 2021 (Unaudited)	4
	Condensed Statements of Operations for the Three Months ended March 31, 2023 and 2022 (Unaudited)	4
	Condensed Statements of Changes in Stockholders’ Deficit for the Three and Nine Months ended September 30, 2022 and 2021 (Unaudited)	5
	Condensed Statements of Changes in Stockholders’ Deficit for the Three Months ended March 31, 2023 and 2022 (Unaudited)	5
	Condensed Statements of Cash Flows for the Nine Months ended September 30, 2022 and 2021 (Unaudited)	6
	Condensed Statements of Cash Flows for the Three Months ended March 31, 2023 and 2022 (Unaudited)	6
	Notes to Condensed Financial Statements (Unaudited)	7
ITEM 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.	213
ITEM 3.	Quantitative and Qualitative Disclosures about Market Risk.	1115
ITEM 4.	CONTROLS AND PROCEDURES.	1115
	PART II. OTHER INFORMATION
ITEM 1.	Legal Proceedings.	1216
ITEM 1A.	RISK FACTORS.	1216
ITEM 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	1216
ITEM 3.	Defaults Upon Senior Securities.	1216
ITEM 4.	Mine Safety Disclosures.	1216
ITEM 5.	OTHER INFORMATION.	1216
ITEM 6.	EXHIBITS.	1216
SIGNATURES		1317

PART I. FINANCIAL INFORMATION

Item 1. Financial Statements

~~REYNALDOS~~Reynaldos ~~MEXICAN~~Mexican ~~FOOD~~Food ~~COMPANY~~Company, ~~INC~~Inc.

BALANCE SHEETS

	September 30,			December 31,
	2022			2021
ASSETS	(Unaudited)			(Audited)
Current Assets:
Cash	$	–		$	–
Total Assets	$	–		$	–
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities:
Loan payable – related party	$	4,829		$	–
Total Liabilities		4,829			–
Stockholders' Deficit:
Series A Preferred stock, $0.001 par value; 500,000 shares were authorized, 0 and 500,000 shares issued and outstanding, respectively,		–			500
Convertible Series A Preferred stock, $0.0001 par value; 5,000,000 shares authorized, 1,000,000 and 0 shares issued and outstanding, respectively		100			–
Common stock, $0.001 par value; 450,000,000 shares authorized, 130,428,468 and 129,428,468 shares issued and outstanding, respectively		130,428			129,428
Additional paid-in capital		127,443			92,002
Accumulated deficit		(262,800	)		(221,930	)
Total Stockholders’ Deficit		(4,829	)		–
Total Liabilities and Stockholders' Deficit	$	–		$	–

Unaudited

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

	March 31,			December 31,
	2023			2022
Assets
Current Assets
Cash	$	–		$	–
Total Current Assets		–			–
Total Assets	$	–		$	–

Liabilities
Current Liabilities
Accounts payable and accrued expenses	$	21,967		$	11,000
Due to related party		14,479			4,829
Total Current Liabilities		36,446			15,829
Total Liabilities		36,446			15,829

Commitment & contingencies		–			–

Stockholders' Deficit
Convertible Series A Preferred stock, $0.0001 par value; 5,000,000 shares authorized, 1,000,000 and 1,000,000 shares issued and outstanding, respectively		100			100
Common Stock, $0.001 par value; 450,000,000 shares authorized, 230,428,468 and 230,428,468 shares issued and outstanding, respectively		230,428			230,428
Additional paid-in capital		27,443			27,443
Accumulated loss		(294,417	)		(273,800	)
Total Stockholders' Deficit		(36,446	)		(15,829	)
Total Liabilities and Stockholders' Deficit	$	–		$	–

3See accompanying notes to financial statements

~~REYNALDOS MEXICAN FOOD COMPANY, INC.~~ 3

~~STATEMENTS~~Reynaldos OFMexican ~~OPERATIONS~~Food Company, Inc.

~~(Unaudited)~~STATEMENTS OF OPERATIONS

	For the Three Months Ended September 30,					For the Nine Months Ended September 30,
	2022			2021		2022			2021
Operating Expenses:
General & administrative expenses	$	4,829		$	–	$	40,870		$	–
Total operating expenses		4,829			–		40,870			–
Loss from operations		(4,829	)		–		(40,870	)		–
Loss before income taxes		(4,829	)		–		(40,870	)		–
Provision for income taxes		–			–		–			–
Net loss	$	(4,829	)	$	–	$	(40,870	)	$	–
Basic and diluted loss per share	$	(0.00	)	$	–	$	(0.00	)	$	–
Basic and diluted weighted average shares		130,428,468			129,428,468		129,992,571			129,428,468

Unaudited

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


	Three Months Ended
	March 31,			March 31,
	2023			2022
Revenues	$	–		$	–

Operating expenses
Professional fees		16,250			–
Other general & administrative expense		4,367			–
Total operating expenses		20,617			–
Income (Loss) from operations		(20,617	)		–

Other Income (Expenses)
Interest income (expense)		–			–
Total other income (expenses)		–			–

Net income (loss) before income tax		(20,617	)		–
Income tax expense		–			–
Net income (loss)	$	(20,617	)	$	–

Earnings (Loss) per Share - Basic and Diluted	$	(0.000	)	$	0.000
Weighted Average Shares Outstanding - Basic and Diluted		230,428,468			129,428,468

4See accompanying notes to financial statements

~~REYNALDOS MEXICAN FOOD COMPANY, INC.~~ 4

~~STATEMENTS~~Reynaldos OFMexican Food ~~CHANGES~~Company, ~~IN STOCKHOLDERS’ DEFICIT~~Inc.

STATEMENTS OF ~~THREE~~STOCKHOLDERS' ~~AND NINE MONTHS ENDED SEPTEMBER 30, 2022 AND 2021~~ DEFICIT

~~(Unaudited)~~For the Three Months Ended March 31, 2023 and 2022

	Series A Preferred Stock						Convertible Series A Preferred stock				Common Stock				Additional Paid in		Accumulated			Total Stockholders’
	Shares			Amount			Shares		Amount		Shares		Amount		Capital		Deficit			Deficit
Balance at December 31, 2021		500,000		$	500			–	$	–		129,428,468	$	129,428	$	92,002	$	(221,930	)	$	–
Net loss		–			–			–		–		–		–		–		–			–
Balance at March 31, 2022		500,000			500			–		–		129,428,468		129,428		92,002		(221,930	)		–
Preferred stock cancelled		(500,000	)		(500	)		–		–		–		–		500		–			–
Shares issued for debt – related party		–			–			1,000,000		100		1,000,000		1,000		34,941		–			36,041
Net loss		–			–			–		–		–		–		–		(36,041	)		(36,041	)
Balance at June 30, 2022		–			–			1,000,000		100		130,428,468		130,428		127,443		(257,971	)		–
Net loss		–			–			–		–		–		–		–		(4,829	)		(4,829	)
Balance at September 30, 2022		–		$	–			1,000,000	$	100		130,428,468	$	130,428	$	127,443	$	(262,800	)	$	(4,829	)

Unaudited

	~~Series A Preferred Stock~~	Series A Preferred Stock			Convertible Series A Preferred stock			~~Common Stock~~	Common Stock			~~Additional Paid in~~		~~Accumulated~~			~~Total Stockholders’~~
	~~Shares~~	Shares	~~Amount~~	Par Value, $0.001	Shares		Par Value, $0.0001	~~Shares~~	Shares	~~Amount~~	Par Value, $0.001	~~Capital~~	Additional paid-in capital	~~Deficit~~	Accumulated loss		~~Deficit~~	Total Stockholders' Deficit
Balance at December 31, 2020		500,000	$	500	–	$	–		129,428,468	$	129,428	$	92,002	$	(221,930	)	$	–
Balance, December 31, 2021		500,000	$	500	–	$	–		129,428,468	$	129,428	$	92,002	$	(221,930	)	$	–
Net loss		–		–	–		–		–		–		–		–			–
Net income		–		–	–		–		–		–		–		–			–
Balance at March 31, 2021		500,000		500	–		–		129,428,468		129,428		92,002		(221,930	)		–
Balance, March 31, 2022		500,000	$	500	–	$	–		129,428,468	$	129,428	$	92,002	$	(221,930	)	$	–
Net loss		–		–	–		–		–		–		–		–			–
Balance, December 31, 2022		500,000	$	–	1,000,000	$	100		230,428,468	$	230,428	$	27,443	$	(273,800	)	$	(15,829	)
Balance at June 30, 2021		500,000		500	–		–		129,428,468		129,428		92,002		(221,930	)		–
Net loss		–		–	–		–		–		–		–		(20,617	)		(20,617	)
Net loss		–		–	–		–		–		–		–		–			–
Balance, March 31, 2023		500,000	$	–	1,000,000	$	100		230,428,468	$	230,428	$	27,443	$	(294,417	)	$	(36,446	)
Balance at September 30, 2021		500,000	$	500	–	$	–		129,428,468	$	129,428	$	92,002	$	(221,930	)	$	–

~~The~~See accompanying notes ~~are~~to ~~an integral part of these condensed unaudited~~ financial statements.

~~REYNALDOS~~Reynaldos ~~MEXICAN~~Mexican ~~FOOD~~Food ~~COMPANY~~Company, ~~INC~~Inc.

STATEMENTS OF CASH FLOWS

(Unaudited)

	For the Nine Months Ended
	Three Months Ended
	September 30,
	March 31,			March 31,
	2022			2021
	2023			2022
Cash flows from operating activities:
Cash Flows from Operating Activities
Net loss	$	(40,870	)	$	–
Net income (loss)	$	(20,617	)	$	–
Adjustments to reconcile net loss to net cash used in operating activities:
Adjustment to reconcile Net income (loss) from operations:
Changes in assets and liabilities:		–			–
Depreciation & Amortization expense		–			–
Net cash used in operating activities		(40,870	)		–
Changes in operating assets and liabilities
Cash flows from investing activities:		–			–
Accounts payable and accrued expenses		10,967			–
Cash flows from financing activities:
Net Cash (Used in) Provided by Operating Activities		(9,650	)		–
Proceeds from related party loans		40,870			–
Cash Flows from Investing Activities
Net cash provided by financing activities		40,870			–
Acquisition (Disposal) of property, plant and equipment		–			–
Net change in cash		–			–
Net Cash (Used in) Provided by Investing Activities		–			–
Cash, beginning of period		–			–
Cash Flows from Financing Activities
Cash, end of period	$	–		$	–
Proceeds from (Repayment of) related party payables		9,650			–
Net Cash (Used in) Provided by Financing Activities		9,650			–
Net Increase (Decrease) in Cash		–			–
Cash at Beginning of Period		–			–
Cash at End of Period	$	–		$	–
Supplemental Cash Flow Information:
Income Taxes Paid	$	–		$	–
Interest Paid	$	–		$	–

~~The~~ See accompanying notes ~~are~~to ~~an integral part of these condensed unaudited~~ financial statements.

~~REYNALDOS~~REYNALDO’S MEXICAN FOOD COMPANY, INC.

Notes to the ~~Condensed Unaudited~~ Financial Statements

~~September~~As 30of and for the three months ended March 31, 2023 and 2022

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

~~Reynaldos~~Reynaldo’s Mexican Food Company, Inc. (“the Company”) (OTC “RYNL”) was incorporated under the laws of the State of Nevada on October 24, 1984, as Partners America, Inc. The Company became ~~Reynaldos~~Reynaldo’s Mexican Food Company, Inc. on February 16, 2005.

~~Reynaldos~~Reynaldo’s Mexican Food Company, Inc. operated as food service business specializing in the manufacturing of fresh and frozen Mexican food. The business operations for Reynaldo’s Mexican Food Company, Inc. were abandoned by former management and a custodianship action, as described in the subsequent paragraph, was commenced in 2022.

~~Business~~On ~~operations~~April ~~for~~21, ~~Reynaldos~~2022, ~~Mexican~~the ~~Food~~Eight Judicial District ~~Company~~Court of Clark County, ~~Inc.~~Nevada ~~were~~granted ~~abandoned~~the byApplication ~~former~~for ~~management~~Appointment ~~and~~of Custodian as a ~~custodianship~~result ~~action~~of the absence of a functioning board of directors and the revocation of the Company’s charter. The order appointed Small Cap Compliance, asLLC ~~described~~(the in“Custodian”) custodian with the ~~subsequent~~right ~~paragraph~~to appoint officers and directors, negotiate and compromise debt, execute contracts, issue stock, and authorize new classes of stock. This application was ~~commenced~~for the purpose of reinstating RYNL’s corporate charter to do business and restoring invalue ~~2022~~to the Company for the benefit of the stockholders.

OnThe ~~April 21,~~court ~~2022,~~awarded the ~~Eight~~custodianship ~~Judicial~~to ~~District Court of Clark County, Nevada granted~~ the ~~Application for Appointment of~~ Custodian based ason ~~a result of~~ the absence of a functioning board of directors, ~~and the~~ revocation of the ~~Company~~company’s charter., and abandonment of the business. The ~~order~~Custodian appointed ~~Small~~Rhonda ~~Cap~~Keaveney ~~Compliance, LLC~~as ~~(the~~sole ~~“Custodian”)~~officer ~~custodian~~and ~~with~~director. ~~the~~The ~~right~~Custodian attempted to ~~appoint~~contact ~~officers~~the Company’s officers and directors, ~~negotiate~~through ~~and compromise debt~~letters, ~~execute contracts~~emails, ~~issue~~ ~~stock,~~ and ~~authorize~~phone ~~new~~calls, ~~classes~~with ofno ~~stock~~success.

~~The~~On ~~court~~November ~~awarded~~4, ~~custodianship~~2022, toa ~~the~~change ~~Custodian~~of control occurred ~~based~~with onrespect to the ~~absence~~Company, ofwith a ~~functioning~~new board of directors, ~~revocation of the company’s charter,~~ and ~~abandonment of the business. At this time~~management, ~~the~~to ~~Custodian~~better ~~appointed~~reflect ~~Rhonda~~its ~~Keaveney~~new asbusiness ~~sole officer and director~~direction.

~~The~~NOTE ~~Custodian~~2 ~~attempted~~- toSUMMARY ~~contact~~OF ~~the~~SIGNIFICANT ~~Company’s officers~~ACCOUNTING ~~and directors through letters, emails, and phone calls, with no success.~~POLICIES

~~Small~~Basis ~~Cap Compliance, LLC (“SCC”) is a shareholder in the Company and applied to the Court for an Order appointing SCC as the Custodian. This application was for the purpose~~ of ~~reinstating RYNL’s corporate charter to do business and restoring value to the Company for the benefit of the stockholders.~~Presentation

~~NOTE~~The 2Company’s -financial ~~SUMMARY~~statements OFhave been ~~SIGNIFICANT~~prepared ~~ACCOUNTING~~in ~~POLICIES~~accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

~~Basis~~Use of ~~Presentation~~Estimates

The ~~Company’s~~preparation ~~unaudited~~of ~~condensed~~ financial statements ~~have been prepared~~ in ~~accordance~~ conformity with ~~generally accepted~~ accounting principles generally accepted in the United States of America ~~(“U.S. GAAP”),~~requires ~~and~~management ~~pursuant~~ to ~~the~~make ~~rules~~estimates and ~~regulations~~assumptions ofthat affect the ~~Securities~~reported ~~and~~amounts ~~Exchange~~of ~~Commission~~assets ~~(the~~and ~~“SEC”)~~liabilities and ~~reflect all~~disclosure ~~adjustments, consisting~~ of ~~normal~~contingent ~~recurring~~assets ~~adjustments,~~and ~~which~~liabilities ~~management~~at ~~believes~~the ~~are~~date ~~necessary~~of ~~to fairly present~~ the financial ~~position,~~ ~~results~~statements ~~of operations~~ and ~~cash flows of~~ the ~~Company~~reported asamounts of ~~and~~revenues ~~for the nine month period ending September 30, 2022~~ and ~~not~~expenses ~~necessarily indicative~~during of the ~~results~~reporting ~~to be expected for the full year ending December 31, 2022~~period. ~~These~~Actual ~~unaudited~~results ~~financial~~could ~~statements~~differ ~~should be read~~from inthose ~~conjunction with the financial statements and related notes included in the Company’s financial statements for the year ended December 31, 2021~~estimates.

~~Use~~The Company’s significant estimates include income taxes provision and valuation allowance of ~~Estimates~~deferred tax assets; the fair value of financial instruments; and the assumption that the Company will continue as a going concern. Those significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to those estimates or assumptions, and certain estimates or assumptions are difficult to measure or value. Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.7

~~Concentration~~Cash ofand ~~credit~~cash ~~risk~~equivalents

~~Financial~~We ~~instruments~~consider ~~which~~all ~~potentially subject~~highly ~~the~~liquid ~~Company~~securities towith original ~~concentration~~maturities of ~~credit~~three ~~risk~~months ~~consist~~or ofless ~~cash~~when ~~deposits~~acquired ~~and~~to ~~customer~~be ~~receivables. The Company maintains~~ cash ~~with various major financial institutions~~equivalents. ~~The~~There ~~Company~~were ~~performs~~no ~~periodic~~cash ~~evaluations~~equivalents ofas ~~the relative credit standing~~ of ~~these~~March ~~institutions. To reduce risk~~31, ~~the Company performs credit evaluations of its customers~~ 2023 and ~~maintains reserves when necessary for potential credit losses~~2022.

7Related parties

~~Cash~~The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and ~~cash~~disclosure ~~equivalents~~of related party transactions.

WePursuant ~~consider~~to ~~all~~Section ~~highly~~850-10-20 the ~~liquid~~Related parties include a) affiliates of the Company; b) Entities for which investments in their equity securities ~~with~~would be required, ~~original~~absent ~~maturities~~the election of ~~three~~the ~~months~~fair orvalue ~~less~~option ~~when~~under ~~acquired~~the Fair Value Option Subsection of Section 825–10–15, to be ~~cash~~accounted for ~~equivalents.~~by ~~There~~the ~~were~~equity nomethod ~~cash~~by ~~equivalents~~the investing entity; c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of ~~September~~management; ~~30,~~d) ~~2022,~~principal owners of the Company; e) management of the Company; f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and ~~December~~g) ~~31,~~Other ~~2021~~parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

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

~~The~~Commitments ~~Company has implemented all applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed,~~ and ~~the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.~~contingencies

~~NOTE~~The 3Company follows subtopic 450-20 ~~GOING~~of ~~CONCERN~~the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment. In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

~~The~~If ~~accompanying~~the ~~financial~~assessment ~~statements~~of ~~have~~a ~~been prepared~~contingency onindicates athat it ~~going~~is ~~concern~~probable ~~basis,~~that ~~which~~a ~~contemplates~~material ~~the~~loss ~~realization~~has ofbeen ~~assets~~incurred and the ~~satisfaction~~amount of ~~liabilities in~~ the ~~normal~~liability ~~course of~~can ~~business.~~be ~~The Company has no revenue and has an accumulated a deficit as of September 30~~estimated, ~~2022.~~then ~~The~~the ~~Company~~estimated ~~requires~~liability ~~capital for its~~would ~~contemplated~~be ~~operational~~accrued ~~and~~in ~~marketing~~the ~~activities. The~~ Company’s ~~ability~~consolidated tofinancial ~~raise~~statements. ~~additional~~If ~~capital~~the ~~through~~assessment ~~the~~indicates ~~future~~that ~~issuances of~~a ~~common~~potential ~~stock~~material loss contingency is ~~unknown.~~not ~~The~~probable ~~obtainment~~but ofis ~~additional~~reasonably ~~financing~~possible, ~~the~~or ~~successful~~is ~~development~~probable ofbut ~~the~~cannot ~~Company’s~~be ~~contemplated plan of operations~~estimated, ~~and~~then ~~its transition, ultimately, to~~ the ~~attainment~~nature of ~~profitable operations are necessary for~~ the ~~Company~~contingent toliability, ~~continue operations. These conditions~~ and ~~the ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue~~an asestimate ~~a going concern. The financial statements~~ of the ~~Company~~range doof ~~not~~possible ~~include~~losses, ~~any~~if ~~adjustments~~determinable ~~that~~and ~~may~~material, ~~result~~would ~~from~~be ~~the outcome of these uncertainties~~disclosed.

~~NOTE~~Loss 4contingencies –considered ~~COMMON~~remote ~~STOCK~~are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.

~~Refer to Note 6 for common stock issued to a related party.~~8

~~NOTE~~Revenue ~~5 – PREFERRED STOCK~~recognition

The Company ~~had~~adopted ~~500~~ASU 2014-09,~~000~~ ~~shares~~Topic of606 ~~Preferred stock~~on ~~authorized~~January 1, ~~all~~2018, ofusing ~~which~~the ~~were~~modified ~~outstanding~~retrospective asmethod. ASC 606 requires the use of ~~December~~a ~~31,~~new ~~2021.~~five-step ~~The~~model ~~500,000~~to ~~shares~~recognize ~~were~~revenue ~~held~~from customer bycontracts. aThe ~~former~~five-step ~~director~~model ofrequires that the Company. ~~On April~~(i) ~~17,~~identify ~~2022,~~the contract with the ~~Company~~customer, ~~filed~~(ii) anidentify ~~Amended~~the ~~Certification~~performance obligations ofin ~~Stock~~the ~~Designation~~contract, ~~Before~~(iii) ~~Issuance~~determine ofthe ~~Class/Series~~transaction ~~whereby~~price, including variable consideration to the ~~Board~~extent ~~of Directors~~that ~~cancelled~~it ~~all~~is ~~500,000~~probable that ~~shares~~a ~~Series~~significant Afuture ~~Voting~~reversal ~~Non-Convertible~~will ~~Preferred~~not ~~Stock~~occur, (~~the~~iv) ~~“Preferred~~allocate Athe ~~Stock”),~~transaction ~~stated~~price ~~value $0.10.~~to ~~The~~the ~~cancellation~~respective ~~includes~~performance ~~all~~obligations ~~rights,~~in ~~preferences~~the contract, ~~privileges~~ and ~~restrictions~~(v) ~~relating~~recognize torevenue when (or as) the ~~Preferred~~Company Asatisfies ~~Stock~~the performance obligation.

OnThe ~~April~~adoption ~~29, 2022, the Company Amended its Articles~~ of ~~Incorporation~~Topic ~~and~~606 ~~filed~~has ano ~~Certificate~~impact ofon ~~Designation, authorizing and designating 5,000,000 shares of Convertible Series A Preferred~~revenue ~~Stock,~~amounts ~~par~~recorded ~~value~~on ~~$0.0001.~~the ~~Each~~Company’s ~~share~~financial ofstatements ~~Series~~as Athe ~~preferred~~Company ~~stock is convertible into 1,000 shares of common stock and~~ has ~~voting rights of 1,000 votes per every share of Series A held. The Series A preferred stock is~~ not ~~entitled~~generate toany ~~dividends~~revenues.

~~Refer~~Income ~~to Note 6 for preferred stock issued to a related party.~~Taxes

~~NOTE~~We 6follow –ASC ~~RELATED~~740-10-30, ~~PARTY~~which ~~TRANSACTIONS~~requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the fiscal year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the fiscal years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Statements of Income in the period that includes the enactment date.

OnWe ~~April~~adopted ~~29,~~ASC ~~2022~~740-10-25 (“ASC 740-10-25”) with regard to uncertainty income taxes. ASC 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under ASC 740-10-25, we may recognize the ~~Company~~tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, ~~authorized~~based on the technical merits of the position. The tax benefits recognized in the financial statements from such a ~~issuance~~position should be measured based on the largest benefit that has a greater than 50% likelihood of 1being realized upon ultimate settlement. ASC 740-10-25 also provides guidance on derecognition,~~000~~ classification,~~000~~ ~~shares~~interest ofand ~~Convertible~~penalties ~~Series~~on Aincome ~~Preferred~~taxes, ~~Stock~~and toaccounting ~~Small~~in ~~Cap~~interim periods ~~Compliance~~and ~~LLC~~requires ~~for~~increased ~~services~~disclosures. ~~and~~We ~~reimbursement~~had ofno ~~expenses~~material adjustments to our liabilities for unrecognized income tax benefits ~~incurred~~according asto ~~custodian~~the provisions of ~~the~~ASC ~~Company~~740-10-25.

OnNet ~~May~~Income ~~11,~~(Loss) ~~2022,~~Per ~~the~~Common ~~Company authorized the issuance 1,000,000 shares of common stock, to Small Cap Compliance LLC for services and reimbursement of expenses incurred as custodian of the Company.~~Share

AsNet income (loss) per common share is computed pursuant to section 260-10-45 of ~~September~~the ~~30,~~FASB ~~2022,~~Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the ~~Company~~weighted ~~owes~~average Msnumber of shares of common stock outstanding during the period. Diluted net income (loss) per ~~Keaveney~~common ~~$4,829~~share ~~for~~is ~~reimbursement~~computed by dividing net income (loss) by the weighted average number of ~~expenses~~shares ~~paid~~of oncommon ~~behalf~~stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented.

~~NOTE~~Concentration 7of –credit ~~SUBSEQUENT EVENTS~~risk

InFinancial ~~accordance~~instruments ~~with~~which ~~SFAS~~potentially subject ~~165~~the ~~(ASC~~Company ~~855-10)~~to ~~management has~~concentration ~~performed~~of ancredit ~~evaluation~~risk consist of ~~subsequent~~cash ~~events~~deposits ~~through~~and ~~the~~customer ~~date~~receivables. ~~that~~The ~~the~~Company maintains cash with various major financial ~~statements~~institutions. ~~were~~The ~~issued~~Company ~~and~~performs ~~has~~periodic ~~determined~~evaluations ~~that~~of itthe relative credit standing ~~does~~of ~~not~~these ~~have~~institutions. ~~any~~To ~~material~~reduce ~~subsequent~~risk, ~~events~~the toCompany ~~disclose~~performs incredit ~~these~~evaluations ~~unaudited~~of ~~financial~~its ~~statements~~customers and maintains reserves when necessary for potential credit losses.

Recent Accounting Pronouncements

The Company has implemented all applicable accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 3 - GOING CONCERN

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has no revenue and has an accumulated a deficit of $294,417 as of March 31, 2023. The Company requires capital for its contemplated operational and marketing activities. The Company’s ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. These conditions and the ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern.

The financial statements of the Company do not include any adjustments that may result from the outcome of these uncertainties.

NOTE 4 – STOCKHOLDERS’ DEFICIT

Common Stock

The Company has 450,000,000 shares of common stock authorized, of which 230,428,468 and 129,428,468 shares were issued and outstanding as of March 31, 2023 and 2022, respectively.

On November 24, 2022, the Company issued 100,000,000 shares of common stock at par value.

Refer to Note 5 for common stock issued to a related party.

Series A Preferred Stock

The Company has 5,000,000 shares of Series A Preferred stock authorized, of which 1,000,000 and nil shares were issued and outstanding as of December 31, 2022 and 2021, respectively.

On April 29, 2022, the Company Amended its Articles of Incorporation and filed a Certificate of Designation, authorizing and designating 5,000,000 shares of Convertible Series A Preferred Stock, par value $0.0001. Each share of Series A preferred stock is convertible into 1,000 shares of common stock and has voting rights of 1,000 votes per every share of Series A held. The Series A preferred stock is not entitled to dividends.

The Company had 500,000 shares of Series A Preferred Stock authorized, all of which were issued by the former management and held by a former director of the Company prior to the abandonment of the Company. On April 17, 2022, the Company filed an Amended Certification of Stock Designation Before Issuance of Class/Series whereby, the Board of Directors cancelled all 500,000 shares Series A Voting Non-Convertible Preferred Stock (the “Preferred A Stock”), stated value $0.10. The cancellation includes all rights, preferences, privileges and restrictions relating to the Preferred A Stock.

Refer to Note 5 for preferred stock issued to a related party.

NOTE 5 – RELATED PARTY TRANSACTIONS

On April 29, 2022, the Company issued 1,000,000 shares of Convertible Series A Preferred Stock to Small Cap Compliance LLC for services and reimbursement of expenses incurred as custodian of the Company.

On May 11, 2022, the Company issued 1,000,000 shares of common stock, to Small Cap Compliance LLC for services and reimbursement of expenses incurred as custodian of the Company.

As of March 31, 2022, the Company owes Ms. Chi Ching Hung, controlling shareholder and a director of the Company, $14,479 for expenses paid on behalf of the Company.

The amounts owed are non-interest bearing without maturity date, and are due on demand.

NOTE 6 - INCOME TAX

Deferred taxes are provided on a liability method whereby deferred tax assets are recognized for deductible temporary differences and operating loss and tax credit carry forwards and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment. The Company is using the U.S. federal income tax rate of 21%.

The provision for Federal income tax consists of the following:

Schedule of income tax expense		March 31, 2022		March 31, 2021
Federal income tax benefit attributable to:
Current Operations	$	–	$	–
Less: valuation allowance		–		–
Net provision for Federal income taxes	$	–	$	–

The cumulative tax effect at the expected rate of 21% of significant items comprising our net deferred tax amount is as follows:

Schedule of deferred taxes	March 31, 2022			March 31, 2021
Deferred tax asset attributable to:
Net operating loss carryover	$	(20,617	)	$	–
Less: valuation allowance		20,617			–
Net deferred tax asset	$	–		$	–

At March 31, 2022, the Company had net operating loss carry forwards of approximately $20,617 that may be offset against future taxable income. No tax benefit has been reported for the period ended March 31, 2022 and 2021 since the potential tax benefit is offset by a valuation allowance of the same amount.

Due to the change in ownership provisions of the Tax Reform Act of 1986, net operating loss carry forwards for Federal income tax reporting purposes are subject to annual limitations. Should a change in ownership occur, net operating loss carry forwards may be limited as to use in future years.

As of March 31, 2022 and 2021, the Company had no accrued interest or penalties related to uncertain tax positions.

NOTE 7 – SUBSEQUENT EVENTS

In accordance with ASC 855-10, the Company has performed an evaluation of subsequent events through the date that the financial statements were issued and has determined that it does not have any material subsequent events to disclose or require adjustments in these financial statements.

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

The following management’s discussion and analysis (“MD&A”) should be read in conjunction with financial statements of Reynaldos Mexican Food Company, Inc. for the three ~~and nine~~ months ended ~~September~~March 3031, ~~2022~~2023 and ~~2021~~2022, and the notes thereto.

Safe Harbor for Forward-Looking Statements

Certain statements included in this MD&A constitute forward-looking statements, including those identified by the expressions anticipate, believe, plan, estimate, expect, intend, and similar expressions to the extent they relate to Reynaldos Mexican Food Company, Inc. or its management. These forward-looking statements are not facts, promises, or guarantees; rather, they reflect current expectations regarding future results or events. These forward-looking statements are subject to risks and uncertainties that could cause actual results, activities, performance, or events to differ materially from current expectations. These include risks related to revenue growth, operating results, industry, products, and litigation, as well as the matters discussed in Reynaldos Mexican Food Company, Inc.’s MD&A. Readers should not place undue reliance on any such forward-looking statements. Reynaldos Mexican Food Company, Inc. disclaims any obligation to publicly update or to revise any such statements to reflect any change in the Company’s expectations or in events, conditions, or circumstances on which any such statements may be based, or that may affect the likelihood that actual results will differ from those set forth in the forward-looking statements.

Reynaldos Mexican Food Company, Inc. is a blank check company and has no operations. Our business plan includes acquisitions of operating companies. In summary, RYNL is focused on raising capital for its business plan. As of this filing, we have not raised any capital and our business is not yet operational.

Results of Operations

The following discussion of our financial condition and results of operations should be read in conjunction with our financial statements and the related notes included in this report

~~Nine~~Three Months Ended ~~September~~March 3031, ~~2022 and~~2023 ~~2021~~and 2022

Revenue

For the ~~nine~~three months ended ~~September~~March 3031, ~~2022~~2023 and ~~2021~~2022, the Company had not generated any revenues.

Operating Expenses

Operating expenses for the ~~nine~~three months ended ~~September~~ 30March 31, ~~2022~~2023 were $420,~~289~~617 compared to $0 for the three months ended ~~September~~March 3031, ~~2021~~2022.

Operating expenses increased in ~~2022~~2023 due to other professional fees and other general and administrative fees incurred for this period.

For the ~~nine~~three months ended ~~September~~March 3031, ~~2022~~2023, professional fees were $4016,~~870~~250, an increase of $4016,~~870~~250 as compared to $0 for the ~~nine~~three months ended of ~~September~~March 3031, ~~2021~~2022.

The increase is related to accounting and audit fees, consulting fee and SEC filing fees between the two periods.

913

Other Income and Expenses

For the ~~nine~~three months ended ~~September~~March 3031, ~~2022~~2023 and ~~2021~~2022, the Company did not have any other income or expenses.

Net Income (Loss)

For the three ~~month~~months ended ~~September~~March 3031, ~~2022~~2023, the Company had a net loss of $420,~~829~~617 compared to the ~~nine~~three month period ended ~~September~~March 3031, ~~2021~~2022 of a net loss of $0.

For the six months ended June 30, 2022, the Company had a net loss of $36,041 compared to a net loss of $40,870 for the nine months ended September 30, 2022.

The net loss resulted from increase of operating expenses

Liquidity and Capital Resources

As of ~~September~~March 3031, ~~2022~~2032, we ~~had~~ had no cash and a working capital deficit of $4020,~~870~~617 .

Operating Activities

For ~~nine~~three months ended ~~September~~March 3031, ~~2022~~2023 net operating loss increased to $4020,~~870~~617 as compared to $0 for the ~~nine~~three months ended ~~September~~March 3031, ~~2021~~2022. Accounts payable and accrued expenses increased by $4010,~~870~~967 as compared to $0 for the ~~nine~~three months ended ~~September~~March 3031, ~~2021~~2022. The increase in accrued expenses is related to other professional fees and loans from related parties.

Investing Activities

No investing activities occurred during the ~~nine~~three months ended ~~September~~March 3031, ~~2022~~2023 and ~~2021~~2022.

Financing Activities

During the ~~nine~~three months ended ~~September~~March 3031, ~~2022,~~ 2023, the Company received advances of $409,~~870~~650 from a related party for working capital purposes. ~~During the nine months ended September 30, 2022 the Company issued $0 common stock for cash.~~

Off-Balance Sheet Arrangements

There are no off-balance sheet arrangements with any party.

Critical Accounting Policies

Our discussion and analysis of results of operations and financial condition are based upon our condensed consolidated financial statements, which have been prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these condensed consolidated financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenues and expenses, and related disclosure of contingent assets and liabilities. We evaluate our estimates on an ongoing basis, including those related to provisions for uncollectible accounts receivable, inventories, valuation of intangible assets and contingencies and litigation. We base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

The accounting policies that we follow are set forth in Note 2 to our financial statements as included in the SEC report filed. These accounting policies conform to accounting principles generally accepted in the United States and have been consistently applied in the preparation of the financial statements.

Item 3. Quantitative and Qualitative Disclosures about Market Risk

As a “smaller reporting company,” as defined by Rule 12b-2 of the Exchange Act, we are not required to provide the information in this Item.

Item 4. Controls and Procedures

Disclosure Controls and Procedures

Pursuant to Rule 13a-15(b) under the Securities Exchange Act of 1934 (“Exchange Act”), the Company carried out an evaluation, with the participation of the Company’s management, including the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”) (the Company’s principal financial and accounting officer), of the effectiveness of the Company’s disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this report. The framework used by management in making that assessment was the criteria set forth in the document entitled “Internal Control – Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (2013 framework). Based upon that evaluation, the Company’s CEO and CFO concluded that the Company’s disclosure controls and procedures are effective to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure for the reason described below.

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

Changes in Internal Control Over Financial Reporting

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

1115

PART II OTHER INFORMATION

Item 1. Legal Proceedings

We are not a party to any material or legal proceeding, and, to our knowledge, none is contemplated or threatened.

Item 1A. Risk Factors

We are a smaller reporting company and, as a result, are not required to provide the information under this item. Please review the risk factors identified in Item 1.A of our 2021 Form 10.

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

During the ~~nine~~three months ended ~~September~~March 3031, ~~2022~~2023, the Company did not sell any unregistered securities.

Item 3. Defaults Upon Senior Securities

There have been no defaults upon senior securities.

Item 4. Mine Safety Disclosures

Not applicable.

Item 5. Other Information

As a “smaller reporting company,” as defined by Rule 12b-2 of the Exchange Act, we are not required to provide the information in this Item.

Item 6. Exhibits

Exhibit No.		Description
31.1		Certification of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*
31.2		Certification of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*
32.1		Certification of Chief Executive Officer Pursuant to 18 U.S.C. Section 1350*
32.2		Certification of Chief Financial Officer Pursuant to 18 U.S.C. Section 1350*
99.1		Custodianship Records (1)
101.INS		Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document)
101.SCH		Inline XBRL Taxonomy Extension Schema Document
101.CAL		Inline XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF		Inline XBRL Taxonomy Extension Definition Linkbase Document
101.LAB		Inline XBRL Taxonomy Extension Label Linkbase Document
101.PRE		Inline XBRL Taxonomy Extension Presentation Linkbase Document
104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

______________________

Filed Herewith.

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SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: November 7, 2022	REYNALDOS MEXICAN FOOD COMPANY, INC.
Date: May 22, 2023	REYNALDOS MEXICAN FOOD COMPANY, INC.
	By:	/s/~~Rhonda~~Micheal ~~Keaveney~~Chin Wai Woo
	Name	~~Rhonda~~Micheal ~~Keaveney~~Chin Wai Woo
	Title	Chief Executive Officer and Chief Financial Officer

1317

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