UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.20549

FORM 10-Q

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

For the quarterly period ended ~~January~~July 31, 2018

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

For the transition period from to

Commission file number: 000-55588

~~WISHBONE~~BLUE ~~PET~~EAGLE ~~PRODUCTS~~LITHIUM INC.

(Exact name of registrant as specified in its charter)

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

Nevada

35-2636271

State or other jurisdiction of

incorporation or organization

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

~~2857~~2831 ~~Sherwood~~St. ~~Heights~~Rose ~~Drive~~Parkway, ~~Oakville~~Suite 200, ~~Ontario~~Henderson, ~~L6J 7J9~~NV

(Address of principal executive offices) (Zip Code)

(~~888~~702) ~~414-6832~~889 – 3369

Registrant’s telephone number, including area code

N/A

(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. Yes [X] No [ ]

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

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. 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 (Do not check if a smaller reporting company)	[ ]	Smaller reporting company	[X]
Emerging growth company	[X]

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

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

APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date.

376,~~750~~045,~~000~~195 shares of common stock are issued and outstanding as of ~~March~~September 14, 2018.

INDEX

		Page
PART I	FINANCIAL INFORMATION
Item 1.	Financial Statements (unaudited)	3
	BALANCE SHEETS as of July 31, 2018 and April 30, 2018	4
	BALANCE SHEETS as of January 31, 2018 and April 30, 2017	3
	STATEMENTS OF OPERATIONS for the three months ended July 31, 2018 and 2017	5
	STATEMENTS OF OPERATIONS for the three and nine months ended January 31, 2018 and 2017	4
	STATEMENTS OF SHAREHOLDERS’ EQUITY to July 31, 2018	6
	STATEMENTS OF SHAREHOLDERS’ EQUITY for April 30, 2016 to January 31, 2018	5
	STATEMENTS OF CASH FLOWS for the three months ended July 31, 2018 and 2017	7
	STATEMENTS OF CASH FLOWS for the nine months ended January 31, 2018 and 2017	6
	NOTES TO THE UNAUDITED INTERIM FINANCIAL STATEMENTS	8
	NOTES TO THE UNAUDITED INTERIM FINANCIAL STATEMENTS	7
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	12
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	10
Item 3	Quantitative and Qualitative Disclosures About Market Risk	15
Item 3	Quantitative and Qualitative Disclosures About Market Risk	12
Item 4.	Controls and Procedures	15
Item 4.	Controls and Procedures	12
PART II	OTHER INFORMATION
Item 1.	Legal Proceedings	1315
Item 1A.	Risk Factors
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	13
Item 3.	Defaults Upon Senior Securities.	16
Item 3.	Defaults Upon Senior Securities.	13
Item 4.	MINE SAFTEY DISCLOSURES	16
Item 4.	(Removed and reserved)
Item 5.	Other Information.	16
Item 5.	Other Information.	13
Item 6.	Exhibits	16
Item 6.	Exhibits	14
SIGNATURES		17
SIGNATURES		15

~~PART~~FORWARD ILOOKING ~~FINANCIAL INFORMATION~~STATEMENTS

~~Item~~Statements 1.made ~~Financial~~in this Form 10-Q that are not historical or current facts are “forward-looking statements” made pursuant to ~~Statements~~the safe harbor provisions of Section 27A of the Securities Act of 1933 (~~unaudited~~the “Act”) and Section 21E of the Securities Exchange Act of 1934. These statements often can be identified by the use of terms such as “may,” “will,” “expect,” “believe,” “anticipate,” “estimate,” “approximate” or “continue,” or the negative thereof. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Any forward-looking statements represent management’s best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events.

WISHBONE PET PRODUCTS INC.

BALANCE SHEETS

	January 31, 2018			April 30, 2017
	(Unaudited)			(Audited)
ASSETS
Current Assets
Cash	$	12,520		$	583
Prepaids		8,733			-
Total Current Assets		21,253			583
Intangible Asset, net		4,861			-
TOTAL ASSETS	$	26,114		$	583
LIABILITIES & STOCKHOLDER'S EQUITY
LIABILITIES
Current Liabilities
Accounts payable & Accrued interest	$	49,398		$	53,917
Convertible loan payable		50,000			-
Loans payable		102,129			95,168
TOTAL CURRENT LIABILITIES		201,527			149,085
Commitments and Contingencies	$	-		$	-
STOCKHOLDER'S EQUITY
Capital stock authorized: 200,000,000 common shares with a par value $0.001 Issued and outstanding: 3,750,000 common shares	$	3,750		$	3,750
Additional paid-in capital		18,250			18,250
Accumulated deficit		(197,413	)		(170,502	)
TOTAL STOCKHOLDER'S EQUITY		(175,413	)		(148,502	)
TOTAL LIABILITIES & STOCKHOLDER'S EQUITY	$	26,114		$	583

See accompanying notes to the financial statements

~~WISHBONE~~PART ~~PET~~I. ~~PRODUCTS~~FINANCIAL ~~INC.~~INFORMATION

BLUE EAGLE LITHIUM INC.

(Formerly WISHBONE PET PRODUCTS INC.)

BALANCE SHEETS

	July 31, 2018			April 30, 2018
	(Unaudited)			(Audited)
ASSETS
Current Assets
Cash	$	261		$	9,785
Prepaids		3,333			5,833
Total Current Assets		3,594			15,618

TOTAL CURRENT ASSETS	$	3,594		$	15,618

LIABILITIES & STOCKHOLDER’S EQUITY

LIABILITIES
Current Liabilities
Accounts payable & Accrued interest	$	61,775		$	59,610
Convertible loan payable		50,000			50,000
Loans payable		101,300			101,300
TOTAL CURRENT LIABILITIES		213,075			210,910

Commitments and Contingencies	$	-		$	-

STOCKHOLDER’S EQUITY
Capital stock authorized: 200,000,000 common shares with a par value $0.0001 Issued and outstanding:75,000,000 common shares	$	7,500		$	7,500
Additional paid-in capital		14,500			14,500
Accumulated deficit		(231,481	)		(217,292	)
TOTAL STOCKHOLDER’S EQUITY		(209,481	)		(195,292	)

TOTAL LIABILITIES & STOCKHOLDER’S EQUITY	$	3,594		$	15,618

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

BLUE EAGLE LITHIUM INC.

(Formerly WISHBONE PET PRODUCTS INC.)

INCOME STATEMENTS

For the three ~~and nine~~ months ended ~~January~~July 31, 2018 and 2017

(Unaudited)

	For the three months						~~For the nine months~~
	ended January 31,						ended January 31,
	ended July 31,
	2018			2017			~~2018~~			~~2017~~
OPERATING EXPENSES
Professional fees	$	2,~~175~~725		$	2,975		$	~~8,225~~		$	~~8,925~~
General & administrative expenses		46,~~500~~925			1,~~404~~945			~~8,564~~			~~4,194~~
TOTAL EXPENSES		69,~~675~~650			4,~~379~~920			~~16,789~~			~~13,119~~
OPERATING LOSS	$	(69,~~675~~650	)	$	(4,~~379~~920	)	$	~~(16,789~~	)	$	~~(13,119~~	)
OTHER EXPENSES
Interest on loans		4,~~064~~539			2,~~643~~994			~~10,122~~			~~7,537~~
NET INCOME/(LOSS)	$	(10,739	)	$	(7,022	)	$	(26,911	)	$	(20,656	)
		4,539			2,994
Net loss per share, basic and diluted	$	(0.003	)	$	(0.002	)	$	(0.007	)	$	(0.006	)
NET INCOME/(LOSS)	$	(14,189	)	$	(7,914	)
Weighted average common shares outstanding basic and diluted		3,750,000			3,750,000			3,750,000			3,750,000
Net loss per share, basic and diluted	$	(0.0002	)	$	(0.0001	)
Weighted average common shares outstanding basic and diluted		75,000,000			75,000,000

~~See~~The accompanying notes toare ~~the~~an integral part of these condensed consolidated financial statements.

WISHBONE PET PRODUCTS INC.

STATEMENT OF CHANGES IN STOCKHOLDER'S EQUITY

(Unaudited)

	Common Stock
	200,000,000 shares authorized						Additional					Total
	Shares		Par Value		Shares		Paid in		Accumulated			Shareholder's
	Issued		$.001 per share		Subscribed		Capital		Deficit			Equity
Balance, April 30, 2016		3,750,000	$	3,750	$	-	$	18,250	$	(140,609	)	$	(118,609	)
Net income/loss										(29,893	)		(29,893	)
Balance, April 30, 2017		3,750,000	$	3,750	$	-	$	18,250	$	(170,502	)	$	(148,502	)
Net income/loss										(26,911	)		(26,911	)
Balance, January 31, 2018		3,750,000	$	3,750	$	-	$	18,250	$	(197,413	)	$	(175,413	)

See accompanying notes to the financial statements

~~WISHBONE~~BLUE ~~PET~~EAGLE ~~PRODUCTS~~LITHIUM INC.

~~STATEMENTS~~(Formerly OFWISHBONE ~~CASH~~PET ~~FLOWS~~PRODUCTS INC.)

~~For~~STATEMENT ~~the~~OF ~~nine~~CHANGES ~~months~~IN ~~ended~~STOCKHOLDER’S ~~January 31, 2018 and 2017~~EQUITY

(Unaudited)

	For the nine months
	Common Stock
	ended January 31,
	200,000,000 shares authorized						Additional					Total
	2018			2017
	Shares			Par Value			Paid in		Accumulated			Stockholder’s
Cash Flows from Operating Activities
	Issued			$.0001 per share			Capital		Deficit			Equity
Net income/(loss)	$	(26,911	)	$	(20,656	)
Balance, April 30, 2017		75,000,000		$	7,500		$	14,500	$	(170,502	)	$	(148,502	)
Amortization		139
Net income/loss		-			-			-		(46,790	)		(46,790	)
Changes in current assets and liabilities:
Balance, April 30, 2018		75,000,000		$	7,500		$	14,500	$	(217,292	)	$	(195,292	)
Prepaids		(8,733	)		-
Net income/loss		-			-			-		(14,189	)		(14,189	)
Accounts payable & accrued interest		(4,519	)		8,854
Balance, July 31, 2018		75,000,000		$	7,500		$	14,500	$	(231,481	)	$	(209,481	)
Net cash used in operating activities	$	(40,024	)	$	(11,802	)
Cash Flows from Investing Activities
Intangible Asset	$	(5,000	)		-
Net cash used by investing activities	$	(5,000	)	$	-
Cash Flows from Financing Activities
Proceeds from loans payable	$	6,961		$	11,763
Proceeds from convertible loans payable		50,000			-
Net cash provided by financing activities	$	56,961		$	11,763
Net decrease in cash	$	11,937		$	(39	)
Cash and cash equivalents, beginning of period	$	583		$	635
Cash and cash equivalents, end of period	$	12,520		$	596

~~See~~The accompanying notes toare ~~the~~an integral part of these condensed consolidated financial statements.

~~WISHBONE~~BLUE ~~PET~~EAGLE ~~PRODUCTS~~LITHIUM INC.

(Formerly WISHBONE PET PRODUCTS INC.)

STATEMENTS OF CASH FLOWS

For the three months ended July 31, 2018 and 2017

(Unaudited)

	For the three months
	ended July 31,
	2018			2017

Cash Flows from Operating Activities
Net income/(loss)	$	(14,189	)	$	(7,914	)

Changes in current assets and liabilities:
Prepaids		2,500			-
Accounts payable & accrued interest		2,165			940

Net cash used in operating activities	$	(9,524	)	$	(6,974	)

Cash Flows from Financing Activities

Proceeds from loans payable	$	-		$	6,961

Net cash provided by financing activities	$	-		$	6,961

Net increase(decrease) in cash	$	(9,524	)	$	(13	)

Cash and cash equivalents, beginning of period	$	9,785		$	583

Cash and cash equivalents, end of period	$	261		$	570

Supplemental Disclosure:

Interest	$	4,539		$	2,994
Taxes paid	$	-		$	-

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

BLUE EAGLE LITHIUM INC.

(Formerly WISHBONE PET PRODUCTS INC.)

Notes to the Financial Statements

~~January~~July 31, 2018

(Unaudited)

Note 1

Nature and Continuance of Operations

~~Wishbone~~Blue ~~Pet~~Eagle ~~Products~~Lithium Inc. was incorporated in the State of Nevada on July 30, 2009. The Company ~~has~~is ~~been~~engaged in ~~the~~identifying, ~~development~~evaluating and developing early-stage ~~since its~~lithium ~~formation~~exploration opportunities and has not realized any revenues from its planned operations. ~~The~~Previously, the Company iswas ~~primarily~~ engaged in the business of developing, manufacturing, marketing and selling dog waste removal devices.

On May 10, 2018, a majority of the Company’s stockholders approved a share split of the issued and outstanding shares of common stock, on a 20 for 1 basis, thereby increasing the issued and outstanding share capital from 3,750,000 to 75,000,000. On July 12, 2018 the Company effectively changed its name from Wishbone Pet Products Inc. to Blue Eagle Lithium Inc. These financial statements give retroactive effect to both these changes.

The Company has chosen an April 30 fiscal year end.

Note 2

Basis of Presentation – Going Concern Uncertainties

These financial statements have been prepared in conformity with generally accepted accounting principles in the United States, which contemplate continuation of the Company as a going concern. The Company is at its early stages of development and has limited operations, and has sustained operating losses resulting in a deficit.

The Company has accumulated a deficit of $~~197~~231,~~413~~481 since inception, has yet to achieve profitable operations and further losses are anticipated in the development of its business. The Company’s ability to continue as a going concern is in substantial doubt and is dependent upon obtaining financing and/or achieving a sustainable profitable level of operations. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. The Company may seek additional equity as necessary and it expects to raise funds through private or public equity investment or loans from directors of the Company in order to support existing operations. There is no assurance that such additional funds will be available for the Company on acceptable terms, if at all.

Note 3

Interim Reporting and Significant Accounting Policies

The interim financial statements are prepared under the accrual basis of accounting in accordance with accounting principles generally accepted (GAAP) in the United States of America for the interim information. Accordingly, the financial statements do not include all of the information and notes required by GAAP for the complete financial statements. While the information presented is unaudited, it includes all adjustments, which are, in the opinion of management, necessary to present fairly the financial position, result of operation and cash flows for the interim periods presented in accordance with accounting principles generally accepted in the United States of America. All adjustments are of a normal recurring nature. It is suggested that the interim financial statements be read in conjunction with the Company’s April 30, ~~2017~~2018 annual financial statements. Operating results for the ~~nine~~three month period ended ~~January~~July 31, 2018 are not necessarily indicative of the results that can be expected for the year ended April 30, ~~2018~~ 2019.

There have been no changes in the accounting policies from those disclosed in the notes to the audited financial statements for the year ended April 30, ~~2017~~2018.

Convertible debt

The Company accounts for convertible debt according to ASC 470, “Debt with Conversion and Other Options”. No portion of the proceeds is attributable to the conversion feature when there is no beneficial conversion feature (“BCF”), There is no BCF when the debt instrument is convertible into common stock at a specified price at the option of the holder and when the debt instrument is issued at a price not significantly in excess of the face amount.

Website Development Costs

The Company recognizes the costs associated with developing a website in accordance with ASC 350-50 “Website Development Cost” that codified the American Institute of Certified Public Accountants (“AICPA”) Statement of Position (“SOP”) NO. 98-1, “Accounting for the Costs of Computer Software Developed or Obtained for Internal Use”. Relating to website development costs the Company follows the guidance pursuant to the Emerging Issues Task Force (EITF) NO. 00-2, “Accounting for Website Development Costs”. The website development costs are divided into three stages, planning, development and production. The development stage can further be classified as application and infrastructure development, graphics development and content development. In short, website development cost for internal use should be capitalized except content input and data conversion costs in content development stage. Amortization is based on estimated useful life on a straight line basis and will start when the website is ready for use.

Recently issued accounting pronouncements

The Company adopts new pronouncements relating to generally accepted accounting principles applicable to the Company as they are issued, which may be in advance of their effective date. Management does not believe that any pronouncement not yet effective but recently issued by the FASB (including its Emerging Issues Task Force), the AICPA or the SEC would, if adopted, have a material effect on the accompanying financial statements.

Note 4

Notes Payable

The Company entered ~~into11unsecured~~into 11 unsecured notes payable. They are all due within 30 days following written demand and bears a monthly ~~interest~~ interest rate of 1% (12% per annum). The Company partially repaid one note and accrued interest totalling $2,000 on March 1, 2018. The following were the principal loan amounts and accrued interests remaining as at July 31, 2018 and April 30, 2018:

	Principal		Interest
	Amount		Accrued		Total
Dec 31 12	$	17,000	$	10,370	$	27,370
Aug 13 13		20,000		10,700		30,700
Dec 04 14		11,000		4,168		15,168
Jun 26 15		10,000		3,117		13,117
Jan 25 16		4,500		1,081		5,581
Mar 22 16		17,725		3,988		21,713
Jul 28 16		2,700		486		3,186
Oct 31 16		5,160		774		5,934
Jan 31 17		3,902		468		4,370
Apr 28 17		3,181		286		3,467
Jun 03 17		6,961		557		7,518
	$	102,129	$	35,995	$	138,124

The Company entered into one unsecured convertible note payable on December 4, 2017. The note is due within 30 days following written demand and bears a monthly interest rate of 1% (12% per annum). At any time prior to repayment, the holder may convert all or part of the principal loan into common stock of the Company at a conversion price of $1.00 of debt to 1 common share. The effect that conversion would have on earnings per share has not been disclosed due to the current anti-dilutive effect. The conversion rate of $1.00 creates a zero conversion benefit at current stock prices. Therefore, no beneficial conversion factor has been recorded.

	Principal		Interest
	Amount		Accrued		Total
Dec 04 17	$	50,000	$	1,000	$	51,000

Note 5 Common Shares

No shares were issued during the year ended April 30, 2017 and for the nine months ending January 31, 2018.

Note 6 Intangible Assets

The Company developed its own website and it is amortized over 3 years on a straight-line basis.

			Accumulated
	Cost		Amortization		Net
Website	$	5,000	$	139	$	4,861

Note 7 Subsequent Events

The Company evaluated all events and transactions that occurred after January 31, 2018 up through the date the Company issued these financial statements and found no subsequent events that needed to be reported.

FORWARD LOOKING STATEMENTS

	July 31, 2018							April 30, 2018
	Principal		Interest					Principal		Interest
	Amount		Accrued		Total			Amount		Accrued		Total
Dec 31 12	$	17,000	$	11,390	$	28,390	Dec 31 12	$	17,000	$	10,880	$	27,880
Aug 13 13		20,000		11,900		31,900	Aug 13 13		20,000		11,300		31,300
Dec 04 14		11,000		4,828		15,828	Dec 04 14		11,000		4,498		15,498
Jun 26 15		10,000		3,717		13,717	Jun 26 15		10,000		3,417		13,417
Jan 25 16		3,671		147		3,818	Jan 25 16		3,671		36		3,707
Mar 22 16		17,725		5,052		22,777	Mar 22 16		17,725		4,520		22,245
Jul 28 16		2,700		648		3,348	Jul 28 16		2,700		567		3,267
Oct 31 16		5,161		1,084		6,244	Oct 31 16		5,161		929		6,090
Jan 31 17		3,902		702		4,604	Jan 31 17		3,902		585		4,487
Apr 28 17		3,181		477		3,658	Apr 28 17		3,181		382		3,563
Jun 03 17		6,961		975		7,935	Jun 03 17		6,961		766		7,726
	$	101,300	$	40,919	$	142,219		$	101,300	$	37,880	$	139,180

~~Statements~~The ~~made~~Company inentered ~~this~~into ~~Form~~one ~~10-Q~~unsecured ~~that~~convertible ~~are~~note ~~not~~payable ~~historical~~on orDecember ~~current~~4, ~~facts~~2017. ~~are~~The ~~“forward-looking~~note ~~statements”~~is ~~made~~due ~~pursuant~~within ~~to the~~30 ~~safe~~days ~~harbor~~following ~~provisions~~written demand ofand ~~Section~~bears ~~27A~~a ofmonthly ~~the~~interest ~~Securities~~rate ~~Act~~ of ~~1933~~1% (~~the~~12% ~~“Act”)~~per ~~and Section 21E of the Securities Exchange Act of 1934~~annum). ~~These~~At ~~statements~~any ~~often~~time ~~can~~prior beto ~~identified~~repayment, by the ~~use~~holder ~~of terms such as “~~may,” ~~“will,” “expect,”~~convert ~~“believe,”~~all ~~“anticipate,” “estimate,” “approximate”~~ or ~~“continue,”~~ orpart of the ~~negative~~principal ~~thereof.~~loan Weinto ~~intend~~common ~~that~~stock ~~such~~of ~~forward-looking statements be subject to~~ the ~~safe~~Company ~~harbors~~at ~~for~~a ~~such~~conversion ~~statements.~~price ~~We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as~~ of ~~the date made~~$1. ~~Any~~00 ~~forward-looking~~of ~~statements~~debt ~~represent management’s best judgment as~~ to ~~what~~1 ~~may~~common ~~occur in the future~~share. ~~However,~~The ~~forward-looking~~effect ~~statements~~that ~~are~~conversion ~~subject~~would tohave ~~risks,~~on ~~uncertainties~~earnings ~~and~~per ~~important~~share ~~factors~~has ~~beyond~~not ~~our~~been ~~control~~disclosed ~~that~~due ~~could cause actual results and events~~ to ~~differ~~the ~~materially~~current ~~from~~anti-dilutive ~~historical~~effect. ~~results~~The conversion rate of ~~operations and events and those presently anticipated or projected~~$1.00 Wecreates ~~disclaim any~~a ~~obligation~~zero ~~subsequently~~conversion tobenefit ~~revise~~at ~~any~~current ~~forward-looking~~stock ~~statements~~prices toat ~~reflect~~that ~~events~~time. orTherefore, ~~circumstances~~no ~~after~~beneficial ~~the~~conversion ~~date of such~~feature ~~statement~~has orbeen ~~to reflect the occurrence of anticipated or unanticipated events~~recorded.

	July 31, 2018							April 30, 2018
		Principal		Interest					Principal		Interest
		Amount		Accrued		Total			Amount		Accrued		Total

Dec 04 2017	$	50,000	$	4,000	$	54,000	Dec 04 17	$	50,000	$	2,500	$	52,500

Note 5

Common Shares

On May 10, 2018, the Company effected a forward stock split on a 20 to 1 basis, thereby increasing the issued and outstanding share capital from 3,750,000 common shares to 75,000,000 common shares. The common stock par value was changed from $0.001 to $0.0001. These financial statements presented provide the retroactive effect to the changes.

No shares were issued during the three months ended July 31, 2018 and the year ended April 30, 2018.

Note 6

Subsequent Events

a) On August 9, 2018, the Company entered into a property lease assignment agreement to purchase 200 mineral claims totalling 4,000 acres located in the State of Nevada known as the Railroad Valley, in Nye County. The Company agreed to assume all the rights, titles and interest in the lease in exchange for issuing to the Assignor 500,000 common shares and to the Lessor 300,000 common shares as follows:

To the Assignor	–	500,000 common shares upon completion of the agreement

To the Lessor	-	100,000 common shares upon completion of the agreement; and

100,000 common shares within 90 days upon completion of the agreement; and

100,000 common shares within 180 days upon completion of the agreement

In addition, the Company further acknowledge and agree that the Lessor shall reserve onto itself a royalty on revenues derived from the sale of lithium concentrate and other ores extracted from the property. The Lessor shall have the right to buy 1 % of the royalty at any time for $2,000,000 from the Company. Such cash payment will be paid in 90 days intervals, upon completion of an inferred resource calculation that confirms the presence on the property of a minimum 500,000 tonnes of lithium carbonate equivalent grading no lower than a 40 parts per million lithium grade average.

Subsequent to the period ended July 31, 2018, 500,000 common shares were issued to the Assignor valued at $375,000 and 100,000 common shares were issued to the Lessor valued at $75,000.

b) On August 20, 2018, the Company entered into an annual consulting agreement with Peter R Murray, the Company’s Chief Operating Officer and director. The agreement requires the Company to pay Mr. Murray a monthly consulting fee of $3,000 and a stock remuneration of up to 500,000 common shares as follows:

125,000 common shares effective immediately

125,000 common shares in the event the agreement is first renewed on the first anniversary date

125,000 common shares in the event the agreement is renewed on the second anniversary date

125,000 common shares in the event the agreement is renewed on the third anniversary date

Pursuant to the terms and conditions of Mr. Murray’s consulting agreement, 125,000 common shares were issued to Mr. Murray on August 20, 2018, with a value of $118,750.

c) On August 20, 2018, the Company entered into an annual consulting agreement with Robert FE Jones as a board advisor. The agreement requires the Company to pay Mr. Jones a daily rate of $350 and a stock remuneration of up to 200,000 common shares as follows:

50,000 common shares effective immediately

50,000 common shares in the event the agreement is first renewed on the first anniversary date

50,000 common shares in the event the agreement is renewed on the second anniversary date

50,000 common shares in the event the agreement is renewed on the third anniversary date

Subsequent to the period ended July 31, 2018, 50,000 common shares were issued valued at $47,500.

d) Subsequent to the period ended July 31, 2018, the Company entered into private placement subscriptions with: (i) an investor for $100,000 under which the Company agreed to issue 156,862 common stock to the investor (ii) an from another investor for $50,000 pursuant to which the Company agreed to issue 83,333 shares of the Company’s common stock. The proceeds of both private placement subscriptions is intended to be used for working capital.

e) On August 15, 2018, the Company entered into a consulting agreement with John P Hart for a period of one year. Upon signing, the Company issued 30,000 common shares valued at $28,500.

f) Effective August 14, 2018, Rami Tabet (“Tabet”) and Rupert Ireland (“Ireland”) entered into a Stock Purchase Agreement (the “Purchase Agreement”), which provided for the sale by Tabet to Ireland of 40,000,000 shares of Common Stock, $0.0001 par value (“Common Stock”), of the Company (the “Shares”) for a purchase price of $100,000. The transfer of the Shares to Ireland was effective on August 14, 2018. Upon his acquisition of the Shares, Ireland became the holder of a majority (approximately 53.3%) of the outstanding shares of Common Stock of the Company, which is sufficient ownership to give him the power to elect all of the members of our Board of Directors. Tabet owned no shares of Common Stock immediately after giving effect to the sale of the Shares to Ireland. For more details see Exhibit 10.1 – Share Purchase Agreement filed on August 16, 2018 with the U.S. Securities and Exchange Commission (the “SEC”) on Form 8-K, for more details.

The Company evaluated all events and transactions that occurred after July 31, 2018 up through the date the Company issued these financial statements and found no other subsequent events that needed to be reported.

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATION

GENERAL

~~Wishbone~~Blue ~~Pet~~Eagle ~~Products~~Lithium Inc. ~~was incorporated under~~ (“the ~~laws~~company”) ofis ~~the~~a ~~State~~Nevada ofcorporation ~~Nevada,~~that ~~U.S.~~was incorporated on July 30, 2009. ~~Our~~The ~~registration~~company ~~statement~~was oninitially ~~Form~~incorporated ~~S-1~~under ~~was~~the ~~filed~~name “Wishbone Pet Products Inc.” with the ~~Securities~~intent ~~and~~to ~~Exchange~~commence ~~Commission~~business ~~was~~operations by ~~declared~~developing, ~~effective~~manufacturing, onmarketing, ~~February~~and ~~14,~~selling ~~2013~~dog waste removal devices.

WeEffective ~~intend~~July ~~to commence business operations by developing~~20, ~~manufacturing~~2018, ~~marketing,~~the ~~and~~company ~~selling dog~~changed ~~waste~~its ~~removal~~name ~~devices. To date, our president, Rami Tabet, has developed a device concept that permits the user~~ to ~~enclose dog~~“Blue ~~waste~~Eagle inLithium ~~a plastic bag this is contained inside of a sealed plastic case~~Inc. ~~The user can then disposed of the plastic bag without direct contact. To date, we have not manufactured or sold any dog waste removal devices. We are considered to be a “shell company~~”, ~~which~~and isaffected a ~~company~~20 ~~with~~for ~~either~~1 noforward orsplit ~~nominal operations or assets, or assets consisting solely~~ of ~~cash and cash~~ ~~equivalents.~~its Ancommon ~~investment~~stock inby ~~the shares of~~ a ~~shell~~majority ~~company~~vote ~~should~~of ~~be considered highly illiquid given~~ the ~~resale~~shareholders. ~~restrictions that~~See ~~apply~~Item ~~to them~~5.03 Infiled ~~order~~on toForm ~~continue~~8-K ~~our~~filed ~~business~~July ~~plan~~26, we2018 ~~need to transform our device concept into a working prototype that is suitable~~ for ~~mass~~more ~~production and then enter into an agreement with a suitable third party for manufacture~~details. ~~We then intend to initially distribute our products in North America with a view to expanding our market focus depending on our initial success.~~

Effective August 9, 2018, the company entered into a property assignment agreement (“the Property Purchase Agreement”) between Blue Eagle Lithium Inc., and Oriental Rainbow Group Limited, pursuant to which the Company acquired 200 mineral claims or 4,000 Acres in the Railroad Valley of Nevada. The parties agreed on a purchase price for the 200 mineral claims, which was paid in by the Company issuing and delivering to Oriental Rainbow Group Limited 500,000 restricted shares in the common stock of the capital of the company as well as a further Issuance to Plateau Ventures LLC of 300,000 restricted shares as follows; 100,000 restricted shares upon the effective date, 100,000 restricted shares ninety (90) days following the effective date and a final 100,000 restricted shares one hundred and eighty (180) days. See Exhibit 10.2 - Property Purchase Agreement filed on Form 8-K filed August 16, 2018 for more details.

Effective August 14, 2018, Rami Tabet (“Tabet”) and Rupert Ireland (“Ireland”) entered into a Stock Purchase Agreement (the “Stock Purchase Agreement”), which provided for the sale by Tabet to Ireland of 40,000,000 shares of Common Stock, $0.0001 par value (“Common Stock”), of the Company (the “Shares”) for a purchase price of $100,000. The transfer of the Shares to Ireland was effective on August 14, 2018. Upon his acquisition of the Shares, Ireland became the holder of a majority (approximately 53.3%) of the outstanding shares of Common Stock of the Company, which is sufficient ownership to give him the power to elect all of the members of our Board of Directors. Tabet owned no shares of Common Stock immediately after giving effect to the sale of the Shares to Ireland. For more details see Exhibit 10.1 – Share Purchase Agreement filed on Form 8-K filed August 16, 2018 for more details.

Effective August 20, 2018, Mr. Peter Roderick Murray (“Mr. Murray”) was appointed and accepted the opportunity to serve as an additional member on the Board of Directors, Mr. Murray was also appointed by the Board, and accepted the opportunity to serve, as the Company’s Chief Operating Officer (“COO”) on a consultancy basis. Pursuant to Mr. Murray’s appointment as COO and a director of the Board, the Company and Mr. Murray entered into a consulting agreement effective as of August 20, 2018. See Item 5.02 filed on form 8-K filed August 23, 2018 for more details.

The company maintains its statutory resident agent’s office at 1859 Whitney Mesa Drive, Henderson, Nevada, 89014 and its business office is located at 2831 St Rose Parkway, Suite 200, Henderson, NV, 89052. The company’s office telephone number is (702) 889-3369.

The company has an authorized capital of 200,000,000 shares of Common Stock with a par value of $0.0001 per share, of which 76,045,195 shares of Common Stock are currently issued and outstanding.

The company has not been involved in any bankruptcy, receivership or similar proceedings. There have been no material reclassifications, merger consolidations or purchase or sale of a significant amount of assets not in the ordinary course of the company’s business.

RESULTS OF OPERATIONS

Our financial statements have been prepared assuming that we will continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets and classification of liabilities that might be necessary should we be unable to continue in operation. We expect we will require additional capital to meet our long term operating requirements. We expect to raise additional capital through, among other things, the sale of equity or debt securities.

~~Nine~~Three-Month Period Ended ~~January~~July 31, 2018 Compared to the ~~Nine~~Three-Month Period Ended ~~January~~July 31, 2017.

Our net loss for the ~~nine~~three-month period ended ~~January~~July 31, 2018 was $2614,~~911~~189 (2017: $207,~~656~~914), which consisted of professional fees of $82,~~225~~ 725 (2017: $82,~~925~~975), general and administration expenses of $86,~~564~~925 (2017: $41,~~194~~945), and interest on loans of $104,~~122~~539 (2017: $72,~~537~~994). We did not generate any revenue during either ~~nine~~three-month period in fiscal 2018 or 2017.The ~~lower~~higher expenses in the current fiscal year primarily relate to aan ~~decrease~~increase in general expenses.

The weighted average number of shares outstanding was 375,~~750~~000,000 for the ~~nine~~three-month period ended ~~January~~July 31, 2018 and 375,~~750~~000,000 for the ~~nine~~three-month period ended ~~January~~July 31, 2017.

LIQUIDITY AND CAPITAL RESOURCES

As at ~~January~~July 31, 2018, our current assets were $123,~~520~~594 compared to $~~583~~15,618 at April 30, ~~2017~~2018. As at ~~January~~July 31, 2018, our current liabilities were $~~201~~213,~~527~~075 compared to $~~149~~210,~~085~~910 at April 30, ~~2017~~2018. Current liabilities at ~~January~~July 31, 2018 were comprised of $~~102~~101,~~129~~300 in loans payable, $50,000 in convertible notes payable and $4961,~~398~~775 in accounts payable and accrued liabilities.

Stockholders’ deficit increased from $~~148~~195,~~502~~292 as of April 30, ~~2017~~2018 to $~~175~~209,~~413~~481 as of ~~January~~July 31, 2018.

Cash Flows from Operating Activities

We have not generated positive cash flows from operating activities. For the ~~nine~~three-month period ended ~~January~~July 31, 2018, net cash flows used in operating activities were $409,~~024~~ 524 consisting of a net loss of $2614,~~911~~189, an increase in accounts payable and accrued interest of $42,~~519~~165 and 8a $2,~~733~~500 increase in prepaid expenses. For the ~~nine~~three-month period ended ~~January~~July 31, 2017, net cash flows used in operating activities were $116,~~802~~974.

Cash Flows from Financing Activities

We have financed our operations primarily from either the issuance of our shares of common stock or from loans. In the ~~nine~~three-month period ended ~~January~~July 31, 2018, we received $~~50,000~~nil from ~~convertible~~financing ~~note subscriptions received and $6,961 in proceeds relating to shareholder loans~~activities. In the comparative period for fiscal 2017, we generated $116,~~763~~961 in proceeds relating to shareholder loans.

PLAN OF OPERATION AND FUNDING

WeIn ~~expect~~order ~~that~~to ~~working~~evaluate ~~capital~~the ~~requirements~~lithium ~~will~~resource ~~continue~~potential of the Railroad Valley Property, the company, plans to build a technical database using cloud GIS technology populated by publicly available geological, oil well, water well and seismic data. This database will be ~~funded~~used ~~through~~to aproduce ~~combination~~proprietary ofsurface, ~~our~~subsurface ~~existing~~and ~~funds~~GIS maps. Additional technical studies addressing 3D mapping enhancement, age dating, source migration, burial history, glacial rebound, X ray diffraction and ~~further~~grain ~~issuances~~size will help fine tune the database. A budget of ~~securities.~~$350,000 ~~Our~~will ~~working~~be ~~capital~~required ~~requirements~~for ~~are~~personnel, ~~expected~~3rd toparty ~~increase~~consultancy infees ~~line~~and ~~with~~software programs to complete these tasks by the ~~growth~~end of ~~our~~October ~~business~~2019.

~~Existing~~The ~~working~~technical ~~capital,~~database ~~further~~construction ~~advances~~is ~~and~~planned ~~debt~~to ~~instruments,~~take ~~and~~place ~~anticipated~~in ~~cash~~parallel ~~flow~~to ~~are~~work ~~expected~~programs toand bedesigned ~~adequate~~ to ~~fund~~complement ~~our~~findings ~~operations~~from ~~over~~ the ~~next~~43-101 ~~three months. We have no lines of credit or other bank financing arrangements. Generally~~report, wefill ~~have~~technical ~~financed~~data ~~operations to~~gaps ~~date~~and ~~through~~move the ~~proceeds~~Railroad ofValley ~~the~~understandings ~~private~~towards ~~placement~~defensible ofresource ~~equity and debt instruments. In connection with our business plan, management~~estimates ~~anticipates additional increases in operating expenses~~ and ~~capital~~a ~~expenditures~~Guide ~~relating~~7 ~~to:~~report. ~~(i)~~Baseline ~~acquisition~~surface ofsampling ~~inventory;~~has ~~(ii) developmental~~already ~~expenses~~been ~~associated~~conducted ~~with~~for athe ~~start~~43-up101 ~~business;~~ and ~~(iii)~~company ~~marketing~~operations ~~expenses.~~team ~~We intend to finance these expenses~~commence ~~with~~field ~~further issuances of securities and director loans. Thereafter~~mapping, weenvironmental ~~expect~~impact we will need to raise additional capital and generate revenues to meet long-term operating requirements. Additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Furtherassessments, ~~such~~shallow ~~securities~~surface ~~might~~borehole ~~have rights~~planning, ~~preferences~~drilling orand ~~privileges senior to our common stock. Additional financing may not be available upon acceptable terms~~evaluation, orseismic ~~at all. If adequate funds are not available or are~~acquisition ~~not~~program ~~available on acceptable terms~~planning, we2D/3D ~~may~~seismic ~~not~~execution ~~be able to take advantage of prospective new business endeavors or opportunities~~phase, ~~which~~ ~~could~~processing ~~significantly~~ and ~~materially restrict our business operations~~interpretation. WeA ~~will~~budget ~~have to raise additional funds in the next twelve months in order to sustain and expand our operations. We currently do not have a specific plan~~ of ~~how we will obtain such funding; however~~$800,000 ~~we anticipate that additional funding~~ will be inrequired ~~the~~for ~~form~~personnel, 3rd ofparty ~~equity~~consultancy ~~financing~~fees ~~from the sale of our common stock. We have~~ and ~~will~~equipment ~~continue~~ to ~~seek~~complete ~~to obtain short-term loans from our directors, although no future arrangement for additional loans has been made. We do not have any agreements with our directors concerning~~ these ~~loans.~~tasks Weby dothe ~~not~~end ~~have~~of ~~any~~December ~~arrangements in place for any future equity financing~~2019.

11As the data gaps are filled and resource potential quantified, planning will take place for deeper borehole drilling, production borehole drilling and surface production pond/equipment construction. Environmental Impact Studies and permissions will be updated to reflect planning requirements. The planning process is anticipated to require $250,000 and the execution phases is anticipate to require $5,000,000 to be completed in December 2020.

We estimate that the company we will require approximately $6,400,000 to conduct the full exploration program over a two year period. This amount will be used to pay for prospecting and geological mapping, airborne surveys, lodging and food for workers, transportation of workers to and from the work sites, fuel, pick-up truck rentals, assays, drilling, equipment rental, additional claim staking, and supervision.

The officers and directors have agreed to pay all costs and expenses of having the Company comply with the federal and state securities laws (associated with being a public company) should the Company be unable to do so. We estimate that these costs will be approximately $20,000 per year. Our officers and directors have also agreed to pay the other expenses of the Company, excluding those direct costs and expenses of data gathering and mineral exploration, should the Company be unable to do so. To implement our business plan, we will need to secure financing for our business development. We have no source for funding at this time. If we are unable to raise additional funds to implement our business plan and satisfy our reporting obligations, there is a risk the company may be unable to continue as a going concern and/or that investors will no longer have access to current financial and other information about our business affairs. Additional funding to conduct either our full exploration program or a partial exploration program will depend upon our ability to secure loans or obtain either private or public financing. We have had some preliminary negotiations for funding that have been unsuccessful and we currently have not undertaken any further negotiations. There is no assurance that we will be able to obtain such funding on any terms or terms acceptable to us and if adequate funds are not secured in a timely fashion, then there is a substantial risk that the Company will be unable to implement our business plan and/or continue as a going concern. Accordingly, there is no assurance that we will be able to continue in business.

OFF-BALANCE SHEET ARRANGEMENTS

As of the date of this report, we do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.

GOING CONCERN

The independent auditors’ report accompanying our April 30, ~~2017~~2018 financial statements contained an explanatory paragraph expressing substantial doubt about our ability to continue as a going concern. The financial statements have been prepared “assuming that we will continue as a going concern,” which contemplates that we will realize our assets and satisfy our liabilities and commitments in the ordinary course of business.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

No report required.

ITEM 4. CONTROLS AND PROCEDURES

Our management is responsible for establishing and maintaining a system of disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) that is designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Commission’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its principal executive officer or officers and principal financial officer or officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of ~~January~~July 31, 2018. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms. Such officer also confirmed that there was no change in our internal control over financial reporting during the three-month period ended ~~January~~July 31, 2018 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

NoOn ~~report~~August ~~required~~14, 2018 the Company issued 500,000 shares of its common stock to Oriental Rainbow Group Limited for the purchase of 200 mineral claims/ 4,000 Acres in Railroad Valley Nevada. See the information contained in Item 1.01 of this Current Report on Form 8-K, which is incorporated herein by this reference and Exhibit 10.2 - Property Purchase Agreement filed on form 8-K filed August 16, 2018 for more details.

On August 14 2019 issued 100,000 shares of its common stock to Plateau Ventures LLC, as part of the Assigned property Purchase Agreement. See the information contained in Item 1.01 of this Current Report on Form 8-K, which is incorporated herein by this reference and Exhibit 10.2 - Property Purchase Agreement filed on form 8-K filed August 16, 2018 for more details.

On August 20, 2018, the Company entered into an annual consulting agreement with Peter R Murray, the Company’s Chief Operating Officer and director. The agreement requires the Company to pay Mr. Murray a monthly consulting fee of $3,000 and a stock remuneration of up to 500,000 common shares. Subsequent to the period ended July 31, 2018, 125,000 common shares were issued valued at $118,750. See Item 5.02 filed on form 8-K filed August 23, 2018 for more details.

On August 20, 2018, the Company entered into an annual consulting agreement with Robert FE Jones as a board advisor. The agreement requires the Company to pay Mr. Jones a daily rate of $350 and a stock remuneration of up to 200,000 common shares pursuant to the following schedule and the other terms and conditions of the Consulting Agreement:

	50,000 common shares effective immediately

	50,000 common shares in the event the agreement is first renewed on the first anniversary date

	50,000 common shares in the event the agreement is renewed on the second anniversary date

	50,000 common shares in the event the agreement is renewed on the third anniversary date

	Subsequent to the period ended July 31, 2018, 50,000 common shares were issued valued at $47,500.

Pursuant to the Jones Consulting Agreement, 50,000 shares of the Company’s common stock were issued to Mr. Jones, with a value of $47,500.

On August 20, 2018, the Company entered into private placement subscriptions with an investor for $100,000 by issuing 156,862 common shares and from another investor for $50,000 by issuing 83,333 common shares for working capital.

On August 17, 2018, the Company entered into a consulting agreement with John P Hart for a period of one year. Upon signing, the Company issued 30,000 common shares valued at $28,500.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

~~No report required.~~None

ITEM 4. ~~SUBMISSION~~MINE OFSAFTEY ~~MATTERS TO A VOTE OF SECURITY HOLDERS~~DISCLOSURES

~~No report required.~~None

ITEM 5. OTHER INFORMATION

~~No report required.~~None

ITEM 6. EXHIBITS

Exhibits:

31.1		Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302(a) of the Sarbanes-Oxley Act

31.2		Certification of Chief Executive Officer and Chief Financial Officer Under Section 1350 as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act.

101		Interactive data files pursuant to Rule 405 of Regulation S-T.

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SIGNATURES

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

	WISHBONE PET PRODUCTS INC.
	BLUE EAGLE LITHIUM INC.
Dated: March 14, 2018	By:	/s/ Rami Tabet
Dated: September 14, 2018	By:	/s/ Rupert Ireland
		Rami Tabet, President and Chief Executive Officer and Chief Financial Officer
		Rupert Ireland, President and Chief Executive Officer and Chief Financial Officer

1517

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