UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

(Mark One)

~~For the quarterly period ended September 30, 2012~~Form 10-Q

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

For the quarterly period ended March 31, 2013

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

For the transition period from __________________ to __________________________

Commission file number: 333-173309

Drewrys brewing company

(Name of registrant as specified in its charter)

Nevada	27-2153794
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

5402 Brittany Drive, Mc Henry, IL	60050
(Address of principal executive offices)	(Zip Code)

(815) 575-4815

(Registrant's telephone number, including area code)

not applicable

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. [X] x Yes o[ ] No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). ~~o Yes x No~~

[ ] 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" and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer o[ ] Accelerated filer o[ ] Non-accelerated filer o[ ] Smaller reporting company x[X]

~~Indicate~~Table ~~by check mark whether the registrant is a shell company (as defined in Rule 12b-2~~ of ~~the~~Contents ~~Exchange Act)o Yes x No~~1

Indicate ~~the~~by ~~number~~check ofmark ~~shares~~whether ~~outstanding of each of~~ the ~~issuer's~~registrant ~~classes~~is ofa ~~common~~shell company ~~stock,~~ (as ofdefined ~~the~~in ~~latest~~Rule ~~practicable~~12b-2 ~~date. 9,005,000 shares~~ of ~~common~~the ~~stock~~Exchange ~~are~~Act) ~~issued~~[ ~~and~~] ~~outstanding~~Yes as[X] ~~of September 30, 2012.~~No

~~Table~~Indicate the number of ~~Contents~~shares outstanding of each of the issuer's classes of common stock, as of the latest practicable date. 9,071,000 shares of common stock are issued and outstanding as of May 20, 2013.

	TABLE OF CONTENTS	Page No.
PART I - FINANCIAL INFORMATION
Item 1.	Financial Statements.	3
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations.	11
Item 3.	Quantative and Qualitative Disclosures About Market Risk.	12
Item 4T.	Controls and Procedures.	13
PART II - OTHER INFORMATION
Item 1.	Legal Proceedings.	13
Item 1A.	Risk Factors.	13
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	13
Item 3.	Defaults Upon Senior Securities.	14
Item 4.	Mine Safety Disclosure	14
Item 5.	Other Information.	14
Item 6.	Exhibits.	14

Table of Contents

	TABLE OF CONTENTS	Page No.
PART I - FINANCIAL INFORMATION
Item 1.	Financial Statements.	5
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations.	14
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	15
Item 4.	Controls and Procedures.	15
PART II - OTHER INFORMATION
Item 1.	Legal Proceedings.	17
Item 1A.	Risk Factors.	17
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	17
Item 3.	Defaults Upon Senior Securities.	17
Item 4.	Mine Safety Disclosure.	17
Item 5.	Other Information.	17
Item 6.	Exhibits.	18

Table of Contents

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

Certain statements in this report contain or may contain forward-looking statements that are subject to known and unknown risks, uncertainties and other factors which may cause actual results, performance or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. These forward-looking statements were based on various factors and were derived utilizing numerous assumptions and other factors that could cause our actual results to differ materially from those in the forward-looking statements. These factors include, but are not limited to, our ability to implement our business plan and generate revenues, economic, political and market conditions and fluctuations, government and industry regulation, U.S. and global competition, and other factors. Most of these factors are difficult to predict accurately and are generally beyond our control. You should consider the areas of risk described in connection with any forward-looking statements that may be made herein. Readers are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this report. Readers should carefully review this in its entirety, including but not limited to our financial statements and the notes thereto. Except for our ongoing obligations to disclose material information under the Federal securities laws, we undertake no obligation to release publicly any revisions to any forward-looking statements, to report events or to report the occurrence of unanticipated events.

-Table 2of -Contents 4

~~Table~~Part ofI. ~~Contents~~Financial Information

~~PART~~Item I1. –Financial ~~FINANCIAL INFORMATION~~Statements

Item 1. Financial Statements

DREWRYS BREWING COMPANY
(A DEVELOPMENT STAGE COMPANY)
CONDENSED BALANCE SHEETS

		As of March 31, 2013		As of December 31, 2012
		(Unaudited)			(Audited)
ASSETS
CURRENT ASSETS:
Cash and equivalents	$	256		$	128
Total Current Assets		256			128
OTHER ASSETS:
Trademarks		560			560
Total Other Assets		560			560
Total Assets	$	816		$	688
LIABILITIES AND STOCKHOLDERS' DEFICIENCY
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	$	25,927		$	22,195
Advances from related parties		10,916			5,043
Total Liabilities		36,843			27,238
STOCKHOLDERS' DEFICIENCY
Common stock , par value $.001; 75,000,000 shares authorized; 9,029,000 shares issued as of March 31, 2013 and 9,023,500 as of December 31, 2012		9,030			9,024
Subscription receivable		—			—
Additional paid in capital		2,929			2,385
Deficit accumulated during the development stage		(47,986	)		(37,959	)
Total Stockholders' Deficiency		(36,027	)		(26,550	)
Total Liabilities and Stockholders' Deficiency	$	816		$	688

DREWRYS BREWING COMPANY
(A DEVELOPMENT STAGE COMPANY)
BALANCE SHEET
ASSETS
	As of			As of
	September 30, 2012			December 31, 2011
	(Unaudited)			(Audited)
CURRENT ASSETS:
Cash and equivalents	$	228		$	51
Total Current Assets		228			51
OTHER ASSETS:
Trademarks		560			560
Label Designs		-			-
Total Other Assets		560			560
Total Assets	$	788		$	611
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIENCY)
CURRENT LIABILITIES:
Accounts payable and accrued liabilities	$	11,218		$	13,388
Advances from related parties		4,570			-
Total Liabilities		15,788			13,388
STOCKHOLDERS' EQUITY (DEFICIT):
Common stock , par value $.001; 75,000,000 shares authorized;
9,005,000 shares issued as of September 30, 2012 and
9,000,000 as of December 31, 2011	$	9,005		$	9,000
Subscription receivable		-			(3,130	)
Additional paid in capital		554			59
Deficit accumulated during the development stage		(24,559	)		(18,706	)
Total Stockholders' Equity/(Deficit)		(15,000	)		(12,777	)
Total Liabilities and Stockholders' Equity/(Deficit)	$	788		$	611

See accompanying notes to condensed unaudited financial statements

~~The~~Table ~~accompanying notes are an integral part~~ of ~~these~~Contents ~~statements.~~5

- 3 -

DREWRYS BREWING COMPANY
(A DEVELOPMENT STAGE COMPANY)
CONDENSED STATEMENTS OF OPERATIONS
(unaudited)
		For the three month period ended March 31, 2013			For the three month period ended March 31, 2012			For the period from Inception (October 11, 2010) to March 31, 2013

REVENUES	$	—		$	—		$	—

EXPENSES
Advertising and Promotion		6,666			—			7,489
General and Administrative		611			970			17,997
Professional Fees		2,750			500			22,000
Impairment		0			0			500
Total Operating Expenses		10,027			1,470			47,986

Income (Loss) Before Income Taxes		(10,027	)		(1,470	)		(47,986	)

Provision for Income Taxes		—			—			—

Net Loss	$	(10,027	)	$	(1,470	)	$	(47,986	)

Basic and diluted net loss per common share		**			**

Weighted average number of common shares outstanding		9,025,883			9,000,000

** Less than $.01

~~Table~~See ofaccompanying ~~Contents~~notes to condensed unaudited financial statements

DREWRYS BREWING COMPANY
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF OPERATIONS
(Unaudited)
	For the			For the			For the			For the			For the period
	three month			three month			nine month			nine month			from Inception
	period ended			period ended			period ended			period ended			(October 11, 2010)
	September 30, 2012			September 30, 2011			September 30, 2012			September 30, 2011			to September 30, 2012
REVENUES	$	-		$	-		$	-		$	-		$	-
EXPENSES
General and Administrative		1,973			1,293			4,353			3,548			10,059
Professional Fees		500			500			1,500			1,500			14,000
Impairment		-			-			-			-			500
Total Operating Expenses		2,473			1,793			5,853			5,048			24,559
Income (Loss) Before Income Taxes		(2,473	)		(1,793	)		(5,853	)		(5,048	)		(24,559	)
Provision for Income Taxes		-			-			-			-			-
Net (loss)	$	(2,473	)	$	(1,793	)	$	(5,853	)	$	(5,048	)	$	(24,559	)
Basic and diluted net loss per common share		**			**			**			**
Weighted average number of common shares outstanding		9,002,772			9,000,000			9,000,931			9,000,000
** Less than $.01

Table of Contents

The accompanying notes are an integral part of these statements.

DREWRYS BREWING COMPANY
(A DEVELOPMENT STAGE COMPANY)
CONDENSED STATEMENT OF STOCKHOLDERS' EQUITY/(DEFICIT)
FROM OCTOBER 11, 2010 (INCEPTION) THROUGH MARCH 31, 2013
(Unaudited)

		Common Stock
Par Value of $0.001	Shares		Amount		Subscription Receivable			Additional Paid In Capital		Accumulated (Deficit) During Development Stage			Total Stockholders’ Deficiency
Inception - October 11, 2010		—	$	—	$	—		$	—	$	—		$	—
Common shares issued to founder for
subscription agreement on October 11, 2010		9,000,000		9,000		(9,000	)		—		—			—
Capital contribution		—		—		—			59		—			59
Payments on subscription receivable		—		—		2,550			—		—			2,550
Loss for the period from inception on October 11,
2010 to December 31, 2010		—		—		—			—		(8,399	)		(8,399	)
Balance at December 31, 2010		9,000,000		9,000		(6,450	)		59		(8,399	)		(5,790	)
Payments on subscription receivable		—		—		3,320			—		—			3,320
Net Loss for the year ended December 31, 2011		—		—		—			—		(10,307	)		(10,307	)
Balance at December 31, 2011		9,000,000		9,000		(3,130	)		59		(18,706	)		(12,777	)
Payments on subscription receivable		—		—		3,130			—		—			3,130
Common shares issued for cash ($0.10/share)		13,500		14		—			1,336		—			1,350
Common shares issued for services ($0.10/share)		10,000		10		—			990		—			1000
Net Loss for the year ended December 31, 2012		—		-		—			—		(19,253	)		(19,253	)
Balance at December 31, 2012		9,023,500		9,024		—			2,385		(37,959	)		(26,550	)
Common shares issued for cash ($0.10/share)		5,500		6		—			544		—			550
Net Loss for the quarter ended March 31, 2013		—		—		—			—		(10,027	)		(10,027	)
Balance at March 31, 2013		9,029,000		$9,030	$	—		$	2,929	$	(47,986	)	$	(36,027	)

-See 4accompanying -notes to condensed unaudited financial statements

Table of Contents 7

DREWRYS BREWING COMPANY
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF CASH FLOWS (Unaudited)
CONDENSED STATEMENTS OF CASH FLOWS
	For the			For the			For the period
(unaudited)
	nine month			nine month			from Inception
		For the three month period ended March 31, 2013			For the three month period ended March 31, 2012			For the period from Inception (October 11, 2010) to March 31, 2013
	period ended			period ended			(October 11, 2010)
	September 30, 2012			September 30, 2011			to September 30, 2012
OPERATING ACTIVITIES:
Net loss	$	(510,~~853~~027	)	$	(51,~~048~~470	)	$	(2447,~~559~~986	)
Adjustments to reconcile net loss to net cash used in operating activities:
Impairment loss		-—			-—			500
Stock issued for services		—			—			1,000
Changes in operating assets and liabilities:
Increase/(decrease) in accounts payable		(2,170	)		3,148			11,218
Increase/(decrease) in accounts payable and accrued expenses		3,732			1,020			25,927
Net cash used in operating activities		(86,~~023~~295	)		(~~1,900~~450	)		(1220,~~841~~559	)
INVESTING ACTIVITIES:
Acquisition of trademarks		-—			-—			(560	)
Acquisition of label designs		-—			-—			(500	)
Net cash provided by (used in) investing activities		-			-			(1,060	)
Net cash provided used in investing activities		—			—			(1,060	)
FINANCING ACTIVITIES:
Advances from related parties		45,~~570~~873			-—			410,~~570~~916
Payments on subscription agreement		~~3,130~~—			~~1,900~~450			9,000
Issuance of stock for cash		500			-			500
Proceeds fom the issuance of stock for cash		550			—			1,900
Capital contribution		-—			-—			59
Net cash provided by (used in) financing activities		8,200			1,900			14,129
Net cash provided by financing activities		6,423			450			21,875
NET INCREASE IN CASH		~~177~~128			-—			~~228~~256
CASH BEGINNING BALANCE		51128			~~100~~51			-—
CASH ENDING BALANCE	$	~~228~~256		$	~~100~~51		$	~~228~~256
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Taxes paid	$	-—		$	-—		$	-—
Interest paid	$	-—		$	-—		$	-—
NONCASH TRANSACTIONS AFFECTING OPERATING,
NONCASH TRANSACTIONS AFFECTING OPERATING, INVESTING, AND FINANCING ACTIVITIES:
INVESTING, AND FINANCING ACTIVITIES:
Issuance of common stock for subscription agreement	$	—		$	—		$	9,000
Issuance of common stock for subscription agreement	$	-		$	-		$	9,000

- See 5accompanying -notes to condensed unaudited financial statements

Table of Contents 8

~~Drewrys~~DREWRYS ~~Brewing~~BREWING ~~Company~~COMPANY

(A ~~Development~~DEVELOPMENT ~~Stage~~STAGE ~~Company~~COMPANY)

NOTES TO FINANCIAL STATEMENTS

(~~SEPTEMBER~~AS 30OF MARCH 31, ~~2012~~2013)

~~NOTE 1. GENERAL ORGANIZATION AND BUSINESS~~(Unaudited)

~~Drewrys~~NOTE ~~Brewing Company (“the Company”) is a development stage company, incorporated in the State of Nevada on, October 11, 2010, to develop and market a line of low-priced and craft beers~~1. ~~The~~GENERAL ~~intent~~ORGANIZATION isAND ~~to provide consumers with malt beverages that appeal to their price point.~~BUSINESS

Drewrys’ ~~plan~~Brewing Company (“the Company”) is toa ~~sell~~development ~~wholesale~~stage ~~only~~company, ~~targeting~~incorporated ~~select~~in ~~regional~~the ~~wholesalers~~State of Nevada on, October 11, 2010, to develop and ~~distributors~~market ina ~~the~~line ~~Midwest~~of low-priced and ~~Atlantic/New~~craft ~~England~~beers. ~~regions~~The intent is to provide consumers with malt beverages that appeal to their price point.

~~The Company~~Drewrys’s ~~fiscal~~plan ~~year~~is ~~ends~~to onsell ~~December~~their ~~31st~~beers in the wholesale market, targeting select regional wholesalers and distributors in the Midwest and Atlantic/New England regions.

~~Through~~The ~~September 30, 2012 the~~ Company’s ~~was~~fiscal inyear ~~the~~ends ~~development stage and has not carried~~ on any significant operations and has generated no revenues. The Company had incurred a loss due to professional and administrative fees accrued since inception. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. These matters, among others, raise substantial doubt about the ability of the Company to continue as a going concern. These financial statements do not include any adjustments to the amounts and classification of assets and liabilities that may be necessary should the CompanyDecember ~~be unable to continue as a going concern~~31st.

~~NOTE~~Through 2March 31, 2013, the Company was in the development stage and has not carried on any significant operations and has generated no revenues. ~~SUMMARY~~ OFThe ~~SIGNIFICANT~~Company ~~ACCOUNTING~~had ~~PRACTICES~~incurred a loss due to professional and administrative fees incurred/accrued since inception. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. These matters, among others, raise substantial doubt about the ability of the Company to continue as a going concern. These financial statements do not include any adjustments to the amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern. (See Note 6)

~~Basis~~NOTE of2. ~~Presentation~~SUMMARY OF SIGNIFICANT ACCOUNTING PRACTICES

~~The~~Basis ~~unaudited financial statements included in this report have been prepared by the Company pursuant to the rules and regulations~~ of the Securities and Exchange Commission for interim reporting and include all adjustments (consisting only of normal recurring adjustments) that are, in the opinion of management, necessary for a fair presentation. These financial statements have not been audited.Presentation

~~Certain~~The ~~information~~unaudited ~~and footnote disclosures normally included in~~ financial statements ~~prepared~~ included in ~~accordance~~this ~~with~~report ~~generally~~have ~~accepted~~been ~~accounting~~prepared ~~principles~~by ~~have~~the ~~been~~Company ~~omitted~~ pursuant to ~~such~~the rules and regulations ~~for~~of ~~interim reporting. The Company believes that~~ the ~~disclosures~~Securities ~~contained~~and ~~herein~~Exchange ~~are~~Commission for ~~adequate~~interim toreporting ~~make~~and ~~the~~include ~~information~~all ~~presented~~adjustments ~~not~~(consisting ~~misleading. These~~only ~~financial~~of ~~statements~~normal ~~should~~recurring beadjustments) ~~read~~that ~~in conjunction with the financial statements and notes thereto for the year ended December 31~~are, ~~2011 included~~ in the ~~Company’s~~opinion ~~Registration~~of management, ~~Statement~~necessary onfor ~~Form~~a ~~S-1~~fair presentation. ~~The~~ These financial ~~data~~statements ~~for~~have ~~the nine month period presented may~~ not ~~necessarily~~been ~~reflect the results to be anticipated for the complete year ended December 31, 2012~~audited.

~~Accounting~~Certain ~~Basis~~information and footnote disclosures normally included in the financial statements prepared in accordance with generally accepted accounting principles have been omitted pursuant to such rules and regulations for interim reporting. The Company believes that the disclosures contained herein are adequate to make the information presented not misleading. These financial statements should be read in conjunction with the financial statements and notes thereto for the year ended December 31, 2012 included in the Company’s annual report on Form 10-K. The financial data for the three months ended March 31, 2013 may not necessarily reflect the results to be anticipated for the complete year ended December 31, 2013.

~~The Company is currently a development stage enterprise reporting under the provisions of Accounting Standards Codification ("ASC") 915 "~~Development Stage ~~Entities". These financial statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.~~Company

~~Cash~~The Company has not earned any revenue from operations. Accordingly, the Company’s activities have been accounted for as those of a “Development Stage Enterprise” as set forth in Accounting Standards Codification ("ASC") 915 "Development Stage Entities". Among the disclosures required by ASC 915 are that the Company’s financial statements be identified as those of a development stage company, and that ~~Cash~~the ~~Equivalents~~statements of operations, stockholders’ equity/(deficiency) and cash flows disclose activity since the date of the Company’s inception.

~~For~~Accounting ~~the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less.~~Basis

-These 6financial -statements are prepared on the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.

Table of Contents 9

~~Drewrys~~DREWRYS ~~Brewing~~BREWING ~~Company~~COMPANY

(A ~~Development~~DEVELOPMENT ~~Stage~~STAGE ~~Company~~COMPANY)

NOTES TO FINANCIAL STATEMENTS

(~~SEPTEMBER~~AS 30OF MARCH 31, ~~2012~~2013)

(~~continued~~Unaudited)

~~Earnings~~Cash ~~(Loss)~~and ~~per~~Cash ~~Share~~Equivalents

~~The~~For ~~basic earnings (loss) per share are calculated by dividing~~ the ~~Company's~~purpose ~~net income available to common shareholders by the weighted average number~~ of ~~common shares outstanding during~~ the ~~year.~~financial ~~The~~statements cash ~~diluted~~equivalents ~~earnings~~include ~~(loss)~~all ~~per~~highly ~~share~~liquid ~~are~~investments ~~calculated~~with bymaturity ~~dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number~~ of ~~shares~~three ~~outstanding~~months ~~during~~or ~~the year~~less. ~~The~~As ~~diluted weighted average number~~ of ~~shares~~March ~~outstanding~~31, is2013 ~~the~~and ~~basic~~December 31, ~~weighted~~2012, ~~number of shares adjusted as of~~ the ~~first~~Company ofhas ~~the year for any potentially dilutive debt or equity. There are~~ no ~~diluted~~cash ~~shares outstanding for any periods reported~~equivalents.

~~Dividends~~Earnings (Loss) per Share

~~The~~In accordance with accounting guidance now codified as FASB ASC Topic 260, “Earnings per Share,” the basic earnings (loss) per share are calculated by dividing the Company's ~~has~~net ~~not~~income ~~adopted~~available ~~any~~to ~~policy~~common ~~regarding~~shareholders ~~payment~~by the weighted average number of ~~dividends~~common shares outstanding during the year. No ~~dividends~~The ~~have~~diluted ~~been~~earnings ~~paid~~(loss) per share are calculated by dividing the Company's net income (loss) available to common shareholders by the diluted weighted average number of shares outstanding during the ~~periods~~year. ~~shown,~~The ~~and~~diluted ~~none~~weighted ~~are~~average ~~contemplated~~number inof shares outstanding is the ~~near~~basic ~~future~~weighted number of shares adjusted as of the first of the year for any potentially dilutive debt or equity. There are no diluted shares outstanding for any periods reported.

~~Income Taxes~~Dividends

The Company ~~adopted~~has ~~FASB~~not ~~ASC~~adopted ~~740,~~any ~~Income~~policy ~~Taxes,~~regarding payment ~~at its inception. Under ASC 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts~~ of ~~existing assets and liabilities and their respective tax bases~~dividends. ~~Deferred~~No ~~tax~~dividends ~~assets,~~have ~~including~~been ~~tax~~paid loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates are recognized in income in the period that includes the enactment date. Deferred income tax expense represents the change during the ~~period~~periods inshown, ~~the deferred tax assets~~ and ~~deferred~~none ~~tax liabilities. The components of the deferred tax assets and liabilities~~ are ~~individually~~contemplated ~~classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when,~~ in the ~~opinion~~near ~~of management, it is more likely than not that some portion or all of the deferred tax assets will not be realized~~future. ~~No deferred tax assets or liabilities were recognized as of September 30, 2012.~~

~~Professional~~Income ~~Fees~~Taxes

The Company ~~will~~adopted ~~expense~~FASB ~~professional~~ASC ~~fees~~740, asIncome ~~incurred~~Taxes, at its inception. ~~The~~Under ~~professional~~ASC ~~fees~~740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets, including tax loss and credit carry forwards, and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates are recognized in income in the period ~~ending~~that ~~September~~includes 30the enactment date. Deferred income tax expense represents the change during the period in the deferred tax assets and deferred tax liabilities. The components of the deferred tax assets and liabilities are individually classified as current and non-current based on their characteristics. Deferred tax assets are reduced by a valuation allowance when, ~~2012~~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. No deferred tax assets or liabilities were $1recognized as of March 31,~~500~~ 2013 or December 31, 2012.

~~Use~~Professional ~~of Estimates~~Fees

The ~~preparation~~Company ofwill ~~financial~~expense ~~statements~~professional infees as ~~conformity~~incurred. ~~with~~The ~~accounting~~professional ~~principles~~fees ~~generally~~were ~~accepted~~$2,750 ~~in the United States of America requires management to make estimates~~ and ~~assumptions~~$500 ~~that~~for ~~affect~~ the ~~reported~~period ~~amounts~~ending ofMarch ~~assets~~31, ~~and~~2013 ~~liabilities~~ and ~~disclosure~~2012, ~~of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period~~respectively. ~~Actual results could differ from those estimates.~~

-Use 7of -Estimates

~~Table~~The preparation of ~~Contents~~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 revenue and expenses during the reporting period. Actual results could differ from those estimates.

~~Drewrys~~Table ~~Brewing~~of ~~Company~~Contents 10

(ADREWRYS ~~Development~~BREWING ~~Stage Company)~~COMPANY

~~NOTES~~(A TODEVELOPMENT ~~FINANCIAL~~STAGE ~~STATEMENTS~~COMPANY)

~~(SEPTEMBER~~NOTES ~~30,~~TO ~~2012)~~FINANCIAL STATEMENTS

(~~continued~~AS OF MARCH 31, 2013)

~~Revenue and Cost Recognition~~(Unaudited)

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

~~Property~~The Company has no current source of revenue; therefore the Company has not yet adopted any policy regarding the recognition of revenue.

The company does not own any real estate or other properties. The company's office is located 5402 Brittany Drive, McHenry Illinois 60050. Our contact number is 815- 575-4815. The business office is located at the home of Francis Manzo, the CEO of the company at no charge to the company.Property

~~Recently~~The ~~Issued~~company ~~Accounting~~does ~~Pronouncements~~not own any real estate or other properties. The company's office is located 5402 Brittany Drive, McHenry Illinois 60050. Our contact number is 815- 575-4815. The business office is located at the home of Francis Manzo, the CEO of the company at no charge to the company.

~~The~~Recently ~~Company~~Issued ~~has~~Accounting adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.Pronouncements

~~Intangible~~The ~~Assets~~Company has adopted all recently issued accounting pronouncements. The adoption of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.

~~The~~Identifiable ~~Company~~Intangible evaluates the recoverability of identifiable intangible assets whenever events or changes in circumstances indicate that an intangible asset’s carrying amount may not be recoverable. There was no impairment loss for the nine months ending September 30, 2012.Assets

~~Fair~~As ~~value~~of March 31, 2013 and December 31, 2012, $560 and $560, respectively of ~~Financial~~costs ~~Instruments~~related to registering our trademarks, have been capitalized. It has been determined that the trademarks have an indefinite useful life and are not subject to amortization. However, the trademark will be reviewed for impairment annually or more frequently if impairment indicators arise.

~~The~~Impairment ~~Company considers that the carrying amount~~ of ~~financial~~Long-Lived ~~instruments, including accounts payable, approximate fair value because of the short maturity of these instruments.~~Assets

~~Related~~The ~~Parties~~Company accounts for its long-lived assets in accordance with ASC Topic 360-10-05, “Accounting for the Impairment or Disposal of Long-Lived Assets.” ASC Topic 360-10-05 requires that long-lived assets, such as our trademarks, be reviewed for impairment annually, or whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. No impairments were recorded for the three months ended March 31, 2013 and 2012.

~~Related~~Stock-Based parties, which can be a corporation, individual, investor or another entity are considered to be related if the party has the ability, directly or indirectly, to control the other party or exercise significant influence over the Company in making financial and operation decisions. Companies are also considered to be related if they are subject to common control or common significant influence. The Company has these relationships.Compensation

~~Subsequent~~In ~~Events~~December 2004, the FASB issued FASB Accounting Standards Codification No. 718, Compensation – Stock Compensation. Under FASB Accounting Standards Codification No. 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options, restricted share plans, performance-based awards, share appreciation rights and employee share purchase plans. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company applies this statement prospectively.

WeTable ~~evaluated~~of ~~subsequent~~Contents ~~events through the date and time our financial statements were issued.~~11

-DREWRYS 8BREWING -COMPANY

~~Table~~(A ofDEVELOPMENT ~~Contents~~STAGE COMPANY)

~~Drewrys~~NOTES ~~Brewing~~TO ~~Company~~FINANCIAL STATEMENTS

(AAS ~~Development~~OF ~~Stage~~MARCH ~~Company~~31, 2013)

~~NOTES TO FINANCIAL STATEMENTS~~(Unaudited)

Equity instruments (~~SEPTEMBER~~“instruments”) issued 30to other than employees are recorded on the basis of the fair value of the instruments, ~~2012~~as required by FASB Accounting Standards Codification No. 718. FASB Accounting Standards Codification No. 505, Equity Based Payments to Non-Employees defines the measurement date and recognition period for such instruments. In general, the measurement date is when either a (a) performance commitment, as defined, is reached or (b) the earlier of (i) the non-employee performance is complete or (ii) the instruments are vested. The measured value related to the instruments is recognized over a period based on the facts and circumstances of each particular grant as defined in the FASB Accounting Standards Codification.

~~(continued)~~Fair value of Financial Instruments

~~NOTE~~The ~~3. INCOME~~Company ~~TAXES~~considers that the carrying amount of financial instruments, including accounts payable and accrued liabilities, and advances from related parties approximate fair value because of the short maturity of these instruments.

~~The~~Related Company provides for income taxes under ASC Topic 740 which requires the use of an asset and liability approach in accounting for income taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases of assets and liabilities and the tax rates in effect currently.Parties

~~ASC~~Related ~~Topic~~parties, ~~740~~which ~~requires~~can ~~the~~be ~~reduction~~a ofcorporation, individual, ~~deferred~~investor ~~tax~~or ~~assets~~another byentity aare ~~valuation~~considered ~~allowance~~to ~~if,~~be ~~based~~related onif the ~~weight~~party ofhas ~~available~~the ~~evidence~~ability, itdirectly ~~is more likely than not that some~~ or ~~all~~indirectly, ofto control the ~~deferred~~other ~~tax~~party ~~assets~~or ~~will~~exercise ~~not~~significant beinfluence ~~realized.~~over In the Company's ~~opinion,~~in itmaking isfinancial ~~uncertain~~and ~~whether~~operation ~~they~~decisions. ~~will~~Companies ~~generate~~are ~~sufficient~~also considered ~~taxable~~to ~~income~~be inrelated ~~the~~if ~~future~~they toare ~~fully~~subject ~~utilize~~to ~~the~~common ~~net~~control ~~deferred~~or ~~tax~~common ~~asset~~significant influence. ~~Details~~The ~~for~~Company ~~the~~has ~~period~~these ~~ending September 30, 2012:~~relationships.

Income tax expense (asset) at statutory rate	$	(8,350	)
Valuation allowance		8,350
Income tax expense per books	$	0
Net deferred tax asset consists of the following components:
NOL Carryover	$	24,559
Valuation allowance		( 24,559	)
Net deferred tax asset	$	0

Business Segments

~~At September 30, 2012, the~~ The Company ~~had~~operates ~~estimated net loss carry forwards of approximately $25,000 which expire through its tax year ending 2032. Utilization of these net operating loss carry forwards may be limited~~ in ~~accordance~~one ~~with~~segment ~~IRCD~~and ~~Section~~therefore ~~3.82~~segment ininformation ~~the~~is ~~event~~not ~~of certain shifts in ownership~~presented.

~~NOTE 4. STOCKHOLDERS' EQUITY~~Reclassification

~~Common~~Certain amounts ~~Stock~~from prior periods have been reclassified to conform to the current period presentation. These reclassifications had no impact on the Company's net loss or cash flows.

~~There~~NOTE ~~are 75,000,000 Common Shares at $0~~3.~~001~~ ~~par~~INCOME ~~value authorized with 9,005,000 Issued and Outstanding as of September 30, 2012. The sole officer and director of the Company owns 9,000,000 of these shares.~~TAXES

~~NOTE~~The 5Company accounts for income taxes under FASB Codification Topic 740-10-25 (“ASC 740-10-25”) Income Taxes. ~~RELATED~~ ~~PARTY~~Under ~~TRANSACTIONS~~ASC 740-10-25, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Under ASC 740-10-25, the effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

The ~~officer~~Company's ~~and~~federal ~~director~~income oftax ~~the~~returns ~~Company~~ are no ~~involved~~longer insubject ~~other~~to ~~business~~examination ~~activities~~by ~~and~~the ~~may,~~IRS infor the ~~future,~~years ~~become~~prior ~~involved~~to in2009, ~~other~~and ~~business opportunities that become available. They may face a conflict in selecting between~~ the ~~Company~~related ~~and~~state ~~other~~income ~~business~~tax ~~interests.~~returns ~~The~~are ~~Company~~no ~~has~~longer subject ~~not~~to ~~formulated~~examination aby ~~policy~~state authorities for the ~~resolution~~years ofprior ~~such~~to ~~conflicts~~2009.

-Table 9of -Contents 12

~~Table~~DREWRYS ofBREWING ~~Contents~~COMPANY

~~Drewrys~~(A ~~Brewing~~DEVELOPMENT ~~Company~~STAGE COMPANY)

(ANOTES ~~Development~~TO ~~Stage~~FINANCIAL ~~Company)~~STATEMENTS

~~NOTES~~(AS TOOF ~~FINANCIAL~~MARCH ~~STATEMENTS~~31, 2013)

(~~SEPTEMBER 30, 2012~~Unaudited)

~~(continued)~~NOTE 4. STOCKHOLDERS' EQUITY

~~NOTE~~Common ~~6. GOING CONCERN~~Stock

~~The~~There ~~accompanying~~are ~~financial statements have been prepared assuming that the Company will continue as a going concern. For the period October 11~~75, ~~2010 through September 30~~000,000 ~~2012~~Common ~~the~~Shares ~~Company~~at ~~has had a net loss of~~ $~~24,559 to date due to professional and other fees incurred~~0.001 par Asvalue ofauthorized ~~September~~with 309, ~~2012~~029,000 ~~the~~issued Company has not emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying financial statements is dependent upon the Company's ability to begin operations and tooutstanding ~~achieve~~as ~~a level~~ of ~~profitability.~~March ~~Since inception~~31, ~~the Company has financed its activities principally from the sale of equity securities~~2013. The ~~Company~~sole ~~intends~~officer ~~on financing its future development activities~~ and ~~its~~director ~~working~~of ~~capital needs largely from loans and~~ the ~~sale~~Company ~~of public equity securities with some additional funding from other traditional financing sources~~owns 9, ~~including term notes~~000,000 ~~until~~of ~~such~~these ~~time that funds provided by operations are sufficient to fund working capital requirements~~shares.

~~NOTE~~For 7the year ended December 31, 2010, the Company issued 9,000,000 shares of common stock for cash of $9,000 ($0. ~~TRADEMARKS~~10/share), ~~AND~~of ~~LABEL~~which ~~DESIGNS~~$9,000 was a subscription receivable. During the year ended 2010, $2,550 of capital contribution was collected against the stock subscription receivable. During 2011, $3,320 of stock subscription receivable was collected. During 2012, $3,130 of stock subscription receivable was collected.

~~The~~For ~~Company~~the ~~owns~~year ~~trademarks~~ended ~~for~~December ~~its’~~31, ~~various~~2012, ~~brands of beer. These costs provide future benefit to~~ the Company ~~and~~issued ~~are~~13,500 ~~considered~~shares toof ~~have~~common anstock ~~infinite~~for ~~life~~cash ~~at this time. The life~~ of ~~these~~$1,350 ~~assets will be re-evaluated when they are placed into service~~($0.10/share).

~~The~~For ~~trademarks~~the ~~were~~year ~~purchased~~ended ~~from~~December ~~Francis~~31, ~~Manzo~~2012, ~~Chief~~the Company ~~Executive~~issued ~~Officer of Drewrys (a related party)~~10,000 ~~for~~shares ~~$560. These~~of ~~intangible~~common ~~assets~~stock ~~are~~having ~~being~~a ~~valued~~value atof ~~cost~~$1,000 ~~and~~($0.10/share) ~~are~~in ~~not~~exchange ~~considered~~for toservices ~~be impaired at this time~~rendered.

~~The~~For ~~Company acquired label designs for $500 from a third party during~~ the ~~period~~three ~~from~~months ~~October~~ended ~~11,~~March ~~2010 (inception) through December~~ 31, ~~2010. The~~2013, the Company ~~has~~issued ~~determined~~5,500 ~~that~~shares ~~the~~of ~~designs~~common nostock ~~longer have value and an impairment loss~~ for ~~the~~cash ~~full amount~~ of $~~500~~550 ~~was recorded during the year ended December 31, 2011~~($0.10/share).

-NOTE 105. -RELATED PARTY TRANSACTIONS

~~Table~~Advances from related parties represent advances granted by Francis Manzo, III. Mr. Manzo pays for certain administrative expenses and is reimbursed by the Company. These advances have no fixed terms of ~~Contents~~repayment, are unsecured, and bear no interest. During the three months ended March 31, 2013, Mr. Manzo advanced the company $5,873 for purposes of paying operating expenses on behalf of the Company. As of March 31, 2013 and December 31, 2012, the Company has a loan from Mr. Manzo with an outstanding balance of $10,916 and $5,043 respectively.

~~Item~~The ~~2. Management’s~~officer ~~Discussion~~ and ~~Analysis~~director of ~~Financial~~the ~~Condition~~Company is involved in other business activities and ~~Results~~may, in the future, become involved in other business opportunities that become available. They may face a conflict in selecting between the Company and other business interests. The Company has not formulated a policy for the resolution of ~~Operations~~such conflicts.

~~FORWARD~~Table ~~LOOKING~~of ~~INFORMATION~~Contents 13

~~The~~DREWRYS ~~following~~BREWING discussion and analysis of the Company’s financial condition and results of operations should be read with the condensed financial statements and related notes contained in this quarterly report on Form 10-Q (“Form 10-Q”). All statements other than statements of historical fact included in this Form 10-Q are, or may be deemed to be, forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These statements involve known and unknown risks, uncertainties and other factors that may cause the Company's actual results, levels of activity, performance or achievements to be materially different than any expressed or implied by these forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as "may," "will," "should," "expects," "plans," "anticipates," "believes," "estimates," "predicts," "potential," "continue," or the negative of these terms or other comparable terminology. Important factors that could cause actual results to differ materially from those discussed in such forward-looking statements include: 1. General economic factors including, but not limited to, changes in interest rates and trends in disposable income; 2. Information and technological advances; 3. Cost of products sold; 4. Competition; and 5. Success of marketing, advertising and promotional campaigns. The Company is subject to specific risks and uncertainties related to its business model, strategies, markets and legal and regulatory environment. You should carefully review the risks described in this Form 10-Q and in other documents the Company files from time to time with the SEC. You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date of this Form 10-Q. The Company undertakes no obligation to publicly release any revisions to the forward-looking statements to reflect events or circumstances after the date of this document.COMPANY

~~OVERVIEW~~(A DEVELOPMENT STAGE COMPANY)

~~Business~~NOTES TO FINANCIAL STATEMENTS

~~The~~(AS ~~Company~~OF ~~was~~MARCH formed in October 2010 as a Nevada corporation to produce and market a line of low-priced and craft beers under Company owned brand names. All activity to date has been related to the formation of our business31, formulation of our business plan and initial start-up operations, investigating sources of contract brewers investigating potential distribution channels for our products and financing activities. There can be no assurance that we will be able to successfully introduce our initial products or any other products into the commercial marketplace.2013)

We were formed to develop and market craft beers. Since we are in the developmental stage and have not yet introduced any products into the marketplace, we cannot assure you that we will have profitable operations.(Unaudited)

~~Results~~NOTE of6. ~~Operations~~GOING CONCERN

~~Since~~As ~~inception~~reflected in the accompanying financial statements, the Company is in the development stage with no operations, has an accumulated deficit during the development stage of $47,986 for the period from October 11, 2010 ~~through~~(inception) ~~September~~to 30March 31, ~~2012~~2013, and has a negative cash flow from operations of $20,559 from inception. This raises substantial doubt about its ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if the Company ~~has~~is ~~generated~~unable noto ~~revenues~~continue ~~from~~as ~~product~~a going ~~sales~~concern.

-As 11of -March 31, 2013, the Company has not emerged from the development stage. In view of these matters, recoverability of any asset amounts shown in the accompanying financial statements is dependent upon the Company's ability to begin operations and to achieve a level of profitability. Since inception, the Company has financed its activities principally from the sale of equity securities and loans from principal stockholder. The Company intends on financing its future development activities and its working capital needs largely from loans and the sale of public equity securities with some additional funding from other traditional financing sources, including term notes, until such time that funds provided by operations are sufficient to fund working capital requirements.

~~Table~~Management ofbelieves ~~Contents~~that actions presently being taken to obtain additional funding and implement its strategic plans provide the opportunity for the Company to continue as a going concern.

~~Through~~NOTE ~~September 30, 2012 the Company was in the development stage and has not carried on any significant operations and has generated no revenues~~7. ~~The~~ ~~Company~~TRADEMARKS ~~had~~AND ~~incurred~~LABEL a loss due to professional and administrative fees accrued since inception. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. These matters, among others, raise substantial doubt about the ability of the Company to continue as a going concern. These financial statements do not include any adjustments to the amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern.DESIGNS

~~Off~~The ~~Balance~~Company ~~Sheet~~owns ~~Arrangements~~trademarks for its’ various brands of beer. These costs provide future benefit to the Company and are considered to have an infinite life at this time. The life of these assets will be re-evaluated when they are placed into service.

WeThe dotrademarks ~~not~~were ~~have~~purchased ~~any~~from ~~off-balance~~Francis Manzo, ~~sheet~~Chief ~~arrangements~~Executive ~~that~~Officer weof ~~are~~Drewrys ~~required~~(a torelated ~~disclose~~party), ~~pursuant~~for ~~to these regulations~~$560. InThese ~~the~~intangible ~~ordinary~~assets ~~course~~are ofbeing ~~business,~~valued weat ~~enter into operating lease commitments~~cost, ~~purchase commitments~~ and ~~other contractual obligations. These transactions~~ are not ~~recognized~~considered into ~~our~~be ~~financial~~impaired ~~statements~~at inthis ~~accordance with generally accepted accounting principles in the United States~~time.

~~Critical~~The ~~Accounting~~Company ~~Policies~~acquired label designs for $500 from a third party during the period from October 11, 2010 (inception) through December 31, 2010. The Company has determined that the designs no longer have value and ~~Estimates~~an impairment loss for the full amount of $500 was recorded during the year ended December 31, 2011.

~~Management’s~~NOTE ~~discussion and analysis of its financial condition and results of operations is based upon our consolidated financial statements, which have been prepared in accordance with U~~8.S. ~~generally~~SUBSEQUENT accepted accounting principles. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities. On an on-going basis, we evaluate our estimates, including those related to the reported amounts of revenues and expenses and the valuation of our assets and contingencies. We believe our estimates and assumptions to be reasonable under the circumstances. However, actual results could differ from those estimates under different assumptions or conditions. Our financial statements are based on the assumption that we will continue as a going concern. If we are unable to continue as a going concern we would experience additional losses from the write-down of assets.EVENTS

~~Going~~In ~~Concern~~preparing these financial statements, the Company has evaluated events and transactions for potential recognition or disclosure as follows:

~~The~~Subsequent ~~Company is currently a development stage company and its continued existence is dependent upon the Company’s ability~~ to ~~resolve~~March ~~its liquidity problems~~31, ~~principally by obtaining additional debt financing and/or equity capital. The Company has yet to generate a significant internal cash flow~~2013, ~~and until sales of products commence,~~ the Company ~~is highly dependent upon debt and equity funding~~issued 42,000 ~~should~~shares ~~continuing~~in ~~debt~~common ~~and~~stock ~~equity~~for ~~funding requirements not be met the Company’s operations may cease to exist~~cash.

~~New~~Table ~~Accounting~~of ~~Pronouncements~~Contents 14

~~The~~Item ~~company~~2. ~~has~~Management’s ~~adopted~~Discussion ~~all~~and ~~recently~~Analysis ~~issued accounting pronouncements. The adoption~~ of ~~the~~Financial ~~accounting~~Condition ~~pronouncements,~~and ~~including~~Results ~~those not yet effective, is not anticipated to have a material effect on the financial position or results~~ of ~~operations of the Company~~Operations.

~~Item 3. Quantitative~~FORWARD ~~and~~LOOKING ~~Qualitative Disclosures about Market Risk~~INFORMATION

~~Not~~The following ~~applicable~~discussion ~~for~~and aanalysis ~~smaller~~of ~~reporting~~the ~~company~~Company’s financial condition and results of operations should be read with the condensed financial statements and related notes contained in this quarterly report on Form 10-Q (“Form 10-Q”). All statements other than statements of historical fact included in this Form 10-Q are, or may be deemed to be, forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These statements involve known and unknown risks, uncertainties and other factors that may cause the Company's actual results, levels of activity, performance or achievements to be materially different than any expressed or implied by these forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as "may," "will," "should," "expects," "plans," "anticipates," "believes," "estimates," "predicts," "potential," "continue," or the negative of these terms or other comparable terminology. Important factors that could cause actual results to differ materially from those discussed in such forward-looking statements include: 1. General economic factors including, but not limited to, changes in interest rates and trends in disposable income; 2. Information and technological advances; 3. Cost of products sold; 4. Competition; and 5. Success of marketing, advertising and promotional campaigns. The Company is subject to specific risks and uncertainties related to its business model, strategies, markets and legal and regulatory environment. You should carefully review the risks described in this Form 10-Q and in other documents the Company files from time to time with the SEC. You are cautioned not to place undue reliance on the forward-looking statements, which speak only as of the date of this Form 10-Q. The Company undertakes no obligation to publicly release any revisions to the forward-looking statements to reflect events or circumstances after the date of this document.

~~- 12 -~~OVERVIEW

~~Table of Contents~~Business

~~Item~~The 4TCompany was formed in October 2010 as a Nevada corporation to produce and market a line of low-priced and craft beers under Company owned brand names. ~~Controls~~ All activity to date has been related to the formation of our business, formulation of our business plan and ~~Procedures~~initial start-up operations, investigating sources of contract brewers investigating potential distribution channels for our products and financing activities. There can be no assurance that we will be able to successfully introduce our initial products or any other products into the commercial marketplace.

~~Evaluation of Disclosure Controls and Procedures.~~ We ~~maintain~~were ~~“disclosure~~formed ~~controls~~to ~~and~~develop ~~procedures” as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934. In designing~~ and ~~evaluating~~market our disclosure controls and procedures, our management recognized that disclosure controls and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of disclosure controls and procedures are met. Additionally, in designing disclosure controls and procedures, our management necessarily was required to apply its judgment in evaluating thecraft ~~cost-benefit relationship of possible disclosure controls and procedures~~beers. ~~The~~ ~~design~~Since ofwe ~~any~~are ~~disclosure controls and procedures also is based~~ in ~~part upon certain assumptions about~~ the ~~likelihood~~developmental ofstage ~~future events,~~ and ~~there~~have ~~can~~not beyet nointroduced ~~assurance that~~ any ~~design~~products ~~will~~into ~~succeed in achieving its stated goals under all potential future conditions. Based on his evaluation as of~~ the ~~end of the period covered by this report~~marketplace, ~~our~~we ~~Principal~~cannot ~~Executive~~assure you ~~Officer who also serves as our principal accounting officer, has concluded~~ that ~~our~~we ~~disclosure~~will ~~controls~~have ~~and~~profitable procedures were effective such that the information relating to our company, required to be disclosed in our Securities and Exchange Commission reports (i) is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms and (ii) is accumulated and communicated to our management, including our Principal Executive Officer, to allow timely decisions regarding required disclosureoperations.

~~Changes~~Results inof Internal Control over Financial Reporting. There have been no changes in our internal control over financial reporting during our last fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.Operations

~~PART~~Since IIinception -October ~~OTHER~~11, ~~INFORMATION~~2010 through March 31, 2013, the Company has generated no revenues from product sales.

~~Item~~Through 1March 31, 2013, the Company was in the development stage and has not carried on any significant operations and has generated no revenues. ~~Legal~~ ~~Proceedings~~The Company had incurred a loss due to professional and administrative fees accrued since inception. The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. These matters, among others, raise substantial doubt about the ability of the Company to continue as a going concern. These financial statements do not include any adjustments to the amounts and classification of assets and liabilities that may be necessary should the Company be unable to continue as a going concern.

~~The~~Table ~~Company is not a party to, and its property is not the subject~~ of, ~~any~~Contents ~~material pending legal proceedings.~~15

~~Item~~Off ~~1A. Risk~~Balance ~~Factors~~Sheet Arrangements

AnWe ~~investment~~do innot ~~our securities involves a high degree of risk. There~~ have ~~been~~any ~~no material changes to the risk factors previously disclosed in our Form S~~off-1.balance sheet ~~You~~arrangements ~~should~~that ~~consider~~we ~~carefully~~are ~~all~~required ofto ~~the~~disclose ~~material~~pursuant ~~risks described in such registration statement before making a decision~~ to ~~invest~~these ~~in our securities~~regulations. IfIn ~~any of~~ the ~~events~~ordinary ~~described~~course ~~therein~~of ~~occur, our~~ business, ~~financial~~we ~~conditions~~enter into ~~and~~operating ~~results~~lease ofcommitments, ~~operations~~purchase ~~may~~commitments beand ~~materially~~other ~~adversely~~contractual ~~affected~~obligations. InThese ~~that~~transactions ~~event,~~are ~~the~~recognized ~~trading price of~~ in our ~~securities~~financial ~~could~~statements ~~decline,~~in ~~and~~accordance ~~you~~with ~~could~~generally ~~lose~~accepted ~~all~~accounting orprinciples ~~part~~in ofthe ~~your~~United ~~investment~~States.

~~Item~~Critical ~~2. Unregistered~~Accounting ~~Sale~~Policies ~~of Equity Securities~~ and ~~Use of Proceeds.~~Estimates

~~Unregistered~~Management’s ~~sale~~discussion and analysis of ~~equity~~its ~~securities~~financial condition and results of operations is based upon our consolidated financial statements, which have been prepared in accordance with U.S. generally accepted accounting principles. The preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses, and related disclosure of contingent assets and liabilities. On an on-going basis, we evaluate our estimates, including those related to the reported amounts of revenues and expenses and the valuation of our assets and contingencies. We believe our estimates and assumptions to be reasonable under the circumstances. However, actual results could differ from those estimates under different assumptions or conditions. Our financial statements are based on the assumption that we will continue as a going concern. If we are unable to continue as a going concern we would experience additional losses from the write-down of assets.

~~None.~~Going Concern

-The 13Company -is currently a development stage company and its continued existence is dependent upon the Company’s ability to resolve its liquidity problems, principally by obtaining additional debt financing and/or equity capital. The Company has yet to generate a significant internal cash flow, and until sales of products commence, the Company is highly dependent upon debt and equity funding, should continuing debt and equity funding requirements not be met the Company’s operations may cease to exist.

~~Table~~New ofAccounting ~~Contents~~Pronouncements

~~Item~~The 3company has adopted all recently issued accounting pronouncements. ~~Defaults~~ ~~Upon~~The ~~Senior~~adoption ~~Securities~~of the accounting pronouncements, including those not yet effective, is not anticipated to have a material effect on the financial position or results of operations of the Company.

~~None~~ Item 3. Quantitative and Qualitative Disclosures about Market Risk

~~Item~~Not ~~4. Mine~~applicable ~~Safety~~for ~~Disclosure~~a smaller reporting company.

~~None~~Item 4. Controls and Procedures.

~~Item~~Evaluation 5of Disclosure Controls and Procedures. ~~Other~~ ~~Information~~We maintain “disclosure controls and procedures” as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934. In designing and evaluating our disclosure controls and procedures, our management recognized that disclosure controls and procedures, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of disclosure controls and procedures are met. Additionally, in designing disclosure controls and procedures, our management necessarily was required to apply its judgment in evaluating the cost-benefit relationship of possible disclosure controls and procedures. The design of any disclosure controls and procedures also is based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions. Based on his evaluation as of the end of the period covered by this report, our Principal Executive Officer who also serves as our principal accounting officer, has concluded that our disclosure controls and procedures were effective such that the information relating to our company, required to be disclosed in our Securities and Exchange Commission reports (i) is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms and (ii) is accumulated and communicated to our management, including our Principal Executive Officer, to allow timely decisions regarding required disclosure.

~~None~~Table of Contents 16

~~Item~~Changes 6in Internal Control over Financial Reporting. ~~Exhibits~~ There have been no changes in our internal control over financial reporting during our last fiscal quarter that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

~~31.1 Certification~~Table ~~pursuant~~of toContents ~~Rule 13a-14(a) or Rule 15d-14(a)~~17

~~32.1 Certification~~PART ~~pursuant~~II to- 18OTHER ~~U.S.C. Section 1350~~INFORMATION

~~101* XBRL~~Item ~~data~~1. ~~files~~Legal ~~of Financial Statements and Notes contained in this Quarterly Report on Form 10-Q.~~Proceedings

*The InCompany ~~accordance~~is ~~with~~not ~~Regulation~~a ~~S-T~~party to, ~~the~~and ~~Interactive~~its property ~~Data~~is ~~Files~~not ~~in Exhibit 101 to~~ the ~~Quarterly~~subject ~~Report~~of, onany ~~Form~~material ~~10-Q~~pending ~~shall~~legal ~~be deemed “furnished” and not “filed~~proceedings.”

-Item 141A. -Risk Factors

~~Table~~An investment in our securities involves a high degree of ~~Contents~~risk. There have been no material changes to the risk factors previously disclosed in our Form S-1. You should consider carefully all of the material risks described in such registration statement before making a decision to invest in our securities. If any of the events described therein occur, our business, financial conditions and results of operations may be materially adversely affected. In that event, the trading price of our securities could decline, and you could lose all or part of your investment.

~~SIGNATURES~~Item 2. Unregistered Sale of Equity Securities and Use of Proceeds.

~~Pursuant~~Unregistered tosale ~~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~~equity securities.

	Drewrys Brewing Company
November 15, 2012	By: /s/ Francis P. Manzo III
	Francis P. Manzo III, President (Principal Executive Officer and Principal Accounting Officer)

None

-Item 153. -Defaults Upon Senior Securities

~~Table of Contents~~None

Item 4. Mine Safety Disclosure

None

Item 5. Other Information

None

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Item 6. Exhibits

31.1	Certification pursuant to Rule 13a-14(a) or Rule 15d-14(a)
32.1	Certification pursuant to 18 U.S.C. Section 1350
101*	XBRL data files of Financial Statements and Notes contained in this Quarterly Report on Form 10-Q
*	In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Quarterly Report on Form 10-Q shall be deemed “furnished” and not “filed.”

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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.

Drewrys Brewing Company

May 20, 2013

By: /s/ Francis P. Manzo III

Francis P. Manzo III, President

(Principal Executive Officer and Principal Accounting Officer)

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