UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

x Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

For the Quarterly Period Ended ~~December~~March 31, ~~2017~~2018

¨ Transition Report under Section 13 or 15(d) of the Exchange Act

For the transition period from ______________ to _____________

Commission file number: 000-54955

UBL Interactive, Inc.

(Exact name of registrant as specified in its charter)

Delaware

27-1077850

(State or other jurisdiction of

incorporation or organization)

(I.R.S. Employer

Identification No.)

28325 Utica Road Roseville, Michigan		48066
China World Trade Center, Tower 1, Room 1825 Jianguomenwai Avenue, Beijing, China 100004		100004
(Address of principal executive offices)		(Zip Code)

~~(321)~~+86 ~~216~~10-~~7500~~65014177

(Registrant’s telephone number, including area code)

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

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

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

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

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

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes x ¨ No x¨

As of ~~February~~May 2318, 2018, there were 41,~~198~~998,104 shares of $0.01 par value common stock issued and outstanding.

FORM 10-Q

UBL Interactive, Inc.

INDEX

		Page	~~Page~~
PART I - FINANCIAL INFORMATION
Item 1.	Financial Statements	3	3
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operation	10	13
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	10	13
Item 4.	Controls and Procedures	10	13
Item 1.	Legal Proceedings		14
PART II—OTHER INFORMATION
Item 1A.	Risk Factors		14
Item 1.	Legal Proceedings	11
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds		14
Item 1A.	Risk Factors	11
Item 3.	Defaults Upon Senior Securities		14
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	11
Item 4.	Mine Safety Disclosures		14
Item 3.	Defaults Upon Senior Securities	11
Item 5.	Other Information		14
Item 4.	Mine Safety Disclosures	11
Item 6.	Exhibits		14
Item 5.	Other Information	11
Signatures			15
Item 6.	Exhibits	12
Signatures		13

2 Table of Contents

PART I 1 – FINANCIAL INFORMATION

ITEM 1 – FINANCIAL STATEMENTS

INDEX TO INTERIM UNAUDITED ~~CONSOLIDATED~~CONDENSED FINANCIAL STATEMENTS

~~DECEMBER~~MARCH 31, ~~2017~~2018

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UBL INTERACTIVE, INC.
CONSOLIDATED BALANCE SHEETS
INTERIM CONDENSED BALANCE SHEETS
(Unaudited)
		December 31,				September 30,
	March 31,				September 30,
		2017				2017
	2018				2017
Assets
Current Assets
Cash	$	$-	-		$	$-	-
Accounts receivable - net of allowance for doubtful accounts			-				-
Total Assets	$	-			$	-
Prepaid expenses and sundry assets			-				-
Liabilities and Stockholders' Deficit
Deferred costs			-				-
Current Liabilities
Total Current Assets			-				-
Accounts payable and accrued liabilities (Note 5)	$	1,666			$	7,635
Property and Equipment - net of accumulated depreciation			-				-
Total Liabilities		1,666				7,635
Other Assets
Going Concern Assumption (Note 2)
Security deposits			-				-
Stockholders ' Deficit
Debt issue costs - net			-				-
Preferred stock, $0.01 par value, 10,000,000 shares authorized - issued and outstanding – none (Note 5)
			-				-
Common stock, $0.01 par value, 50,000,000 shares authorized -issued and outstanding – 41,998,104, (September 30, 2017 - 37,823,104)		419,981				378,231
Total Assets		$	-			$	-
Additional paid-in capital		2,718,518				2,752,633
Liabilities and Stockholders' Deficit
Accumulated deficit		(3,140,165	)			(3,138,499	)
Current Liabilities
Total Stockholders' Deficit		(1,666	)			(7,635	)
Accounts payable and accrued liabilities		$	7,635			$	7,635
Total Liabilities and Stockholders' Deficit	$	-			$	-
Notes payable - related party			-				-
Current maturities of notes payable			-				-
Total Current Liabilities			7,635				7,635
Long-Term Liabilities
Notes payable-, net of current maturities			-				-
Other liabilities			-				-
Total Long-Term Liabilities			-				-
Total Liabilities			7,635				7,635
Commitments and Contingencies
STOCKHOLDERS' DEFICIT
Preferred stock, $0.01 par value, 10,000,000 shares authorized
- issued and outstanding - none
Common stock, $0.01 par value, 50,000,000 shares authorized
- issued and outstanding - 37,823,104, (37,823,104 - September 30, 2017)			378,231				378,231
Additional paid-in capital			2,752,633				2,752,633
Accumulated deficit			(3,138,499	)			(3,138,499	)
Total Stockholders' Deficit			(7,635	)			(7,635	)
Total Liabilities and Stockholders' Deficit		$	-			$	-

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

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UBL INTERACTIVE, INC.
CONSOLIDATED INTERIM STATEMENTS OF OPERATIONS
INTERIM CONDENSED STATEMENTS OF OPERATIONS
FOR THE THREE MONTHS ENDED DECEMBER 31,
(Unaudited)
(Unaudited)
	For the three months ended March 31,				For the six months ended March 31,
	2017		2016
	2018		2017		2018		2017
Revenues	$	-	$	-
Operating Expenses
DIRECT COSTS		-		-
Professional fees	$	1,666	$	-	$	1,666	$	-
Gross Margin		-		-
General and administrative		-		-		-		-
OPERATING EXPENSES
Total Operating Expenses		1,666		-		1,666		-
Wages and benefits		-		-
Net Loss	$	1,666	$	-	$	1,666	$	-
Professional fees		-		-
Weighted average shares outstanding
Selling, general and administrative		-		-
Basic and fully diluted		40,467,271		37,823,104		39,130,659		37,823,104
Total Operating Expenses		-		-
Net loss per share - basic and fully diluted	$	-	$	-	$	-	$	-
Income(Loss) from operations		-		-
Other income(expense)
Interest expense		-		-
Other income(expense), net		-		-
Net Income(Loss)	$	-	$	-
Weighted average shares outstanding
Basic and fully diluted		37,823,104		37,823,104
Net loss per share - basic and fully diluted	$	-	$	-

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

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UBL INTERACTIVE, INC.
CONSOLIDATED INTERIM STATEMENTS OF CASH FLOWS
INTERIM CONDENSED STATEMENTS OF CASH FLOWS
FOR THE THREE MONTHS ENDED DECEMBER 31,
FOR THE SIX MONTHS ENDED MARCH 31,
(Unaudited)
	2017			2016
	2018			2017
Cash Flows From Operating Activities
Net income(loss)	$	-		$	-
Net loss	$	(1,666	)	$	-
Adjustments to reconcile net income(loss) to net cash
Adjustments to reconcile net loss to net cash provided by (used in) operating activities
provided by (used in) operating activities
Depreciation and amortization		-			-
Changes in operating assets and liabilities
Accounts receivable		-			-
Accounts payable		1,666			-
Prepaid expenses		-			-
Accounts payable		-			-
Cash Used In Operating Activities		-			-
Cash Flows From Investing Activities
Purchase of domain name		-			-
Purchase of property and equipment		-			-
Cash Used In Investing Activities		-			-
Cash Flows From Financing Activities
Proceeds from notes payable - net		-			-
Proceeds from issuance of common stock		-			-
Proceeds from convertible notes		-			-
Cash Provided By Financing Activities		-			-
Change in Cash and Cash Equivalents		-			-
Cash and Cash Equivalents - Beginning of year		-			-
Cash and Cash Equivalents - Beginning of period		-			-
Cash and Cash Equivalents -End of year	$	-		$	-
Cash and Cash Equivalents - End of period	$	-		$	-

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

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UBL INTERACTIVE, INC.
CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIT
INTERIM CONDENSED STATEMENT OF STOCKHOLDERS' DEFICIT
FOR THE THREE MONTHS ENDED DECEMBER 31, 2017
FOR THE SIX MONTHS ENDED MARCH 31, 2018
(Unaudited)
	COMMON STOCK				PAID-IN			ACCUMULATED
	SHARES		AMOUNT		CAPITAL			DEFICIT			TOTALS
Balance - October 1, 2017		37,823,104	$	378,231	$	2,752,633		$	(3,138,499	)	$	(7,635	)
Net income(loss) - December 31, 2017		-		-		-			-			-
Shares issued for debt (Note 4)		4,175,000		41,750		(34,115	)		-			7,635
Balances - December 31, 2017		37,823,104	$	378,231	$	2,752,633		$	(3,138,499	)	$	(7,635	)
Net loss		-		-		-			(1,666	)		(1,666	)
Balances - March 31, 2018		41,998,104	$	419,981	$	2,718,518		$	(3,140,165	)	$	(1,666	)

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

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UBL INTERACTIVE, INC.

NOTES TO INTERIM ~~CONSOLIDATED~~CONDENSED FINANCIAL STATEMENTS

~~December~~For the Three and Six Months Ended March 31, ~~2017~~2018

(Unaudited)

Note 1 – ~~Organization~~Nature ~~and~~of Operations

UBL Interactive, Inc.

UBL Interactive, Inc. (“UBL” or the “Company”) was incorporated under the laws of the State of Delaware on September 30, 2009. The Company provided public identity services to businesses by managing their online profile information and distributing this information uniformly to search engines, directory publishers, social networks and mobile services until operations had ceased in July 2015.

Note 2 – ~~Significant~~Basis ~~and~~of ~~Critical Accounting Policies and Practices~~Presentation

The ~~Management~~accompanying ofunaudited interim condensed financial statements have been prepared in accordance with accounting principles generally accepted in the ~~Company~~United isStates ~~responsible~~of America (“U.S. GAAP”) for ~~the~~interim ~~selection~~financial information and ~~use~~are ofpresented ~~appropriate~~in ~~accounting~~U.S ~~policies~~dollars. ~~and~~Accordingly, ~~the~~they ~~appropriateness~~do not include all of ~~accounting~~the ~~policies~~information and ~~their~~footnotes ~~application~~required under U.S ~~Critical~~GAAP ~~accounting~~for ~~policies~~complete ~~and~~financial ~~practices~~statements. ~~are~~These ~~those~~unaudited ~~that~~interim ~~are~~condensed ~~both~~financial ~~most~~statements ~~important~~should tobe read in conjunction with the ~~portrayal~~audited offinancial statements included in the Company’s ~~financial~~Annual ~~condition~~Report ~~and~~on ~~results~~Form ~~and~~10-K ~~require~~for ~~management’s~~fiscal ~~most~~year ~~difficult,~~2017. ~~subjective,~~In orthe ~~complex~~opinion ~~judgments~~of management, ~~often~~all asadjustments ~~a result~~ of ~~the~~a ~~need~~normal torecurring ~~make~~nature ~~estimates~~and ~~about~~considered ~~the~~necessary ~~effects~~for ofa ~~matters~~fair ~~that~~presentation, ~~are~~have ~~inherently~~been ~~uncertain~~made. ~~The~~Operating ~~Company’s~~results ~~significant~~for ~~and~~the ~~critical~~six ~~accounting~~months ~~policies~~ended ~~and~~March ~~practices~~31, 2018 are ~~disclosed~~not ~~below~~necessary asindicative ~~required~~of byits ~~generally~~results ~~accepted~~for ~~accounting~~a ~~principles~~full year.

~~Basis~~Going ofConcern ~~Presentation~~Assumptions

~~The~~These ~~Company’s~~unaudited ~~consolidated~~interim condensed financial statements have been prepared inon ~~accordance~~a ~~with~~going ~~accounting~~concern ~~principles~~basis ~~generally~~which ~~accepted~~contemplates that the Company will be able to realize its assets and discharge its liabilities in the ~~United~~normal ~~States~~course of ~~America~~business ~~(“U~~for the foreseeable future.S. ~~GAAP”)~~If ~~which~~the ~~contemplate~~going ~~continuation~~concern assumptions were not appropriate for these financial statements then adjustments would be necessary in the carrying value of assets and liabilities, the ~~Company~~reported asrevenue aand ~~going~~expenses ~~concern~~and the statement to financial position classifications.

~~Fiscal~~As ~~Year-End~~at March 31, 2018, the Company had an accumulated deficit of $3,140,165 since inception. As at March 31, 2018, the Company does no have any cash balance and is in the process of pursuing business opportunities.

The ~~Company~~continuation ~~elected~~of ~~September~~the 30Company as a going concern is dependent upon its ~~fiscal~~ability ~~year~~to raise additional financing and identify a suitable business and ultimately attain and maintain profitable operations. There can be no assurance that such financing and profitability will occur in the amounts and with terms expected. In the event that cash flow from operations, if any, together with the proceeds of any future financings, are insufficient to meet the Company’s current operating needs, the Company will be required to re-~~end~~evaluate ~~date~~its planned expenditures and allocate its total resources in such a manner as the Board of Directors and management deem to be in the Company’s best interest.

These factors raise substantial doubt about the Company’s ability to continue as a going concern. These condensed financial statements do not give effect to adjustments to the carrying value and classifications of assets and liabilities and related expenses that would be necessary should the Company be unable to continue as a going concern.

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Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

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 dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods.

Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements ~~were:~~are limited to management assessment of the Company’s ability to continue as a going concern as discussed above.

~~(i)~~Note ~~Cessation~~3 of– ~~operations:~~Recently ~~The~~Issued ~~Company~~Accounting ~~will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business;~~Pronouncements

~~(ii)~~From ~~Valuation~~time ~~allowance~~to ~~for~~time, ~~deferred~~new ~~tax~~accounting ~~assets:~~pronouncements ~~Management~~are ~~assumes~~issued ~~that~~by the ~~realization~~FASB ofor ~~the~~other ~~Company’s~~standard ~~net~~setting ~~deferred~~bodies ~~tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes~~ that ~~may~~are beadopted ~~offset~~by ~~against future taxable income was not considered more likely than not and accordingly,~~ the ~~potential~~Company ~~tax~~as ~~benefits~~ of the ~~net~~specified ~~loss~~effective ~~carry-forwards are offset by a full valuation allowance~~date. ~~Management~~Unless ~~made~~otherwise ~~this~~discussed, ~~assumption based on (a)~~ the Company ~~has~~believes ~~incurred~~that ~~recurring~~the ~~losses,~~recently ~~(b)~~issued ~~general~~standards ~~economic~~that ~~conditions,~~are ~~and~~not ~~(c)~~yet ~~its~~effective ~~ability~~will tonot ~~raise~~have ~~additional~~a ~~funds~~material toimpact ~~support~~on ~~its~~our ~~daily~~financial ~~operations~~position ~~by way of a public~~ or ~~private~~results ~~offering, among other factors; (iii) Estimates and assumptions used in valuation~~ of ~~convertible~~operations ~~debt~~upon and equity instruments: Management estimates the fair value of the derivative warrant issued in connection with the Company’s convertible promissory notes, using a lattice model, with the assistance of an independent valuation expertadoption.

8In ~~Table~~February 2016, the FASB issued guidance in the form of ~~Contents~~a FASB ASU No. 2016-12, “Leases.” The new standard establishes a right-of-use (“ROU”) model that requires a lessee to record an ROU asset and a lease liability on the balance sheet for all leases with terms longer than twelve months. Leases will be classified as either finance or operating, with classification affecting the pattern of expense recognition in the income statement. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain optional practical expedients available. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The Company currently does no have any outstanding lease agreement.

~~These~~Note ~~significant~~4 ~~accounting~~– ~~estimates~~Debt ~~or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.~~Settlement

~~Management~~During ~~bases~~the ~~its~~three ~~estimates~~months onended ~~historical~~March ~~experience~~31, ~~and~~2018, onthe ~~various~~Company ~~assumptions~~issued ~~that~~4,175,000 ~~are~~common ~~believed~~shares to ~~be reasonable in relation to the financial statements taken as~~ a ~~whole~~director ~~under~~of the ~~circumstances~~Company, ~~the~~who ~~results~~was ofalso ~~which~~a ~~form~~former ~~the~~officer ~~basis~~to settle ~~for~~a ~~making~~debt ~~judgments~~in ~~about~~ the ~~carrying~~amount ~~values~~ of ~~assets and liabilities that are not readily apparent from other sources~~$7,635.

~~Management~~Note ~~regularly~~5 ~~evaluates~~– ~~the~~Subsequent key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.Event

~~Actual~~In ~~results~~April ~~could~~2018, ~~differ~~the ~~from~~Company ~~those~~issued ~~estimates~~10,000,000 Class A Preferred Shares to a director who was also a former officer of the Company at the time in consideration of debt settlement of $1,666.

Principles of Consolidation

The Company applies the guidance of Topic 810 “Consolidation” of the FASB Accounting Standards Codification to determine whether and how to consolidate another entity. Pursuant to ASC Paragraph 810-10-15-10 all majority-owned subsidiaries—all entities in which a parent has a controlling financial interest—shall be consolidated except (1) when control does not rest with the parent, the majority owner; (2) if the parent is a broker-dealer within the scope of Topic 940 and control is likely to be temporary; (3) consolidation by an investment company within the scope of Topic 946 of a non-investment-company investee. Pursuant to ASC Paragraph 810-10-15-8 the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation. The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree. The Company consolidates all less-than-majority-owned subsidiaries, if any, in which the parent’s power to control exists.

All inter-company balances and transactions have been eliminated.

Financial Instruments

The FASB issued ASC 820-10, Fair Value Measurements and Disclosures , for financial assets and liabilities. ASC 820-10 provides a framework for measuring fair value and requires expanded disclosures regarding fair value measurements. ASC 820-10 defines fair value as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants on the measurement date. ASC 820-10 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs, where available. The following summarizes the three levels of inputs required by the standard that the Company uses to measure fair value:

· Level 1: Quoted prices in active markets for identical assets or liabilities

· Level 2: Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities.

· Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

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Concentration and Credit Risks

The Company’s financial instruments that are exposed to concentrations and credit risk primarily consist of its cash, sales and accounts receivable.

Cash - The Company places its cash and cash equivalents with financial institutions of high credit worthiness. At times, its cash and cash equivalents with a particular financial institution may exceed any applicable government insurance limits. The Company’s management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.

Related Parties

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

Pursuant to section 850-10-20 the related parties include a) affiliates (“Affiliate” means, with respect to any specified Person, any other Person that, directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with such Person, as such terms are used in and construed under Rule 405 under the Securities Act) of the Company; b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of section 825–10–15, to be accounted for by the equity method by 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 management; d) 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 g. other 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.

The financial 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; b) a 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; and d) 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.

Commitments and Contingencies

The Company follows subtopic 450-20 of 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 un-asserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un-asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.

If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements. If the assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.

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Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.

Deferred Tax Assets and Income Taxes Provision

The Company adopted the provisions of paragraph 740-10-25-13 of the FASB Accounting Standards Codification. Paragraph 740-10-25-13 which 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 paragraph 740-10-25-13, the Company may recognize the 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, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty percent (50%) likelihood of being realized upon ultimate settlement. Paragraph 740-10-25-13 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures. The Company had no material adjustments to its liabilities for unrecognized income tax benefits according to the provisions of paragraph 740-10-25-13.

The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.

Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.

Tax years that remain subject to examination by major tax jurisdictions

The Company discloses tax years that remain subject to examination by major tax jurisdictions pursuant to the ASC Paragraph 740-10-50-15.

Net loss per common share

The Company computes net income or loss per share in accordance with ASC 260 Earnings Per Share. Under the provisions of the Earnings per Share Topic ASC, basic net loss per share is computed by dividing the net loss available to common stockholders for the period by the weighted average number of shares of common stock outstanding during the period. The calculation of diluted net loss per share gives effect to common stock equivalents; however, potential common shares are excluded if their effect is anti-dilutive.

Discontinued operations

We discontinued operations during the fiscal year ended September 30, 2015. All operations prior to that have been presented in the statement of operations and the cash flow statement as net income or loss from discontinued operations. In fact we have no assets or liabilities related to an operating business as of December 31, 2017.

Cash Flows Reporting

The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.

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Subsequent Events

The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements are issued. Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.

Recently Issued Accounting Pronouncements

From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, we believe that the impact of recently issued standards that are not yet effective will not have a material impact on our financial position or results of operations upon adoption.

Note 3 – Going Concern

The Company has elected to adopt early application of Accounting Standards Update No. 2014-15, “Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern (“ASU 2014-15”).

The consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company is unable to continue as a going concern.

The Company’s consolidated financial statements have been prepared on the basis that the Company has ceased operations for the time being and is in the process of pursuing business opportunities for the Company to resume as a going concern.

As reflected in the consolidated financial statements, the Company had an accumulated deficit at December 31, 2017. These factors raise substantial doubt about the Company’s ability to continue as a going concern in the future once it acquires a viable entity.

Note 4 – Subsequent Events

The Company has evaluated all events that occurred after the balance sheet date through the date when the consolidated financial statements were issued to determine if they must be reported. In November 2017 there was an order from the court to pay the amount owing of approximately $7,600 assumed by Mr. William Alessi. The order stated that the Company is to issue a total of 4,175,000 shares of common stock without restriction and exempt from registration. These shares were issued in February 2018.

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

This report contains forward-looking statements. These forward-looking statements include, without limitation, statements containing the words “believes,” “anticipates,” “expects,” “intends,” “projects,” “will” and other words of similar import or the negative of those terms or expressions. Forward-looking statements in this report include, but are not limited to, expectations of future levels of research and development spending, general and administrative spending, levels of capital expenditures and operating results, sufficiency of our capital resources, our intention to pursue and consummate strategic opportunities available to us.. Forward-looking statements are subject to certain known and unknown risks, uncertainties and other factors that may cause our 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 risks and uncertainties include, but are not limited to those described in “Risk Factors” of the reports we file with the Securities and Exchange Commission.

Business

During the three and six months ended ~~December~~March 31, ~~2017~~2018, the Company ~~has~~ had no active business operations. The Company has been ~~actively~~ seeking a merger ~~partner~~target that would create an active business ~~and as such active business operations~~. To date, no merger target ~~company~~ has been found.

~~Statement~~During ofthe ~~Operations~~three ~~– Three~~ months ended ~~December~~March 31, ~~2017~~2018, ~~versus~~the ~~three~~Company ~~months~~issued ~~ended~~4,175,000 ~~December~~common 31shares to settle a debt of $7,635. ~~2016~~In April 2018, the Company issued 10,000,000 shares of Class A preferred shares in consideration of debt settlement of $1,666.

~~During~~Statement ~~the~~of ~~three~~Operations ~~months~~– ~~ended~~Three ~~December~~and ~~31,~~six ~~2017~~months ~~and~~ended ~~December~~March 31, ~~2016~~2018 ~~respectively~~versus ~~the~~three ~~Company did not have any operations~~ and ~~therefore~~six ~~there~~months ~~was~~ended noMarch ~~revenues~~31, ~~or expenses incurred for the respective periods.~~2017

During the three and six months ended March 31, 2018 and 2017, the Company incurred professional fees of $1,666 and did not have any operations.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

Not applicable for a small reporting company.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

At the end of the period covered by this report, we conducted an evaluation, under the supervision and with the participation of our chief executive officer and chief financial officer of our disclosure controls and procedures (as defined in Rule 13a-15(e) and Rule 15d-15(e) of the Exchange Act). Based upon this evaluation, our chief executive officer and chief financial officer concluded that our disclosure controls and procedures were ~~are~~ not effective to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is: (i) recorded, processed, summarized and reported, within the time periods specified in the Commission's rules and forms, and (ii) accumulated and communicated to our management, including our chief executive officer and chief financial officer, or officers performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

Changes in internal control over financial reporting

There have been no changes in our internal controls over financial reporting during our ~~first~~second fiscal quarter that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

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PART II—OTHER INFORMATION

Item 1. Legal Proceedings

The Company is not aware of any material, active, pending or threatened proceeding against us ~~or our subsidiaries~~, nor are we, ~~or any subsidiary,~~ involved as a plaintiff or defendant in any material proceeding or pending litigation.

Item 1A. Risk Factors.

Not applicable for a small reporting company.

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

~~None~~On February 2, 2018, the Company issued 4,175,000 shares of common stock to William R. Alessi Jr. to settle a debt in the amount of $7,635. Such shares were issued pursuant to an exemption from registration under Section 3(a)(10) of the Securities Act of 1933, as amended ("Securities Act"). On April 20, 2018, the Company issued 10,000,000 Class A Preferred Shares to William R. Alessi in consideration of the settlement of his debt of $1,666. Such shares were issued pursuant to an exemption under Section 4(a)(2) of the Securities Act.

Item 3. Defaults Upon Senior Securities.

None

Item 4. Mine Safety Disclosures

Not applicable

Item 5. Other Information.

None

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Item 6. Exhibits.

31.1*		Certification of Chief Executive Officer pursuant to Rule 13a-14 of the Securities Exchange Act of 1934
32.1**		Certification of Chief Executive Officer pursuant to Section 1350
101*		Interactive data files pursuant to Rule 405 of Regulation S-T.

~~_________~~________

*	Filed herewith
**	This certification is being furnished and shall not be deemed “filed” with the SEC for purposes of Section 18 of the Exchange Act, or otherwise subject to the liability of that section, and shall not be deemed to be incorporated by reference into any filing under the Securities Act or the Exchange Act, except to the extent that the Registrant specifically incorporates it by reference.

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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.

	UBL Interactive, Inc.
Date: February 23, 2018	By:	/s/ Angela Collette
May 21, 2018	By:	/s/ Ling Gui
		Receiver, Chief Executive Officer and Chairman
		Ling Gui
		Chief Executive Officer, Chief Financial Officer and Chairman
		Principal Executive Officer and Principal Accounting and Financial Officer)

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Unaudited Interim Condensed Balance ~~sheets~~Sheets as at ~~December~~March 31, ~~2017~~2018 and September 30, 2017;

Unaudited Interim Condensed Statements of ~~operations~~Operations for the ~~three~~Three and Six months ~~ended~~Ended ~~December~~March 31, ~~2017~~2018 and ~~December 31, 2016;~~2017

Unaudited Interim Condensed Statements of ~~cash~~Cash ~~flows~~Flows for the ~~three~~Six months ~~ended~~Ended ~~December~~March 31, ~~2017~~2018 and ~~December 31, 2016;~~2017

Unaudited Interim Condensed Statement of ~~stockholder~~Stockholders’ ~~deficit~~Deficit for the ~~three~~Six months ~~ended~~Ended ~~December~~March 31, ~~2017~~2018

Notes to ~~financial~~Interim ~~statements~~Condensed Financial Statements

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