UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

~~FORM~~Form 10-Q

~~x QUARTERLY REPORT UNDER SECTION 13 OR 15~~(d)Mark ~~OF THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED March 31, 2017~~One)

~~Commission~~x ~~file~~QUARTERLY ~~number~~REPORT ~~000-55343~~PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended September 30, 2017

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

	For the transition period from __________ to __________

Commission File Number 000-55343

Perkins Oil & Gas, Inc.

(Exact name of registrant as specified in its charter)

Nevada

Nevada		45--5361669
(State or other jurisdiction of incorporation or organization)		(IRS Employer Identification No.)

17330 Preston Road, Suite 200D, Dallas TX		75252
(Address of principal executive offices)		(Zip Code)

(State or other jurisdiction of incorporation or organization)

17330 Preston Road, Suite 200D

Dallas, Texas 75252

(Address of principal executive offices, including zip code.)

(201) 730-6454

(~~Telephone~~Registrant’s telephone number, including area code)

~~P.O.~~N/A ~~Box 21~~

Bonita, CA 91908

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

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the ~~past~~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 ~~last~~past 90 days. ~~YES~~ x YES o NO o

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

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

Large accelerated filer ¨o Accelerated filer ¨o Non-accelerated filer ¨o (Do not check if a smaller reporting company) Smaller reporting company x Emerging growth company x

~~Indicate~~If an emerging growth company, indicate by check mark ~~whether~~if the registrant ishas aelected ~~shell~~not ~~company~~to ~~(as~~use ~~defined~~the inextended ~~Rule~~transition ~~12b-2~~period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act). ~~YES ¨~~o ~~NO x~~

~~State~~Indicate ~~the~~by ~~number~~check ofmark ~~shares~~whether ~~outstanding of each of~~ the ~~issuer's~~registrant ~~classes~~is ofa ~~common~~shell ~~equity,~~company (as ofdefined ~~the~~in ~~latest~~Rule ~~practicable~~12b-2 ~~date: 6,750,000 shares~~ of ~~common~~the ~~stock~~Exchange asAct) ofo ~~May~~YES x 2,NO ~~2017~~

~~ITEM~~APPLICABLE 1.ONLY ~~FINANCIAL~~TO ~~STATEMENTS.~~ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS

~~PERKINS~~Check ~~OIL~~whether &the ~~GAS~~registrant ~~INC~~has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Exchange Act after the distribution of securities under a plan confirmed by a court. o YES o NO

~~BALANCE~~APPLICABLE ~~SHEETS~~ONLY TO CORPORATE ISSUERS

	March 31, 2017			June 30, 2016
	(unaudited)
ASSETS
Current Assets
Cash and cash equivalents	$	-		$	668
Total Current Assets		-			668
TOTAL ASSETS	$	-		$	668
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities
Accounts payable	$	3,230		$	5,594
Accrued interest payable		-			1,221
Promissory notes payable - long term notes due in one year		-			18,900
Total Current Liabilities		3,230			25,715
Long Term Liabilities
Accrued interest payable		-			1,941
Promissory notes payable		-			30,200
Total Long Term Liabilities		-			32,141
Total Liabilities		3,230			57,856
STOCKHOLDERS' DEFICIT
Common stock, $0.001 par value, 75,000,000 shares authorized; 6,750,000 and 6,750,000 shares issued and outstanding as of March 31, 2017, and June 30, 2016		6,750			6,750
Additional paid-in capital		113,111			40,751
Accumulated deficit		(123,091	)		(104,689	)
Total stockholders' deficit		(3,230	)		(57,188	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	-		$	668

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

~~The~~6,750,000 ~~accompanying~~common ~~notes~~shares ~~are~~issued anand ~~integral~~outstanding ~~part~~as of ~~these~~November ~~unaudited~~20, ~~financial statements~~2017.

2TABLE OF CONTENTS

PERKINS OIL & GAS INC.

PART I - FINANCIAL INFORMATION.

Item 1.	Financial Statements.	3

Item 2.	Management’s Discussion and Analysis of Financial Condition or Plan of Operation.	10

Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	12

Item 4.	Controls and Procedures.	13

PART II - OTHER INFORMATION.

Item 1.	Legal Proceedings.	14

Item 1A.	Risk Factors.	14

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	14

Item 3.	Defaults Upon Senior Securities.	14

Item 4.	Mine Safety Disclosures.	14

Item 5.	Other Information.	14

Item 6.	Exhibits.	15

SIGNATURES.		16

~~STATEMENTS OF OPERATIONS~~2

~~(unaudited)~~PART I - FINANCIAL INFORMATION

	For the Three Months Ended						For the Nine Months Ended
	March 31,			March 31,			March31,			March 31,
	2017			2016			2017			2016
OPERATING EXPENSES
General and administrative	$	4,409		$	2,885			17,336			12,582
LOSS FROM OPERATIONS		4,409			2,885			17,336			12,582
OTHER EXPENSE
Interest expense	$	-		$	(445	)		(1,066	)		(1,140	)
TOTAL OTHER EXPENSES		-			(445	)		(1,066	)		(1,140	)
Provision for income taxes		-			-			-			-
NET LOSS	$	(4,409	)	$	(3,330	)	$	(18,402	)	$	(13,722	)
Basic and Diluted Loss per Common Share	$	(0.00	)	$	(0.00	)	$	(0.00	)		(0.00	)
Basic and Diluted Weighted Average Common Shares Outstanding		6,750,000			6,750,000			6,750,000			6,750,000

Item 1. Financial Statements

~~The~~PERKINS ~~accompanying~~OIL ~~notes~~& ~~are~~GAS ~~an integral part of these unaudited financial statements~~INC.

3 CONDENSED BALANCE SHEETS

~~PERKINS OIL & GAS INC.~~(Unaudited)

STATEMENTS OF CASH FLOWS

	September 30, 2017			June 30, 2017
ASSETS
Current Assets
Cash and cash equivalents	$	1,989		$	-
Total Current Assets		1,989			-

Oil and Gas Property (SE method)		5,483			-

TOTAL ASSETS	$	7,472		$	-

LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities
Accounts payable and accrued liabilities	$	17,025		$	9,767
Due to related party		5,603			5,603
Accrued interest payable		1,027			-
Promissory notes payable		10,000			-
		33,655			15,370

Total Liabilities		33,655			15,370

STOCKHOLDERS’ DEFICIT
Common stock, $0.001 par value, 75,000,000 shares authorized; 6,750,000 and 6,750,000 shares issued and outstanding as of September 30, 2017 and June 30, 2017		6,750			6,750
Additional paid-in capital		111,011			111,011
Accumulated deficit		(143,944	)		(133,131	)
Total stockholders’ deficit		(26,183	)		(15,370	)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	7,472		$	-

(The accompanying notes are an integral part of these unaudited) condensed financial statements.

	For the Nine Months Ended
	March 31,			March 31,
	2017			2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(18,402	)	$	(13,722	)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities		7,668			650
Accrued interest payable		1,066			1,140
Net cash used in operating activities		(9,668	)		(11,932	)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of notes payable		9,000			14,700
Net cash provided by financing activities		9,000			14,700
Net increase (decrease) in cash and cash equivalents		(668	)		2,768
Cash and cash equivalents - beginning of period		668			6
Cash and cash equivalents - end of period	$	0		$	2,774
Supplemental Cash Flow Disclosures
Cash paid for interest	$	-		$	-
Cash paid for income taxes	$	-		$	-
Non-cash financing activity
Forgiveness of related party liabilities credited to additional paid in capital	$	72,360			-

Table of Contents

~~The~~PERKINS ~~accompanying~~OIL ~~notes~~& ~~are~~GAS ~~an integral part of these unaudited financial statements~~INC.

4CONDENSED STATEMENTS OF OPERATIONS

~~PERKINS OIL & GAS INC.~~(Unaudited)

NOTES TO THE FINANCIAL STATEMENTS

	For the three months ended
	September30,			September 30,
	2017			2016

REVENUES	$	-		$	-

OPERATING EXPENSES
General and administrative		2,133			2,590
Professional fees		7,653			4,000
		9,786			6,590

LOSS FROM OPERATIONS		(9,786	)		(6,590	)

OTHER EXPENSE
Interest expense		(1,027	)		(494	)
TOTAL OTHER EXPENSES		(1,027	)		(494	)

Provision for income taxes		-			-

NET LOSS	$	(10,813	)	$	(7,084	)

Basic and Diluted Loss per Common Share	$	(0.00	)		(0.00	)
Basic and Diluted Weighted Average Common Shares Outstanding		6,750,000			6,750,000

(The accompanying notes are an integral part of these unaudited) condensed financial statements.

~~March~~4 ~~31,~~Table ~~2017~~of Contents

~~NOTE~~PERKINS 1OIL –& ~~NATURE~~GAS ~~OF OPERATIONS AND BASIS OF PRESENTATION~~ INC.

~~Perkins~~CONDENSED ~~Oil~~STATEMENTS &OF ~~Gas,~~CASH Inc. (“the Company”) was incorporated in the State of Nevada on May 25, 2012 and established a fiscal year end of June 30. The Company intends to engage in the exploration and development of oil and gas properties. The Company’s activities to date have been limited to organization and capital. The Company is currently looking for new wells. FLOWS

~~Basis of presentation~~ (Unaudited)

The accompanying unaudited interim financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10Q and Rule 8 of Regulation S-X. In the opinion of management, all adjustments (which include only normal recurring adjustments) necessary to present fairly the financial position, results of operations, and cash flows at March 31, 2017 and for all periods presented herein, have been made. The results of operations for the three and nine months ended March 31, 2017 are not necessarily indicative of the operating results for the full year. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted. It is suggested that these financial statements be read in conjunction with the financial statements and notes thereto included in the Company's June 30, 2016 audited financial statements.

	For the three months ended
	September 30,			September 30,
	2017			2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(10,813	)	$	(7,084	)
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities		7,258			1,827
Accrued interest payable		1,027			493
Net cash used in operating activities		(2,528	)		(4,764	)

CASH FLOWS FROM INVESTING ACTIVITIES
Lease cost on oil and gas property		(5,483	)		-
Net cash used in investing activities		(5,483	)		-

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issuance of notes payable		10,000			8,000
Net cash provided by financing activities		10,000			8,000

Net increase in cash and cash equivalents		1,989			3,236
Cash and cash equivalents - beginning of period		-			668
Cash and cash equivalents - end of period	$	1,989		$	3,904

Supplemental Cash Flow Disclosures
Cash paid for interest	$	-		$	-
Cash paid for income taxes	$	-		$	-

The ~~preparation~~accompanying ofnotes ~~financial~~are ~~statements~~an inintegral ~~conformity~~part ~~with GAAP requires management to make estimates and assumptions the affect the reported amounts~~ of ~~assets,~~these ~~liabilities,~~unaudited ~~revenue~~condensed ~~and~~financial ~~expenses~~statements. ~~Actual results and outcomes may differ from management's estimates and assumptions.~~

~~Certain~~5 ~~prior-period~~Table ~~amounts~~of ~~have been reclassified to conform to the current period presentation.~~Contents

~~Recent~~PERKINS ~~accounting~~OIL ~~pronouncements~~ & GAS INC.

~~The~~NOTES ~~Company~~TO ~~has~~THE ~~evaluated~~CONDENSED ~~all~~UNAUDITED ~~the~~FINANCIAL ~~recent accounting pronouncements and believes that none of them will have a material effect on the company’s financial statement.~~STATEMENTS

~~NOTE~~SEPTEMBER 230, ~~– GOING CONCERN~~ 2017

~~The~~NOTE ~~Company’s~~1 ~~financial~~– ~~statements~~NATURE ~~are~~OF ~~prepared~~OPERATIONS inAND ~~accordance~~BASIS ~~with~~OF ~~generally~~PRESENTATION accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $3,230 and an accumulated deficit of $123,091. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.

InPerkins ~~order~~Oil to& ~~continue~~Gas, asInc. a(“The ~~going~~Company”) ~~concern,~~was incorporated in the ~~Company~~State ~~will~~of ~~need,~~Nevada ~~among~~on ~~other~~May ~~things~~25, ~~additional~~2012 ~~capital~~and ~~resources.~~established ~~Management's~~a ~~plan~~fiscal isyear toend ~~obtain~~of ~~such~~June ~~resources~~30. ~~for~~The ~~the~~ Company byintends ~~obtaining capital from management and significant shareholders sufficient~~ to ~~meet~~engage ~~its~~in ~~minimal~~the ~~operating~~exploration ~~expenses~~ and ~~seeking~~development ~~equity~~of oil and~~/or~~ ~~debt~~gas ~~financing~~properties. ~~However~~The ~~management~~Company’s ~~cannot~~activities ~~provide~~to ~~any~~date ~~assurances~~have ~~that~~been ~~the~~limited ~~Company~~to ~~will~~organization beand ~~successful~~capital. inThe ~~accomplishing~~Company ~~any~~is ofcurrently ~~its~~looking ~~plans~~for new wells.

~~The~~Basis ~~ability~~ of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.presentation

5The accompanying unaudited condensed financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended September 30, 2017 are not necessarily indicative of the results that may be expected for the year ending June 30, 2018. Notes to the unaudited condensed financial statements that would substantially duplicate the disclosures contained in the audited financial statements for fiscal year 2018 have been omitted. This report should be read in conjunction with the audited consolidated financial statements and the footnotes thereto for the fiscal year ended June 30, 2017 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on November 15, 2017.

~~NOTE~~Certain 3prior-period –amounts ~~RELATED~~have ~~PARTY~~been ~~TRANSACTIONS~~reclassified to conform to the current period presentation.

~~During~~Use ~~the~~of nine months ended March 31, 2017, the Company received $8,000 and $1,000 from a related party that bears interest at 4% per annum and was to mature on September 28, 2018, and December 31, 2018, respectively. Estimates

~~During~~The ~~the~~preparation ~~nine~~of ~~months~~financial ~~ended~~statements ~~March~~in ~~31,~~conformity ~~2017,~~with agenerally ~~total~~accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of ~~$58,100~~assets and liabilities and disclosure of ~~principal~~contingent ~~promissory~~assets ~~notes~~and ~~payable,~~liabilities at the ~~accrued~~date ~~interest~~the offinancial ~~$4,227~~statements and ~~payables~~the reported amount of ~~$10,033~~revenues ~~with~~and ~~various~~expenses ~~related~~during ~~parties~~the ~~were~~reporting ~~forgiven~~period. Actual results could differ from those estimates. The Company continually evaluates its estimates and ~~credited~~judgments. The Company bases its estimates and judgments on historical experience and other factors that it believes to ~~additional~~be ~~paid~~reasonable inunder ~~capital~~the circumstances. Materially different results can occur as circumstances change and additional information becomes known, even for estimates and judgments that are not deemed critical.

AsCash ofand ~~March~~Cash ~~31, 2017, there are no outstanding promissory notes payable.~~Equivalents

6The Company considers all highly liquid investments with the original maturities of three months or less to be cash equivalents. The Company had $1,989 and $0 in cash as at September 30, 2017 and June 30, 2017, respectively.

~~ITEM~~6 2.Table ~~MANAGEMENT'S~~of ~~DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.~~Contents

~~CAUTIONARY~~Related ~~STATEMENTS~~Party ~~REGARDING~~Balances ~~FORWARD-LOOKING~~and ~~INFORMATION~~ Transactions

~~Certain~~The ~~statements~~Company infollows ~~this~~FASB ~~quarterly~~ASC ~~report on Form 10-Q contain or may contain forward-looking statements that are subject to known and unknown risks~~850, ~~uncertainties~~“Related ~~and~~Party ~~other factors which may cause actual results~~Disclosures,” ~~performance~~for or achievements to be materially different from any future results, performance or achievements expressed or implied by such forward-looking statements. These forward-looking statements were based on various factors and were derived utilizing numerous assumptions and other factors that could cause our actual results to differ materially from those in the ~~forward-looking~~identification statements. These factors include, but are not limited to, our ability to consummate a merger or business combination, economic, political and market conditions and fluctuations, government and industry regulation, interest rate risk, U.S. and global competition, and other factors. Most of ~~these~~related ~~factors~~parties ~~are difficult to predict accurately~~ and ~~are~~disclosure ~~generally beyond our control. You should consider the areas~~ of ~~risk~~related ~~described~~party ~~in connection with any forward-looking statements that may be made herein~~transaction. ~~Readers~~<see ~~are~~Note cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date of this report. Readers should carefully review this annual report in its entirety, including but not limited to our financial statements and the notes thereto. Except for our ongoing obligations to disclose material information under the Federal securities laws, we undertake no obligation to release publicly any revisions to any forward-looking statements, to report events or to report the occurrence of unanticipated events. For any forward-looking statements contained in any document, we claim the protection of the safe harbor for forward-looking statements contained in the Private Securities Litigation Reform Act of 1995. 5>

~~Results~~Fair Value of ~~Operations~~Financial Instruments

WeThe ~~are~~Company anadopted ~~exploration~~the ~~stage~~provisions ~~company~~of ~~and~~ASC ~~have~~Topic ~~generated~~820, no“Fair ~~revenues~~Value ~~since~~Measurements ~~inception~~and ~~(May 25~~Disclosures,” ~~2012)~~which ~~through~~defines ~~March~~fair ~~31,~~value ~~2017~~as used in numerous accounting pronouncements, ~~and~~establishes ~~have~~a anframework ~~accumulated~~for ~~deficit~~measuring offair ~~$123,091~~value asand expands disclosure of ~~March~~fair ~~31,~~value ~~2017~~measurements.

~~For~~The ~~the~~estimated ~~three~~fair ~~months~~value ~~ended~~of ~~March~~certain 31financial instruments, ~~2017~~including cash and ~~2016~~cash equivalents, weaccounts ~~had~~receivable, noaccounts ~~revenues~~payable and ~~incurred~~accrued ~~$4,409~~expenses ~~and~~are $2carried at historical cost basis,~~885~~ inwhich ~~general~~approximates ~~and~~their ~~administrative~~fair ~~expenses~~values ~~and~~because $0of the short-term nature of these instruments. The carrying amounts of our short and ~~$445~~long interm credit obligations approximate fair value because the effective yields on these obligations, which include contractual interest ~~expense~~rates taken together with other features such as concurrent issuances of warrants and/or embedded conversion options, ~~respectively.~~are comparable to rates of returns for instruments of similar credit risk.

~~For~~ASC 820 defines fair value as the ~~nine~~exchange ~~months~~price ~~ended~~that ~~March~~would ~~31,~~be ~~2017~~received ~~and~~for ~~2016,~~an weasset ~~had~~or nopaid ~~revenues~~to ~~and~~transfer ~~incurred~~a ~~$17,336~~liability ~~and~~(an ~~$12,582~~exit price) in ~~general~~the ~~and~~principal ~~administrative~~or ~~expenses~~most ~~and~~advantageous ~~$1,066~~market ~~and~~for ~~$1,140~~the asset or liability in ~~interest~~an ~~expense~~orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy, ~~respectively~~which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. ASC 820 describes three levels of inputs that may be used to measure fair value:

Level 1 -	quoted prices in active markets for identical assets or liabilities

Level 2 -	quoted prices for similar assets and liabilities in active markets or inputs that are observable

Level 3 -	inputs that are unobservable (for example cash flow modeling inputs based on assumptions)

The ~~following~~recorded ~~table~~amounts ~~provides~~of ~~selected~~ financial ~~data~~instruments, ~~about~~including ~~our~~cash ~~company~~equivalents, ataccounts ~~March 31~~payable, ~~2017~~ and ~~the~~notes ~~year~~payable ~~ended~~approximate ~~June~~their market value as of September 30, ~~2016~~2017.

Balance Sheet Data:	3/31/17 and			6/30/16
Cash	$	0		$	668
Total assets	$	0		$	668
Total liabilities	$	3,230		$	57,856
Stockholders' deficit	$	(3,230	)	$	(57,188	)

Oil and Gas Properties

~~Our~~Oil ~~cash~~and ~~balance~~gas atacquisition ~~March~~expenditures ~~31,~~are ~~2017~~accounted ~~was~~for $0in accordance with the successful efforts method of accounting. ~~Our~~Direct ~~cash~~costs ~~balance~~incurred for finding oil and ~~revenues~~natural ~~generated~~gas ~~from~~reserves, anare ~~anticipated~~initially ~~new~~capitalized ~~lease~~until ~~may~~the ~~not~~properties beare ~~sufficient~~evaluated and determined to ~~cover~~be ~~the~~either ~~expenses~~productive weor ~~will~~nonproductive. ~~incur~~Such ~~during~~evaluations are made on a periodic basis. If an exploratory well is determined to be nonproductive, the ~~next~~costs ~~twelve~~will ~~months~~be charged to expense.

ToAs ~~continue~~of asSeptember a30, ~~going concern~~2017, the Company ~~will~~incurred ~~need~~$5,483 ~~among~~acquisition ~~other~~costs ~~things,~~associated ~~additional~~with ~~capital~~the ~~resources.~~acquisition ~~Management's~~of ~~plan~~leases isin ~~to obtain such resources for~~ the ~~Company~~states byof ~~obtaining~~Wyoming ~~capital~~, ~~from~~North ~~management~~Dakota and ~~significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing~~Colorado. ~~However~~<see ~~management~~Note ~~cannot provide any assurances that the Company will be successful in accomplishing any of its plans.~~ 3>

~~Liquidity~~Recent ~~and~~Accounting ~~Capital Resources~~Pronouncements

~~Our~~The ~~cash~~Company ~~balance~~has atreviewed ~~March~~and ~~31,~~analyzed ~~2017 was $0 with $3,230 in outstanding liabilities, consisting of $3,230 in accounts payable. During~~ the ~~nine~~above ~~months~~recent ~~ended~~accounting ~~March 31~~pronouncements, ~~2017,~~and ~~a total of $58,100 of principal promissory~~ notes ~~payable,~~no ~~accrued~~material ~~interest~~impact ofon ~~$4,227~~the ~~and~~financial ~~payables~~statements ofas ~~$10,033 with various related parties were forgiven. As~~ of ~~March~~September 3130, 2017~~, there are no outstanding promissory notes payable~~. ~~Total expenditures over the next 12 months are expected to be approximately $25,000.~~

~~Plan~~7 Table of ~~Operation~~ Contents

~~Our~~NOTE ~~plan~~2 of– ~~operation~~GOING ~~for~~CONCERN ~~the twelve months following the date of this report is to secure a property/well to continue exploration activities.~~

~~Off-Balance~~The ~~Sheet~~Company’s ~~Arrangements~~financial statements are prepared in accordance with generally accepted accounting principles applicable to a going concern. This contemplates the realization of assets and the liquidation of liabilities in the normal course of business. Currently, the Company has a working capital deficit of $31,666 and an accumulated deficit of $143,944. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.

WeIn ~~have~~order noto ~~off-balance~~continue ~~sheet~~as ~~arrangements~~a going concern, the Company will need, among other things, additional capital resources. Management’s plan is to obtain such resources for the Company by obtaining capital from management and significant shareholders sufficient to meet its minimal operating expenses and seeking equity and/or debt financing. However management cannot provide any assurances that the Company will be successful in accomplishing any of its plans.

~~Going~~The ~~Concern~~ability of the Company to continue as a going concern is dependent upon its ability to successfully accomplish the plans described in the preceding paragraph and eventually secure other sources of financing and attain profitable operations. The accompanying financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

~~The~~NOTE ~~Company~~3 ~~has~~– ~~not~~OIL ~~yet~~AND ~~established~~GAS an ongoing source of revenues sufficient to cover its operating costs and allow it to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. If the Company is unable to obtain adequate capital, it could be forced to cease operations.PROPERTY

InDuring ~~order~~the tothree ~~continue~~months asended aSeptember ~~going~~30, ~~concern~~2017, the Company ~~will~~incurred ~~need~~$5,483 ~~among~~acquisition ~~other~~costs ~~things,~~associated ~~additional~~with ~~capital~~the ~~resources.~~acquisition ~~Management's~~of ~~plan~~leases isin ~~to obtain such resources for~~ the ~~Company~~states byof ~~obtaining~~Wyoming, ~~capital~~North ~~from~~Dakota ~~management~~ and ~~significant~~Colorado, ~~shareholders~~which ~~sufficient~~were tocapitalized ~~meet~~initially ~~its minimal operating expenses~~ and ~~seeking~~losses ~~equity~~will ~~and/or~~be ~~debt~~recognized ~~financing.~~in ~~However~~the ~~management~~future ~~cannot~~if ~~provide~~the ~~any~~values ~~assurances~~of ~~that~~unproved ~~the~~properties ~~Company~~are ~~will~~determined to be ~~successful~~impaired inon ~~accomplishing~~the ~~any~~basis of ~~its~~a ~~plans~~required periodic assessment.

~~ITEM~~NOTE 3.4 ~~QUANTITATIVE~~– ~~AND~~PROMISSORY ~~QUALITATIVE~~NOTE ~~DISCLOSURES ABOUT MARKET RISK.~~PAYABLE

~~Not~~Promissory ~~applicable.~~note payable consisted of the following at September 30, 2017 and June 30, 2017:

	September 30		June 30
	2017		2017
Convertible Note - July 2017	$	10,000	$	-
Less current portion of promissory note payable		10,000		-
Long-term promissory note payable	$	-	$	-

~~ITEM~~On 4July 17, 2017, the Company issued a 50% demand promissory note to an unaffiliated party for cash proceed of $10,000. ~~CONTROLS~~The ~~AND~~note ~~PROCEDURES~~bears interest rate at 50% per annum and is due on demand. As of September 30, 2017, the accrued interest on the note was $1,027.

~~Evaluation~~8 Table of ~~Disclosure Controls and Procedures~~Contents

~~Management~~NOTE ~~maintains~~5 ~~“disclosure~~– ~~controls~~RELATED ~~and~~PARTY ~~procedures,”~~TRANSACTIONS as such term is defined in Rule 13a-15(e) under the Securities Exchange Act of 1934 (the “Exchange Act”), that are designed to ensure that information required to be disclosed in our Exchange Act reports is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission rules and forms, and that such information is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required disclosure.

InAs ~~connection with the preparation~~ of ~~this~~September ~~quarterly report on Form 10-Q~~30, ~~an evaluation was carried out by management~~2017, ~~with~~ the ~~participation~~amount ofdue to the Company’s Chief ~~Executive~~Office ~~Officer~~for ~~and~~payment ~~the~~of ~~Chief~~expenses ~~Financial~~on ~~Officer,~~behalf of the ~~effectiveness~~Company ofwas ~~our~~$5,603 ~~disclosure controls~~ and ~~procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) as of March 31~~$5,603, ~~2017~~respectively.

~~Based~~NOTE on6 ~~that~~– ~~evaluation,~~STOCKHOLDERS management concluded, as of the end of the period covered by this report, that our disclosure controls and procedures were ineffective in recording, processing, summarizing, and reporting information required to be disclosed, within the time periods specified in the Securities and Exchange Commission’s rules and forms.EQUITY

~~Changes~~The inCompany ~~Internal~~has ~~Controls~~authorized ~~over~~75,000,000 ~~Financial~~shares ~~Reporting~~with a par value $0.001 per share.

As of ~~the~~September ~~end~~30, of2017, the ~~period~~Company ~~covered~~has ~~by this report~~6,750,000 ~~there~~common ~~have~~shares ~~been~~issued noand ~~changes~~outstanding. inDuring the ~~internal~~three ~~controls~~months ~~over financial reporting during the quarter~~ ended ~~March~~September 3130, 2017, ~~that~~no ~~materially~~shares ~~affected,~~were ~~or are reasonably likely to materially affect, our internal control over financial reporting subsequent to the date of management’s last evaluation~~issued.

9 NOTE 7 - SUBSEQUENT EVENTS

~~PART~~On IINovember 2, 2017, the Company issued a 55% demand promissory note to an unaffiliated party for cash proceed of $8,000. ~~OTHER~~The ~~INFORMATION~~note bears interest rate at 55% per annum and is due on demand.

~~ITEM~~Management 1has evaluated subsequent events through the date these condensed financial statements were available to be issued. ~~LEGAL~~Based ~~PROCEEDINGS~~on our evaluation no other material events have occurred that require disclosure.

~~None.~~9 Table of Contents

~~ITEM~~Item 1A2. ~~RISK~~Management’s ~~FACTORS.~~Discussion and Analysis of Financial Condition or Plan of Operation

~~Not~~FORWARD-LOOKING ~~applicable.~~STATEMENTS

~~ITEM~~This 2quarterly report contains forward-looking statements. ~~UNREGISTERED~~These ~~SALES~~statements OFrelate ~~EQUITY~~to ~~SECURITIES~~future ~~AND~~events ~~USE~~or OFour ~~PROCEEDS~~future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may”, “should”, “expects”, “plans”, “anticipates”, “believes”, “estimates”, “predicts”, “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties and other factors that may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. Although we believe that the expectations reflected in the forward-looking statements are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

~~None~~Our consolidated unaudited financial statements are stated in United States Dollars (US$) and are prepared in accordance with United States Generally Accepted Accounting Principles. The following discussion should be read in conjunction with our financial statements and the related notes that appear elsewhere in this quarterly report. The following discussion contains forward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to such differences include, but are not limited to, those discussed below and elsewhere in this quarterly report.

~~ITEM~~Unless 3otherwise ~~DEFAULTS~~specified ~~UPON~~in ~~SENIOR~~this ~~SECURITIES~~quarterly report, all dollar amounts are expressed in United States dollars and all references to “common stock” refer to shares of our common stock.

~~None~~As used in this quarterly report, the terms “we”, “us”, “our” and “our company” mean Perkins Oil & Gas, Inc., unless otherwise indicated.

~~ITEM~~Corporate ~~4. MINE SAFETY DISCLOSURES.~~Overview

~~Not~~We ~~applicable~~are an exploration stage company, incorporated in the State of Nevada on May 25, 2012, as a for-profit company, and electing a fiscal year end of June 30.

~~ITEM~~We owned a 25% working interest and an 18.75% net revenue interest in a lease of three acres located in Webster Parrish, Louisiana, known as the Perkins Lease. Effective April 18, 2015 our company transferred its interest in the Perkins Oil Slack (Perkins No. 001, Serial No. 192865) to Indian Wells Investments of LA, LLC. Also in conjunction with the transfer in exchange for cancellation of outstanding debt of $8,475 our company agreed to pay Four Star Oil Company, Inc. $5,500. ~~OTHER~~Our ~~INFORMATION~~company is currently looking for a new well.

~~None~~Our focus for the current fiscal year will be to pursue acquisition of additional leases and/or existing oil and gas wells which have potential for production, if revenues warrant.

10We are an exploration stage company with limited revenues and operating history. The mailing address of the principal executive offices is 17330 Preston Road, Suite 200D, Dallas, TX 75252. Our telephone number is (201) 730-6454.

~~ITEM~~We 6.have ~~EXHIBITS~~never declared bankruptcy, been in receivership, or involved in any kind of legal proceeding.

~~The~~We ~~following~~do ~~exhibits~~not ~~are~~have ~~included~~any ~~with this quarterly filing~~subsidiaries. Those marked with an asterisk and required to be filed hereunder, are incorporated by reference and can be found in their entirety in our original Registration Statement on Form S-1, filed under SEC File Number 000-55343 (333-186286), at the SEC website at www.sec.gov:

Exhibit No.		Description
3.1		Articles of Incorporation*
3.2		Bylaws*
31.1		Sec. 302 Certification of Principal Executive Officer
32.1		Sec. 906 Certification of Principal Executive Officer
101		Interactive data files pursuant to Rule 405 of Regulation S-T (filed previously)

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11Results of Operations

~~SIGNATURES~~Our financial statements from inception (May 25, 2012) through September 30, 2017 report $0 in revenue and a cumulative deficit of $143,944.

~~Pursuant~~Three tomonths ~~the~~ended ~~requirements~~September ~~of Section 13(a) or 15(d) of the Securities Exchange Act of 1934~~30, ~~the~~2017 ~~Registrant~~compared ~~has duly caused this report~~ to bethree ~~signed~~months onended ~~its~~September ~~behalf by the undersigned~~30, ~~thereunto duly authorized~~2016.

	Perkins Oil & Gas, Inc., Registrant
		Three Months Ended
June 6, 2017		By:	/s/ Sonny Arandia
		September 30,						Change
			Sonny Arandia
		2017			2016			Amount			%
			President, Chief Executive Officer, Principal Accounting Officer, and Chief Financial Officer
Revenue		$	-		$	-		$	-			-
Operating expenses			(9,786	)		(6,590	)		(3,196	)		48
Net loss			(10,813	)		(7,084	)		(3,729	)		53

InFor ~~accordance~~the ~~with~~three ~~the~~months ~~Exchange~~ended ~~Act~~September 30, ~~this~~2017 ~~report~~and ~~has~~2016, ~~been~~our ~~signed~~net ~~below~~loss bywas ~~the~~solely ~~following~~from ~~persons~~our onoperating ~~behalf~~expenses. ofOur ~~the~~operating ~~registrant~~expenses ~~and~~consisted inprimarily ~~the~~of ~~capacities~~professional fees and onadministrative ~~the dates indicated~~expenses.

	Perkins Oil & Gas, Inc., Registrant
June 6, 2017		By:	/s/ Sonny Arandia
			Sonny Arandia
			President, Chief Executive Officer, Principal Accounting Officer, and Chief Financial Officer

Liquidity and Capital Resources

12The following table provides selected financial data about our company as of September 30, 2017 and June 30, 2017, respectively.

Working Capital

	September 30,			June 30,			Change
	2017			2017			Amount			%
Cash and cash equivalents	$	1,989		$	-		$	1,989			-

Total current assets	$	1,989		$	-		$	1,989			-
Total current liabilities	$	33,655		$	15,370		$	18,285			119
Working capital deficit	$	(31,666	)	$	(15,370	)	$	(16,296	)		106

Cash Flows

	Three Months Ended
	September 30,
	2017			2016
Cash Flows used in Operating Activities	$	(2,528	)	$	(4,764	)
Cash Flows used in Investing Activities		(5,483	)		-
Cash Flows providing by Financing Activities		10,000			8,000
Net Increase in Cash During Period	$	1,989		$	3,236

On September 30, 2017, our Company’s cash balance was $1,989 and total assets were $7,472. On June 30, 2017, our Company’s cash balance was $0 and total assets were $0. The Company opened a bank account in July 2017 and incurred acquisition cost on oil and gas property of $5,483 during three months ended September 30, 2017.

On September 30, 2017, our Company had total liabilities of $33,655, compared with total liabilities of $15,370 as at June 30, 2017. The increase was due to the increase in accounts payable and the issuance of promissory notes of $10,000 in July 2017.

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On September 30, 2017, our Company had working capital deficiency of $31,666 compared with working capital deficiency of $15,370 as at June 30, 2017. The increase in working capital was primarily attributed to the increase in accounts payable from the leases cost for the oil and gas property and legal fees.

Cash Flow from Operating Activities

During the three months ended September 30, 2017, our Company used $2,528 in operating activities, compared to $4,764 cash used in operating activities during the three months ended September 30, 2016. The cash used in operating activities for the three months ended September 30, 2017, was attributed to net loss of $10,813 reduced by an increase in accounts payable and accrued liabilities of $7,258 and an increase in accrued interest payable from the promissory notes of $1,027. The cash used in operating activities for the three months ended September 30, 2016, was attributed to net loss of $7,084 reduced by an increase in accounts payable of $1,827 and an increase in accrued interest payable from the promissory notes of $493.

Cash Flow from Investing Activities

During the three months ended September 30, 2017, our Company used $5,483 in investing activities, compared to $0 used in investing activities during the three months ended September 30, 2016. The cash used in investing activities for the three months ended September 30, 2017, was attributed to lease cost on oil and gas property of $5,483.

Cash Flow from Financing Activities

During the three months ended September 30, 2017, our Company received $10,000 from financing activities compared to $8,000 received from financing activities during the three months ended September 30, 2016. The cash flow for financing activities for the three months ended September 30, 2017, was a result of $10,000 proceeds from the issuance of promissory notes to an unaffiliated party. During the three months ended September 30, 2016, we received $80,000 from a related party.

Plan of Operation

Our plan of operation for the twelve months following the date of this report is to secure a property/well to continue exploration activities

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, and capital expenditures or capital resources that are material to stockholders.

Critical Accounting Policies

Use of estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual results could differ from these good faith estimates and judgments.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

As a “smaller reporting company”, we are not required to provide the information required by this Item.

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Item 4. Controls and Procedures

Evaluation of Disclosure Controls and Procedures

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

An evaluation was conducted under the supervision and with the participation of our management of the effectiveness of the design and operation of our disclosure controls and procedures as of September 30, 2017. Based on that evaluation, our management concluded that our disclosure controls and procedures were not effective as of such date to ensure that information required to be disclosed in the reports that we file or submit under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in SEC rules and forms as a result of the following material weaknesses:

The specific material weakness identified by our management was ineffective controls over certain aspects of the financial reporting process because of a lack of a sufficient complement of personnel with a level of accounting expertise and an adequate supervisory review structure that is commensurate with our financial reporting requirements and inadequate segregation of duties. A “material weakness” is a deficiency, or combination of deficiencies, in internal control over financial reporting such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements would not be prevented or detected on a timely basis.

We expect to be materially dependent upon a third party to provide us with accounting consulting services for the foreseeable future. Until such time as we have a chief financial officer with the requisite expertise in U.S. GAAP, there are no assurances that the material weaknesses in our disclosure controls and procedures and internal control over financial reporting will not result in errors in our financial statements which could lead to a restatement of those financial statements.

Changes in Internal Controls

There have been no changes in our internal controls over financial reporting identified in connection with the evaluation required by paragraph (d) of Securities Exchange Act Rule 13a-15 or Rule 15d-15 that occurred in the quarter ended September 30, 2017 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

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PART II - OTHER INFORMATION

Item 1. Legal Proceedings

From time to time, we may become involved in litigation relating to claims arising out of our operations in the normal course of business. We are not involved in any pending legal proceeding or litigation and, to the best of our knowledge, no governmental authority is contemplating any proceeding to which we are a party and which would reasonably be likely to have a material adverse effect on our company. To date, our company has never been involved in litigation, as either a party or a witness, nor has our company been involved in any legal proceedings commenced by any regulatory agency against our company.

Item 1A. Risk Factors

As a “smaller reporting company”, we are not required to provide the information required by this Item.

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

None.

Item 3. Defaults Upon Senior Securities

None.

Item 4. Mine Safety Disclosures

Not Applicable.

Item 5. Other Information

None.

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Item 6. Exhibits

Exhibit Number		Description
(31)		Rule 13a-14 (d)/15d-14d) Certifications
31.1*		Section 302 Certification by the Principal Executive Officer
(32)		Section 1350 Certifications
32.1*		Section 906 Certification by the Principal Executive Officer
101*		Interactive Data File
101.INS**		XBRL Instance Document
101.SCH**		XBRL Taxonomy Extension Schema Document
101.CAL**		XBRL Taxonomy Extension Calculation Linkbase Document
101.DEF**		XBRL Taxonomy Extension Definition Linkbase Document
101.LAB**		XBRL Taxonomy Extension Label Linkbase Document
101.PRE**		XBRL Taxonomy Extension Presentation Linkbase Document

* Filed herewith.

** XBRL Information is furnished and not filed or a part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, is deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise is not subject to liability under these sections.

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SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	PERKINS OIL & GAS, INC.
	(Registrant)

Dated: November 24, 2017	/s/ Sonny Arandia
	Sonny Arandia
	Chief Executive Officer, Chief Financial Officer, Secretary, Treasurer and Director
	(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

Filing Compare · Perkins Oil & Gas, Inc.