U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

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

For the quarterly period ended ~~November 30~~February 28, ~~2018~~2019

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

For the transition period from

Commission File No. 333-154989

	ENTEST GROUP, INC.
	(Exact name of small business issuer as specified in its charter)

Nevada	26-3431263
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

No. 911 Bao’an Book City

~~XInqiao~~ Xinqiao Street Central Road, Bao’an District, Shenzhen, China

(Address of Principal Executive Offices) 86 -13709631109 (Issuer’s telephone number) ~~ENTEST BIOMEDICAL, INC.~~ (Former name, address and fiscal year, if changed since last report)

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

Indicate by check mark whether the registrant has submitted electronically every Interactive Date 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 such files). Yes ☒ No ☐

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

Large accelerated filer	☐	Accelerated filer	☐

Non-accelerated filer	☐	Smaller reporting company	☒

		Emerging growth company	☐

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

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

As of ~~January~~April 1829, ~~2018~~2019, there were 49,170,472 shares of the Company’s common stock, par value $0.0001 per share, issued and outstanding.

TABLE OF CONTENTS

		Page
PART I – FINANCIAL INFORMATION:
Item 1.	Financial Statements:	F-1
	Condensed Balance Sheets as of November 30, 2018 (Unaudited) and August 31, 2018	3
	Balance Sheets as of February 28, 2019 and August 31, 2018 (Unaudited)	F-2
	Condensed Statements of Operations for the Three Months Ended November 30, 2018 and November 30, 2017 (Unaudited)	4
	Statements of Operations for the Three and Six Months Ended February 28, 2019 and 2018 (Unaudited)	F-3
	Condensed Statement of Cash Flows for the Three Months Ended November 30, 2018 and November 30, 2017 (Unaudited)	6
	Statements of Stockholders’ Deficit for the Three and Six Months Ended February 28, 2019 and 2018 (Unaudited)	F-4
	Notes to Condensed Financial Statements (Unaudited)	7
	Statements of Cash Flows for the Six Months Ended February 28, 2019 and 2018 (Unaudited)	F-6
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	17
	Notes to Unaudited Financial Statements	F-7
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	20
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	3
Item 4.	Controls and Procedures	20
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	6
Item 4.	Controls and Procedures	6
PART II – OTHER INFORMATION:
Item 1.	Legal Proceedings	207
Item 1A.	Risk Factors	207
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	207
Item 3.	Defaults Upon Senior Securities	207
Item 4.	Mine Safety Disclosures	207
Item 5.	Other Information	207
Item 6.	Exhibits	218

PART I – FINANCIAL INFORMATION

Item 1. Financial Statements

ENTEST GROUP,INC.

(Formerly called ENTEST BIOMEDICAL, INC.)

Consolidated Balance Sheet

	As of November 30, 2018 (unaudited)			As of August 31, 2018
ASSETS
Current Assets
Cash		149			267
Accrued Interest Receivable		1,040			1,040
Current Portion of Prepaid Expenses					8,000
Accrued Rent Receivable					0
Total Current Assets		1,189			9,307
OTHER ASSETS
Available for Sale Securities		0			0
Long Term Portion Prepaid Expenses		0			0
TOTAL ASSETS		1,189			9,307
LIABILITES AND STOCKHOLDERS’ EQUITY
Current Liabilities
Accounts Payable		2,387			28,447
Notes Payable		0			19,601
Due to Other					8,000
Unearned Rental Income		0			17,000
Bank Overdraft		0			66
Property Dividend Payable
Accrued Expenses		3,080			181,904
Total Current Liabilities		5,467			255,018
TOTAL LIABILITIES		5,467			255,018
STOCKHOLDERS’ EQUITY
Common Stock, authorized 500,000,000 shares as of November 30, 2018 and August 31, 2018; issued and outstanding 49,170,472(par value $0.0001) as of November 30, 2018 and 49,170,472 as of August 31, 2018		4,911			4,911
Preferred Stock, par value $0.0001 5,000,000 shares authorized,
Series AA Preferred Stock, 100,000 shares authorized, 667 shares, par value $0.0001, issued and outstanding at November 30, 2018 and as of August 31, 2018		0			0
Series B Preferred 4,400,000 shares authorized, 728,009 ( par value $0.0001) issued and outstanding as of August 31, 2018 and 728,009 issued and outstanding as of November 30, 2018		73			73
Series AAA Preferred, 300,000 shares authorized, $0.0001 par value 534 shares outstanding as of August 31, 2018 and as of November 30, 2018		0			0
NonVoting Convertible Preferred ($1 par value) 3,000,000 shares authorized as of August 31, 2018 and November 30, 2018, respectively, 1,001,533 issued and outstanding as of August 31, 2018 and November 30,2018		1,001,533			1,001,533
Additional Paid in Capital		8,729,236			8,729,236
Contributed Capital		296,084			274,662
Accumulated Deficit		(10,036,115	)		(10,256,126	)
Accumulated Other Comprehensive Income					0
Total Stockholders’ Equity Entest Biomedical, Inc.		(4,278	)		(245,711	)
Non Controlling Interest Zander Therapeutics Inc.					0
Stockholders’ Equity		(4,278	)		(245,711	)
TOTAL LIABILITIES & STOCKHOLDERS’ EQUITY		1,189			9,307

The accompanying Notes are an integral part of these Financial Statements

ENTEST GROUP, INC.

~~(Formerly~~INDEX TO ~~called~~UNAUDITED ~~ENTEST~~INTERIM ~~BIOMEDICAL,~~FINANCIAL ~~INC.)~~STATEMENTS

~~Consolidated~~FOR THE ~~Statement~~PERIOD ofENDED ~~Operations~~FEBRUARY 28, 2019

(unaudited)

		Page

Unaudited Balance Sheets		F-2

Unaudited Statements of Operations		F-3

Unaudited Statements of Stockholders’ Deficit		F-4

Unaudited Statements of Cash Flows		F-6

Notes to the Unaudited Financial Statements		F-7

	Quarter Ended November 30, 2018			Quarter Ended November 30, 2017
TOTAL REVENUE		0			0
COSTS AND EXPENSES
Research and Development		0			0
Rent Costs		4,912			8,988
General and Administrative		6,703			39,685
Consultant’s Expenses		2,439			124,099
Total Costs and Expenses		14,054			172,772
OPERATING LOSS		(14,054	)		(172,772	)
OTHER INCOME AND EXPENSE
Rental income		28,000			15,000
Interest Income
Gain on Write Off of Accounts Payable		23,629
Loss on Issuance of Stock Below Fair Value
Gain on Disposition of Zander		188,589
Equity in Losses of Zander
Gain on Sale of Securities
Refund on Amount Previously Paid		1,289
Loss on Disposition of Entest Biomedical		(6,947	)
Interest Expense		(495	)		(334	)
TOTAL OTHER INCOME AND EXPENSE		234,065			14,666
INCOME (LOSS )BEFORE INCOME TAXES		220,011			(158,106	)
Income Taxes		0			0
NET INCOME ( LOSS)		220,011			(158,106	)
NET INCOME ( LOSS) from continuing Operations		220,011
Less: (Net Income) Loss attributable to non controlling interest in Zander Therapeutics, Inc.		0			48,128
NET INCOME ( LOSS) available to common shareholders		212,311			(109,978	)
BASIC AND DILUTED EARNINGS (LOSS) PER SHARE FROM CONTINUING OPERATIONS		0.004			(0.002	)
WEIGHTED AVERAGE NUMBER COMMON SHARES OUTSTANDING		49,170,472			48,976,028

F-1

The accompanying Notes are an integral part of these Financial Statements

ENTEST GROUP, INC.

~~(Formerly called ENTEST BIOMEDICAL, INC.)~~Balance Sheets

Consolidated Statement of Comprehensive Income

(Unaudited)

	Quarter Ended November 30
	February 28,			August 31,
	2018
	2019			2018
Net Income (Loss)	$	220,011
Assets
Add:
Current Assets
Unrealized Gains on Securities		—
Cash	$	-		$	267
Less:
Accrued Interest Receivable		1,040			1,040
Unrealized Losses on Securities		—
Prepaid expenses		-			8,000
Comprehensive Income attributable to Non Controlling Interest		—
Total Current Assets		1,040			9,307
Total Other Comprehensive Income (Loss)		—
Total Assets	$	1,040		$	9,307
Comprehensive Income	$	220,011
Liabilities And Stockholders’ Deficit
Current Liabilities
Accounts payable and accrued expenses	$	10,740		$	218,417
Unearned rental income		-			17,000
Due to related party		5,550			-
Note payable		-			19,601
Total Current Liabilities		16,290			255,018
Total Liabilities		16,290			255,018
Stockholders’ Deficit
Series AA Preferred stock: 100,000 shares authorized; $0.0001 par value
667 shares issued and outstanding		-			-
Series AAA Preferred stock: 300,000 shares authorized; $0.0001 par value
534 shares issued and outstanding		-			-
Series B Preferred stock: 4,400,000 shares authorized; $0.0001 par value
728,009 shares issued and outstanding		73			73
Non-Voting Convertible Preferred stock: 3,000,000 shares authorized; $1.00 par value;
1,001,533 shares issued and outstanding		1,001,533			1,001,533
Common stock- 500,000,000 shares authorized; $0.0001 par value
49,170,472 shares issued and outstanding		4,917			4,917
Additional paid in capital		9,025,314			9,003,892
Accumulated deficit		(10,047,087	)		(10,256,126	)
Total Stockholders’ Deficit		(15,250	)		(245,711	)
Total liabilities and Stockholder’s Deficit	$	1,040		$	9,307

	Quarter Ended November 30,
	2017
Net Income (Loss)	$	(158,106	)
Add:
Unrealized Gains on Securities		43,750
Less:
Unrealized Losses on Securities		—
Comprehensive Income attributable to Non Controlling Interest		—
Total Other Comprehensive Income (Loss)		43,750
Comprehensive Income	$	(114356	)

The accompanying Notes are an integral part of these unaudited interim financial statements.

~~The accompanying Notes are an integral part of these Financial Statements~~F-2

5ENTEST GROUP, INC.

~~ENTEST~~Statements of ~~GROUP,INC.~~Operations

(~~Formerly called ENTEST BIOMEDICAL, INC.~~Unaudited)

Consolidated Statement of Cash Flow

	For the						For the
	Three Months Ended						Six Months Ended
	February 28,						February 28,
	2019			2018			2019			2018

Revenue	$	-		$	-		$	-		$	-

Operating Expenses:
Research and development		-			290,000			-			290,000
Professional fees		6,395			84,091			8,834			208,190
General and administration		4,577			50,519			16,192			99,192
Total operating expenses		10,972			424,610			25,026			597,382

Operating Loss		(10,972	)		(424,610	)		(25,026	)		(597,382	)

Other Income (Expense):
Rental income		-			15,000			28,000			30,000
Gain on write of accounts payable		-			-			23,629			-
Gain on disposition of Zander		-			-			188,589			-
Refund on amount previously paid		-			-			1,289			-
Loss on disposition Entest Biomedical		-			-			(6,947	)		-
Interest expense		-			(198	)		(495	)		(532	)
Total Other Income (Expense)		-			14,802			234,065			29,468

Net Income (Loss) Before Income Tax		(10,972	)		(409,808	)		209,039			(567,914	)

Income tax provision		-			-			-			-

Net Income (Loss)	$	(10,972	)	$	(409,808	)	$	209,039		$	(567,914	)

Basic inceom (loss) per common share	$	(0.00	)	$	(0.01	)	$	0.00		$	(0.01	)
Diluted income (loss) per common share	$	(0.00	)	$	(0.01	)	$	0.00		$	(0.01	)

Weighted average number of common shares outstanding
Basic		49,170,472			49,170,472			49,170,472			49,073,250
Diluted		49,170,472			49,170,472			253,564,962			49,073,250

(The accompanying Notes are an integral part of these unaudited) interim financial statements.

	Quarter Ended November 30, 2018			Quarter Ended 30-Nov-17
OPERATING ACTIVITIES		220,011			(158,106	)
Net Income (loss)
Adjustments to reconcile net loss to net cash used by operating activities:
Increase(Decrease) in stock of subsidiary issued to employees
Increase (Decrease) in stock of subsidiary issued to consultants
Increase (Decrease) in Additional paid in Capital
increase ( Decrease) in Issuance of Stock below Fair Value
increase (Decrease) in Preferred Stock issued for expenses
Increase (Decrease) in Preferred Stock issued to Consultants
(Increase)Decrease in Gain attributable to Deconsolidation
(Increase) Decrease in Gain attributable to disposition of Zander		(188,589	)
Increase (Decrease) Loss attributable to disposition of Entest Biomedical		6,947
(Increase)Decrease Cash Lost in Deconsolidation
Increase (Decrease) in Contributed Capital
(Increase) Decrease in Other Income		(23,629	)
Equity in Losses of Zander
Net Cash Received for divestiture of Entest Biomedical		1,937
Increase (Decrease) Common Stock issued to Consultants
Changes in Operating Assets and Liabilities
(Increase) Decrease in Prepaid Expenses
Increase (Decrease) in Unearned Rent		(7,730	)
(Increase) Decrease in Prepaid Expenses					50,608
Increase (Decrease) in Accounts Payable		685			115
(Increase)Decrease in Accrued Rental Income Receivable		(12,000	)		(5,000	)
Increase (Decrease) in Accrued Expenses		495			(39,665	)
(Increase)Decrease in Accrued Interest Receivable
(Increase) Decrease in Notes Receivable
Net Cash Provided (Used) in Operating Activities		(1,873	)		(152,048	)
Net Cash Provided ( Used) in Investing Activities:
Securities Purchased for Cash
Gain on Sale of Securities received prior to deconsolidation
Net Cash Provided ( Used) in Investing Activities:
FINANCING ACTIVITIES
Net Cash Provided (Used) in Financing Activities:
Common Stock issued for cash
Common Stock of Subsidiary issued for cash					900,000
Increase (Decrease) in Notes Payable
Increase (Decrease) Bank Overdraft		(66	)
Increase (Decrease) in Contributed Capital		1,821
Net Cash Provided by Financing Activities		1,755			900,000
Net ( Decrease)Increase in Cash		(118	)		747,952
Cash at Beginning of Period		267			86,559
Cash at End of Period		149			834,510
Supplemental Disclosure of Non CashInvesting and Financing Activities:
Debt Satisfied Through Capital Contribution		19,601

F-3

~~The~~ENTEST GROUP, ~~accompanying Notes are an integral part of these Financial Statements~~INC.

6Statements of Stockholders’ Deficit

~~Entest~~For the ~~Group~~Three and Six Months Ended February 28, ~~Inc.~~2019

(~~formerly known as Entest Biomedical, Inc.~~Unaudited)

Notes to Consolidated Financial Statements

	Series AA Preferred				Series AAA Preferred				Series B Preferred				Non-Voting Convertible Preferred				Common Stock				Additional Paid-In		Accumulated
	Shares		Amount		Shares		Amount		Shares		Amount		Shares		Amount		Shares		Amount		Capital		Deficit			Total

Balance August 31, 2018		667	$	-		534	$	-		728,009	$	73		1,001,533	$	1,001,533		49,170,472	$	4,917	$	9,003,892	$	(10,256,126	)	$	(245,711	)
Contributed Capital		-		-		-		-		-		-		-		-		-		-		21,422		-			21,422
Net income for the period		-		-		-		-		-		-		-		-		-		-		-		220,011			220,011
Balance November 30, 2018		667		-		534		-		728,009		73		1,001,533		1,001,533		49,170,472		4,917		9,025,314		(10,036,115	)		(4,278	)
Contributed Capital
Net loss for the period		-		-		-		-		-		-		-		-		-		-		-		(10,972	)		(10,972	)
Balance February 28, 2019		667	$	-		534	$	-		728,009	$	73		1,001,533	$	1,001,533		49,170,472	$	4,917	$	9,025,314	$	(10,047,087	)	$	(15,250	)

AsThe accompanying Notes are an integral part of ~~November~~these ~~30,~~unaudited ~~2018~~interim financial statements.

~~(unaudited)~~F-4

~~The accompanying unaudited interim~~ENTEST ~~condensed consolidated financial statements of Entest Group~~GROUP, ~~Inc~~INC. (“Entest” or the “Company”) have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules of the United States Securities and Exchange Commission (“SEC”), and should be read in conjunction with the audited financial statements and notes thereto contained in the Company’s annual report filed with the SEC on Form 10-K for the year ended August 31, 2018. In general, interim disclosures do not repeat those contained in the annual statements. In the opinion of management, all adjustments consisting of normal recurring adjustments necessary for a fair presentation of financial position and the results of operations for the interim periods presented have been reflected herein. The results of operations for interim periods are not necessarily indicative of the results to be expected for the full year.

~~NOTE~~Statements of ~~1. ORGANIZATION~~Stockholders’ ~~AND DESCRIPTION OF BUSINESS~~Deficit

~~Entest Group, Inc~~For (the ~~“Company”)~~Three ~~was~~and ~~incorporated~~Six inMonths ~~the~~Ended ~~State of Nevada on September 24, 2008 as JB Clothing Corporation. On July 12, 2009, the Company changed its name to Entest BioMedical, Inc. On~~ February 1228, 2018 ~~the Company changed its name from Entest BioMedical, Inc. to Entest Group, Inc.~~

Until July 10, 2009, the Company’s principal business objective was the offering of active/leisure fashion design clothing. On July 10, 2009 we abandoned our efforts in the field of active/leisure fashion design clothing and acquired 100% of the share capital of Entest BioMedical, Inc., a California corporation (~~“Entest CA”~~Unaudited) from Bio-Matrix Scientific Group, Inc. (“BMSN”) for consideration consisting of 10,000,000 shares of the common stock of the Company and the cancellation of 10,000,000 shares of the Company owned and held by Mr. Rick Plote.

As a result of this transaction, the former stockholder of Entest CA held approximately 70% of the voting capital stock of the Company immediately after the transaction. For financial accounting purposes, this acquisition was a reverse acquisition of the Company by Entest CA under the purchase method of accounting, and was treated as a recapitalization with Entest CA as the acquirer.

	Series AA Preferred				Series AAA Preferred				Series B Preferred				Non-Voting Convertible Preferred						Common Stock				Additional Paid-In		Accumulated			Accumulated Other Comprehensive			Non-Controlling Interest In
	Shares		Amount		Shares		Amount		Shares		Amount		Shares			Amount			Shares		Amount		Capital		Deficit			Income (Loss)			Subsidiary		Total

Balance August 31, 2017		667	$	—		534	$	—		728,009	$	73		1,026,533		$	1,026,533			46,670,472	$	4,667	$	7,465,656	$	(8,721,496	)	$	185,050		$	56,343	$	16,826
Common Shares issued for conversion of Non-Voting Convertible Preferred Shares		-		-		-		-		-		-		(25,000	)		(25,000	)		2,500,000		250		24,750		-			-			-		-
Common Shares of subsidiary issued for cash		-		-		-		-		-		-		-			-			-		-		900,000		-			-			-		900,000
Accumulated Other Comprehensive Income																													43,750					43,750
Net loss for the period																										(158,106	)							(158,106	)
Balance November 30, 2017		667		-		534		-		728,009		73		1,001,533			1,001,533			49,170,472		4,917		8,390,406		(8,879,602	)		228,800			56,343		802,470
Common Shares of subsidiary issued for cash		-		-		-		-		-		-		-			-			-		-		200,000		-			-			-		200,000
Common Shares of subsidiary issued for cash		-		-		-		-		-		-		-			-			-		-		300,000		-			-			-		300,000
Accumulated other comprehensive income		-		-		-		-		-		-		-			-			-		-		-		-			(90,300	)		-		(90,300	)
Net loss for the period		-		-		-		-		-		-		-			-			-		-		-		(409,809	)		—			-		(409,809	)
Balance February 28, 2018		667	$	-		534	$	-		728,009	$	73		1,001,533		$	1,001,533			49,170,472	$	4,917	$	8,890,406	$	(9,289,411	)	$	138,500		$	56,343	$	802,361

OnThe ~~June~~accompanying ~~18,~~Notes ~~2015,~~are ~~the~~an ~~Company~~integral ~~formed~~part ~~Zander Therapeutics, Inc. (“Zander”), a Nevada corporation. Zander was established as a subsidiary~~ of ~~the~~these ~~Company~~unaudited tointerim ~~engage~~financial ~~primarily in the development and commercialization of veterinary medical therapies which we intended to license from other entities as well as develop internally~~statements.

~~On May~~ F-5, 2018, The Company declared the distribution on a pro rata basis as a dividend in kind of 3,000,000 of the common shares of Zander Therapeutics, Inc., par value $0.0001, representing all of the shares of common stock owned by the Company to:

~~(a) Holders of record of~~ENTEST ~~the outstanding common shares of the Company as of the record date~~GROUP, ~~which was May 30, 2018~~INC.

~~(b) Holders of record~~Statements of ~~the~~Cash ~~shares of any outstanding series of the preferred shares of the Company as of the record date, which is May 30, 2018.~~Flows

~~Shareholders of the Company received one~~ (1Unaudited) common share of Zander Therapeutics, Inc. for each 17 common and/or preferred shares of the Company held as of the record date. The distribution of the 3,000,000 common shares of Zander Therapeutics, Inc. to the common and preferred shareholders of the Company occurred on June 11, 2018 (“Distribution Date”).

	For the
	Six Months Ended
	February 28,
	2019			2018

Cash Flows From Operating Activities:
Net income (loss)	$	209,039		$	(567,914	)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Loss on disposition Entest Biomedical		6,947			-
Gain on write off of accounts payable		(23,629	)		-
Gain on disposition of Zander		(188,589	)		-
Expenses paid by a related party		5,550			-
Changes in operating assets and liabilities:
Accrued rental income receivable		(12,000	)		-
Accounts payable and accrued expenses		(1,547	)		(64,316	)
Unearned rental income		(7,730	)		5,000
Prepaid expenses		8,000			(117,388	)
Net Cash Used In Operating Activities		(3,959	)		(744,618	)

CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash received for divestiture of Entest Biomedical		1,937			-
Net Cash Provided by Investing Activities		1,937			-

Cash Flows From Financing Activities:
Proceed additional paid in Capital		1,821			-
Proceeds from common stock issued from subsidiary		-			1,400,000
Bank overdraft		(66	)		-
Net Cash Provided by Financing Activities		1,755			1,400,000

Net Change in Cash		(267	)		655,382
Cash at Beginning of Period		267			86,559
Cash at End of Period	$	-		$	741,941

Supplemental Cash Flow Information:
Cash paid for interest	$	-		$	-
Cash paid for taxes	$	-		$	-

Supplemental disclosure of non-cash financing activity
Debt Satisfied through Contributed Capital	$	19,601		$	-

As a result of the payment of the abovementioned property dividend, the Company’s percentage of ownership of Zander fell below 50% resulting in the deconsolidation of Zander as of the Distribution Date. As of the Distribution Date all assets and liabilities attributable to Zander were derecognized by the Company. The ~~Company recognized a $10,034 gain as a result of the deconsolidation. The property~~ ~~dividend~~accompanying ~~may~~Notes beare ~~deemed~~an tointegral ~~have~~part ~~occurred with a related party as the recipients were shareholders~~ of ~~Entest,~~these ~~including~~unaudited ~~the~~interim ~~Chairman and~~financial ~~Chief Executive Officer of Entest and Regen Biopharma, Inc~~statements. ~~which is a company under common control with Entest.~~

The Company’s remaining shares of Zander, which consisted of 5,000,000 shares of Zander’s Series M Preferred Stock (“Zander M Stock”) was accounted for under the Equity Method as of the Distribution Date. The Zander M Stock was carried a Fair Value and the carrying value is increased by the Company’s proportionate share of earnings of Zander and decreased by cash dividends paid by Zander as well as the Company’s proportionate share of losses of Zander up to the carrying value. As of August 31, 2018, the carrying value of the Zander M Stock has been decreased by the Company’s proportionate share of the losses of Zander and is 0. On November 16, 2018, the Company and its then Chairman and Chief Executive Officer, David R. Koos, satisfied certain outstanding debt of the Company by transferring all shares of Zander. As of November 30, 2018, the Company no longer owns any equity interest of Zander or Entest CA.F-6

AsENTEST ~~of January 9~~GROUP, ~~2019, the Company is a “shell company” as such term is defined in Rule 12(b)(2) promulgated under the Securities and Exchange Act of 1934~~INC. ~~This Rule defines as Shell Company as a company that has:~~

~~(1)~~Notes to Nothe orUnaudited ~~nominal operations;~~Financial ~~and~~Statements

~~(2)~~As of ~~(i)~~February No28, ~~or nominal assets;~~2019

~~(ii) Assets consisting~~NOTE ~~solely~~1. ofORGANIZATION, ~~cash~~DESCRIPTION ~~and~~OF ~~cash~~BUSINESS, ~~equivalents;~~AND orGOING CONCERN

Entest Group, Inc. (~~iii~~the “Company”or “Entest”) ~~Assets~~was ~~consisting~~incorporated ofin ~~any~~the ~~amount~~State of ~~cash~~Nevada ~~and~~on ~~cash~~September ~~equivalents~~24, ~~and~~2008 ~~nominal~~as JB ~~other~~Clothing ~~assets~~Corporation. On July 12, 2009, the Company changed its name to Entest BioMedical, Inc. On February 12, 2018 the Company changed its name from Entest BioMedical, Inc. to Entest Group, Inc.

The Company’s current business strategy is to acquire an operating company seeking the perceived advantages of being a publicly held corporation. No assurance can be given that such an acquisition shall occur or, if such an acquisition were to occur, it would occur on terms and conditions beneficial to the Company or its shareholders.

Change of Control

On November 15, 2018, David Koos, Regen BioPharma Inc., Bostonia Partners Inc., Sherman Family Trust, Dunhill Ross Partners Inc., Bio-Technology Partners Business Trust (collectively, the “Sellers”) and Peiwen Yu (the “Buyer”) entered into a stock purchase agreement (the “SPA”), pursuant to which the Sellers agreed to sell and the Buyer agreed to purchase an aggregate of 23,733,334 shares of common stock, 667 shares of Series AA preferred stock, 534 shares of Series AAA preferred stock and 1,001,533 shares of Non-Voting Preferred Stock of Entest from the Seller for an aggregate purchase price of $325,000. The closing of the transactions contemplated by the SPA occurred on November 27, 2018. The purchase price was paid out of the Buyer’s personal funds.

As of the date of the transaction, Entest had 49,170,472 shares of common stock, 728,009 shares of Series B Preferred Stock, 667 shares of Series AA Preferred Stock, 534 shares of Series AAA Preferred Stock and 1,001,533 shares of Non-Voting Convertible Preferred Stock outstanding. The securities purchased pursuant to the SPA represent 48.3% of the outstanding shares of common stock, 90% of the outstanding shares of common stock assuming the conversion of the Non-Voting Convertible Preferred Stock on the execution date of the SPA and 94% of the voting power of Entest.

As contemplated by the SPA, in November 2018, David Koos resigned as Chairman, Chief Executive Officer, President, Acting Chief Financial Officer and Secretary of Entest and Peiwen Yu became as a director, Chief Executive Officer and President of Entest. Pursuant to the SPA, in November 2018, Mr. Koos also resigned as a director of the Company upon compliance by Entest with information statement delivery requirements pursuant to Rule 14f-1 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”).

Going Concern and Liquidity Considerations

The accompanying unaudited interim financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not generated any revenues since the change of control and disposition of its subsidiaries, and has an accumulated deficit of $10,047,087. These factors among others raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

The continuing operations of the Company are dependent upon its ability to continue to raise adequate financing and to commence profitable operations in the future and repay its liabilities arising from normal business operations as they become due.

In support of the Company’s efforts and cash requirements, it may rely on advances from related parties until such time that the Company can support its operations or attains adequate financing through sales of its equity or traditional debt financing. There is no formal written commitment for continued support by shareholders or directors.

F-7

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A.Basis of ~~BASIS OF ACCOUNTING~~Presentation

The accompanying unaudited interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America ~~(“US GAAP”)~~for interim financial statements and ~~pursuant~~with the instructions to ~~the~~Form ~~accounting~~10-Q and ~~disclosure~~Article ~~rules~~8 ~~and~~of ~~regulations~~Regulation S-X of the ~~U.S.~~United States Securities and Exchange Commission (“SEC”). ~~Under~~ ~~this~~Accordingly, ~~basis~~they ofdo ~~accounting,~~not ~~revenues~~contain ~~are~~all ~~recorded~~information and asfootnotes ~~earned~~required ~~and~~by ~~expenses~~accounting ~~are~~principles ~~recorded~~generally ataccepted in the ~~time~~United ~~liabilities~~States ~~are~~of ~~incurred~~America for annual financial statements. ~~The~~In the opinion of the Company’s ~~has~~management, ~~adopted~~the anaccompanying ~~August~~unaudited 31financial ~~fiscal~~statements ~~year-end.~~contain ~~The~~all the adjustments necessary (consisting only of normal recurring accruals) to present the financial position of the Company ~~will~~as ~~recognize~~of ~~revenue~~February ~~from~~28, ~~services~~2019 and the results of operations and ~~product~~cash ~~sales~~flows ~~when~~ for the ~~following~~periods ~~four~~presented. ~~revenue~~The ~~recognition~~results ~~criteria~~of operations for the period ended February 28, 2019 are ~~met:~~not ~~persuasive~~necessarily ~~evidence~~indicative of anthe ~~arrangement~~operating ~~exists,~~results ~~delivery~~for ~~has~~the ~~occurred~~full fiscal year or any future period. These unaudited ~~services~~interim ~~have~~financial ~~been~~statements ~~rendered,~~should be read in conjunction with the ~~selling~~financial ~~price~~statements isand ~~fixed~~related ornotes ~~determinable~~thereto included in the Company’s Annual Report on Form 10-K for the year ended August 31, 2018 filed with the Securities and ~~collectability~~Exchange is(the “SEC”) ~~reasonably~~on ~~assured~~November 28, 2018.

~~B. PRINCIPLES OF CONSOLIDATION~~Reclassifications

~~The consolidated financial~~Certain ~~statements~~prior ~~include~~year ~~the~~amounts ~~accounts~~have ofbeen ~~Entest~~reclassified ~~CA,~~to aconform ~~California~~with ~~corporation and wholly owned subsidiary of~~ the ~~Company.~~current ~~Entest~~year ~~CA was disposed of during the quarter ended November 30, 2018~~presentation. ~~These financial statement also include the accounts of Zander up to June 10, 2018. Significant inter-company transactions have been eliminated.~~

C.Recent Accounting ~~USE OF ESTIMATES~~Pronouncements

~~The~~In October ~~preparation~~2018, ~~of financial~~FASB ~~statements~~issued inASU ~~conformity~~No. ~~with~~2018-17, USConsolidation ~~GAAP~~- ~~requires~~Targeted ~~management~~Improvements to ~~make~~Related ~~estimates~~Party ~~and~~Guidance ~~assumptions~~for ~~that~~Variable ~~affect~~Interest Entities (Topic 810). ASU No. 2018-17 guidance eliminates the ~~reported amounts~~requirement ofthat ~~assets~~entities ~~and~~consider ~~liabilities~~indirect ~~and~~interests ~~disclosure~~held ofthrough related ~~contingent~~parties ~~assets~~under ~~and~~common ~~liabilities~~control atin ~~the~~their ~~date~~entirety ofwhen ~~the~~assessing ~~financial~~whether ~~statements~~a ~~and~~decision-making fee is a variable interest. Instead, the ~~reported~~reporting ~~amounts~~entity ofwill ~~revenues~~consider ~~and~~such ~~expenses~~indirect ~~during~~interests ~~the~~on ~~reporting~~a ~~period~~proportionate basis. ~~Actual~~This ~~results~~pronouncement ~~could~~is ~~differ~~effective ~~from~~for ~~those~~public entities ~~estimates~~for ~~and those~~fiscal ~~differences~~years ~~could~~ending beafter December 15, 2019, with early adoption permitted. The Company does not expect the adoption to have a material impact on its consolidated financial statements.

DNOTE 3. ~~CASH~~RELATED ~~EQUIVALENTS~~PARTY TRANSACTIONS

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. Cash equivalents are carried at cost, which approximates fair value.

E. PROPERTY AND EQUIPMENT

As of November 30, 2018, the Company’s property and equipment consists of $0.

F. INCOME TAXES

The Company accounts for income taxes using the liability method prescribed under FASB ASC 740, “Income Taxes.” Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the year in which the differences are expected to reverse. The Company records a valuation allowance to offset deferred tax assets if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized as income or loss in the period that includes the enactment date.

The Company applied the provisions of ASC 740-10-50, “Accounting for Uncertainty in Income Taxes”, which provides clarification related to the process associated with accounting for uncertain tax positions recognized in our financial statements. Audit periods remain open for review until the statute of limitations has passed. The completion of review or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Company’s liability for income taxes. Any such adjustment could be material to the Company’s results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. As of November 30, 2018 the Company had no uncertain tax positions, and will continue to evaluate for uncertain positions in the future.

The Company generated a deferred tax credit through net operating loss carry forward. However, a valuation allowance of 100% has been established.

Interest and penalties on tax deficiencies recognized in accordance with ACS accounting standards are classified as income taxes in accordance with ASC Topic 740-10-50-19.

G. BASIC EARNINGS (LOSS) PER SHARE

The Financial Accounting Standards Board (FASB) issued Accounting Standards Codification (ASC) 260, “Earnings Per Share”, which specifies the computation, presentation and disclosure requirements for earnings (loss) per share for entities with publicly held common stock. ASC 260 requires the presentation of basic earnings (loss) per share and diluted earnings (loss) per share. The Company has adopted the provisions of ASC 260 effective from inception. Basic net loss per share amounts is computed by dividing the net income by the weighted average number of common shares outstanding. All convertible debt has an anti-dilutive effect on the EPS, therefore Diluted earnings per share are the same as basic earnings per share.

NOTE 3. RECENT ACCOUNTING PRONOUNCEMENTS

In June 2014, the Financial Accounting Standards Board issued Accounting Standards Update No. 2014-10, which eliminated certain financial reporting requirements of companies previously identified as “Development Stage Entities” (Topic 915). The amendments in this ASU simplify accounting guidance by removing all incremental financial reporting requirements for development stage entities. The amendments also reduce data maintenance and, for those entities subject to audit, audit costs by eliminating the requirement for development stage entities to present inception-to-date information in the statements of income, cash flows, and shareholder equity. Early application of each of the amendments is permitted for any annual reporting period or interim period for which the entity’s financial statements have not yet been issued (public business entities) or made available for issuance (other entities). Upon adoption, entities will no longer present or disclose any information required by Topic 915. The Company has adopted this standard.

The following accounting standards updates were recently issued and have not yet been adopted by the Company. These standards are currently under review to determine their impact on the Company’s consolidated financial position, results of operations, or cash flows.

In June 2014, FASB issued Accounting Standards Update (ASU) No. 2014-12 Compensation — Stock Compensation (Topic 718), Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period. A performance target in a share-based payment that affects vesting and that could be achieved after the requisite service period should be accounted for as a performance condition under Accounting Standards Codification (ASC) 718, Compensation — Stock Compensation. As a result, the target is not reflected in the estimation of the award’s grant date fair value. Compensation cost would be recognized over the required service period, if it is probable that the performance condition will be achieved. The guidance is effective for annual periods beginning after 15 December 2015 and interim periods within those annual periods. Early adoption is permitted. The Company has reviewed the applicable ASU and has not, at the current time, quantified the effects of this pronouncement, however it believes that there will be no material effect on the consolidated financial statements.

In August 2014, FASB issued Accounting Standards Update (ASU) No. 2014-15 Preparation of Financial Statements – Going Concern (Subtopic 205-40), Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern. Under generally accepted accounting principles (GAAP), continuation of a reporting entity as a going concern is presumed as the basis for preparing financial statements unless and until the entity’s liquidation becomes imminent. Preparation of financial statements under this presumption is commonly referred to as the going concern basis of accounting. If and when an entity’s liquidation becomes imminent, financial statements should be prepared under the liquidation basis of accounting in accordance with Subtopic 205-30, Presentation of Financial Statements—Liquidation Basis of Accounting. Even when an entity’s liquidation is not imminent, there may be conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern. In those situations, financial statements should continue to be prepared under the going concern basis of accounting, but the amendments in this Update should be followed to determine whether to disclose information about the relevant conditions and events. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. The Company will evaluate the going concern considerations in this ASU, however, at the current period, management does not believe that it has met the conditions which would subject these financial statements for additional disclosure.

In January 2017, the FASB issued ASU No. 2017-01, Clarifying the Definition of a Business, which narrows the existing definition of a business and provides a framework for evaluating whether a transaction should be accounted for as an acquisition (or disposal) of assets or a business. The ASU requires an entity to evaluate if substantially all of the fair value of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable assets; if so, the set of transferred assets and activities (collectively, the set) is not a business. To be considered a business, the set would need to include an input and a substantive process that together significantly contribute to the ability to create outputs. The standard also narrows the definition of outputs. The definition of a business affects areas of accounting such as acquisitions, disposals and goodwill. Under the new guidance, fewer acquired sets are expected to be considered businesses. For the Company, this ASU is effective January 1, 2018 on a prospective basis with early adoption permitted. The Company would apply this guidance to applicable transactions after the adoption date.

NOTE 4. GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. The Company has generated net losses of $10,036,115 during the period from August 22, 2008 (inception) through November 30, 2018. This condition raises substantial doubt about the Company’s ability to continue as a going concern. The Company’s continuation as a going concern is dependent on its ability to meet its obligations, to obtain additional financing as may be required and ultimately to attain profitability. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Management intends to seek business opportunities to review and analyze for purposes of effecting a merger, acquisition or other business combination with an operating company business.

NOTE 5. RELATED PARTY TRANSACTIONS

On July 3, 2018, Zander entered into a sublease agreement with Entest whereby Zander would sublet office space located at 4700 Spring Street, Suite 304, La Mesa, California 91942 from Entest on a month to month basis for $6,000 per month beginning July 5, 2018. On November 16, 2018 Zander Therapeutics Inc. and the Company agreed to terminate Zander’s sublease with the Company effective the rental period commencing November, 2018. David R. Koos, who served as Chairman and Chief Executive Officer of Zander as of that date also served as Chairman and Chief Executive Officer of Entest as of that date. Zander was under common control with Entest as of that date.

On November 16, 2018, Entest Group, Inc. and ~~their~~its then Chairman and Chief Executive Officer, David R. Koos, agreed to satisfy any and all unpaid interest resulting from accrued interest earned on Notes Payable to Koos by Entest from the beginning of time to November 30, 2018 by transferring to David R. Koos 3,000,000 shares of the Series M Preferred stock of Zander Therapeutics, Inc. owned by the Company.

Entest Group, Inc. and Blackbriar Partners (“BP”) agreed to satisfy any and all unpaid interest resulting from accrued interest earned on Notes Payable to BP by Entest from the Company’s inception to November 30, 2018 by transferring to BP 20,000 shares of the Series M Preferred stock of Zander Therapeutics, Inc. owned by the Company. BP is controlled by David Koos, as of that date, the Company’s then Chairman and Chief Executive Officer.

Entest Group, Inc. and the Bio Matrix Scientific Group, Inc. (“BMSN”) agreed to satisfy any and all unpaid interest resulting from accrued interest earned on Notes Payable to BMSN by Entest from the Company’s inception to November 30, 2018 by transferring to BMSN 5,000 shares of the Series M Preferred stock of Zander Therapeutics, Inc. owned by the Company. As of November 16, 2018, David R. Koos was the Chairman and Chief Executive Officer of the Company and BMSN.

F-8

Entest Group, Inc. and Regen Biopharma, Inc. (“RGBP”) agreed to satisfy any and all unpaid interest resulting from accrued interest earned on Notes Payable to RGBP by Entest from the beginning of time to November 30, 2018 by transferring to RGBP 250,000 shares of the Series M Preferred stock of Zander Therapeutics, Inc. owned by the Company.

Entest Group, Inc. and Regen Biopharma, Inc. (“RGBP”) agreed to satisfy any and all rent prepaid by RGBP to Entest from the beginning of time to November 30, 2018 by transferring to RGBP 475,000 shares of the Series M Preferred stock of Zander Therapeutics, Inc. owned by the Company. As of November 16, 2018, David R. Koos was the Chairman and Chief Executive Officer of the Company and RGBP.

~~During the quarter~~In ~~ended~~ November ~~30,~~ 2018, the Company divested itself of Entest CABioMedical, Inc., a California corporation, for consideration consisting of $2,000 paid by an entity controlled by ~~the Company’s then Chairman and Chief Executive Officer~~ David R. Koos.

The Company recognized a loss of $6,947 on the disposition based on the difference between the Net Assets of the subsidiary and the consideration paid.

~~NOTE~~During the 6period ended February 29, 2019, the Company’s sole officer advanced to the Company an amount of $5,550 by issuing an unsecured and non-interest bearing loan that is payable on demand. ~~INCOME~~ ~~TAXES~~As of February 29, 2019 and August 31, 2018, the balance of such loan was $5,550 and $0, respectively.

As of November 30, 2018
Deferred tax assets:
Net operating tax carry forwards	$	2,110,450
Other		-0-
Gross deferred tax assets		2,110,450
Valuation allowance		(2,110,450)
Net deferred tax assets	$	-0-

NOTE 4. STOCKHOLDERS’ EQUITY

11Authorized Stock

AsThe Company is authorized to issue an aggregate of ~~November 30~~ 500,000,000 ~~2018 the~~shares ~~Company~~of ~~has~~common astock ~~Deferred~~with ~~Tax~~a ~~Asset~~par value of $20.0001,~~110~~ 5,~~450~~000,000 ~~completely~~shares of ~~attributable~~preferred tostock ~~net~~with ~~operating~~a ~~loss~~par ~~carry~~value ~~forwards~~ of ~~approximately~~ $100.0001,~~049~~ and 3,~~762~~000,000 ~~(which~~shares ~~expire~~of 20non-voting ~~years~~convertible ~~from~~preferred ~~the~~stock ~~date~~with a par value of $1.00. Each share of common stock entitles the ~~loss~~holder ~~was~~to ~~incurred)~~one ~~consisting~~vote on any matter on which action of: the stockholders of the corporation is sought.

~~(a) $ 13,647 of Net Operating~~Series ~~Loss~~AA ~~carry~~Preferred ~~forwards acquired in the reverse acquisition of Entest BioMedical, Inc., a California corporation, and~~Stock

~~(b) $~~The 10Company is authorized to issue 100,~~036,115~~000 shares of ~~Net~~Series ~~Operating~~AA ~~Loss~~Preferred ~~carry~~Stock ~~forwards~~at ~~attributable~~a topar ~~Entest~~value ~~BioMedical,~~of ~~Inc~~$0.0001 per share.

~~Realization~~ As of ~~deferred tax~~February ~~assets~~28, is2019 ~~dependent upon sufficient future taxable income during the period that deductible temporary differences~~ and ~~carry forwards~~August ~~are expected to be available to reduce taxable income. A valuation allowance is recorded when it is “more likely-than-not” that a deferred tax asset will not be realized. In addition~~31, ~~the reverse acquisition in which Entest BioMedical~~2018, ~~Inc.~~667 ~~was~~shares ~~involved in 2009 has resulted in a change~~ of ~~control. Internal~~Series ~~Revenue~~AA ~~Code~~Preferred ~~Sec~~Stock ~~382~~were ~~limits~~issued ~~the~~and ~~amount of income that may be offset by net operating loss (NOL) carryovers after an ownership change~~outstanding. ~~As a result, the Company has recorded a valuation allowance reducing all deferred tax assets to $ -0-.~~

~~Income tax is calculated at the 21% Federal~~Series ~~Corporate~~B ~~Rate.~~Preferred Stock

~~NOTE~~The Company ~~7. ACQUISITION~~is OFauthorized ~~ENTEST~~to CAissue 4,400,000 shares of Series B Preferred Stock at a par value of $0.0001 per share.

~~On July 10, 2009, the~~As ~~Company acquired 100%~~ of ~~Entest~~February ~~Biomedical~~28, ~~Inc.,~~2019 ~~a California corporation~~ and ~~wholly~~August ~~owned subsidiary of the Company~~31, ~~from BMSN for consideration consisting of (a) the issuance to BMSN of 10~~2018,~~000,000~~ ~~newly issued common shares of Entest and (b) the return by Mr. Rick Plote of 10~~728,~~000,000~~009 shares of ~~Entest’s~~Series ~~common~~B ~~stock~~Preferred ~~previously~~Stock were issued toand ~~him by Entest for cancellation~~outstanding. ~~During the quarter ended November 30, 2018, the Company divested itself of Entest Biomedical, Inc.~~

~~NOTE~~Series AAA ~~8. ACQUISITION~~Preferred ~~OF THE ASSETS OF PET POINTERS, INC.~~Stock

~~On January 4, 2011~~The ~~Entest~~Company CAis ~~acquired~~authorized ~~from~~to ~~Pet~~issue ~~Pointers~~300,000 ~~Inc.,~~shares ~~a California corporation doing business as McDonald Animal Hospital (“Seller”), and Dr. Gregory McDonald DVM (“McDonald”) all the goodwill from McDonald and assets~~ of ~~Seller~~Series ~~except~~AAA ~~cash~~Preferred ~~and~~Stock ~~accounts receivables~~at ~~used~~a inpar ~~connection~~value ~~with the operation~~ of ~~a veterinary medical clinic located at 225 S~~$0.0001 ~~Milpas~~per ~~Street, Santa Barbara, CA 93103 (the “Business”)~~share.

~~Consideration~~As of ~~for~~February ~~the~~28, ~~acquisition~~2019 ~~consisted~~ and August 31, 2018, 534 shares of: Series AAA Preferred Stock were issued and outstanding.

~~I. $70,000 in cash~~F-9

~~II.~~Non-Voting ~~$210,000~~Convertible ofPreferred ~~the~~Stock ~~Company’s common shares valued at the closing price per share as of January 4, 2011~~

~~III.~~The ~~Payment~~Company ofis noauthorized ~~more~~to ~~than~~issue ~~$78~~3,000,000 toshares ~~a creditor~~ of ~~the~~Non-Voting ~~Seller~~Convertible toPreferred beStock ~~paid~~at ina ~~monthly~~par ~~installments~~value of $1~~,500~~.00 per ~~month~~share.

~~IV.~~On ~~Payment~~October 2, 2018, the Company amended Article 4 of noits ~~more~~Articles ~~than~~of ~~$25,000~~Incorporation to ~~additional~~change ~~creditors~~the conversion features of the ~~Seller~~Company’s Non -Voting Convertible Preferred Stock. The Conversion Price changed from being equal to bethe ~~paid~~greater inof ~~monthly~~$0.01 ~~installments~~per share or seventy percent (70%) of the lowest closing bid price of its shares of common stock (the “Closing Price”) on its principal trading market or exchange for the five (5) trading days immediately preceding written receipt by the corporation of the holder’s intent to convert to being equal to the greater of (i) $~~825~~0.001 per ~~month~~share and (ii) seventy percent (70%) of the lowest Closing Price for the five (5) trading days immediately preceding written receipt by the corporation of the holder’s intent to convert.

V.As ~~Payment~~ of ~~$50~~February 28,~~000~~ to2019 ~~McDonald~~and onAugust ~~the~~31, ~~first~~2018, ~~business~~1,001,533 ~~day~~shares of ~~the~~Non-Voting ~~fourth~~Convertible ~~month~~Preferred ~~following~~Stock ~~the~~were ~~closing~~issued ofand ~~the acquisition (“Closing”)~~outstanding.

~~NOTE 9. DISPOSITION OF THE ASSETS~~Common ~~OF PET POINTERS, INC.~~Shares

~~On November 28, 2012~~The ~~the “~~Company ~~executed~~is anauthorized ~~agreement~~to ~~(“Agreement”)~~issue ~~with Gregory McDonald (“McDonald”)~~500, ~~Pet Pointers~~000, ~~Inc.~~000 ~~(“Pet~~shares ~~Pointer”) whereby Mc Donald and Pet Pointer would acquire from the Company all assets (with the exception~~ of ~~cash~~Common ~~and~~Stock ~~accounts~~at ~~receivable)~~a ~~utilized~~par byvalue ~~the Company in the operation~~ of ~~the~~$0.0001 ~~McDonald~~per ~~Animal Hospital, a full service veterinary clinic owned and operated by the Company and located in Santa Barbara, California (“McDonald Asset Sale”)~~share.

12As of February 28, 2019 and August 31, 2018, 49,170,472 shares of Common Stock were issued and outstanding.

~~On October~~NOTE 10, 2012 a Complaint (“Complaint”) was filed in the Superior Court of the State of California against the Company and David Koos by McDonald, a former employee of the Company, alleging breach of contract and breach of the covenant of good faith and dealing in connection with the assumption of lease obligations by the Company in connection with the acquisition of the assets of Pet Pointers, Inc breach of contract and breach of the covenant of good faith and dealing in connection with an employment agreement enters into with McDonald inc connection with the Acquisition, breach of contract in connection with the Acquisition purchase agreement, breach of the covenant of good faith and dealing in connection with the Acquisition purchase agreement, implied indemnity in connection to amounts owed by McDonald to Anthony and Judi Marinelli, the Internal Revenue Service, and the California Franchise Tax Board, intentional misrepresentation, negligent misrepresentation, failure to pay wages and violations of Sections 2802, 203, and 2806 of the California Labor Code4. ~~The~~DECONSOLIDATION ~~Complaint~~OF ~~sought~~ZANDER ~~judgment for nominal damages~~THERAPEUTICS, actual damages, compensatory damages, lost wages, compensation, expenses wage benefits and penalties pursuant to California Labor Code Sections 203 et al, 2802 and 2806, indemnification, accrued interest, punitive damages, costs of suit and attorney’s feesINC.

As consideration to the Company for the assets acquired, McDonald and Pet Pointers provided to the Company a General release whereby McDonald and Pet Pointer waive, release and discharge the Company and their respective assignees, officers, directors, shareholders, boards, owners, employees, attorneys, agents, trustors, trustees, beneficiaries, heirs, successors, and representatives from all known and unknown claims, demands, causes of action, attorney’s fees, costs, or expenses including:

(1) All claims relating to the Complaint.

(2) Those owed by McDonald to Anthony and Judi Marinelli which the Company became obligated to pay on McDonald’s behalf pursuant to the asset purchase agreement entered into between the Company and Gregory McDonald and Pet Pointers, Inc on January 4, 2011.

(3) Those amounts owed by McDonald to the Internal Revenue Service which the Company became obligated to pay on McDonald’s behalf pursuant to the asset purchase agreement entered into between the Company and Gregory McDonald and Pet Pointers, Inc on January 4, 2011.

(4) Those amounts owed by McDonald to the California Franchise Tax Board which the Company became obligated to pay on McDonald’s behalf pursuant to the asset purchase agreement entered into between the Company and Gregory McDonald and Pet Pointers, Inc on January 4, 2011.

Assets disposed of pursuant to the Agreement include approximately $4,840 of Property Plant and Equipment net of accumulated depreciation as well as all inventory held at the McDonald Animal Hospital.

Assets disposed of pursuant to the Agreement also include

(i) Essentially all intellectual property, including computer software, utilized in connection with the operation of the McDonald Animal Hospital

(ii) All telephone numbers, fax numbers, service marks, trademarks, trade names, fictitious business names, websites, business email addresses, vendor lists, promotional materials, vendor records and any and all business records including, but not limited to, such items stored in computer memories, microfiche, paper record or by any other means relevant to the operation of the McDonald Animal Hospital.

(iii) All customer lists, customer contacts, and any and all customer records that are related to the McDonald Animal Hospital.

As a result of the agreement, the Company recorded a non-cash pre-tax charge for the impairment of goodwill recorded in connection with the acquisition of the McDonald Animal Hospital of approximately $405,000 for the quarter ended November 30, 2012.

Pursuant to the Agreement, the Company agrees to waive, release and discharge McDonald and Pet Pointer from all known and unknown claims, demands, causes of action, attorney’s fees, costs, or expenses.

NOTE 10. DECONSOLIDATION OF ZANDER THERAPEUTICS, INC.

On May 5, 2018, The Company declared the distribution on a pro rata basis as a dividend in kind of 3,000,000 of the common shares of Zander Therapeutics, Inc., par value $0.0001, currently owned by Entest Group, Inc. to:

(a) Holders of record of the outstanding common shares of the Company as of the record date, which is May 30, 2018.

(b) Holders of record of the shares of any outstanding series of the preferred shares of the Company as of the record date, which is May 30, 2018.

Shareholders of the Company shall receive one (1) share of common ~~share~~stock of Zander Therapeutics, Inc. for each 17 shares of the Company’s common and/or preferred ~~shares~~stock ~~of the Company~~ held as of the record date for such dividend. The distribution of the 3,000,000 common shares of Zander Therapeutics, Inc. to the common and preferred shareholders of the Company occurred on June 11, 2018 (“Distribution Date”).

As a result of the payment of the abovementioned property dividend, the Company’s percentage of ownership of Zander fell below 50% resulting in the deconsolidation of Zander as of the Distribution Date. As of the Distribution Date all assets and liabilities ~~attributable~~ attributable to Zander were derecognized by the Company. The Company recognized a $10,~~034gain~~034 gain as a result of the deconsolidation. The Property dividend may be deemed to have occurred with a related party as the recipients were shareholders of Entest, including the then Chairman and Chief Executive Officer of Entest and Regen Biopharma, Inc. which iswas a company under common control with Entest.

The Company’s remaining shares of Zander, which ~~consists~~consisted of 5,000,000 shares of Zander’s Series M Preferred Stock (“Zander M Stock”) ~~was~~ were accounted for under the Equity Method as of the Distribution Date until November 29, 2018. The Zander M Stock was is carried a Fair Value and the carrying value iswas increased by the Company’s proportionate share of earnings of Zander and decreased by cash dividends paid by Zander as well as the Company’s proportionate share of losses of Zander up to the carrying value. As of August 31, 2018, the carrying value of the Zander M Stock ~~has~~was ~~been~~ decreased by the Company’s proportionate share of the losses of Zander and iswas 0. As of August 31, 2018, Entest beneficially ~~owns~~owned 34.82% of the share equity of Zander.

During the quarter ended November 30, 2018, the Company divested itself of the Zander M Stock as satisfaction of $179,318 of interest accrued but unpaid owed by the Company and $9,270 of unearned rental payments made to the Company. As the Zander M Stock had a carrying value of $0, the Company recognized a gain of $188,589 on the disposition.

~~NOTE 11. DISPOSITION OF ENTEST BIOMEDICAL, INC., A CALIFORNIA CORPORATION~~F-10

NOTE 5. DISPOSITION OF ENTEST BIOMEDICAL, INC., A CALIFORNIA CORPORATION

During the quarter ended November 30, 2018 the Company divested itself of Entest Biomedical, Inc., a California corporation and wholly owned subsidiary, for consideration consisting of $2,000 paid by an entity controlled by the Company’s then Chairman and Chief Executive Officer, David R. Koos, as full consideration for Entest Biomedical Inc. as well as any and all furniture, fixtures and equipment owned by the Company which has a carrying amount of $0.

The Company recognized a loss of $6,947 on the disposition based on the difference between the Net Assets of the subsidiary and the Consideration paid.

Cash derecognized in Divestiture	(63	~~(63~~)
Accrued Rent Receivable Derecognized in Divestiture	(12,000	~~(12000~~)
Liabilities Derecognized in Divestiture	3,116	~~3116~~
Consideration Received in Divestiture	2,000
Loss Recognized in Divestiture	(6,947	)

14NOTE 6. INCOME TAXES

Consideration Received in Divestiture		2000
Loss Recognized in Divestiture		(6947)

The Company provides for income taxes under ASC 740, “Income Taxes.” Under the asset and liability method of ASC 740, deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax basis of assets and liabilities and the tax rates in effect when these differences are expected to reverse. A valuation allowance is provided for certain deferred tax assets if it is more likely than not that the Company will not realize tax assets through future operations.

~~NOTE~~The income ~~12.~~tax ~~INVESTMENT~~provision ~~SECURITIES~~for the periods ended February 28, 2019 and 2018, consists of the following:

On February 28, 2017 the Company purchased 3,500,000 of the Series A Preferred shares of Regen Biopharma, Inc. for consideration consisting of $5,000 and 500,000 shares of the Company’s Series B Preferred stock.

	February 28,			February 28,
	2019			2018
Net income (loss)	$	209,039		$	(567,914	)
Effective tax rate		21	%		21	%
Income tax expense (benefit)		43,898			(119,262	)
Less: valuation allowance		(43,898	)		119,262
Income tax expense (benefit)	$	-		$	-

~~The~~Net ~~Series~~deferred Atax ~~Preferred shares~~assets consist of ~~Regen Biopharma, Inc. described above constitute~~ the following ~~Company’s~~components ~~sole investment securities~~ as of ~~November~~February 3028, ~~2017. In~~2019 and ~~July~~August ~~2018~~31, ~~the Series A preferred shares of Regan Biopharma, Inc. was sold by the Company for a total consideration of $35,000. The Company had no investment securities as of the same quarter in~~ 2018.:

As of November 30, 2017:

	February 28,			August 31,
	2019			2018
Net operating tax carry forwards	$	2,112,754		$	2,156,652
Valuation allowance		(2,112,754	)		(2,156,652	)
Net deferred tax asset	$	-		$	-

	3,500,000	Series A Preferred shares of Regen Biopharma, Inc
	Basis		Fair Value		Total Unrealized Gains		Net Unrealized Gain or (Loss) realized during the quarter ended November 30, 2017
$	5,000	$	233,800	$	228,800	$	43,750

On December 22, 2017, the United States enacted the Tax Cuts and Jobs Act (the “Act”) resulting in significant modifications to existing law including lowering the corporate tax rate from 34% to 21%. In addition to applying the new lower corporate tax rate in 2018 and thereafter to any taxable income we may have, the legislation affects the way we can use and carry forward net operating losses previously accumulated and results in a revaluation of deferred tax assets and liabilities recorded on our balance sheet. The Company has completed the accounting for the effects of the Act during the period ended February 28, 2019. Given that current deferred tax assets are offset by a full valuation allowance, these changes will have no impact on the balance sheet.

~~NOTE~~As 13of February 28, 2019, the Company had approximately $10,060,734 of net operating loss (“NOL”) carry forwards, the tax effect of which is approximately $2,122,754. ~~STOCKHOLDERS~~These ~~EQUITY~~carry forwards begin to expire in 2029.

The ~~stockholders’~~NOL carry forwards are subject to certain ~~equity~~limitations ~~section~~due to the change in control of the Company ~~contains~~pursuant ~~the~~to ~~following~~Internal ~~classes~~Revenue ofCode ~~capital~~Section ~~stock~~382. asThe ofCompany ~~November~~experienced a ~~30,~~change in control for tax purposes in November 2018: (see Note 1). The Company has not performed a study to determine if the NOL carry forwards are subject to these Section 382 limitations.

~~Common~~NOTE ~~Stock:~~7 - EARNING (LOSS) PER SHARE

~~$0.0001~~The ~~par~~following ~~value,~~is ~~500,000,000~~a ~~shares authorized~~reconciliation of the numerator and ~~49,170,472~~denominator used ~~shares~~in ~~issued~~the basic and ~~outstanding~~diluted asearnings ofper ~~November~~share ~~30,~~("EPS") ~~2018~~calculations.

Preferred Stock:

	Three Months Ended						Six Months Ended
	February 28,						February 28,
	2019			2018			2019		2018
Numerator:
Net income (loss)	$	(10,972	)	$	(409,808	)	$	209,039	$	(567,914	)
Earnings allocated to participating securities		-			-			-		-
Income (loss) available to common stockholders	$	(10,972	)	$	(409,808	)	$	209,039	$	(567,914	)

Denominator:
Weighted-average shares of common stock		49,170,472			49,170,472			49,170,472		49,073,250
Dilutive effect of convertible instruments		-			-			204,394,490		-
Diluted weighted-average of common stock		49,170,472			49,170,472			253,564,962		49,073,250

Net income (loss) per common share from:
Basic:	$	(0.00	)	$	(0.01	)	$	0.00	$	(0.01	)
Diluted:	$	(0.00	)	$	(0.01	)	$	0.00	$	(0.01	)

~~$0.0001~~For ~~par~~the ~~value~~three 5months ended February 28,~~000~~ 2019 and periods ended February 28,~~000~~ ~~shares~~2018, ~~authorized~~the convertible instruments are anti-dilutive and therefore, have been excluded from ofearnings ~~which:~~(loss) per share.

~~(a)~~For ~~100,000~~the ~~are~~six ~~authorized~~months asended ~~Series~~February ~~AA Preferred Stock of which 667 shares are issued and outstanding as of November 30~~28, ~~2018 and (b) 4~~2019,~~400,000~~ diluted ~~are~~earnings ~~authorized~~per asshare ~~Series~~is Bcalculated ~~Preferred~~using ~~Stock~~net ofincome ~~which~~available ~~728,073~~to ~~shares~~common ~~are~~stockholders ~~issued~~divided ~~and~~by ~~outstanding~~the asdiluted ofweighted ~~November~~average number ~~30, 2018 and (c) 300,000 are authorized as Series AAA Preferred Stock~~ of ~~which~~common ~~534~~ shares ~~are~~outstanding ~~issued~~during ~~and~~each ~~outstanding~~period asdetermined ofusing ~~November~~the ~~30,~~if-converted ~~2018~~method.

~~Upon~~NOTE ~~any~~8 ~~liquidation, dissolution,~~- orSUBSEQUENT winding up of the Company, whether voluntary or involuntary (collectively, a “Liquidation”), before any distribution or payment shall be made to any of the holders of Common Stock or any other series of preferred stock, the holders of Series B Preferred Stock shall be entitled to receive out of the assets of the Company, whether such assets are capital, surplus or earnings, an amount equal to $0.10 per share of Series B Preferred Stock (the “Liquidation Amount”) plus all declared and unpaid dividends thereon, for each share of Series B Preferred Stock held by them.EVENTS

15Management has evaluated subsequent events through the date these financial statements were available to be issued. Based on our evaluation no material events have occurred that require disclosure.

If, upon any Liquidation, the assets of the Company shall be insufficient to pay the Liquidation Amount, together with declared and unpaid dividends thereon, in full to all holders of Series B Preferred Stock, then the entire net assets of the Company shall be distributed among the holders of the Series B Preferred Stock, ratably in proportion to the full amounts to which they would otherwise be respectively entitled and such distributions be made in cash or in property taken at its fair value (as determined in good faith by the Board), or both, at the election of the Board.F-11

~~Non~~ITEM 2. ~~Voting~~MANAGEMENT’S ~~Convertible~~DISCUSSION ~~Preferred~~AND ~~Stock having~~ANALYSIS aOF ~~$1.00~~FINANCIAL ~~par~~CONDITION ~~value:~~AND RESULTS OF OPERATIONS.

3References to the “Company,~~000~~” “us,~~000~~” ~~shares authorized~~“our” ofor ~~which~~“we” 1refer to Entest Group,~~001,533~~ ~~shares~~Inc. ~~are~~The ~~issued~~following discussion and ~~outstanding~~analysis asof our financial condition and results of ~~November~~ 30operations ~~2018~~should be read in conjunction with our unaudited condensed financial statements and related notes included herein.

~~Non Voting Convertible~~CERTAIN ~~Preferred~~FORWARD-LOOKING ~~Stock~~INFORMATION shall convert at the option of the holder into shares of the corporation’s common stock at a conversion price equal to the greater of $0.001 per share or seventy percent (70%) of the lowest Closing Price for the five (5) trading days immediately preceding written receipt by the corporation of the holder’s intent to convert.

~~“CLOSING~~Information provided ~~PRICE”~~in this Quarterly report on Form 10Q may contain forward-looking statements within the meaning of Section 21E or Securities ~~shall~~Exchange ~~mean~~Act of 1934 that are not historical facts and information. These statements represent the ~~closing~~Company’s ~~bid~~expectations or ~~price~~beliefs, ~~for~~including, but not limited to, statements concerning future and operating results, statements concerning industry performance, the ~~corporation~~Company’s ~~common~~operations, ~~stock~~economic onperformance, financial conditions, margins and growth in sales of the ~~Principal~~Company’s products, ~~Market~~capital expenditures, financing needs, as well assumptions related to the forgoing. For this purpose, any statements contained in this Quarterly Report that are not statement of historical fact may be deemed to be forward-looking statements. These forward-looking statements are based on acurrent ~~Trading~~expectations ~~Day~~and asinvolve ~~reported~~various risks and uncertainties that could cause actual results and outcomes for future periods to differ materially from any forward-looking statement or views expressed herein. The Company’s financial performance and the forward-looking statements contained herein are further qualified by ~~Bloomberg~~other ~~Finance~~risks including Lthose set forth from time to time in the documents filed by the Company with the SEC, including the Company’s Annual Report on Form 10-K for the year ended August 31, 2018.P.

~~“PRINCIPAL MARKET” shall mean the principal trading exchange or market for the corporation’s common stock.~~Overview

~~“TRADING~~The Company ~~DAY”~~currently does not have any operations and has not actively conducted any operations for the quarter ended February 28, ~~shall~~2019. ~~mean~~The aCompany’s ~~day~~business onplan ~~which~~for the ~~Principal~~next ~~Market~~12 ~~shall~~months and beyond such time is to seek new business opportunities or to engage in a business combination with an unidentified company. The analysis of new business opportunities will be ~~open~~undertaken by or under the supervision of the Company’s management. As of the date of this filing, the Company has not entered into any definitive agreement with any party, nor have there been any specific discussions with any potential business combination candidate regarding business opportunities for the Company. There can be no assurance that the Company will be able to identify and acquire any business entity. Even if we successfully acquire a business entity, there is no assurance that we can generate revenue and become profitable.

~~On October 2,~~Results ~~2018 Entest Group, Inc. (the “Company”) amended Article 4~~ of ~~the~~Operations Company’s Articles of Incorporation to change the conversion features of the Company’s Non -Voting Convertible Preferred Stock. The Conversion Price changed from being equal to the greater of $0.01 per share or seventy percent (70%) of the lowest Closing Price for the five (5) trading days immediately preceding written receipt by the corporation of the holder’s intent to convert to being equal to the greater of $0.001 per share or seventy percent (70%) of the lowest Closing Price for the five (5) trading days immediately preceding written receipt by the corporation of the holder’s intent to convert.

~~NOTE~~The Company 14has not conducted any active operations during the quarter ended February 28, 2019. ~~CHANGE~~No OFrevenue ~~CONTROL~~has been generated by the Company within such period. It is unlikely the Company will have any revenues unless it is able to effect an acquisition or merger with an operating company, of which there can be no assurance. It is management’s assertion that these circumstances may hinder the Company’s ability to continue as a going concern. The Company’s plan of operation for the next twelve months shall be to locate suitable acquisition candidates.

OnFor ~~November 15, 2018, David Koos, Regen BioPharma Inc., Bostonia Partners Inc., Sherman Family Trust, Dunhill Ross Partners Inc., Bio-Technology Partners Business Trust (collectively,~~ the ~~“Sellers”)~~three ~~and~~months ~~Peiwen~~ended YuFebruary ~~(the “Buyer”) entered into a stock purchase agreement (the “SPA”)~~28, ~~pursuant~~2019 tocompared ~~which~~with the ~~Sellers~~three ~~agreed~~months toended ~~sell~~February ~~and the Buyer agreed to purchase an aggregate of 23~~28,~~733,334~~ shares of common stock, 667 shares of Series AA preferred stock, 534 shares of Series AAA preferred stock and 1,001,533 shares of Non-Voting Preferred Stock of Entest from the Seller for an aggregate purchase price of $325,000. The closing of the transactions contemplated by the SPA occurred on November 27, 2018~~. The purchase price was paid out of the Buyer’s personal funds.~~

~~As of the date of the~~The ~~transaction,~~following ~~Entest~~summary ~~had 49,170,472 shares~~ of ~~common~~our ~~stock,~~results ~~728,009 shares~~ of ~~Series~~operations Bshould ~~Preferred~~be ~~Stock,~~read ~~667~~in ~~shares~~conjunction ofwith ~~Series AA~~our ~~Preferred~~financial ~~Stock,~~statements ~~534~~for ~~shares~~the ofthree ~~Series AAA Preferred Stock and 1,001,533 shares of Non-Voting Convertible Preferred Stock~~months ~~outstanding.~~ended ~~The~~February ~~securities purchased pursuant to the SPA represent 48.3% of the outstanding shares of common stock~~2019, ~~90%~~which ~~of the~~are ~~outstanding~~included ~~shares of common stock assuming the conversion of the Non-Voting Convertible Preferred Stock on the execution date of the SPA and 94% of the voting power of Entest~~herein.

As contemplated by the SPA, David Koos resigned as Chairman, Chief Executive Officer, President, Acting Chief Financial Officer and Secretary of Entest and Peiwen Yu became as a director, Chief Executive Officer and President of Entest, effective November 28, 2018. Pursuant to the SPA, Mr. Koos will resign as a director of the Company upon compliance by Entest with information statement delivery requirements pursuant to Rule 14f-1 under the Securities Exchange Act of 1934, as amended. Such resignation became effective in November 2018. 3

16Our operating results for the three months ended February 28, 2019 and the three months ended February 28, 2018 and the changes between those periods for the respective items are summarized as follows:

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

	Three Months Ended
	February 28,
	2019		2018		Changes ($)
Operating Expenses	$	10,972	$	424,610	$	(413,638	)
Other Income	$	-	$	14,802	$	(14,802	)
Net loss	$	10,972	$	409,808	$	(398,836	)

~~References to the “Company,”~~The ~~“us,”~~Company ~~“our”~~has ornot ~~“we”~~conducted ~~refer~~any tooperations ~~Entest~~during ~~Group,~~the ~~Inc.~~three ~~The~~months ~~following~~ended ~~discussion~~February ~~and~~28, ~~analysis~~2019. ofRevenues ~~our financial~~from ~~condition and results of~~ operations ~~should~~were be$0 ~~read~~for the inthree ~~conjunction~~months ~~with~~ended ~~our~~February ~~unaudited~~28, ~~condensed~~2019 ~~financial statements~~ and ~~related~~ ~~notes included herein~~2018.

~~CERTAIN~~For the ~~FORWARD-LOOKING~~three ~~INFORMATION~~months ended February 28, 2019, operating expenses of $10,972, consisted of professional fees of $6,395, general and administrative expenses of $4,577 and other income and expenses of $0, resulting in a net loss of $10,972.

~~Information provided~~For ~~in this Quarterly report on Form 10Q may contain forward-looking statements within~~ the ~~meaning~~three ofmonths ~~Section~~ended ~~21E~~February ~~or Securities Exchange Act of 1934 that are not historical facts and information. These statements represent the Company’s expectations or beliefs~~28, ~~including,~~ ~~but not limited to~~2018, ~~statements concerning future and~~ operating ~~results,~~expenses ~~statements~~of ~~concerning industry performance~~$424, ~~the Company’s operations~~610, ~~economic~~consisted ~~performance,~~of ~~financial~~professional ~~conditions,~~fees ~~margins and growth in sales~~ of ~~the Company’s products~~$84, ~~capital expenditures~~091, ~~financing~~general ~~needs, as well assumptions related to the forgoing. For this purpose, any statements~~and ~~contained~~administrative inexpenses ~~this Quarterly Report that are not statement~~ of ~~historical~~$50,519, ~~fact may be deemed to be forward-looking statements. These forward-looking statements are based on current expectations~~ and ~~involve~~research ~~various risks~~ and ~~uncertainties~~development ~~that~~expenses ~~could~~of ~~cause actual results and outcomes for future periods to differ materially from any forward-looking statement or views expressed herein~~$290,000. The ~~Company’s~~ ~~financial performance and the forward-looking statements contained herein are further qualified by~~ other ~~risks including~~income ~~those~~of ~~set~~$14,802 ~~forth~~was ~~from time~~ attributable to ~~time~~rental inincome ~~the~~of ~~documents~~$15,000 ~~filed by the Company with the Securities~~ and ~~Exchange~~interest ~~Commission, including~~expense ~~the~~of ~~Company’s~~$198. ~~most~~Net ~~recent~~loss ~~Form 10K~~ for ~~the~~three ~~year~~months ended ~~August~~February 3128, 2018 was $409,808.

~~Overview~~The decrease in net loss for the three months ended February 28, 2019, as compared to the same period ended February 28, 2018, was primarily due to the ceasing of prior operations, disposition of subsidiaries and change of control during the first quarter ended November 30, 2018.

~~The Company currently does not have any~~For ~~operations and has not actively conducted any operations for~~ the ~~quarter~~six ~~ended November 30, 2018. The Company’s business plan for the next 12~~ months ~~and~~ended ~~beyond~~February such time is to seek new business opportunities or to engage in a business combination with an unidentified company. The analysis of new business opportunities will be undertaken by or under the supervision of the Company’s management. As of the date of this filing28, ~~the~~2019 ~~Company~~compared ~~has not entered into any definitive agreement~~ with ~~any party, nor have there been any specific discussions with any potential business combination candidate regarding business opportunities for~~ the ~~Company. There~~six ~~can~~months beended noFebruary ~~assurance that the Company will be able to identify and acquire any business entity. Even if we successfully acquire a business entity~~28, ~~there is no assurance that we can generate revenue and become profitable.~~2018

~~Results~~Our operating ofresults ~~Operations~~for the six months ended February 28, 2019 and the six months ended February 28, 2018 and the changes between those periods for the respective items are summarized as follows:

For the three months ended November 30, 2018 compared with the three months ended November 30, 2017

	Six Months Ended
	February 28,
	2019		2018			Changes ($)
Operating Expenses	$	25,026	$	597,382		$	(572,356	)
Other Income	$	234,065	$	29,468		$	204,597
Net Income (Loss)	$	209,039	$	(567,914	)	$	776,953

The Company has not conducted any ~~active~~ operations during the ~~quarter~~six months ended ~~November~~February 3028, ~~2018~~2019. NoRevenues ~~revenue~~from ~~has~~operations ~~been~~were ~~generated~~$0 byfor the ~~Company within such period. It is unlikely~~ ~~the~~six ~~Company~~months ~~will~~ended ~~have~~February ~~any revenues unless it is able to effect an acquisition or merger with an operating company~~28, of2019 ~~which~~and there can be no assurance. It is management’s assertion that these circumstances may hinder the Company’s ability to continue as a going concern. The Company’s plan of operation for the next twelve months shall be to locate suitable acquisition candidates.2018

~~Revenues from continuing operations were~~For ~~$0 for~~ the ~~quarter~~six ~~ended~~months ~~November 30, 2018 and 2017. Net Income from continuing operations was $220,011 for the quarter~~ ended ~~November 30,~~February ~~2018 while a Net Loss from continuing operations of $158~~28,~~106~~ ~~was recognized during the same quarter ended November 30~~2019, ~~2017. Net~~operating ~~Income~~expenses of $~~220~~25,~~011 recognized during the quarter ended November 30~~026, ~~2018~~consisted ~~was primarily attributable to gains recognized on the derecognition~~ of ~~$23,629~~professional offees ~~Aged Payables as well as recognition~~ of $~~188~~8,~~589~~834 ofand ~~gain~~general ~~related to settlement of liabilities with~~and ~~the~~administrative ~~Company’s~~expenses ~~owned shares~~ of ~~Series M Preferred Stock of Zander Therapeutics~~$16, ~~Inc~~192.

17For the six months ended February 29, 2019, other income of $234,065, consisted of a gain on write off accounts payables of $23,629, gain on disposition of Zander Therapeutics, Inc. of $188,589, rental income of $28,000, loss on disposition of Entest Biomedical Inc. of $6,947 and interest expense of $495.

~~For~~The net profit for the ~~three~~six months ended ~~November~~February 3028, ~~2018~~ ~~and~~2019 ~~2017,~~was ~~the Company had operating expenses~~ $14209,054 and $172,772 comprised of legal, filing, accounting, audit, and other professional service fees incurred in relation to the filing of the Company’s annual and quarterly reports in connection with its reporting obligations as well as rental costs039. ~~The Company incurred significantly lowered expenses during the quarter ended November 30, 2018 as compared to the same quarter ended 2017 due to:~~

~~(a)~~ For the ~~deconsolidation of~~six ~~Zander~~months ~~Therapeutics~~ended February 28, ~~Inc~~2018, ~~during~~operating ~~the~~expenses ~~quarter~~of ~~ended~~$597,382, ~~August~~consisted 31of professional fees of $208,190, ~~2018~~general and administrative expenses of $99,192 and research and development expenses of $290,000.

~~(b) the elimination of salary for the Company’s sole officer commencing September 1, 2018.~~ 4

~~Liquidity~~For the six months ended February 28, 2018, other income of $29,468 consisted of rental income of $30,000 and ~~Capital~~interest ~~Resources~~expenses of $532.

AsThe net ofloss ~~November~~for ~~30, 2018, we had cash in~~ the ~~amount~~six ofmonths ~~$149~~ended ~~and~~February ~~as of August 31~~28, 2018, wewas ~~had cash in the amount of~~ $~~267~~567,914.

The increase ~~decrease~~ in ~~cash~~net ofincome ~~approximately~~for ~~44.1% is~~the six months ended February 28, 2019, as compared to the same period ended February 28, 2018, was primarily ~~attributable~~due to ~~cash~~other ~~expended~~income inrealized, from the ~~operational~~ceasing ~~activities~~of prior operations, disposition of subsidiaries and change of control during the ~~Company~~first quarter ended November 30, 2018.

~~As of November 30, 2018, we had Current~~Liquidity ~~Portion of Prepaid Expenses of $0~~ and asCapital of August 31, 2018 we had Current Portion of Prepaid Expenses of $8,000. The decrease in Current Portion of Prepaid Expenses is attributable to the derecognition by the Company of expenses prepaid in connection to an agreement between the Company and Theracyte, Inc. entered into on August 18, 2010 whereby Theracyte would provide up to 25 implantable cell encapsulation devices to the Company solely for use by the Company in a ten (10) dog safety study. The amount was derecognized by the Company when (a) this safety study was abandoned and (b) the amounts prepaid are effectively uncollectible by the Company due to the expiration of the statute of limitations imposed upon such collection activity pursuant to relevant statute.Resources

~~As of November 30, 2018 we had Accounts~~Working ~~Payable~~Capital ~~of $2,387 and as of August 31, 2018 we had Accounts Payable of $28,447.~~

The decrease in Accounts Payable of approximately 91.6% is attributable primarily to:

	February 28, 2019			August 31, 2018			Changes ($)
Cash	$	-		$	267		$	(267	)
Working capital deficiency	$	(15,250	)	$	(245,711	)	$	230,461
Current and total assets	$	1,040		$	9,307		$	(8,267	)
Current and total liabilities	$	16,290		$	255,018		$	(238,728	)
Total stockholders’ equity (deficit)	$	(15,250	)	$	(245,711	)	$	230,461

~~(a)~~The decrease ~~the~~in ~~derecognition~~working bycapital deficit was primarily attributed to decreased liabilities from the ~~Company~~disposition ~~during~~of prior operations and the ~~quarter~~change ~~ended~~of control occurred in November 302018. As of February 28, 2019, our liabilities decreased $238,728, from $255,018, as of August 31, 2018, to $16,290. The decrease is liabilities is attributable to a decrease in notes payable of $2319,~~629~~601, a decrease of ~~aged~~accounts ~~payables~~payable ~~which~~and ~~are~~accrued ~~effectively~~liabilities ~~uncollectible~~of by$207,677, ~~the~~and ~~creditors~~a ~~due~~decrease toof ~~the~~unearned ~~expiration~~rental income of ~~the~~$17,000. ~~statute~~As of ~~limitations~~February ~~imposed~~28, ~~upon~~2019, ~~such~~our ~~collection~~current ~~activity~~assets ~~pursuant~~decreased $8,267, from $9,307, as of August 31, 2018, to ~~relevant~~$1,040. The ~~statute~~decrease is primarily attributed to the $8,000 in prepaid expenses at August 31, 2018.

~~(b)~~Cash Flows ~~the derecognition by the Company of $3,116 of Payables in connection with the disposition of Entest Biomedical, Inc. (a California corporation) during the quarter ended November 30, 2018.~~

As of November 30, 2018, we had Notes Payable of $0 and as of August 31, 2018, we had Notes Payable of $19,601. The reduction in Notes Payable is attributable to the settlement by the Company of $19,601 of Notes Payable, $9,270 in Unearned Rental Income and $179,318 of Interest Accrued but Unpaid payment by the Company to the relevant creditors of 5 Million shares of the Series M Preferred Stock of Zander Therapeutics, Inc.

	Six Months Ended
	February 28,
	2019			2018
Cash Flows used in Operating Activities	$	(3,959	)	$	(744,618	)
Cash Flows used in Investing Activities	$	1,937		$	-
Cash Flows provided by Financing Activities	$	1,755		$	1,400,000
Net Change in Cash During Period	$	(267	)	$	655,382

~~As of November 30, 2018 we had Amounts Due~~Cash toFlow ~~Other~~from ofOperating $0 and as of August 31, 2018, we had Amounts Due to Other of $8,000. The decrease in Due to Other is attributable to the derecognition by the Company of expenses incurred but unpaid in connection to an agreement between the Company and Theracyte, Inc. (“Theracyte”) entered into on August 18, 2010 whereby Theracyte would provide up to 25 implantable cell encapsulation devices to the Company solely for use by the Company in a ten (10) dog safety study. The amount was derecognized by the Company because (a) this safety study was abandoned and (b) the amounts unpaid are effectively uncollectible by Theracyte due to the expiration of the statute of limitations imposed upon such collection activity pursuant to relevant statute.Activities

18The net cash used in operating activities for the six months ended February 28, 2019 was attributed to a net profit of $209,039, increased due to an increase in expenses paid by a related party of $5,550 and loss on disposition of Entest Biomedical of $6,947, and decreased by gain on write off of accounts payable of $23,629, gain on disposition of Zander of $188,589 and a net change in operating assets and liabilities of $13,277.

AsThe net ofcash ~~November~~used ~~30,~~in ~~2018,~~operating weactivities ~~had~~for ~~Accrued Expenses~~the ofsix ~~$3,080~~months ~~and~~ended asFebruary ~~of August 31~~28, 2018 wewas ~~had~~attributed ~~Accrued Expenses of $181,904. The decrease in Accrued Expenses of approximately 98.3% is attributable primarily~~ to ~~the~~a ~~settlement~~net byloss ~~the Company~~ of $19567,~~601 of Notes Payable~~914, ~~$9,270 in Unearned Rental Income~~increased ~~and $179,318 of Interest Accrued but Unpaid payment~~ by ~~the~~a ~~Company~~net tochange ~~the~~in ~~relevant~~operating ~~creditors~~assets ofand 5liabilities ~~Million shares~~ of ~~the Series M Preferred Stock of Zander Therapeutics~~$176, ~~Inc~~704.

~~As of November 30, 2018 we had Unearned~~Cash ~~Rental~~Flow ~~Income~~from ofInvesting ~~$0 and as of August 31, 2018 we had Unearned Rental Income of $17,000.~~Activities

~~The~~Net ~~decrease~~cash infrom ~~Unearned~~investing activities ~~Rental~~was ~~income~~$1,937, isfor the six months ended February 28, 2019, derived from proceeds from a net cash received for divestiture ~~attributable~~of ~~to:~~Entest Biomedical.

~~(a)~~We ~~the~~did ~~settlement~~not byuse ~~the~~any funds ~~Company~~for ofinvesting ~~$19,601~~activities ofduring ~~Notes Payable, $9,270 in Unearned Rental Income and $179,318 of Interest Accrued but Unpaid payment by~~ the ~~Company~~six tomonths ~~the~~ended ~~relevant~~February ~~creditors of 5 Million shares of the Series M Preferred Stock of Zander Therapeutics~~28, ~~Inc~~2018.

~~(b) The recognition by the Company during the quarter ended November 30, 2018 of $10,000 of Rental Income previously prepaid by Regen Biopharma, Inc.~~ 5

~~As of November 30,~~Cash ~~2018,~~Flow wefrom ~~had~~Financing ~~$149 cash on hand and current liabilities of $5,467 such liabilities consisting of Accounts Payable and Accrued Expenses.~~Activities

~~We believe that we~~Net ~~will~~cash ~~not~~from befinancing ~~able~~activities towas ~~satisfy~~$1,755, ~~our~~for ~~cash requirements over~~ the ~~next~~six ~~twelve~~ months. ~~The~~ended ~~Company~~February ~~seeks~~28, to2019, ~~acquire~~derived anfrom ~~operating company~~proceeds ~~seeking~~from ~~the~~additional ~~perceived~~paid ~~advantages~~in ofcapital ~~being~~offset aby ~~publicly~~bank ~~held corporation. No assurance can be given that such an acquisition shall occur or~~overdraft, ifcompared ~~such an acquisition were~~ to ~~occur,~~net itcash ~~would~~from ~~occur on terms and conditions beneficial to the Company or its shareholders. The Company is also dependent upon the receipt of capital investment or other~~ financing toactivities ~~fund its ongoing operations and to execute its business plan~~ of ~~seeking a combination with a private operating company. [In addition~~$1,400,000, ~~the~~for ~~Company anticipates that it will~~the besix ~~dependent~~months ~~upon~~ended ~~certain~~February ~~related~~28, ~~parties to provide continued funding and capital resources.] If continued funding and capital resources are unavailable at reasonable terms~~2018, ~~the~~derived ~~Company~~from ~~may~~proceeds ~~not~~from becommon ~~able~~stock toissued ~~implement~~from ~~its plan of operations~~subsidiary.

~~Critical~~As of ~~Accounting~~February ~~Policies~~28, 2019 and ~~Estimates~~August 31, 2018, we had cash of $0 and $267, respectively.

~~Use~~We believe that we will not be able to satisfy our cash requirements over the next twelve months. The Company seeks to acquire an operating company seeking the perceived advantages of ~~Estimates~~being a publicly held corporation. No assurance can be given that such an acquisition shall occur or, if such an acquisition were to occur, it would occur on terms and conditions beneficial to the Company or its shareholders. The Company is also dependent upon the receipt of capital investment or other financing to fund its ongoing operations and to execute its business plan of seeking a combination with a private operating company. In addition, the Company anticipates that it will be dependent upon certain related parties to provide continued funding and capital resources. If continued funding and capital resources are unavailable at reasonable terms, the Company may not be able to implement its plan of operations.

~~The preparation of~~Critical ~~financial~~Accounting ~~statements~~Policies ~~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 liabilities at dates of the financial statements and the reported amounts of revenue and expenses during the periods. Actual results could differ from these estimates. Our significant estimates and assumptions include depreciation, stock-based compensation and the valuation allowance relating to the Company’s deferred tax assets.Estimates

~~Recently~~Use of ~~Issued Accounting Pronouncements~~Estimates

~~Reference is made to~~The ~~the~~preparation ~~“Recent~~of ~~Accounting~~financial ~~Pronouncements”~~statements in ~~Note~~conformity 2with toaccounting ~~the~~principles ~~Financial~~generally ~~Statements~~accepted ~~included~~ in ~~this~~the ~~report~~United ~~for~~States ~~information~~of America ~~related~~requires management to ~~new~~make ~~accounting~~estimates ~~pronouncement,~~and ~~none~~assumptions that affect the reported amounts of ~~which~~assets ~~had~~and aliabilities ~~material~~and ~~impact~~disclosure of oncontingent ~~our~~liabilities ~~consolidated~~at dates of the financial statements, and the ~~future~~ ~~adoption~~reported amounts of ~~recently~~revenue ~~issued~~and ~~accounting~~expenses ~~pronouncements,~~during ~~which~~the weperiods. Actual doresults ~~not~~could ~~expect~~differ ~~will~~from ~~have~~these aestimates. ~~material~~Our ~~impact~~significant onestimates ~~our~~and ~~consolidated~~assumptions include depreciation, stock-based ~~financial~~compensation ~~statements~~and the valuation allowance relating to the Company’s deferred tax assets.

~~Off-Balance~~Recently Issued ~~Sheet~~Accounting ~~Arrangements~~Pronouncements

AsReference is made to the “Recent Accounting Pronouncements” in Note 2 to the Financial Statements included in this report for information related to new accounting pronouncement, none of ~~November~~which 30had a material impact on our consolidated financial statements, ~~2018~~and the future adoption of recently issued accounting pronouncements, which we do not expect will have ~~any~~a ~~off-balance~~material ~~sheet~~impact ~~arrangements~~on our consolidated financial statements.

19Off-Balance Sheet Arrangements

~~Item~~As of 3.February ~~Quantitative~~28, ~~and~~2019, ~~Qualitative~~we ~~Disclosures~~do ~~About~~not ~~Market~~have ~~Risk~~any off-balance sheet arrangements.

~~We are a smaller reporting~~Item ~~company~~3. asQuantitative ~~defined by Rule 12b-2 of the Securities Exchange Act of 1934~~ and ~~are~~Qualitative ~~not~~Disclosures ~~required~~About toMarket provide the information under this item. We have chosen to disclose, however, that we have not engaged in any transactions, issued or bought any financial instruments or entered into any contracts that are required to be disclosed in response to this item.Risk

~~Item~~We are 4.a ~~Controls~~smaller reporting company as defined by Rule 12b-2 of the Exchange Act and ~~Procedures~~are not required to provide the information under this item. We have chosen to disclose, however, that we have not engaged in any transactions, issued or bought any financial instruments or entered into any contracts that are required to be disclosed in response to this item.

~~Evaluation~~Item 4. ~~of Disclosure~~ Controls and ~~Procedure~~ Procedures.

~~Pursuant to Rule 13a-15(b)~~Evaluation ~~under the Exchange Act, the Company carried out an evaluation, under the supervision and with the participation~~ of ~~Peiwen~~Disclosure ~~Yu,~~Controls ~~who is the Company’s Principal Executive Officer/Principal Financial Officer, of the effectiveness of the design~~ and ~~operation of the Company’s disclosure controls and procedures~~Procedure. The Company’s disclosure controls and procedures are designed to provide a reasonable level of assurance of achieving the Company’s disclosure control objectives. The Company’s Principal Executive Officer/Principal Financial Officer has concluded that the Company’s disclosure controls and procedures are not effective at this reasonable assurance level as of the period covered.

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

In connection with the evaluation of the Company’s internal controls during the period commencing on September 1, 2018 and ending on November 30, 2018, Peiwen Yu, who is both the Company’s Principal Executive Officer and Principal Financial Officer has determined that there were no changes to the Company’s internal controls over financial reporting that have been materially affected, or is reasonably likely to materially effect, the Company’s internal controls over financial reporting. 6

~~PART~~Pursuant to IIRule 13a-15(b) ~~OTHER~~under ~~INFORMATION~~the Exchange Act, we carried out an evaluation, under the supervision and with the participation of Peiwen Yu, our Principal Executive Officer/Principal Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Our Principal Executive Officer/Principal Financial Officer has concluded that our disclosure controls and procedures were not effective at this reasonable assurance level as of the period covered by this report.

~~Item~~Changes in 1.Internal ~~Legal~~Controls ~~Proceedings.~~over Financial Reporting

~~None~~In connection with the evaluation of the Company’s internal controls during the period commencing on December 1, 2018 and ending on February 28, 2019, Peiwen Yu, the Company’s Principal Executive Officer and Principal Financial Officer has determined that there were no changes to the Company’s internal controls over financial reporting that have been materially affected, or are reasonably likely to materially effect, the Company’s internal controls over financial reporting.

~~Item~~PART II ~~1A.~~- ~~Risk~~OTHER ~~Factors.~~INFORMATION

~~We are a smaller reporting company as defined~~Item by1. ~~Rule~~Legal ~~12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item~~Proceedings.

~~Item 2~~None. ~~Unregistered Sales of Equity Securities and Use of Proceeds~~

~~None~~Item 1A. Risk Factors.

~~Item~~We are 3.a ~~Defaults~~smaller ~~Upon~~reporting ~~Senior~~company ~~Securities~~as defined by Rule 12b-2 of the Exchange Act and are not required to provide the information under this item.

~~None~~Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

~~Item 4~~None. ~~Mine Safety Disclosures~~

~~Not applicable~~Item 3. Defaults Upon Senior Securities

~~Item 5~~None. ~~Other Information~~

~~None~~Item 4. Mine Safety Disclosures

20Not applicable.

Item 6 5. ~~Exhibits~~Other Information

~~(a) Exhibits required by Item 601 of Regulation S-K~~None.

Exhibit		Description
31.1		Certification of the Company’s Principal Executive Officer and Principal Financial and Accounting Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended November 30, 2018.
32.1		Certification of the Company’s Principal Executive Officer and Principal Financial and Accounting Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 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.

~~SIGNATURE~~Item 6. Exhibits

~~Pursuant to the requirements of the~~(a) ~~Securities~~Exhibits ~~Exchange~~required ~~Act of 1934, the registrant has duly caused this report to be signed on its behalf~~ by ~~the~~Item ~~undersigned~~601 ~~hereunto duly~~of ~~authorized~~Regulation S-K.

		ENTEST GROUP, INC.
Exhibit		Description
Dated: January 22, 2019	By:	/s/ Peiwen Yu
31.1		Certification of the Company’s Principal Executive Officer and Principal Financial and Accounting Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, with respect to the registrant’s Quarterly Report on Form 10-Q for the quarter ended February 28, 2019.
		Peiwen Yu
32.1		Certification of the Company’s Principal Executive Officer and Principal Financial and Accounting Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
	Title:	Chief Executive Officer and President (Principal Executive officer, and Principal Financial and Accounting Officer)
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.

21SIGNATURE

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 hereunto duly authorized.

		ENTEST GROUP, INC.

Dated: April 29, 2019	By:	/s/ Peiwen Yu
		Peiwen Yu
		Title: Chief Executive Officer and President (Principal Executive officer, and Principal Financial and Accounting Officer)

Filing Compare · ENTEST GROUP, INC.