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 April 30, 2016 or [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

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

For the Quarterly Period Ended September 30, 2016

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

Commission File Number: 000-55457

~~SWEETS~~ATLAS TECHNOLOGY ~~& TREATS~~INTERNATIONAL, INC.

(Exact name of registrant as specified in its charter)

Delaware		47-1391708
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

Delaware

~~13113~~(State or ~~Mesa~~other ~~Verde~~jurisdiction ~~Way~~of organization)

~~Sylmar California, 91342~~47-~~3451~~1391708

(~~Address~~I.R.S. Employer ofincorporation ~~principal~~or ~~executive~~Identification ~~offices~~No.)~~(Zip Code)~~

~~(818)~~1/F No. ~~272-5987~~103 Xin Yi Road, Lu Zhou District,

Xin Bei, Taiwan

(Address of principal executive offices)

+88 69 1351 7317

(Registrant’s telephone number, including area code)

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 periods 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 ☐ ~~[ ]~~ No ~~[X]~~☒

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or a smaller reporting company filer. See definition 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]~~☒ (Do not check if a smaller reporting company)

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

Yes ☐ ~~[ ]~~ No ~~[X]~~☒

As of ~~June~~November 2014, 2016, the registrant had 2053,~~800~~400,000 shares of its common stock issued and outstanding, respectively.

~~SWEETS & TREATS, INC.~~1

ATLAS TECHNOLOGY INTERNATIONAL, INC.

QUARTERLY REPORT ON FORM 10-Q

~~April~~ September 30, 2016

TABLE OF CONTENTS

		PAGE
PART I - FINANCIAL INFORMATION		1
Item 1.	Financial Statements	1
Item 1. Financial Statements		F-1
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	2
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations		14
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	6
Item 3. Quantitative and Qualitative Disclosures About Market Risk		17
Item 4.	Controls and Procedures	6
Item 4. Controls and Procedures		17
PART II - OTHER INFORMATION		8
Item 1.	Legal Proceedings	8
Item 1. Legal Proceedings		18
Item 1A.	Risk Factors	8
Item 1A. Risk Factors		18
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	8
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds		18
Item 3.	Defaults Upon Senior Securities	8
Item 3. Defaults Upon Senior Securities		18
Item 4.	Mine Safety Disclosure	8
Item 4. Mine Safety Disclosure		18
Item 5.	Other Information	8
Item 5. Other Information		18
Item 6.	Exhibits	8
Item 6. Exhibits		18
SIGNATURES		919

CAUTIONARY NOTE REGARDING FORWARD LOOKING STATEMENTS

This Quarterly Report on Form 10-Q contains “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the Securities Act of 1933, as amended, or the Securities Act, and Section 21E of the Securities Exchange Act of 1934, as amended (the “Exchange Act”).

Forward-looking statements discuss matters that are not historical facts. Because they discuss future events or conditions, forward-looking statements may include words such as “anticipate,” “believe,” “estimate,” “intend,” “could,” “should,” “would,” “may,” “seek,” “plan,” “might,” “will,” “expect,” “anticipate,” “predict,” “project,” “forecast,” “potential,” “continue” negatives thereof or similar expressions. Forward-looking statements speak only as of the date they are made, are based on various underlying assumptions and current expectations about the future and are not guarantees. Such statements involve known and unknown risks, uncertainties and other factors that may cause our actual results, level of activity, performance or achievement to be materially different from the results of operations or plans expressed or implied by such forward-looking statements.

We cannot predict all of the risks and uncertainties. Accordingly, such information should not be regarded as representations that the results or conditions described in such statements or that our objectives and plans will be achieved and we do not assume any responsibility for the accuracy or completeness of any of these forward-looking statements. These forward-looking statements are found at various places throughout this Quarterly Report on Form 10-Q and include information concerning possible or assumed future results of our operations, including statements about potential acquisition or merger targets; business strategies; future cash flows; financing plans; plans and objectives of management; any other statements regarding future acquisitions, future cash needs, future operations, business plans and future financial results, and any other statements that are not historical facts.

These forward-looking statements represent our intentions, plans, expectations, assumptions and beliefs about future events and are subject to risks, uncertainties and other factors. Many of those factors are outside of our control and could cause actual results to differ materially from the results expressed or implied by those forward-looking statements. In light of these risks, uncertainties and assumptions, the events described in the forward-looking statements might not occur or might occur to a different extent or at a different time than we have described. You are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of the Quarterly Report on Form 10-Q. All subsequent written and oral forward-looking statements concerning other matters addressed in this Quarterly Report on Form 10-Q and attributable to us or any person acting on our behalf are expressly qualified in their entirety by the cautionary statements contained or referred to in this Quarterly Report on Form 10-Q. Except to the extent required by law, we undertake no obligation to update or revise any forward-looking statements, whether as a result of new information, future events, a change in events, conditions, circumstances or assumptions underlying such statements, or otherwise.

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements.

The following unaudited interim financial statements of ~~Sweets~~Atlas &Technology ~~Treats~~International, Inc. (referred to herein as the "Company," "we," "us" or "our") are included in this quarterly report on Form 10-Q:

~~Sweets~~Atlas Technology ~~& Treats~~International, Inc. and Subsidiaries

~~Financial~~Index to ~~Statements for~~ the ~~Three~~Consolidated ~~and~~Financial ~~Nine Months Ended April 30, 2016 and 2015~~Statements

Index to the Consolidated Financial Statements

Contents	Page
Consolidated Balance Sheets at September 30, 2016 (Unaudited) and June 30, 2016	F-2

Consolidated Statements of Operations (Unaudited) for the Three Months Ended September 30, 2016 and October 31, 2015	F-3

Consolidated Statements of Changes in Stockholders’ Equity (Deficit) for the Three Months Ended September 30, 2016	F-4

Consolidated Statements of Cash Flows (Unaudited) for the Three Months Ended September 30, 2016 and October 31, 2015	F-5

Notes to the Consolidated (Unaudited) Financial Statements	F-6

Consolidated Balance Sheets at April 30, 2016 (Unaudited) and July 31, 2015	F-1
Consolidated Statements of Operations for the Three and Nine Months Ended April 30, 2016 and 2015 (Unaudited)	F-2
Consolidated Statements of Cash Flows for the Nine Months Ended April 30, 2016 and 2015 (Unaudited)	F-3
Notes to the Consolidated Financial Statements (Unaudited)	F-4

F-1

Atlas Technology International, Inc and Subsidiaries
(fka Sweets & Treats, Inc.)
Consolidated Balance Sheets



	September 30, 2016			June 30, 2016
	(Unaudited)
ASSETS
CURRENT ASSETS:
Cash	$	3,494		$	228
Accounts receivable		236,038			25
Deposit		5,158			—
Prepaid expenses		21,361			29,753
Other Receivables		1,290			—
Total Current Assets		267,341			30,006
Total Assets	$	267,341		$	30,006

LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES:
Accounts payable	$	183,210		$	8,610
Accrued expenses		30,940			444
Short term convertible debt, net of $30,333 debt discount		9,667			—
Short term debt from related party		41,007			54,800
Short term debt		23,095			—
Total Current Liabilities		287,919			63,854
Total Liabilities		287,919			63,854

STOCKHOLDERS' DEFICIT:
Preferred stock par value $0.00001: 1,000,000 shares authorized; none issued or outstanding		—			—
Common stock par value $0.00001: 100,000,000 shares authorized; 53,400,000 and 20,900,000 shares issued or outstanding		534			209
Additional paid-in capital		181,785			55,883
Accumulated deficit		(202,897	)		(89,940	)
Total Stockholders' Deficit		(20,578	)		(33,848	)
Total Liabilities and Stockholders' Deficit	$	267,341		$	30,006

See accompanying notes to the consolidated financial statements.

Sweets & Treats, Inc.
Consolidated Balance Sheets
				April 30, 2016		July 31, 2015
				(Unaudited)
ASSETS
CURRENT ASSETS:
	Cash			$	242	$	531
	Accounts receivable				25		73
	Prepaid expenses				6,855		-
		Total Current Assets			7,122		604
			Total Assets	$	7,122	$	604
LIABILITIES AND STOCKHOLDERS' DEFICIT
CURRENT LIABILITIES:
	Accounts payable			$	8,885	$	22,525
	Accrued expenses				-		55
	Advances from stockholder				52,015		10,152
	Customer deposits				391		304
	Sales tax payable				31		12
		Total Current Liabilities			61,322		33,048
			Total Liabilities		61,322		33,048
STOCKHOLDERS' DEFICIT:
		Preferred stock par value $0.00001: 1,000,000 shares authorized; none issued or outstanding			-		-
		Common stock par value $0.00001: 100,000,000 shares authorized; 20,800,000 and 244,800,000 shares issued or outstanding as of April 30, 2016 and July 31, 2015, respectively			208		2,448
	Additional paid-in capital				30,884		28,644
	Accumulated deficit				(85,292)		(63,536)
		Total Stockholders' Deficit			(54,200)		(32,444)
			Total Liabilities and Stockholders' Deficit	$	7,122	$	604
See accompanying notes to the consolidated financial statements.

F-2

F-1

Atlas Technology International, Inc and Subsidiaries
Consolidated Statements of Operations



	For the Three Months			For the Three Months
	Ended			Ended
	September 30, 2016			October 31, 2015
	(Unaudited)			(Unaudited)
Revenue	$	235,971			—

Cost of Goods Sold:
Cost of goods sold		168,891			—
Total cost of goods sold		168,891			—
Gross Profit		67,080			—
Operating Expenses:
Research and Development		27,729			—
General and administrative expenses		141,901			2,065
Total operating expenses		169,630			2,065
Other expense
Interest expense		(10,407	)		—
Loss before Income Tax Provision	$	(112,957	)	$	(2,065	)
Net Loss	$	(112,957	)	$	(2,065	)
Earnings per share - basic and diluted		—			—

Weighted average common shares outstanding - basic and diluted		49,514,000			244,800,000

See accompanying notes to the consolidated financial statements.

Sweets & Treats, Inc. Consolidated Statements of Operations
				For The Nine Months				For the Three Months				For the Nine Months				For the Three Months
				Ended				Ended				Ended				Ended
				April 30, 2016				April 30, 2016				April 30, 2015				April 30, 2015
				(Unaudited)				(Unaudited)				(Unaudited)				(Unaudited)
Revenue			$		381		$		129		$		4,285		$		885
Cost of Goods Sold
	Cost of goods sold				14				14				1,164				164
	Merchant fees				124				19				581				116
		Total cost of goods sold				138				33				1,745				280
Gross Margin					243				96				2,540				605
Operating Expenses
	Professional fees				13,640				4,385				44,998				3,373
	Salary and wages - officer				200				200				893				40
	General and administrative expenses				8,159				3,456				3,553				570
		Total operating expenses				21,999				8,041				49,444				3,983
Income (Loss) before Income Tax Provision					(21,756)				(7,945)				(46,904)				(3,378)
Income Tax Provision					-				-				-				-
Net Income (Loss)			$		(21,756)		$		(7,945)		$		(46,904)		$		(3,378)
Earnings per share
	- basic and diluted		$		(0.00)		$		(0.00)		$		0.00		$		(0.00)
Weighted average common shares outstanding:
	- basic and diluted				203,106,569				117,866,667				244,360,440				244,800,000
See accompanying notes to the consolidated financial statements.

F-3

F-2

Consolidated Statement of Changes in Stockholders' Equity (Deficit)
For the three months ended September 30, 2016
(Unaudited)



	Common Stock, $0.00001 Par Value
	Number of Shares		Amount		Additional Paid-in Capital		Retained Earnings (Accumulated Deficit)			Total Stockholders’ Equity (Deficit)

Balance, June 30, 2016		20,900,000	$	209	$	55,883	$	(89,940	)	$	(33,848	)

Shares issued to Directors and Employees		25,000,000		250		10,977					11,227

Shares issued for service		7,500,000		75		74,925					75,000

Beneficial Conversion Feature						40,000					40,000

Net loss								(112,957	)		(112,957	)

Balance, September 30, 2016		53,400,000	$	534	$	181,785	$	(202,897	)	$	(20,578	)

See accompanying notes to the consolidated financial statements.

Sweets & Treats, Inc.
Consolidated Statements of Cash Flows
			For the Nine Months		For the Nine Months
			ended		ended
			April 30, 2016		April 30, 2015
			(Unaudited)		(Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss			$	(21,756)	$	(46,904)
Adjustments to reconcile net loss to net cash used in operating activities
	Changes in operating assets and liabilities:
		Accounts receivable		48		(92)
		Prepaid expenses		(6,855)		10,450
		Accounts payable		(13,640)		7,500
		Accrued expenses		(55)		-
		Customer deposits		87		360
		Sales tax payable		19		12
Net cash used in operating activities				(42,152)		(28,674)
CASH FLOWS FROM FINANCING ACTIVITIES:
		Advances from (repayments to) stockholder		41,863		(60)
		Proceeds from sale of common shares		-		30,000
		Capital contribution		-		50
Net cash provided by financing activities				41,863		29,990
NON-CASH TRANSACTIONS
		Cancellation of shares		2,240		0
Net change in cash				(289)		1,316
Cash at beginning of the reporting period				531		956
Cash at end of the reporting period			$	242	$	2,272
SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:
		Interest paid	$	-	$	-
		Income tax paid	$	-	$	-
See accompanying notes to the consolidated financial statements.

F-4

F-3

Atlas Technology International, Inc and Subsidiaries
Consolidated Statements of Cash Flows



	For the Three Months			For the Three Months
	ended			ended
	September 30, 2016			October 31, 2015
	(Unaudited)			(Unaudited)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(112,957	)	$	(2,065	)
Adjustments to reconcile net loss to net cash used in operating activities
Common shares issued for consulting		92,575			—
Amortization of debt discount		9,667			—
Changes in operating assets and liabilities:
Accounts receivable		(236,013	)		4
Deposit		(5,158	)
Prepaid expenses		2,044			(5,253	)
Accounts payable		174,600			(11,500	)
Accrued expenses		30,496			108
Other receivables		(1,290	)		—

Net cash used in operating activities		(46,036	)		(18,706	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from short term debt from related party		26,207			18,659
Proceeds from short term debt		23,095			—
Net cash provided by financing activities		49,302			18,659

Net change in cash		3,266			(47	)

Cash at beginning of the reporting period		228			531

Cash at end of the reporting period	$	3,494		$	484

NON-CASH TRANSACTIONS

Beneficial Conversion Feature		40,000			—

SUPPLEMENTAL DISCLOSURE OF CASH FLOWS INFORMATION:

Interest paid	$	—		$	—

Income tax paid	$	—		$	—

See accompanying notes to the consolidated financial statements.

~~Sweets & Treats, Inc.~~F-5

~~April~~Atlas Technology 30International, ~~2016~~Inc and ~~2015~~Subsidiaries

~~Notes~~(fka Sweets to& ~~the~~Treats, ~~Consolidated Financial Statements~~Inc.)

~~(Unaudited)~~September 30, 2016

~~Note~~Notes to 1the -Consolidated ~~Organization~~Financial ~~and Operations~~Statements

~~Sweets~~Note 1 &- ~~Treats,~~Organization ~~Inc.~~and ~~(“CA Corp”)~~Operations

Sweets & Treats, Inc. (“~~Predecessor~~CA Corp”) ~~was incorporated on April 13, 2011 under the laws of the State of California. The Predecessor is a bakery shop specializing in freshly-made cakes, cupcakes, desserts and special events catering.~~

Sweets & Treats, Inc. (“~~DE Corp~~Predecessor”) was incorporated on April 13, 2011 under the laws of the State of California. The Predecessor is a bakery shop specializing in freshly-made cakes, cupcakes, desserts and special events catering.

~~Sweets~~Atlas Technology ~~& Treats~~International, Inc. (~~the~~fka ~~“Company”)~~Sweets ~~was~~& ~~incorporated on July 7~~Treats, ~~2014 under the laws of the State of Delaware for the sole purpose of acquiring all of the issued and outstanding capital stock of the Predecessor~~Inc.) ~~Upon~~(“DE ~~formation, the Company issued 10,000,000 shares of its common stock to the President of the Company as founder’s shares valued at par value of $0.00001 and recorded as compensation of $100.~~ Corp”)

OnAtlas Technology ~~July 18~~International, ~~2014,~~Inc. ~~the~~(fka ~~Company~~Sweets ~~issued~~& 5Treats,~~000,000~~ ~~shares~~Inc.) of (the ~~newly~~“Company”) ~~formed~~was ~~corporation’s~~incorporated ~~common~~on ~~stock~~July to7, 2014 under the ~~President~~laws of the ~~Predecessor~~State of Delaware for the sole purpose of acquiring all of the ~~Predecessor’s~~ issued and outstanding capital stock~~. No~~ ~~value~~of ~~was~~the ~~given~~Predecessor. Upon toformation, the ~~common~~Company ~~stock~~ issued ~~by the newly formed corporation. Therefore~~10,000,000 ~~the~~ shares ~~were recorded to reflect the $0.00001 par value and paid in capital was recorded as a negative amount~~ of ~~($50).~~its ~~The~~common ~~acquisition~~stock ~~process~~to ~~utilizes~~ the ~~capital~~President ~~structure~~ of the Company ~~and~~as ~~the~~founder’s ~~assets~~shares valued ~~and~~at ~~liabilities~~par value of ~~Predecessor,~~$0.00001 ~~which~~and ~~are~~ recorded atas ~~historical~~compensation ~~cost~~of $100.

~~The~~On July 18, 2014, the Company ~~applied~~issued ~~paragraph~~5,000,000 ~~505-10-S99-3~~shares of the ~~FASB~~newly ~~Accounting~~formed ~~Standards~~corporation’s ~~Codification~~common ~~(formerly~~stock ~~Topic~~to 4Bthe President of the Predecessor ~~Staff~~for ~~Accounting~~all ~~Bulletins~~of ~~(“SAB”)~~the ~~(“SAB~~Predecessor’s ~~Topic~~issued ~~4B”)~~and ~~issued~~outstanding bycapital ~~the~~stock. ~~United~~No ~~States~~value ~~Securities~~was ~~and~~given ~~Exchange~~to ~~Commission~~the (common stock issued by the ~~“SEC”)~~newly formed corporation. Therefore, bythe ~~reclassifying~~shares were recorded to reflect the ~~Predecessor’s~~$0.00001 ~~undistributed~~par ~~retained~~value ~~earnings~~and paid in capital was recorded as a negative amount of ($~~942~~50). atThe ~~July~~acquisition 17process utilizes the capital structure of the Company and the assets and liabilities of Predecessor, ~~2014~~which toare ~~additional~~recorded ~~paid-in~~at ~~capital~~historical cost.

The Company ~~accompanying~~applied ~~consolidated~~paragraph ~~financial~~505-10-S99-3 ~~statements~~of ~~have~~the ~~been~~FASB ~~prepared~~Accounting asStandards ifCodification (formerly Topic 4B of the ~~Company~~Staff ~~had~~Accounting Bulletins ~~its~~(“SAB”) ~~corporate~~(“SAB ~~capital~~Topic ~~structure~~4B”) asissued ofby the ~~date~~United ofStates Securities and Exchange Commission (the “SEC”), ~~incorporation~~by ofreclassifying the Predecessor’s undistributed retained earnings of $942 at July 17, 2014 to additional paid-in capital.

OnThe accompanying ~~March~~consolidated ~~11,~~financial ~~2016,~~statements ashave abeen ~~condition~~prepared ~~and~~as ~~material~~if ~~inducement to~~ the ~~consummation of certain transaction involving a change of control of the~~ Company ~~(the~~had ~~“Transaction”),~~its ~~the~~corporate ~~Company~~capital ~~entered~~structure ~~into~~as ~~a certain Spin-off Agreement with Tiffany Aguayo (the “Spin-off Agreement”), the majority shareholder, pursuant to which Ms. Aguayo agreed to cancel 14,000,000 shares~~ of ~~Company's common stock in exchange for~~ the ~~consummation~~date ~~and execution~~ of the ~~Spin-off~~incorporation ~~agreement and sale~~ of ~~Sweets & Treats, Inc., a CA Corporation and a wholly-owned subsidiary of~~ the ~~Company~~Predecessor. ~~As of April 30, 2016, while Ms. Aguayo effectively cancelled 14,000,000 shares of common stock, the Company has not consummated the Transaction and the spin-off.~~

~~Note~~On March 211, 2016, the Company entered into certain Spin-Off ~~Significant~~Agreement with Tiffany Aguayo, the majority shareholder, pursuant to which the Shareholder agreed to cancel 14,000,000 pre-split shares of Company's Common stock in exchange for the consummation and ~~Critical~~execution ~~Accounting~~of ~~Policies~~the Spin Off agreement and ~~Practices~~sale of Sweets & Treats, Inc., a CA Corporation and a wholly-owned subsidiary of the Company to Ms. Aguayo. The transaction has not been consummated as of the date hereof but Ms. Aguayo still agreed to the cancellation of her shares.

~~The~~On July ~~Management~~5, of2016, ~~the~~Tiffany ~~Company~~Aguayo, isthe ~~responsible~~majority ~~for~~shareholder, ~~the~~owning ~~selection~~approximately ~~and~~76.9% ~~use~~ of ~~appropriate~~the ~~accounting~~total ~~policies~~issued and ~~the~~outstanding ~~appropriateness~~ shares of ~~accounting~~SWTS, ~~policies~~entered ~~and~~into ~~their~~two ~~application. Critical~~separate ~~accounting~~Stock ~~policies~~Purchase ~~and~~Agreements ~~practices~~for ~~are~~the ~~those~~sale ~~that~~of ~~are~~13,000,000 ~~both~~and ~~most~~3,000,000 ~~important~~shares toof ~~the~~SWTS ~~portrayal~~common ofstock equivalent ~~the~~to ~~Company’s~~her ~~financial~~complete ~~condition~~ownership ~~and~~of ~~results~~SWTS ~~and~~with ~~require~~Ying-Chien ~~management’s~~Lin ~~most~~and ~~difficult,~~Lynx ~~subjective,~~Consulting orGroup ~~complex~~Ltd ~~judgments~~(“Lynx”), ~~often~~respectively. Pursuant ~~as a result of the need~~ to ~~make estimates about~~ the ~~effects~~execution of ~~matters~~the ~~that~~Stock ~~are~~Purchase ~~inherently~~Agreements, ~~uncertain~~Mr. ~~The~~Lin ~~Company’s significant~~ and ~~critical~~Lynx ~~accounting~~owned ~~policies~~approximately 62.5% and ~~practices~~14.4% ~~are~~of ~~disclosed~~the ~~below~~total voting asrights ~~required~~of bySWTS, ~~generally accepted accounting principles~~respectively.

~~Fiscal~~On July ~~Year~~19, ~~End~~2016, the Company filed with the Secretary of State of Delaware, amending its Articles of Incorporation by changing the name of the Company to “Atlas Technology International, Inc.”

~~The~~On August 23, 2016, the Company ~~elected~~filed ~~July~~with ~~31st~~the asSecretary of State of Delaware an Amended and Restated Certificate of Incorporation in which the Company confirmed its ~~fiscal~~name ~~year~~change ~~ending~~to ~~date~~Atlas Technology International, Inc. and set forth therein the designations for the Series A, B and C Preferred Stock.

~~Basis of Presentation~~F-~~Unaudited Interim Financial Information~~6

~~F-4~~Atlas Tech Trading Limited. (“HK Corp”)

~~The~~Atlas Tech ~~Company’s~~Trading ~~consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information~~Limited, ~~and~~a ~~with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10~~wholly-Qowned ~~and~~subsidiary ~~Article 8~~ of ~~Regulation S-X. Accordingly, they do not include all of~~ the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which areCompany, inwas ~~the~~incorporated ~~opinion~~on ofAugust ~~management~~18, ~~necessary~~2016 tounder athe ~~fair~~laws ~~statement~~ of ~~the~~Hong ~~results~~ Kong for the ~~interim~~purpose ~~periods presented. Interim results are not necessarily indicative~~ of ~~the~~facilitating ~~results~~business ~~for~~executed ~~the~~in ~~full~~Eastern ~~year~~Asia. ~~These~~ ~~unaudited~~The ~~interim~~HK ~~consolidated~~Corp ~~financial~~focuses ~~statements~~on ~~should be read in conjunction with~~ the ~~consolidated~~touchscreen ~~financial~~business, ~~statements~~through designing, ofsourcing ~~the Company for the fiscal year ended July 31~~manufacturers, ~~2015~~quality inspecting and ~~notes~~delivering ~~thereto contained in~~ the ~~Company’s~~touchscreens ~~Annual~~to ~~Report~~their ~~on Form 10-K filed with the SEC on December 21, 2015~~clients.

~~Use~~Note 2 of- ~~Estimates~~Significant and ~~Assumptions and~~ Critical Accounting ~~Estimates~~Policies and ~~Assumptions~~Practices

The Management ~~preparation~~ of ~~financial~~the ~~statements~~Company inis ~~conformity~~responsible ~~with~~for ~~accounting~~the ~~principles~~selection ~~generally~~and ~~accepted~~use inof ~~the~~appropriate ~~United~~accounting ~~States~~policies and the appropriateness of ~~America~~accounting ~~requires~~policies ~~management~~and totheir ~~make~~application. ~~estimates~~Critical accounting policies and ~~assumptions~~practices are those that ~~affect~~are ~~the~~both ~~reported~~most ~~amounts~~important to the portrayal of ~~assets~~the Company’s financial condition and ~~liabilities~~results and ~~disclosure~~require ofmanagement’s ~~contingent~~most ~~assets~~difficult, ~~and~~subjective, or ~~liabilities~~complex atjudgments, ~~the~~often ~~date(s)~~as a result of the ~~financial~~need ~~statements~~to ~~and~~make ~~the~~estimates ~~reported~~about ~~amounts~~the effects of ~~revenues~~matters that are inherently uncertain. The Company’s significant and ~~expenses~~critical ~~during~~accounting ~~the~~policies ~~reporting~~and ~~period(s)~~practices are disclosed below as required by generally accepted accounting principles.

~~Critical accounting estimates are estimates for which (a) the nature~~ Basis 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:Presentation

~~(i)~~The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States for interim financial statements. Accordingly, such interim financial statements do not include all the information and footnotes required by accounting principles generally accepted in the United States for complete annual financial statements. The information furnished reflects all adjustments, consisting only of normal recurring items which are, in the opinion of management, necessary in order to make the financial statements not misleading. The balance sheet as of June 30, 2016 has been derived from the Company’s annual financial statements that were audited by an independent registered public accounting firm, but does not include all of the information and footnotes required for complete annual financial statements. The financial statements included in this Quarterly Report should be read in conjunction with the financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the eleven months ended June 30, 2016 filed with the SEC on September 27, 2016.

~~Allowance for doubtful accounts: Management’s estimate~~ Principles of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; and general economic conditions that may affect a client’s ability to pay. The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole.Consolidation

The Company applies the guidance of Topic 810 “Consolidation” of the FASB Accounting Standards Codification (ii"ASC") 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.

~~Assumption as a going concern: Management assumes that the~~ The Company ~~will~~consolidates ~~continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in~~ the ~~normal~~following ~~course of business.~~entities:

(iii)

Name of consolidated subsidiary or entity	State or other jurisdiction of incorporation or organization	Date of incorporation or formation (date of acquisition, if applicable)	Attributable interest
Atlas Technology International, Inc.	The State of Delaware	July 7, 2014	100%

Sweets & Treats, Inc.	The State of California	April 13, 2011	100%

Atlas Tech Trading Limited	Hong Kong	August 18, 2016	100%

Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carryF-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.7

~~These~~The consolidated ~~significant~~financial ~~accounting~~statements ~~estimates~~include orall ~~assumptions~~accounts ~~bear~~of the ~~risk~~Company ofand ~~change due to~~ the ~~fact~~subsidiary ~~that~~as ~~there~~of ~~are~~reporting ~~uncertainties~~period ~~attached~~dates ~~to these estimates or assumptions,~~ and ~~certain~~for the ~~estimates~~reporting orperiods ~~assumptions~~then ~~are difficult to measure or value~~ended.

~~Management~~All inter-company ~~bases~~balances ~~its estimates on historical experience~~ and ontransactions ~~various~~have ~~assumptions~~been that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sourceseliminated.

Management regularly evaluates the 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.Revenue Recognition

~~Actual~~The Company ~~results~~follows ~~could~~paragraph ~~differ~~605-10-S99-1 ~~from~~of ~~those~~the ~~estimates~~FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

~~Principles~~The Company also follows Section 606-10-55 of ~~Consolidation~~the FASB Accounting Standards Codification relating to revenue from contracts with customers for revenue recognition. The Company recognizes gross revenue when the Company: (i) is the primary obligor, (ii) have general inventory risk, (iii) has discretion in establishing the price for the specified products, (iv) changes the product or performs part of the service, (iv) has discretion in supplier selection, (v) is involved in the determination of product specifications, (vi) bears physical loss inventory risk, and (vii) has credit risk. The number of the above criteria met and to which extent shall determine whether the Company considers the revenue to be reported as gross or net.

~~F-5~~The Company has incurred approximately $236,000 revenue for the three months ended September 2016, and they were all from one customer.

The Company applies the guidance of Topic 810 “Consolidation” of the FASB Accounting Standards Codification ("ASC") 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; (Note 3) ~~consolidation~~– byGoing 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.Concern

The Company ~~consolidates~~has ~~the~~elected ~~following~~to ~~entities~~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”).

Name of consolidated subsidiary or entity	State or other jurisdiction of incorporation or organization	Date of incorporation or formation (date of acquisition, if applicable)	Attributable interest
Sweets & Treats, Inc.	The State of Delaware	July 7, 2014	100%
Sweets & Treats, Inc.	The State of California	April 13, 2011	100%

The Company’s consolidated financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

~~The~~As reflected in the accompanying consolidated financial statements, ~~include~~the ~~all~~Company ~~accounts~~had ofan ~~the~~accumulated ~~Company~~deficit ~~and~~at ~~the~~September ~~subsidiary~~30, as2016, a ofnet ~~reporting~~loss ~~period~~and ~~dates~~net ~~and~~cash used in operating activities for the reporting ~~periods~~period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern.

~~All~~The Company ~~inter-company~~is ~~balances~~attempting to generate sufficient revenue; however, its cash position may not be sufficient to support its daily operations. While the Company believes in the viability of its strategy to generate sufficient revenues and ~~transactions~~in ~~have~~its ~~been~~ability ~~eliminated~~to raise additional funds, there can be no assurances to that effect. The ability of the Company to continue as a going concern is dependent upon the Company’s ability to further implement its business plan, generate sufficient revenue and in its ability to raise additional funds.

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

~~The Company follows paragraph 825~~F-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:8

Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3		Pricing inputs that are generally observable inputs and not corroborated by market data.

Note 4 – Stockholders' Equity (Deficit)

Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.Shares Authorized

~~F-6~~Upon formation, the total number of shares of all classes of stock which the Company is authorized to issue is One Hundred and one Million (101,000,000) shares of which One Million (1,000,000) shares shall be Preferred Stock, par value $0.00001 per share, and One Hundred Million (100,000,000) shares shall be Common Stock, par value $0.00001 per share.

The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.Common Stock

~~The~~On June ~~carrying~~24, ~~amounts~~2016, of the Company’s ~~financial~~entered ~~assets~~into a consulting agreement with Bright Light Marketing and ~~liabilities~~issued 100,000 ~~such~~shares asof ~~cash,~~its ~~accounts~~common stock ~~receivable,~~in ~~prepaid~~exchange ~~expenses,~~for ~~accounts~~services ~~payable,~~valued ~~accrued~~at ~~expenses~~$25,000. ~~customer~~The ~~deposits~~total ~~and~~value ~~sales~~of ~~tax~~shares ~~payable~~issued ~~approximate~~is ~~their~~going ~~fair~~to ~~values~~be ~~because~~recognized ofover the ~~short~~period ~~maturity~~of one years. As of ~~these~~September ~~instruments~~30, 2016, $6,348 stock based compensation expense has been recognized.

~~Transactions~~On July ~~involving~~10, ~~related~~2016, ~~parties~~the ~~cannot~~Company beissued ~~presumed~~15,000,000 toshares beof ~~carried~~its ~~out~~common onstock anto ~~arm's~~Mr. Ying-~~length~~Chien ~~basis,~~Lin asfor ~~the~~services ~~requisite conditions~~ of ~~competitive,~~being ~~free-market~~a ~~dealings~~Director and ~~may~~Chairman ~~not~~of ~~exist.~~the ~~Representations~~Board ~~about~~valued ~~transactions~~at ~~with related parties~~$150,000. ifThe ~~made,~~total ~~shall~~value ~~not~~of ~~imply~~shares ~~that~~issued ~~the~~is ~~related~~going ~~party~~to ~~transactions~~be ~~were~~recognized ~~consummated~~over onthe ~~terms~~period ~~equivalent~~of tofive years. ~~those~~As ~~that~~of ~~prevail~~September in30, ~~arm's-length~~2016, ~~transactions~~$6,736 ~~unless~~stock ~~such~~based ~~representations~~compensation ~~can~~expense behas ~~substantiated~~been recognized.

~~Cash~~On July ~~Equivalents~~10, 2016, the Company issued 10,000,000 shares of its common stock to Mr. Ming-Shu Tsai for services of being a Director of the Board valued at $100,000. The total value of shares issued is going to be recognized over the period of five years. As of September 30, 2016, $4,491 stock based compensation expense has been recognized.

~~The~~On July 14, 2016, the Company ~~considers~~entered ~~all~~into ~~highly~~a ~~liquid~~consulting ~~investments~~agreement with ~~maturities~~Chronos Investments Ltd for the term of ~~three~~twelve months. orUnder the ~~less~~Agreement, at the ~~time~~Company issued 2,500,000 shares of ~~purchase~~its common stock in exchange for services valued at $25,000 to bemake ~~cash~~better strategic ~~equivalents~~decisions in corporate performance, value creating, macro economical forces and global & local markets. The $25,000 shares issued is recognized as stock based compensation upon issuance.

~~Related~~On July ~~Parties~~14, 2016, the Company entered into a consulting agreement with Cygnus Management Ltd for the term of twelve months. Under the Agreement, the Company issued 2,500,000 shares of its common stock in exchange for services valued at $25,000 in assisting clients to best benefit from M&A or improving operating and financial efficiency. The $25,000 shares issued is recognized as stock based compensation upon issuance.

~~The~~On July 15, 2016, the Company ~~follows~~entered ~~subtopic~~into ~~850-10~~a ofconsulting ~~the~~agreement ~~FASB~~with ~~Accounting~~Silverciti ~~Standards~~Group ~~Codification~~Ltd for the ~~identification~~term of ~~related~~twelve ~~parties~~months. ~~and~~Under the ~~disclosure~~Agreement, the Company issued 2,500,000 shares of ~~related~~its ~~party~~common ~~transactions~~stock in exchange for services valued at $25,000 in asset management. The $25,000 shares issued is recognized as stock based compensation upon issuance.

~~Pursuant to Section 850~~F-10-20 the related parties include a. affiliates of the Company (“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); 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.9

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~~Note 5 ~~nature~~– ofRelated ~~the~~Party 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.Transactions

~~Commitment and Contingencies~~Related Parties

~~The~~Related parties ~~Company~~with ~~follows~~whom ~~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~~had ~~which~~transactions 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-~~:

F-7

Related Parties	Relationship	Related Party Transactions	Business Purpose of transactions
Management and significant stockholders
Tiffany Aguayo	President, CEO and Significant shareholder (Until July 5, 2016)	(i) Advances to the Company, (ii) Office space at no cost	(i) Working capital, (ii) Cost is nominal.

Ming-Shu Tsai	CEO, Director and Significant shareholder	Advances to the Company	Working capital

Ying-Chien Lin	Chairman and Director	Office space at approximately $1,300 per month	Office space

~~asserted~~Advances from ~~claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or un~~Related-~~asserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.~~Parties

IfFrom time ~~the~~to ~~assessment~~time, ~~of a contingency indicates that it is probable that a material loss has been incurred and~~ the ~~amount~~stockholder of the ~~liability~~Company ~~can~~advances befunds ~~estimated,~~to ~~then~~ the ~~estimated liability would be accrued in the~~ Company’s ~~consolidated~~for ~~financial~~working ~~statements. If~~capital the assessment indicates that a potential 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 disclosedpurpose.

~~Loss~~The former ~~contingencies~~president, ~~considered~~Co-CEO ~~remote~~and ~~are~~significant ~~generally~~stockholder ~~not~~of ~~disclosed~~the ~~unless~~Company, ~~they~~Tiffany ~~involve~~Aguayo, ~~guarantees~~was due $15,216 inand ~~which~~$54,800 ~~case~~as of September 30, 2016 and June 30, 2016 from advances made on behalf of the ~~guarantees~~Company. ~~would~~During the three months ended September 30, 2016, the Company borrowed additional $416 from her, and assigned $40,000 of the debt due to her to Growth Point Advisor, an unrelated third party, leaving the ending balance as of September 30, 2016 to be ~~disclosed~~$15,216.

~~Revenue~~The current ~~Recognition~~CEO and significant stockholder of the Company, Ming-Shu Tsai has advanced the Company $25,791 as of September 30, 2016. The note was denominated in Hong Kong dollar for 200,000.

The above ~~Company~~advances ~~follows~~from ~~paragraph~~both ~~605~~Co-~~10-S99-1~~CEOs of the FASB Accounting Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The Company considers revenue realized or realizable and earned when all of the following criteria are ~~met: (i) persuasive evidence of an arrangement exists~~unsecured, ~~(ii)~~non-interest ~~the~~bearing ~~product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable,~~ and ~~(iv)~~due ~~collectability~~on ~~is reasonably assured~~demand.

~~Deferred Tax Assets and Income Tax Provision~~Office Space

~~The~~Our principal ~~Company~~place ~~was~~of abusiness ~~Subchapter~~and Scorporate ~~corporation,~~offices ~~until~~are ~~July~~located ~~17,~~at ~~2014~~1/F ~~during~~No. ~~which~~103 ~~time~~Xin ~~the~~Yi ~~Company~~Road, ~~was~~Lu ~~treated~~Zhou asDistrict, aXin ~~pass~~Bei, ~~through entity for federal income tax purposes~~Taiwan. ~~Under~~ The ~~Subchapter~~office Sspace ofagreement ~~the~~was ~~Internal~~entered ~~Revenue~~into ~~Code~~by ~~stockholder of an S corporation are taxed separately on their distributive share of~~ the ~~S corporation~~Company’s ~~income~~Chairman ~~whether~~for orthe ~~not~~Company ~~that~~at ~~income~~a israte ~~actually~~of ~~distributed~~approximately $1,300 per month.

~~Effective July 18, 2014, the Company accounts for income taxes under Section 740-10-30~~ Sale of ~~the~~Shares ~~FASB Accounting Standards Codification. Deferred income tax assets~~ and ~~liabilities~~Change ~~are determined based upon differences between the financial reporting and tax bases~~ of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the statements of operations in the period that includes the enactment date.Control

~~The~~On July ~~Company~~5, ~~adopted~~2016, ~~section~~Tiffany ~~740-10-25~~Aguayo, of the ~~FASB~~majority ~~Accounting~~shareholder, ~~Standards~~owning ~~Codification~~approximately ~~(“Section 740-10-25”)~~76.9% ~~Section~~of ~~740-10-25 addresses~~ the ~~determination~~total ofissued ~~whether~~and ~~tax~~outstanding ~~benefits~~shares of ~~claimed~~SWTS, orentered ~~expected~~into totwo beseparate ~~claimed~~Stock onPurchase aAgreements ~~tax~~for ~~return should be recorded in~~ the ~~financial~~sale ~~statements. Under~~of ~~Section 740-10-25~~13,000,000 ~~the~~and ~~Company~~3,000,000 ~~may~~shares ~~recognize~~of ~~the~~SWTS ~~tax~~common ~~benefit~~stock equivalent ~~from~~to anher ~~uncertain~~complete ~~tax~~ownership ~~position~~of ~~only~~SWTS ifwith itYing-Chien isLin ~~more~~and ~~likely~~Lynx ~~than~~Consulting ~~not~~Group ~~that~~Ltd ~~the tax position will be sustained on examination by the taxing authorities~~(“Lynx”), ~~based~~respectively. Pursuant onto the ~~technical~~execution ~~merits~~ of the ~~position. The~~Stock ~~tax~~Purchase ~~benefits~~Agreements, ~~recognized~~Mr. inLin ~~the~~and ~~financial~~Lynx ~~statements~~owned ~~from~~approximately ~~such~~62.5% aand ~~position~~14.4% ~~should~~of ~~be measured based on~~ the ~~largest~~total voting ~~benefit~~rights ~~that has a greater than fifty percent (50%) likelihood~~ of ~~being realized upon ultimate settlement. Section 740-10-25 also provides guidance on de-recognition~~SWTS, ~~classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures~~respectively.

~~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~~F-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.10

~~Management~~Note 6 ~~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 Debt

~~F-8~~Convertible Short Term Debt

~~taxes~~On July ~~have~~5, ~~been~~2016, Tiffany Aguayo, owning approximately 85.8% of the total liabilities as of June 30, 2016, entered into a Debt Assignment Agreement and sold $40,000 of the outstanding debt from advances made ~~for~~on ~~all~~behalf ~~years~~of the Company to Growth Point Advisors Ltd. IfPursuant to ~~actual~~this ~~taxable~~Agreement, ~~income~~the Company entered into a Convertible Promissory Note (the “Note”) with Growth Point Advisors Ltd. to replace the Debt Assignment Agreement. The Note bears an interest rate of 8% per annum, due on July 4 th 2017, and has a conversion feature allowing conversion by ~~tax~~giving ~~jurisdiction~~five ~~varies~~days’ ~~from~~notice ~~estimates~~to the Company to convert the debt into the Company’s common shares at a rate of $0.002 per share. As part of the modification, ~~additional~~the ~~allowances~~Company oranalyzed ~~reversals~~the note and determined that the change in term did qualify as a debt extinguishment under ASC 470-50. Therefore a Beneficial Conversion Feature value of ~~reserves~~this ~~may~~convertible promissory note has been calculated to be ~~necessary~~$40,000 and the amortization of the debt discount for this period is $9,667.

~~Earnings~~Short Term ~~per Share~~Debt

~~Earnings~~Arc Capital ~~per~~Ltd. ~~share~~has ~~("EPS")~~advanced is the ~~amount~~Company ofa ~~earnings~~total ~~attributable to each share~~ of ~~common stock. For convenience~~$15,990 the term is used to refer to either earnings or loss per share. EPS is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16 Basic EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period. Income available to common stockholders shall be computed by deducting both the dividends declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period ~~on cumulative preferred stock (whether or not earned)~~ from ~~income~~July ~~from~~1, ~~continuing~~2016 ~~operations~~to ~~(if~~September ~~that~~30, ~~amount~~2016. ~~appears~~This inloan ~~the~~currently bears ~~income~~no ~~statement)~~interest and ~~also~~is ~~from~~due ~~net~~upon ~~income~~demand. The ~~computation~~Company ~~of diluted EPS~~ is ~~similar~~currently tounder ~~the~~negotiations ~~computation~~with ofArc ~~basic~~Capital ~~EPS~~Ltd. ~~except that the denominator is increased~~ to ~~include~~determine the ~~number~~ terms of ~~additional~~this ~~common~~loan ~~shares~~ that ~~would~~shall ~~have~~be ~~been~~effective ~~outstanding~~once ifit ~~the~~has ~~dilutive~~been ~~potential~~documented ~~common~~and ~~shares~~signed ~~had~~by ~~been~~both ~~issued~~Arc ~~during~~Capital ~~the~~Ltd. ~~period~~and ~~to reflect~~ the ~~potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options or warrants~~Company.

~~Pursuant~~Growth Point toAdvisors ~~ASC Paragraphs 260-10-45-45-21 through 260-10-45-45-23 Diluted EPS shall be based on the most advantageous conversion rate or exercise price from the standpoint of the security holder~~Ltd. ~~The~~ ~~dilutive~~has ~~effect~~advanced ~~of outstanding call options and warrants (and their equivalents) issued by~~ the ~~reporting~~Company ~~entity~~a ~~shall~~total ~~be reflected in diluted EPS by application~~ of ~~the~~$6,530 ~~treasury~~for ~~stock method unless~~ the ~~provisions~~period offrom ~~paragraphs~~July ~~260-10-45-35~~1, ~~through~~2016 ~~45-36 and 260-10-55-8 through 55-11 require that another method be applied. Equivalents of options and warrants include non-vested stock granted~~ to ~~employees,~~September ~~stock purchase contracts~~30, ~~and partially paid stock subscriptions (see paragraph 260–10–55–23)~~2016. ~~Anti-dilutive~~This ~~contracts,~~loan currently ~~such~~bears asno ~~purchased~~interest ~~put options~~ and ~~purchased~~is ~~call~~due ~~options,~~upon ~~shall be excluded from diluted EPS~~demand. ~~Under~~ ~~the~~The ~~treasury~~Company ~~stock~~is ~~method:~~currently ~~a. Exercise~~under ofnegotiations ~~options~~with ~~and~~Growth ~~warrants~~Point ~~shall~~Advisors beLtd. to ~~assumed~~determine at the ~~beginning~~terms of ~~the~~this ~~period~~loan ~~(or~~that ~~at time of issuance, if later) and common shares~~ shall be ~~assumed~~effective toonce beit ~~issued.~~has ~~b. The~~been ~~proceeds~~documented ~~from~~and ~~exercise~~signed ~~shall~~by beboth ~~assumed~~Growth toPoint ~~be used to purchase common stock at the average market price during the period~~Advisors Ltd. ~~(See paragraphs 260-10-45-29~~ and ~~260-10-55-4 through 55-5.) c. The incremental shares (~~the ~~difference between the number of shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation~~Company.

~~There~~Chronos Investments ~~were~~Ltd. nohas ~~potentially~~advanced ~~dilutive~~the ~~common~~Company ~~shares~~a ~~outstanding~~total of $575 for the ~~reporting~~ period ~~ended~~from ~~April~~July 1, 2016 to September 30, 2016. This loan currently bears no interest and ~~2015~~is due upon demand. The Company is currently under negotiations with Chronos Investments Ltd. to determine the terms of this loan that shall be effective once it has been documented and signed by both Chronos Investments Ltd. and the Company.

~~Cash~~Note 7 ~~Flows~~– ~~Reporting~~Subsequent Event

~~The~~On November ~~Company~~2, ~~adopted~~2016, ~~paragraph 230-10-45-24 of~~ the ~~FASB~~Company ~~Accounting~~entered ~~Standards~~into ~~Codification~~a ~~for~~Debt ~~cash~~Agreement ~~flows~~with ~~reporting,~~Arc ~~classifies~~Capital ~~cash~~Ltd. ~~receipts~~for ~~and~~a ~~payments~~total ~~according~~amount toof ~~whether they stem from operating~~$15,900 ~~investing,~~that orwas ~~financing~~advanced on ~~activities~~behalf ~~and provides definitions~~ of ~~each category, and uses~~ the ~~indirect~~Company ~~or reconciliation method (“Indirect method”) as defined~~ by ~~paragraph~~Arc ~~230-10-45-25~~Capital ofLtd. for the ~~FASB~~period ~~Accounting Standards Codification to report net cash flow~~ from ~~operating~~July ~~activities~~1, by2016 ~~adjusting net income~~ to ~~reconcile~~September it30, 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 payments2016. The ~~Company~~Debt ~~reports~~Agreement ~~the~~bears an ~~reporting~~interest ~~currency equivalent of foreign currency cash flows, using the current exchange~~ rate ~~at the time~~ of ~~the~~6% ~~cash~~per ~~flows~~annum and ~~the~~is ~~effect~~due ~~of exchange rate changes~~ on ~~cash~~November 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~~2017.

~~Subsequent~~On November ~~Events~~2, 2016, the Company entered into a Debt Agreement with Growth Point Advisors Ltd. for a total amount of $6,530 that was advanced on behalf of the Company by Growth Point Advisors Ltd. for the period from July 1, 2016 to September 30, 2016. The Debt Agreement bears an interest rate of 6% per annum and is due on November 1, 2017.

~~The~~On November ~~Company~~2, ~~follows~~2016, the ~~guidance~~Company inentered ~~Section~~into ~~855-10-50~~a ofDebt ~~the~~Agreement ~~FASB~~with ~~Accounting~~Chronos ~~Standards~~Investments ~~Codification~~Ltd. for ~~the~~a ~~disclosure~~total amount of ~~subsequent~~$575 ~~events.~~that ~~The~~was advanced on behalf of the Company ~~will~~by ~~evaluate~~Chronos ~~subsequent~~Investments ~~events~~Ltd. ~~through~~for the ~~date~~period ~~when~~from ~~the financial~~July ~~statements~~1, ~~were~~2016 ~~issued~~to September 30, 2016. ~~Pursuant~~ toThe ~~ASU~~Debt Agreement ~~2010-09~~bears an interest rate of ~~the~~6% ~~FASB~~per ~~Accounting~~annum ~~Standards~~and ~~Codification,~~is ~~the~~due ~~Company~~on November 1, 2017.

F-911

asItem 2. anManagement’s ~~SEC~~Discussion ~~filer~~and ~~considers~~Analysis ~~its~~of ~~financial~~Financial ~~statements~~Condition ~~issued~~and ~~when~~Results ~~they~~of ~~are widely distributed to users, such as through filing them on EDGAR~~Operations.

~~Recently~~The information ~~Issued~~set ~~Accounting~~forth ~~Pronouncements~~in this Management's Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”) contains certain “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, Section 21E of the Securities Exchange Act of 1934, as amended, and the Private Securities Litigation Reform Act of 1995, including, among others (i) expected changes in our revenue and profitability, (ii) prospective business opportunities and (iii) our strategy for financing our business. Forward-looking statements are statements other than historical information or statements of current condition. Some forward-looking statements may be identified by use of terms such as “believes”, “anticipates”, “intends” or “expects”. These forward-looking statements relate to our plans, liquidity, ability to complete financing and purchase capital expenditures, growth of our business including entering into future agreements with companies, and plans to successfully develop and obtain approval to market our product. We have based these forward-looking statements largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy and financial needs.

InAlthough we ~~May~~believe ~~2014,~~that our expectations with respect to the ~~FASB~~forward-looking ~~issued~~statements are based upon reasonable assumptions within the bounds ~~FASB~~of ~~Accounting~~our ~~Standards~~knowledge ~~Update~~of ~~No.~~our ~~2014-09~~business ~~“Revenue~~and ~~from~~operations, ~~Contracts~~in ~~with~~light ~~Customers~~of ~~(Topic~~the ~~606)”~~risks ~~(“ASU~~and ~~2014~~uncertainties inherent in all future projections, the inclusion of forward-~~09”)~~looking statements in this Quarterly Report should not be regarded as a representation by us or any other person that our objectives or plans will be achieved.

~~This~~We assume ~~guidance~~no ~~amends~~obligation ~~the~~to ~~existing~~update ~~FASB~~these ~~Accounting~~forward-looking ~~Standards~~statements ~~Codification, creating a new Topic 606, Revenue from Contracts with Customer. The core principle of the guidance is that an entity should recognize revenue~~ to ~~depict~~reflect ~~the~~actual ~~transfer~~results ~~of promised goods~~ or ~~services~~changes ~~to customers~~ in anfactors ~~amount~~or ~~that~~assumptions affecting ~~reflects~~forward-looking ~~the consideration to which the entity expects to be entitled in exchange for those goods or services~~statements.

ToOur revenues ~~achieve~~and ~~that~~results ~~core~~of ~~principle~~operations could differ materially from those projected in the forward-looking statements as a result of numerous factors, anincluding, ~~entity~~but ~~should~~not ~~apply~~limited to, the following ~~steps~~: the risk of significant natural disaster, the inability of our company to insure against certain risks, inflationary and deflationary conditions and cycles, currency exchange rates, and changing government regulations domestically and internationally affecting our products and businesses.

1You should read the following discussion and analysis in conjunction with the Financial Statements and Notes attached hereto, and the other financial data appearing elsewhere in this Quarterly Report.

~~Identify~~US Dollars ~~the~~are ~~contract(s)~~denoted ~~with~~herein ~~the~~by ~~customer~~“USD”, "$" and "dollars".

2.Overview

~~Identify~~The Company is engaged in the ~~performance~~touchscreen ~~obligations~~industry through its Hong Kong subsidiary, incorporated on August 18, 2016, specializing in the ~~contract~~design and trading of touchscreen products and services. We also operate a bakery based in California, specializing in freshly-made cakes and cupcakes and also offering other baked goods, as well as hot and cold beverages. On July 18, 2014, we completed a share exchange whereby we acquired all of the issued and outstanding shares of common stock of Sweets & Treats CA. Sweets & Treats CA became our wholly-owned subsidiary and we have operated our business through Sweets & Treats CA since the Share Exchange.

3We currently market our touchscreen products primarily through personal referrals, and the baking products primarily through our website, social media and personal referrals. Our plan for the next twelve months calls for reviewing the company’s bakery business and development of the touchscreen business. We anticipate that the cost for developing our touchscreen business will be approximately $250,000. Despite our plan, we currently have no commitments for any financing and cannot provide assurance that we will realize this goal.

~~Determine the transaction price~~Recent Development

On July 5, 2016, Tiffany Aguayo, the majority shareholder, owning approximately 76.9% of the total issued and outstanding shares of SWTS, entered into two separate Stock Purchase Agreements for the sale of 13,000,000 and 3,000,000 shares of SWTS common stock equivalent to her complete ownership of SWTS with Ying-Chien Lin and Lynx Consulting Group Ltd (“Lynx”), respectively. Pursuant to the execution of the Stock Purchase Agreements, Mr. Lin and Lynx owned approximately 62.5% and 14.4% of the total voting rights of SWTS, respectively.

~~Allocate~~On July ~~the~~7, ~~transaction~~2016, ~~price~~Mr. toLin ~~the~~was ~~performance~~elected ~~obligations~~as inChairman ~~the~~and ~~contract~~director, and Mr. Ming-Shu Tsai was elected as director and Co-CEO with Tiffany Aguayo.

5On August 10, 2016, the Company's Board of Directors approved a change in its Fiscal Year from July 31 to June 30 to be more efficient for administrative purposes. The change in fiscal year became effective for the Company's 2016 fiscal year which began July 1, 2015 and ended June 30, 2016.

~~Recognize~~ On August ~~revenue~~23, ~~when~~2016, the Company filed with the Secretary of State of Delaware an Amended and Restated Certificate of Incorporation in which the Company confirmed its name change to Atlas Technology International, Inc. and set forth therein the designations for the Series A, B and C Preferred Stock (orthe ~~as)~~bylaws of the ~~entity~~Company ~~satisfies~~were anot ~~performance~~amended ~~obligations~~to reflect the Certificate of Designations for the Series A, B and C Preferred Stock).

~~The~~On September ~~ASU~~30, ~~also~~2016, ~~provides~~Tiffany ~~guidance~~Aguayo onresigned ~~disclosures~~from ~~that~~all ~~should~~of beher ~~provided~~positions towith ~~enable~~the ~~financial~~Atlas ~~statement~~Technology ~~users~~International, toInc. ~~understand~~ (the ~~nature,~~"Company"); namely: ~~amount,~~Co-Chief ~~timing,~~Executive Officer; Chief Financial Officer; President and ~~uncertainty~~Director. ofMs. ~~revenue~~Aguayo’s ~~recognition~~resignation is based solely on personal reasons and ~~cash~~is ~~flows~~not ~~arising~~the ~~from~~result ~~contracts~~of any disagreement with ~~customers~~the Company on any matter relating to its operation, policies (including accounting or financial policies) or practices. ~~Qualitative~~ ~~and~~The ~~quantitative~~board ~~information~~of directors is ~~required~~now ~~about~~comprised of the ~~following:~~two remaining members. Concurrent with Ms. Aguayo’s resignation, the board of directors appointed Jing Zhou and Yi An Chen as Chief Finance Officer and Chief Technology Officer, respectively.

1.14

~~Contracts with customers – including revenue and impairments recognized, disaggregation~~ Plan of ~~revenue, and information about contract balances and performance obligations (including the transaction price allocated to the remaining performance obligations)~~Operations

2Our goal is to maintain the quality of our products and to build a sufficient customer base for the design and selling of touchscreen products. We anticipate the cost for developing our touchscreen business will be approximately $500,000 within the next 12 months. We have not commitments for any financing and cannot provide assurance that we will realize this goal.

~~Significant~~If we ~~judgments~~are ~~and~~unable ~~changes~~to inbuild ~~judgments –~~a ~~determining~~sustainable ~~the~~customer ~~timing~~base, ofwe ~~satisfaction~~will ofcease ~~performance~~our ~~obligations~~development ~~(over~~and/or ~~time~~marketing oroperations atuntil awe ~~point~~raise money. Attempting to raise capital after failing in ~~time)~~any phase of our development plan could be difficult. As such, ~~and~~if ~~determining~~we ~~the~~cannot ~~transaction~~secure additional ~~price~~proceeds we will have to cease operations and ~~amounts~~investors ~~allocated~~would lose their entire investment. We intend to ~~performance~~raise ~~obligations~~additional capital through private placements, but there is no assurance that we will be able to achieve any capital-raising. If we need additional cash but are unable to raise it, we will either suspend marketing operations until we do raise the cash, or cease operations entirely. Other than as described in this paragraph, we have no other financing plans.

3.Results of Operations - Three Months Ended September 30, 2016 Compared to Three Months Ended October 31, 2015

~~Assets~~We generated ~~recognized~~revenue of $235,971 and $0 for the three months ended September 30, 2016 and October 31, 2015, respectively. The increase in revenue is mainly attributed to the Company’s entry into the touchscreen industry business. The Company has received orders from one (1) customer for the ~~costs~~production of touchscreens per their requirements. The Company designed, located manufacturer and supplier of raw materials, quality checked the products and arranged the delivery of the touchscreen products to ~~obtain~~the orcustomers. Cost ~~fulfill~~of sales were related mainly to the raw material cost and the manufacturing fees of the touchscreens. We incurred operating expenses of $169,630 and $2,065 for the three months ended September 30, 2016 and October 31, 2015, respectively. The increase is mainly due to the engagement of consultants for services to be provided, engagement of employees, and professional services provided. We incurred R&D expenses of $27,729 and $0 for the three months ended September 30, 2016 and October 31, 2015, respectively. The increase is due to the Company’s entry into the touchscreen industry to develop touchscreens that meet client requirements. We incurred interest expense of $10,407 and $0 for the three months ended September 30, 2016 and October 31, 2015, respectively. The increase is due to the assignment of non-interest bearing debt from a ~~contract~~related party and pursuant to that assignment the Company entered into a convertible promissory note bearing interest with the new debt holder which has beneficial conversion feature. We had a net loss of $103,290 and $2,065 for the three months ended September 30, 2016 and October 31, 2015, respectively.

~~ASU~~Liquidity and ~~2014-09~~Capital ~~is effective for periods beginning after December 15, 2016, including interim reporting periods within that reporting period for all public entities. Early application is not permitted.~~Resources

InAs of ~~August~~September ~~2014~~30, ~~the~~2016, ~~FASB~~we ~~issued~~had ~~the~~total ~~FASB~~assets ~~Accounting~~of ~~Standards~~$267,341, ~~Update~~mainly Noin accounts receivable. ~~2014-15~~Our ~~“Presentation~~liabilities as of ~~Financial~~September ~~Statements—Going~~30, ~~Concern~~2016 were ~~(Subtopic~~$318,252, ~~205-40):~~which ~~Disclosure~~comprised of ~~Uncertainties~~$183,210 ~~about~~in anaccounts ~~Entity’s~~payable, ~~Ability~~$30,940 toin ~~Continue~~accrued asexpenses and $73,769 in loans. As of September 30, 2016, we had a ~~Going~~working ~~Concern~~capital ~~(“ASU~~deficit ~~2014-15”)~~of $20,578.

InThe following ~~connection~~is with preparing financial statements for each annual and interim reporting period, an entity’s management should evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a ~~going~~summary ~~concern~~of ~~within~~our ~~one~~cash ~~year~~flows ~~after~~provided ~~the~~by ~~date that the financial statements are issued~~ (orused ~~within one year after the date that the financial statements are available to be issued when applicable~~in). Management’s evaluation should be based on relevant conditions and events that are known and reasonably knowable at the date that the financial statements are issued (or at the date that the financial statements are available to be issued when applicable). Substantial doubt about an entity’s ability to continue as a going concern exists when relevant conditions and eventsoperating, ~~considered in the aggregate~~investing, ~~indicate~~and ~~that~~financing itactivities isfor ~~probable that~~ the three months ~~entity~~ended ~~will~~September be unable to meet its obligations as they become due within one year after the date that the financial statements are issued (or available to be issued). The term probable is used consistently with its use in Topic 45030, ~~Contingencies.~~2016:

When management identifies conditions or events that raise substantial doubt about an entity’s ability to continue as a going concern, management should consider whether its plans that are intended to mitigate those relevant conditions or events will alleviate the substantial doubt. The mitigating effect of management’s plans should be considered only to the extent that (1) it is probable that the plans will be effectively implemented and, if so, (2) it is

September 30, 2016		For the Three Months Ended
Net Cash (Used in) Operating Activities	$	(46,036	)
Net Cash used in Investing Activities		—
Net Cash Provided by Financing Activities		49,302
Net (Decrease) Increase in Cash and Cash Equivalents		3,266

~~F-10~~For the three months ended September 30, 2016, we had used $46,036 for operating activities and financing activities provided $49,302. We had a net increase of $3,266 for the three months ended September 30, 2016.

~~probable~~We are ~~that~~dependent on the ~~plans~~receipt of capital investment or other financing to fund our ongoing operations and to execute our business plan. If we are unable to raise additional cash, we will ~~mitigate~~either ~~the~~have ~~conditions~~to suspend or ~~events~~cease ~~that~~our expansion plans entirely. If we are not successful in generating sufficient revenue and cannot raise ~~substantial~~sufficient ~~doubt~~funds, ~~about~~we ~~the~~may ~~entity’s~~be ~~ability~~forced to ~~continue~~cease asoperations. aIf ~~going~~that is ~~concern~~the case, we will look for possible merger candidate or another suitable company to possibly acquire us.

If conditions or events raise substantial doubt about an entity’s ability to continue as a going concern, but the substantial doubt is alleviated as a result of consideration of management’s plans, the entity should disclose information that enables users of the financial statements to understand all of the following (or refer to similar information disclosed elsewhere in the footnotes):Going Concern

Our consolidated financial statements have been prepared assuming that we will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

~~Principal conditions or events that raised substantial doubt about the entity’s ability to continue as a going concern (before consideration of management’s plans)~~15

bAs reflected in the accompanying consolidated financial statements, we had an accumulated deficit at September 30, 2016, a net loss and net cash received in operating activities for the reporting period then ended. These factors raise substantial doubt from our auditor about our ability to continue as a going concern.

~~Management’s~~We are ~~evaluation~~attempting ofto generate sufficient revenue; however, its cash position may not be sufficient to support our daily operations. While we believe in the ~~significance~~viability of ~~those~~our ~~conditions~~strategy orto ~~events~~generate sufficient revenues and in ~~relation~~our ability to ~~the~~raise ~~entity’s~~additional funds, there can be no assurances to that effect. The ability of our company to ~~meet~~continue as a going concern is dependent upon our ability to further implement its ~~obligations~~business plan, generate sufficient revenue and in our ability to raise additional funds.

c.Critical Accounting Policies and Estimates

~~Management’s~~Basis of ~~plans that alleviated substantial doubt about the entity’s ability to continue as a going concern.~~Presentation

IfOur financial ~~conditions~~statements orhave ~~events~~been ~~raise~~prepared ~~substantial~~in ~~doubt~~accordance ~~about~~with anaccounting ~~entity’s~~principles ~~ability~~generally toaccepted ~~continue~~in asthe aUnited ~~going~~States ~~concern~~of America (“U.S. GAAP”) for the interim financial information, and ~~substantial~~with ~~doubt~~the isrules ~~not~~and ~~alleviated~~regulations ~~after~~of ~~consideration~~the ofUnited ~~management’s~~States ~~plans,~~Securities and anExchange ~~entity~~Commission ~~should~~(“SEC”) ~~include~~to aForm ~~statement~~10-Q inand ~~the~~Article ~~footnotes~~8 ~~indicating~~of ~~that~~Regulation ~~there~~S-X. isAccordingly, ~~substantial~~they ~~doubt~~do ~~about~~not ~~the~~include ~~entity’s~~all of ~~ability~~the toinformation ~~continue~~and asfootnotes arequired ~~going~~by ~~concern~~U.S. ~~within~~GAAP ~~one~~for ~~year~~complete ~~after~~financial ~~the~~statements. ~~date~~The ~~that~~unaudited ~~the~~interim financial statements furnished ~~are~~reflect ~~issued~~all adjustments (orconsisting ~~available~~of tonormal berecurring ~~issued~~accruals). ~~Additionally~~which are, in the ~~entity~~opinion ~~should~~of ~~disclose~~management, ~~information~~necessary to ~~that~~a ~~enables~~fair ~~users~~statement of the results for the interim period presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements toshould ~~understand~~be ~~all~~read in conjunction with the audited financial statements of our company for the ~~following:~~reporting period ended June 30, 2016 and notes thereto contained in our Registration Statement on Form S-1, of which was declared effective on June 5, 2015.

a.Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

~~Principal~~The preparation ~~conditions~~of orour ~~events~~financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that ~~raise~~affect ~~substantial~~the ~~doubt~~reported ~~about~~amounts of assets and liabilities and disclosure of contingent assets and liabilities at the ~~entity’~~date(s) ~~ability~~of tothe ~~continue~~financial asstatements aand ~~going~~the ~~concern~~reported amounts of revenues and expenses during the reporting period(s).

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. Our critical accounting estimates and assumptions affecting the financial statements were:

(iv) Assumption as a going concern: Management’s ~~evaluation~~assumes ofthat the ~~significance~~Company will continue as a going concern, which contemplates continuity of ~~those~~operations, ~~conditions~~realization orof ~~events~~assets, inand ~~relation~~liquidation toof ~~the~~liabilities ~~entity’s~~in ~~ability~~the tonormal ~~meet~~course ~~its~~of ~~obligations~~business.

c(v) Allowance for doubtful accounts: Management’s estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; and general economic conditions that may affect a client’s ability to pay. The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole.

(vi) Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s ~~plans~~net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that ~~are~~may ~~intended~~be tooffset ~~mitigate~~against future taxable income was not considered more likely than not and accordingly, the ~~conditions~~potential ortax ~~events~~benefits ~~that~~of ~~raise~~the ~~substantial~~net ~~doubt~~loss ~~about~~carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the ~~entity’s~~Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to ~~continue~~raise asadditional funds to support its daily operations by way of a ~~going~~public ~~concern~~or private offering, among other factors.

~~The~~These significant ~~amendments~~accounting inestimates ~~this~~or ~~Update~~assumptions ~~are~~bear ~~effective~~the ~~for~~risk of change due to the ~~annual~~fact ~~period~~that ~~ending~~there ~~after~~are ~~December~~uncertainties ~~15,~~attached to ~~2016~~these estimates or assumptions, and ~~for~~certain ~~annual~~estimates ~~periods~~or ~~and~~assumptions ~~interim~~are ~~periods~~difficult ~~thereafter.~~to ~~Early~~measure ~~application~~or ~~is permitted~~value.

InManagement bases ~~August~~its ~~2015,~~estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial ~~FASB~~statements ~~issued~~taken as a whole under the ~~FASB~~circumstances, ~~Accounting~~the ~~Standards~~results ~~Update~~of ~~No.~~which ~~2015-14~~form ~~“Revenue~~the ~~from~~basis ~~Contracts~~for ~~with~~making ~~Customers~~judgments ~~(Topic~~about the ~~606):~~carrying ~~Deferral~~values of ~~the~~assets ~~Effective~~and ~~Date”~~liabilities ~~(“ASU~~that ~~2015-14”)~~are not readily apparent from other sources.

~~The~~Management regularly ~~amendments~~evaluates ~~in this Update defer~~ the ~~effective~~key ~~date~~factors ofand ~~Update~~assumptions ~~2014-09~~used ~~for~~to ~~all~~develop ~~entities~~the byestimates ~~one~~utilizing ~~year.~~currently ~~Public~~available ~~business entities~~information, ~~certain~~changes in ~~not-for-profit~~facts ~~entities,~~ and ~~certain employee benefit plans should apply the guidance in Update 2014-09 to annual reporting periods beginning after December 15~~circumstances, ~~2017,~~historical ~~including~~experience ~~interim~~and ~~reporting~~reasonable ~~periods within that reporting period~~assumptions. ~~Earlier~~After ~~application~~such isevaluations, ~~permitted~~if ~~only~~deemed ~~as of annual reporting periods beginning after December 15~~appropriate, ~~2016,~~those estimates ~~including~~are ~~interim~~adjusted ~~reporting periods within that reporting period~~accordingly.

InActual results ~~February~~could ~~2016,~~differ the FASB issued ASU 2016-02 “Leases (Topic 842)” (“ASU 2016-02”). The FASB issued ASU 2016-02 to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. Under ASU 2016-02, a lessee will recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-to-use asset representing its right to use the underlying asset for the lease term. The recognition, measurement, and presentation of expenses and cash flows arising from athose ~~lease by a lessee have not significantly changed from current GAAP~~estimates. ASU 2016-02 retains a distinction between finance leases (i.e. capital leases under current GAAP) and operating leases. The classification criteria for distinguishing between finance leases and operating leases will be substantially similar to the classification criteria for distinguishing between capital leases and operating leases under current GAAP. The amendments of this ASU are effective for reporting periods beginning after December 15, 2018, with early adoption permitted. An entity will be required to recognize and measure leases at the beginning of the earliest period presented using a modified retrospective approach. Management is currently assessing the impact the adoption of ASU 2016-02 will have on its Financial Statements.

~~Management does not believe that any recently issued, but not yet effective accounting pronouncements, when adopted, will have a material effect on the accompanying financial statements.~~Cash Equivalents

~~F-11~~We consider all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

~~Note 3 – Going Concern~~16

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”).Revenue Recognition

~~The~~We recognize ~~Company’s~~revenue ~~consolidated~~when ~~financial~~it ~~statements~~is ~~have~~realized ~~been~~or ~~prepared~~realizable ~~assuming~~and ~~that~~earned. itWe ~~will~~consider ~~continue~~revenue asrealized aor ~~going~~realizable ~~concern,~~and ~~which~~earned ~~contemplates~~when ~~continuity~~ all of ~~operations,~~the ~~realization~~following criteria are met: (i) persuasive evidence of ~~assets~~an arrangement exists, ~~and~~(ii) ~~liquidation~~the ofproduct ~~liabilities~~has inbeen shipped or the services ~~normal~~have ~~course~~been ofrendered ~~business~~to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

AsFair Value ~~reflected~~of inFinancial the accompanying consolidated financial statements, the Company had an accumulated deficit at April 30, 2016, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern.Instruments

~~The~~We follow ~~Company~~paragraph is825-10-50-10 ~~attempting~~of tothe ~~generate~~FASB ~~sufficient~~Accounting ~~revenue;~~Standards ~~however,~~Codification for disclosures about fair value of its ~~cash~~financial instruments ~~position~~and ~~may~~paragraph ~~not~~82010-35-37 beof ~~sufficient~~the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure ~~support~~the fair value of its ~~daily~~financial ~~operations~~instruments. ~~While~~ ~~the~~Paragraph ~~Company~~###-##-#### ~~believes~~establishes a framework for measuring fair value in generally ~~the~~accepted ~~viability~~accounting ofprinciples ~~its~~(U.S. ~~strategy~~GAAP), toand ~~generate~~expands ~~sufficient~~disclosures ~~revenues~~about fair value measurements. To increase consistency and comparability in ~~its~~fair ~~ability~~value tomeasurements ~~raise~~and ~~additional~~related ~~funds~~disclosures, ~~there~~Paragraph ~~can~~820-10-35-37 beestablishes noa ~~assurances~~fair value hierarchy which prioritizes the inputs to ~~that~~valuation ~~effect~~techniques used to measure fair value into three (3) broad levels. The ~~ability~~fair ofvalue hierarchy gives the ~~Company~~highest priority to ~~continue~~quoted asprices a(unadjusted) ~~going~~in ~~concern~~active ismarkets ~~dependent~~for ~~upon~~identical ~~the~~assets ~~Company’s~~or ~~ability~~liabilities and the lowest priority to ~~further~~unobservable ~~implement~~inputs. ~~its~~The ~~business~~three ~~plan,~~(3) ~~generate~~levels ~~sufficient~~of ~~revenue~~fair ~~and~~value inhierarchy ~~its~~defined ~~ability~~by toParagraph ~~raise~~820-10-35-37 ~~additional~~are ~~funds.~~described below:

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 be unable to continue as a going concern.

Level 1	Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.

Level 2	Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.

Level 3	Pricing inputs that are generally observable inputs and not corroborated by market data.

~~Note~~Financial assets 4are –considered ~~Stockholders'~~Level ~~Equity~~3 ~~(Deficit)~~when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.

~~Shares~~The fair ~~Authorized~~value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.

~~Upon~~The carrying ~~formation~~amounts ~~the total number~~ of ~~shares~~our offinancial ~~all~~assets ~~classes of stock which the Company is authorized to issue is One Hundred~~ and ~~one Million (101~~liabilities,~~000,000)~~ ~~shares~~such ofas ~~which~~cash, ~~One~~accounts ~~Million (1~~receivable,~~000,000)~~ ~~shares~~prepaid ~~shall~~professional befees, ~~Preferred Stock~~accounts payable, ~~par~~accrued ~~value $0.00001 per share~~expenses, and ~~One~~customer ~~Hundred~~deposits ~~Million~~approximate ~~(100,000,000)~~their ~~shares~~fair ~~shall~~values bebecause ~~Common~~of ~~Stock,~~the ~~par~~short ~~value~~maturity ~~$0.00001~~of ~~per~~these ~~share~~instruments.

~~Common~~Transactions involving ~~Stock~~related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

~~Upon~~Off Balance ~~formation,~~Sheet ~~the Company issued 10,000,000 shares of common stock valued at $0.00001 per share or $100 to its President as founder’s shares which was recorded as compensation.~~Arrangements

OnWe do ~~July~~not ~~18,~~have ~~2014,~~any ~~the~~off-balance ~~Company~~sheet ~~issued~~arrangements ~~5,000,000~~that ~~shares~~have ofor ~~the~~are ~~newly~~reasonably ~~formed~~likely ~~corporation’s common stock~~ to ~~the~~have ~~President~~a ofcurrent ~~the~~or ~~Predecessor~~future ~~for~~effect ~~all~~on ofour ~~the~~financial condition, ~~Predecessor’s~~changes ~~issued~~in ~~and~~financial ~~outstanding~~condition, ~~capital~~sales ~~stock. No~~or ~~value~~expenses, ~~was~~results ~~given~~of tooperations, ~~the~~liquidity ~~stock~~or ~~issued~~capital ~~by the newly formed corporation. Therefore~~expenditures, ~~the~~or ~~common~~capital resources ~~shares~~that ~~were~~are ~~recorded~~material to ~~reflect~~an ~~the~~investment ~~$0.00001 par value and paid~~ in ~~capital~~our ~~was recorded as a negative amount of ($50)~~securities. ~~In other words, no net value was assigned to these shares.~~

~~From~~Item 3. ~~August~~Quantitative ~~25,~~and ~~2014~~Qualitative toDisclosures ~~October~~About ~~23,~~Market ~~2014, the Company issued 300,000 shares of its common stock in aggregate at $0~~Risk.~~10 per share, or $30,000 in cash.~~

OnNot applicable ~~March~~because ~~10,~~we ~~2016,~~are as a ~~condition~~smaller toreporting ~~a certain transaction involving the sale of controlling interest by Tiffany Aguayo, Company’s majority shareholder and officer, Ms~~company. Aguayo agreed to cancel 14,000,000 shares. Upon completion of the share cancellation, Ms. Aguayo beneficially held 1,000,000 shares of 1,300,000 total outstanding shares as of March 10, 2016, representing 76.92%. Also as a condition to the consummation of the transaction, the Company approved a 1 for 16 forward split. The transaction has not been consummated as of the date hereof. As a result of the share cancellation and the forward split, the Company currently has 20,800,000 shares of common stock outstanding, 16,000,000 of which are beneficially held by Ms. Aguayo.

~~F-12~~Item 4. Controls and Procedures.

~~Capital~~Disclosure Controls ~~Contribution~~and Procedures

~~The~~Pursuant to ~~Company~~Rule ~~applied~~13a-15(b) ~~paragraph~~under ~~505-10-S99-3~~the Securities Exchange Act of 1934 (“Exchange Act”), the ~~FASB~~Company ~~Accounting~~carried ~~Standards~~out ~~Codification~~an ~~(formerly~~evaluation, with ~~Topic~~the 4Bparticipation of the ~~Staff~~Company’s ~~Accounting~~management, ~~Bulletins~~including the Company’s Chief Executive Officer (“~~SAB~~CEO”) and Chief Financial Officer (“~~SAB~~CFO”) ~~Topic~~(the ~~4B”~~Company’s principal financial and accounting officer), ~~issued~~of bythe effectiveness of the ~~United~~Company’s ~~States~~disclosure ~~Securities~~controls and ~~Exchange~~procedures ~~Commission~~(as defined under Rule 13a-15(e) under the ~~“SEC”~~Exchange Act), as of the end of the period covered by ~~reclassifying~~this report. Based upon that evaluation, the ~~Predecessor~~Company’s ~~undistributed~~CEO ~~retained~~and ~~earnings~~CFO concluded that the Company’s disclosure controls and procedures are not effective as of ~~$942~~September at30. ~~July~~2016 ~~17,~~to ~~2014~~ensure that information required to ~~additional~~be ~~paid-~~disclosed by the Company in ~~capital~~the reports that the Company files or submits under the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure for the reason described below.

~~For~~Because of ~~the~~our ~~reporting~~limited ~~period~~operations, ~~ending~~we ~~July~~have ~~31,~~limited ~~2015,~~number ~~the~~of ~~President~~employees which prohibits a segregation of duties. In addition, ~~CEO~~we lack a formal audit committee with a financial expert. As we grow and ~~significant~~expand ~~stockholder~~our ~~contributed~~operations, ~~$50~~we will engage additional employees and experts as ~~capital~~needed. However, there can be no assurance that our operations will expand.

~~Note~~Changes in 5Internal –Control ~~Related~~Over ~~Party~~Financial ~~Transactions~~Reporting

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

~~Related parties with whom the Company had transactions are:~~17

~~Related~~PART II ~~Parties~~– ~~Relationship~~OTHER Related Party Transactions Business Purpose of transactions Management and significant stockholders Tiffany Aguayo President, CEO and Significant shareholder (i) Advances to the Company, (ii) Office space at no cost (i) Working capital, (ii) Cost is nominal.INFORMATION

~~Advances~~Item 1. ~~from~~Legal ~~President, CEO and Significant Stockholder~~Proceedings.

From time to time, we may become involved in various lawsuits and legal proceedings, which arise, in the ~~stockholder~~ordinary course of ~~the~~business. However, ~~Company~~litigation ~~advances~~is ~~funds~~subject to ~~the~~inherent ~~Company~~uncertainties, ~~for~~and ~~working~~an ~~capital~~adverse ~~purpose.~~result ~~Those~~in ~~advances~~these or other matters may arise from time to time that may harm our business. We are ~~unsecured,~~currently ~~non-interest~~not ~~bearing~~aware ~~and~~of ~~due~~any such legal proceedings or claims that we believe will have a material adverse effect on ~~demand~~our business, financial condition or operating results.

~~The~~Item 1A. ~~president,~~Risk ~~CEO and significant stockholder of the Company advanced $10,152 during the fiscal year ended July 31, 2015, none of which has been repaid~~Factors.

~~The~~Not required ~~president,~~for ~~CEO~~smaller ~~and~~reporting ~~significant stockholder of the Company advanced $52,015 during the interim period ended April 30, 2016, respectively, none of which has been repaid~~companies.

~~Free~~Item 2. ~~Office~~Unregistered ~~Space~~Sales of Equity Securities and Use of Proceeds.

~~The Company has been provided office space by its Chief Executive Officer at no cost~~None. ~~The management determined that such cost is nominal and did not recognize the rent expense in its financial statement.~~

~~Note~~Item 3. 6Defaults –Upon ~~Subsequent~~Senior ~~Events~~Securities.

~~The Company has evaluated all events that occur after the balance sheet date through the date when the financial statements were issued to determine if they must be reported~~None. ~~The Management of the Company determined that there were no reportable subsequent event(s) to be disclosed.~~

~~F-13~~Item 4. Mine Safety Disclosures.

~~Item 2~~Not applicable. ~~Management’s Discussion and Analysis of Financial Condition and Results of Operations.~~

The information set forth in this Management's Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”) contains certain “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, Section 21E of the Securities Exchange Act of 1934, as amended, and the Private Securities Litigation Reform Act of 1995, including, among others (i) expected changes in our revenue and profitability, (ii) prospective business opportunities and (iii) our strategy for financing our businessItem 5. ~~Forward-looking~~Other ~~statements are statements other than historical information or statements of current condition~~Information. Some forward-looking statements may be identified by use of terms such as “believes”, “anticipates”, “intends” or “expects”. These forward-looking statements relate to our plans, liquidity, ability to complete financing and purchase capital expenditures, growth of our business including entering into future agreements with companies, and plans to successfully develop and obtain approval to market our product. We have based these forward-looking statements largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results of operations, business strategy and financial needs.

Although we believe that our expectations with respect to the forward-looking statements are based upon reasonable assumptions within the bounds of our knowledge of our business and operations, in light of the risks and uncertainties inherent in all future projections, the inclusion of forward-looking statements in this Quarterly Report should not be regarded as a representation by us or any other person that our objectives or plans will be achievedNone.

WeItem 6. ~~assume no obligation to update these forward-looking statements to reflect actual results or changes in factors or assumptions affecting forward-looking statements~~Exhibits.

Our revenues and results of operations could differ materially from those projected in the forward-looking statements as a result of numerous factors, including, but not limited to, the following: the risk of significant natural disaster, the inability of the our company to insure against certain risks, inflationary and deflationary conditions and cycles, currency exchange rates, and changing government regulations domestically and internationally affecting our products and businesses.

Exhibit Number	Description
31.1	Certifications of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2	Certifications of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1+	Certifications of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2+	Certifications of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
101.INS*	XBRL Instance Document
101.SCH*	XBRL Taxonomy Extension Schema Document
101.CAL*	XBRL Taxonomy Extension Calculation Linkbase Document.
101.LAB*	XBRL Taxonomy Extension Label Linkbase Document.
101.PRE*	XBRL Taxonomy Extension Presentation Linkbase Document.
101.DEF*	XBRL Taxonomy Extension Definition Linkbase Document.

~~You~~+ In ~~should~~accordance ~~read the following discussion and analysis in conjunction~~ with the ~~Financial~~SEC ~~Statements~~Release ~~and~~33-8238, ~~Notes~~deemed ~~attached~~being ~~hereto,~~furnished and ~~the~~not ~~other~~filed. ~~financial~~* ~~data~~To ~~appearing~~be ~~elsewhere~~filed inby ~~this Quarterly Report~~amendment.

~~US Dollars are denoted herein by “USD”, "$" and "dollars".~~18

~~Overview~~SIGNATURES

~~Sweets~~Pursuant to &the ~~Treats,~~requirements Inc. is a bakery based company in California, specializing in freshly-made cakes and cupcakes and also offering other desserts and baked goods, including cookies, scones, croissants, brownies and muffins, as well as hot and cold beverages such as drip coffees, espresso-based drinks, teas and hot chocolate. Our gourmet desserts are crafted with quality ingredients and presented in an artistic fashion. On July 18, 2014, we completed a share exchange whereby we acquired all of the ~~issued~~Securities ~~and~~Exchange ~~outstanding~~Act ~~shares~~ of ~~common~~1934, ~~stock~~the ofregistrant ~~Sweets~~has &duly ~~Treats~~caused ~~CA.~~this ~~Sweets~~report &to ~~Treats~~be CAsigned ~~became~~on ~~our~~its ~~wholly-owned~~behalf by ~~subsidiary~~the ~~and~~undersigned, wethereunto ~~have~~duly ~~operated our business through Sweets & Treats CA since the Share Exchange~~authorized.

AsDate: weNovember ~~currently market our products primarily through our website~~14, ~~social~~2016 ~~media~~ATLAS ~~and~~TECHNOLOGY ~~personal referrals~~INTERNATIONAL, ~~we plan to maintain the high quality of its product and are seeking the resources to open our first retail location in the Los Angeles metropolitan area~~INC. ~~Our~~ ~~plan~~/s/ ~~for the next twelve months calls for opening either a standalone or mall~~Ming-~~based~~Shu ~~store. We~~Tsai ~~are~~Ming ~~also~~Shu ~~seeking~~Tsai ~~opportunities~~Chief toExecutive ~~potentially~~Officer ~~expand~~(Principal ~~into~~Executive mall-based kiosk locations, which typically have an average size of approximately 100 square feet. We anticipate that the cost of establishing its first retail location - standalone or mall-based store- will be approximately $250,000. Despite of our plan, we currently have no commitments for any financing and cannot provide assurance that we will realize this goal.Officer)

~~Recent Development – Sale of Controlling Interest~~19

As of the date of this Quarterly Report, the majority shareholder, also the sole officer and director of the Company, is negotiating a transaction whereby the Company will be sold to a certain investor. However, there can be no assurance at this point that the transaction will be completed.

Plan of Operations

Our goal is to maintain the quality of our product and to obtain the resources sufficient to open our first retail location in the Los Angeles metropolitan area. We anticipate that the cost of establishing additional retail locations will be approximately $250,000 per location. Despite reaching out to numerous sources of financing - - both debt and equity - - we have no commitments for any financing and cannot provide assurance that we will realize this goal. Our plan for the next twelve months still remains for the opening of either a standalone or mall-based store ranging in size from approximately 250 to 1,100 square feet with an average store square footage of approximately 850 square feet. We are also looking to potentially expand into mall-based kiosk locations, which have an average size of approximately 100 square feet. Management estimates that the cost of establishing its first retail location - standalone or mall-based store- will be approximately $250,000. However, we have no commitments for any financing and cannot assure you that we will realize this goal.

If we are unable to build a sustainable customer base whether through online sale or future retail locations, we will cease our development and/or marketing operations until we can raise the necessary growth capital. Attempting to raise capital after failing in any phase of our development plan could be difficult. As such, if we cannot secure additional proceeds we will have to cease operations and investors would lose their entire investment. We intend to raise additional capital through private placements, but there is no assurance that we will be able to achieve any capital-raising. If we need additional cash but are unable to raise it, we will either suspend marketing operations until we do raise the cash, or cease operations entirely. If that is the case, we will look for possible merger candidate or another suitable company to possibly acquire us.

As described in “Overview” on page 1, the sole officer and director of the Company is negotiating with certain investor for the sale of the Company. There can be no assurance at this point, however, that the transaction will be completed.

Results of Operations - Three and Nine Months Ended April 30, 2016 Compared to Three and Nine Months Ended April 30, 2015

We generated revenue of $129 and $885 for the three months ended April 30, 2016 and 2015, respectively. The decrease in revenue is mainly attributed to the decrease of our sales of our pastries. We generated revenue of $381 and $4,285 for the nine months ended April 30, 2016 and 2015, respectively. The decrease in revenue is mainly attributed to the decrease of our sales of our pastries. We incurred operating expenses of $8,041) and $3,983 for the three months ended April 30, 2016 and 2015, respectively. The increase is mainly due to the amortization of prepaid asset in 2016.We incurred operating expenses of $21,999 and $49,444 for the nine months ended April 30, 2016 and 2015, respectively. The decrease is mainly attributed to the significant decrease in professional fees offset by slight increase in general and administrative expenses. We had a net loss of $21,756 and $46,904 for the nine months ended April 30, 2016 and 2015, respectively.

Liquidity and Capital Resources

As of April 30, 2016, we had a total assets of $7,122, mainly in prepaid expenses. Our liabilities as of April 30, 2016 were $61,322, which comprised of $9,307 in accounts payable and $52,015 due to shareholder. As of April 30, 2016, we had a working capital deficit of $54,200.

The following is a summary of our cash flows provided by (used in) operating, investing, and financing activities for the nine months ended April 30, 2016:

	For the Nine Months Ended April 30, 2016
Net Cash (Used in) Operating Activities	$(42,152)
Net Cash used in Investing Activities	-
Net Cash Provided by Financing Activities	41,863
Net (Decrease) Increase in Cash and Cash Equivalents	(289)

For the nine months ended April 30, 2016, we had used $42,152 for operating activities and financing activities provided $41,863. We had a net decrease of $289 for the nine months ended April 30, 2016.

We are dependent on the receipt of capital investment or other financing to fund our ongoing operations and to execute our business plan. If we are unable to raise additional cash, we will either have to suspend or cease our expansion plans entirely. If we are not successful in generating sufficient revenue and cannot raise sufficient funds, we may be forced to cease operations. If that is the case, we will look for possible merger candidate or another suitable company to possibly acquire us.

Going Concern

As reflected in the accompanying consolidated financial statements, we had an accumulated deficit at April 30, 2016, a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt from our auditor about our ability to continue as a going concern.

We are attempting to generate sufficient revenue; however, its cash position may not be sufficient to support our daily operations. While we believe in the viability of our strategy to generate sufficient revenues and in our ability to raise additional funds, there can be no assurances to that effect. The ability of our company to continue as a going concern is dependent upon our ability to further implement its business plan, generate sufficient revenue and in our ability to raise additional funds.

Critical Accounting Policies and Estimates

Basis of Presentation

Our financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for the interim financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”) to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim period presented. Unaudited interim results are not necessarily indicative of the results for the full fiscal year. These financial statements should be read in conjunction with the audited financial statements of our company for the reporting period ended July 31, 2014 and notes thereto contained in our Registration Statement on Form S-1, of which was declared effective on June 5, 2015.

Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions

The preparation of our financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts

of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).

(iv) Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.

(v) Allowance for doubtful accounts: Management’s estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts;and general economic conditions that may affect a client’s ability to pay. The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole.

(vi) Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.

These significant accounting estimates 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.

Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.

Actual results could differ from those estimates.

Cash Equivalents

We consider all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.

Revenue Recognition

We recognize revenue when it is realized or realizable and earned. We consider revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured.

Fair Value of Financial Instruments

We follow paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in generally accepted accounting principles (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
Level 3		Pricing inputs that are generally observable inputs and not corroborated by market data.

The carrying amounts of the our financial assets and liabilities, such as cash, accounts receivable, prepaid professional fees, accounts payable, accrued expenses, and customer deposits approximate their fair values because of the short maturity of these instruments.

Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.

Off Balance Sheet Arrangements

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, sales or expenses, results of operations, liquidity or capital expenditures, or capital resources that are material to an investment in our securities.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Not applicable because we are a smaller reporting company.

Item 4. Controls and Procedures.

Disclosure Controls and Procedures

Pursuant to Rule 13a-15(b) under the Securities Exchange Act of 1934 (“Exchange Act”), the Company carried out an evaluation, with the participation of the Company’s management, including the Company’s Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”) (the Company’s principal financial and accounting officer), of the effectiveness of the Company’s disclosure controls and procedures (as defined under Rule 13a-15(e) under the Exchange Act) as of the end of the period covered by this report. Based upon that evaluation, the Company’s CEO and CFO concluded that the Company’s disclosure controls and procedures are not effective as of October 31, 2015

to ensure that information required to be disclosed by the Company in the reports that the Company files or submits under the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms, and that such information is accumulated and communicated to the Company’s management, including the Company’s CEO and CFO, as appropriate, to allow timely decisions regarding required disclosure for the reason described below.

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

Changes in Internal Control Over Financial Reporting

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

PART II – OTHER INFORMATION

Item 1. Legal Proceedings.

From time to time, we may become involved in various lawsuits and legal proceedings, which arise, in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm our business. We are currently not aware of any such legal proceedings or claims that we believe will have a material adverse effect on our business, financial condition or operating results.

Item 1A. Risk Factors.

Not required for smaller reporting companies.

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

None.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Mine Safety Disclosures.

Not applicable.

Item 5. Other Information.

Share Cancellation by Majority Shareholder and Forward Split

On March 10, 2016, as a condition to a certain transaction involving the sale of controlling interest by Tiffany Aguayo, Company’s majority shareholder and officer, Ms. Aguayo agreed to cancel 14,000,000 shares. Upon completion of the share cancellation, Ms. Aguayo beneficially held 1,000,000 shares of 1,300,000 total outstanding shares as of March 10, 2016, representing 76.92%. Also as a condition to the consummation of the transaction, the Company approved a 1 for 16 forward split. The transaction has not been consummated as of the date hereof. As a result of the share cancellation and the forward split, the Company currently has 20,800,000 shares of common stock outstanding, 16,000,000 of which are beneficially held by Ms. Aguayo.

Item 6. Exhibits.

Exhibit Number		Description
31.1		Certifications of the Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1+		Certifications of the Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2+		Certifications of the Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
101.INS*		XBRL Instance Document
101.SCH*		XBRL Taxonomy Extension Schema Document
101.CAL*		XBRL Taxonomy Extension Calculation Linkbase Document.
101.LAB*		XBRL Taxonomy Extension Label Linkbase Document.
101.PRE*		XBRL Taxonomy Extension Presentation Linkbase Document.
101.DEF*		XBRL Taxonomy Extension Definition Linkbase Document.

+ In accordance with the SEC Release 33-8238, deemed being furnished and not filed.

* To be filed by amendment.

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.

Date: June 20, 2016 SWEETS & TREATS, INC. /s/ Tiffany Aguayo Name: Tiffany Aguayo Chief Executive Officer & Chief Financial Officer (Principal Executive Officer & Principal Financial Officer)

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