UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

(Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended May 31, 2017 or o TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _____________to_____________

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

	For the quarterly period ended November 30, 2017

or

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

	For the transition period from _____________ to ______________

Commission File Number 333-199818

Commission File Number 333-199818

SIRRUS CORP.

(Exact name of registrant as specified in its charter)

Nevada ~~81-4158931~~ 81-4158931
(State or other jurisdiction of incorporation or organization) ~~(IRS Employer Identification No.)~~ (IRS Employer Identification No.)
11340 Lakefield Drive, Suite 200, Johns Creek GA 30097
(Address of principal executive offices) (Zip Code)

11340 Lakefield Drive, Suite 200, Johns Creek, Georgia

30097

(Address of principal executive offices)

(Zip Code)

(888) 263-7622

(Registrant’s telephone number, including area code)

N/A

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

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

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

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, ~~smaller~~a small 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 ¨ (Do not check if a smaller reporting company) Smaller reporting company x Emerging growth company x¨

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

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

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

35730,~~763~~533,~~339~~560 common shares issued and outstanding as of ~~July~~January 1215, ~~2017~~2018.

TABLE OF CONTENTS

TABLE OF CONTENTS

PART I - FINANCIAL INFORMATION

Item 1.	Financial Statements	3

Item 2.	Management’s Discussion and Analysis of Financial Condition or Plan of Operation	14

Item 3.	Quantitative and Qualitative Disclosures About Market Risk	19

Item 4.	Controls and Procedures	19

PART II - OTHER INFORMATION

Item 1.	Legal Proceedings	20

Item 1A.	Risk Factors	20

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	20

Item 3.	Defaults Upon Senior Securities	20

Item 4.	Mine Safety Disclosures	20

Item 5.	Other Information	20

Item 6.	Exhibits	21

SIGNATURES		22

PART I - FINANCIAL INFORMATION
Item 1.	Financial Statements	3
Item 2.	Management's Discussion and Analysis of Financial Condition or Plan of Operation	9
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	14
Item 4.	Controls and Procedures	14
PART II - OTHER INFORMATION
Item 1.	Legal Proceedings	15
Item 1A.	Risk Factors	15
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds	15
Item 3.	Defaults Upon Senior Securities	15
Item 4.	Mine Safety Disclosures	15
Item 5.	Other Information	15
Item 6.	Exhibits	16
SIGNATURES		17

Table of Contents

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

SIRRUS CORP.

Consolidated Balance Sheets

As of May 31, 2017 and August 31, 2016

(Unaudited)

	May 31, 2017			August 31, 2016
	November 30, 2017			August 31, 2017
ASSETS
Current Assets
Cash and cash equivalents	$	1525,~~563~~737		$	~~139~~1,684
Total Current Assets		1525,~~563~~737			~~139~~1,684
TOTAL ASSETS	$	1525,~~563~~737		$	~~139~~1,684
LIABILITIES AND STOCKHOLDERS' DEFICIT
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities
Accounts payable and accrued liabilities	$	~~121~~316,~~249~~928		$	9237,~~404~~728
Accrued interest		27,~~847~~237			-4,823
Due to related parties		~~127~~236,~~250~~890			-181,750
Due to previous shareholder		-			17,319
Short-term notes payable		88,000			86,910
Short term notes		84,410			-
Convertible notes payable, net of unamortized debt discount of $81,815		12,435			4,027
Total Current Liabilities		335,756			26,723
Derivative liabilities		127,809			58,614
STOCKHOLDERS' DEFICIT
Total Current Liabilities		789,299			573,852
STOCKHOLDERS’ DEFICIT
Preferred stock, par value $0.00001 per share, 100,000,000 shares authorized, no shares issued and outstanding		-			-
Common stock, par value $0.00001 per share, 200,000,000 shares authorized, 35,763,339 shares issued and outstanding		358			358
Common stock, par value $0.00001 per share, 8,000,000,000 shares authorized, 1,430,533,560 shares issued and outstanding		14,305			14,305
Additional paid-in capital		7460,~~251~~304			5660,~~932~~304
Accumulated deficit		(~~394~~838,~~802~~171	)		(83646,~~874~~777	)
Total stockholders' deficit		(320,193	)		(26,584	)
Total stockholders’ deficit		(763,562	)		(572,168	)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$	15,563		$	139
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT	$	25,737		$	1,684

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

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SIRRUS CORP.

Consolidated Statements of Operations

For the Three and Nine Months Ended May 31, 2017 and 2016

(Unaudited)

	For the Three Months Ended						~~For the Nine Months Ended~~
	May 31,			May 31,			May 31,			May 31,
	November30,			November 30,
	2017			2016			~~2017~~			~~2016~~
OPERATING EXPENSES
General and administrative	$	~~180~~11,~~450~~627		$	1310,~~499~~052		$	~~308,081~~		$	~~20,403~~
OPERATING LOSS		(180,450	)		(13,499	)		(308,081	)		(20,403	)
Management fees		66,000			-
Interest expense		(1,573	)		-			(2,847	)		-
Professional fees		98,750			11,398
NET LOSS	$	(182,023	)	$	(13,499	)	$	(310,928	)	$	(20,403	)
OPERATING LOSS		(176,377	)		(21,450	)
Basic and Diluted Loss per Common Share	$	(0.01	)	$	(0.00	)	$	(0.01	)		(0.00	)
Other income (expenses)
Basic and Diluted Weighted Average Common Shares Outstanding		35,763,339			35,763,339			35,763,339			35,763,339
Interest expense		(10,822	)		-
Fair value of derivative liability in excess of debt		(313,993	)		-
Change in fair value of derivative liability		309,798			-
Total other income (expenses)		(15,017	)		-
NET LOSS	$	(191,394	)	$	(21,450	)
Loss per Common Share - Basic and Diluted	$	(0.00	)		(0.00	)
Weighted Average Common Shares Outstanding - Basic and Diluted		1,430,533,560			1,430,533,560

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

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SIRRUS CORP.Consolidated Statements of Cash Flows

Statements of Cash Flows

For the Nine Months Ended May 31, 2017 and 2016

(Unaudited)

	For the Nine Months Ended
	For the Three Months Ended
	May 31,			May 31,
	November 30,			November 30,
	2017			2016
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(~~310~~191,~~928~~394	)	$	(2021,~~403~~450	)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of debt discount		8,408			-
Change in fair value of derivative liabilities		(309,798	)		-
Fair value of derivative liabilities in excess of debt		(313,993	)		-
Changes in operating assets and liabilities:
Prepaid expenses		-			937
Accounts payable and accrued liabilities		79,200			632
Accounts payable and accrued liabilities		111,845			(4,169	)
Accrued interest		2,414			273
Accrued interest		2,847			-
Due to related parties		55,140			-
Due to related parties		127,250			-
Net cash used in operating activities		(42,037	)		(20,545	)
Net cash used in operating activities		(68,986	)		(23,635	)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from related party advances		-			15,519
Proceeds from issuance of short term notes payable		13,140			28,000
Repayments of related party advances		-			(386	)
Proceeds from issuance of convertible notes payable		65,000			-
Issuance of short term notes		84,410			-
Repayments of short term notes payable		(12,050	)		-
Net cash provided by financing activities		8466,~~410~~090			1528,~~133~~000
Net increase (decrease) in cash and cash equivalents		15,424			(8,502	)
Net increase in cash and cash equivalents		24,053			7,455
Cash and cash equivalents - beginning of period		~~139~~1,684			~~12,452~~139
Cash and cash equivalents - end of period	$	1525,~~563~~737		$	37,~~950~~594
Supplemental Cash Flow Disclosures
Cash paid for interest	$	-		$	-
Cash paid for income taxes	$	-		$	-
Non-cash financing transactions
Debt assumed by previous related party	$	17,319		$	-
Debt forgiven by previous related party	$	-		$	17,319
Derivative from conversion feature	$	65,000		$	-
Original issue discount and deferred financing cost	$	3,000		$	-

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

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SIRRUS CORP.

Notes to the ~~Unaudited~~ Consolidated Financial Statements

~~May~~November 3130, 2017

(Unaudited)

NOTE 1 - NATURE OF BUSINESS AND CONTINUANCE OF OPERATIONS

Sirrus Corp. (the “Company”) was formed on May 7, 2014 in Nevada. The Company was originally engaged in the business of designing, marketing and distributing electronic cigarettes (“e-cigarette”) in East Africa.

As of October 14, 2016, a change of control of the Company occurred, the Company now focuses on cyber security.

~~These~~The ~~financial~~Company ~~statements~~has ~~have~~incurred ~~been prepared on~~ a ~~going~~net ~~concern~~loss ~~basis which assumes the Company will continue to realize it assets and discharge its liabilities in the normal course~~ of ~~business. As of May 31~~$191,394 ~~2017,~~during the ~~Company~~three ~~has~~months ~~incurred~~ended ~~losses~~November ~~totaling $394~~30,~~802~~ ~~since~~2017 ~~inception,~~and has ~~not~~an ~~yet~~accumulated ~~generated~~deficit ~~revenue~~of ~~from operations~~$838,171 ~~and will require additional funds to maintain our operations. These factors raise substantial doubt regarding the Company’s ability to continue~~ as aof ~~going~~November ~~concern.~~30, The Company’s ability to continue as a going concern is dependent upon its ability to generate future profitable operations and/or obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they become due2017. ~~The~~Management ~~Company~~ intends to ~~finance~~raise additional operating ~~costs~~funds ~~over the next twelve months~~ through ~~continued~~equity ~~financial support from its shareholders~~ and/or ~~private~~debt ~~placements of common stock~~offerings. ~~These~~However, ~~financial~~there ~~statements~~can ~~do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might~~ be ~~necessary~~no ~~should~~assurance ~~the~~management ~~Company~~will be ~~unable~~successful toin ~~continue~~its ~~as a going concern~~endeavors.

There are no assurances that the Company will be able to either (1) achieve a level of revenues adequate to generate sufficient cash flow from operations; or (2) obtain additional financing through either private placement, public offerings and/or bank financing necessary to support its working capital requirements. To the extent that funds generated from operations and any private placements, public offerings and/or bank financing are insufficient, the Company will have to raise additional working capital. No assurance can be given that additional financing will be available, or if available, will be on terms acceptable to the Company. If adequate working capital is not available to the Company, it may be required to curtail or cease its operations.

Due to uncertainties related to these matters, there exists a substantial doubt about the ability of the Company to continue as a going concern. The accompanying financial statements do not include any adjustments related to the recoverability or classification of asset-carrying amounts or the amounts and classification of liabilities that may result should the Company be unable to continue as a going concern.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation ~~of Interim Financial Statements~~

The accompanying ~~interim~~ 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 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 ~~nine~~three months ended ~~May~~November 3130, 2017 are not necessarily indicative of the results that may be expected for the year ending August 31, ~~2017~~2018. Notes to the unaudited interim financial statements that would substantially duplicate the disclosures contained in the audited ~~consolidated~~ financial statements for fiscal year 2017 have been omitted. This report should be read in conjunction with the audited financial statements and the footnotes thereto for the fiscal year ended August 31, ~~2016~~2017 included in the Company’s Form 10-K as filed with the Securities and Exchange Commission on December 1415, ~~2016~~2017.

~~Use~~Principles of ~~Estimates and Assumptions~~Consolidation

The ~~preparation~~consolidated of financial statements ininclude ~~conformity with United States generally accepted accounting principles requires management to make estimates and assumptions that affect~~ the ~~reported~~accounts ~~amounts~~ of ~~assets and liabilities and disclosure of contingent assets and liabilities at~~ the ~~date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The~~ Company ~~regularly evaluates estimates~~ and ~~assumptions related to deferred income tax asset valuation allowances. The Company bases~~ its ~~estimates~~wholly-owned ~~and assumptions on current facts~~subsidiary, ~~historical~~Sirrus ~~experience and various other factors that it believes to be reasonable under the circumstances~~Security, ~~the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources~~Inc. ~~The~~a ~~actual~~Georgia ~~results experienced by the Company may differ materially and adversely from the Company's estimates~~corporation. ToAll ~~the~~significant ~~extent~~intercompany ~~there~~transactions ~~are material differences between the estimates~~ and ~~the~~balances ~~actual~~have ~~results,~~been ~~future~~eliminated ~~results~~in ~~of operations will be affected~~consolidation.

Use of Estimates

The preparation of financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include assumptions about the valuation and recognition of derivative liability, valuation allowance for deferred tax assets.

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Cash and Cash Equivalents

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents. ~~As of May 31, 2017, and August 31, 2016 the Company had $15,563 and $139 cash and cash equivalents, respectively.~~

~~Earnings~~Basic Income (Loss) Per ~~Common~~ Share ~~("EPS")~~

Basic ~~EPS~~income (loss) per share is ~~computed~~calculated by dividing ~~net~~the ~~income~~Company’s (net loss) ~~available~~applicable to common shareholders ~~(numerator)~~ by the weighted average number of common shares ~~outstanding (denominator)~~ during the period. Diluted ~~EPS~~earnings ~~gives~~per ~~effect~~share tois ~~all~~calculated ~~dilutive~~by ~~potential~~dividing ~~common~~the ~~shares~~Company’s ~~outstanding~~net ~~during~~income ~~the~~available ~~period~~to ~~using~~common shareholders by the ~~treasury~~diluted ~~stock~~weighted ~~method~~average ~~and~~number ~~convertible~~of ~~preferred~~shares ~~stock~~outstanding ~~using~~during the ~~if-converted method~~year. InThe ~~computing~~ diluted ~~EPS,~~weighted ~~the~~ average ~~stock~~number ~~price~~of ~~for~~shares ~~the~~outstanding ~~period~~ is ~~used~~the inbasic ~~determining~~weighted ~~the~~ number of shares ~~assumed~~adjusted tofor beany ~~purchased~~potentially ~~from~~dilutive ~~the~~debt ~~exercise of stock options~~ or ~~warrants~~equity. ~~Diluted~~There ~~EPS~~are ~~excludes~~no ~~all~~such ~~dilutive~~common ~~potential~~stock ~~shares~~equivalents ifoutstanding ~~their~~as ~~effect~~at isNovember ~~anti-dilutive. At May 31~~30, 2017, ~~the~~and ~~Company~~August ~~had~~31, ~~no potentially dilutive securities outstanding~~2017.

~~Income~~Fair ~~Taxes~~Value of Financial Instruments

The Company ~~accounts~~measures ~~for~~and ~~income~~discloses ~~taxes using~~ the ~~asset~~estimated ~~and~~fair ~~liability~~value ~~method.~~of ~~The~~financial ~~asset~~assets and ~~liability~~liabilities ~~method~~using ~~provides~~the ~~that~~fair ~~deferred~~value ~~tax~~hierarchy ~~assets~~prescribed ~~and~~by ~~liabilities~~US ~~are~~generally ~~recognized~~accepted ~~for~~accounting ~~the~~principles. ~~expected~~The ~~future~~fair ~~tax~~value ~~consequences~~is ofmeasured ~~temporary~~based ~~differences~~on ~~between~~a ~~the~~three-tier ~~financial~~fair ~~reporting~~value ~~and~~hierarchy, ~~tax~~which ~~bases~~prioritizes ofthe ~~assets~~inputs ~~and~~used ~~liabilities,~~in ~~and~~measuring ~~for~~fair ~~operating~~value ~~loss~~as ~~and~~follows: ~~tax~~(Level ~~credit~~1) ~~carry~~observable ~~forwards.~~inputs ~~Deferred~~such ~~tax~~as ~~assets~~quoted ~~and~~prices ~~liabilities~~in ~~are~~active ~~measured~~markets; ~~using~~(Level ~~the~~2) ~~currently~~inputs, ~~enacted~~other ~~tax~~than ~~rates~~the ~~and~~quoted ~~laws~~prices ~~that will be~~ in ~~effect~~active ~~when~~markets, ~~the~~that ~~differences~~ are ~~expected~~observable toeither ~~reverse.~~directly ~~The~~or ~~Company~~indirectly; ~~records~~and a(Level ~~valuation~~3) ~~allowance~~unobservable toinputs ~~reduce~~in ~~deferred~~which ~~tax~~there ~~assets~~is tolittle ~~the~~or ~~amount~~no ~~that~~market isdata, ~~believed~~which ~~more~~require ~~likely~~the ~~than~~reporting ~~not~~entity to bedevelop ~~realized~~its own assumptions.

The Company’s financial instruments consist primarily of cash, accounts payable and accrued expenses, loans payable, convertible notes and derivative liabilities. The carrying amounts of such financial instruments approximate their respective estimated fair value due to the short-term maturities and approximate market interest rates of these instruments.

The Black-Scholes option valuation model was used to estimate the fair value of a convertible promissory note issued to an investor. The model includes subjective input assumptions that can materially affect the fair value estimates. The expected volatility is estimated based on the most recent historical stock price of the Company. There were no transfers into or out of “Level 3” during the three months ended November 30, 2017 and year ended August 31, 2017.

The following table summarizes fair value measurements by level at November 30, 2017 and August 31, 2017 measured at fair value on a recurring basis:

November 30, 2017	Level 1		Level 2		Level 3		Total
Assets
None	$	-	$	-	$	-	$	-
Liabilities
Derivative liabilities	$	-	$	-	$	127,809	$	127,809

August 31, 2017	Level 1		Level 2		Level 3		Total
Assets
None	$	-	$	-	$	-	$	-
Liabilities
Derivative liabilities	$	-	$	-	$	58,614	$	58,614

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Embedded Conversion Features

The Company evaluates embedded conversion features within convertible debt under ASC 815, Derivatives and Hedging, to determine whether the embedded conversion feature(s) should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in income (loss). If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20, Debt with Conversion and Other Options, for consideration of any beneficial conversion feature.

Derivative Financial Instruments

The Company does not use derivative instruments to hedge exposures to cash flow, market, or foreign currency risks. The Company evaluates all of its financial instruments, including convertible debentures, stock purchase warrants and stock options, to determine if such instruments are derivatives or contain features that qualify as embedded derivatives.

For derivative financial instruments that are accounted for as liabilities, the derivative instrument is initially recorded at its fair value and is then re-valued at each reporting date, with changes in the fair value reported as charges or credits to income (loss). For option-based simple derivative financial instruments, the Company uses the Black-Scholes option-pricing model to value the derivative instruments at inception and subsequent valuation dates. The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period.

Subsequent Events

The Company has evaluated all transactions ~~through~~from ~~the~~November ~~financial~~30, ~~statement~~2017 ~~issuance~~to the date ~~for~~that ~~subsequent~~these financials were issued for disclosure consideration.

Recently Issued Accounting Pronouncements

~~The~~In ~~Company~~May ~~has~~2014, ~~reviewed~~the ~~recently~~FASB issued guidance that requires companies to recognize revenue to depict the transfer of goods or services to customers in amounts that reflect the consideration to which the company expects to be entitled in exchange for those goods or services. It also requires enhanced disclosures about revenue, ~~but~~provides guidance for transactions that were not ~~yet~~previously ~~effective~~addressed comprehensively, ~~accounting~~and ~~pronouncements~~improves ~~and~~guidance ~~does~~for ~~not~~multiple-element ~~believe~~arrangements. ~~the~~The ~~future~~guidance ~~adoption~~applies ofto any ~~such~~entity ~~pronouncements~~that ~~may~~either beenters ~~expected~~into contracts with customers to ~~cause~~transfer agoods ~~material~~or ~~impact~~services or enters into contracts for the transfer of nonfinancial assets unless those contracts are within the scope of other standards. In July 2015, the FASB delayed the effective date of this guidance by one year. The guidance is now effective for public companies for annual periods beginning after December 15, 2017, as well as interim periods within those annual periods using either the full retrospective approach or modified retrospective approach. The Company is currently evaluating the impacts of the new guidance on ~~our~~its financial statements.

In February 2016, Topic 842, Leases was issued to replace the leases requirements in Topic 840, Leases. The main difference between previous GAAP and Topic 842 is the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous GAAP. A lessee should recognize in the balance sheet a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. If a lessee makes this election, it should recognize lease expense for such leases generally on a straight-line basis over the lease term. The accounting applied by a lessor is largely unchanged from that applied under previous GAAP. Topic 842 will be effective for annual reporting periods beginning after December 15, 2018, including interim periods within those annual periods and is to be retrospectively applied. Earlier application is permitted. The Company is currently evaluating this guidance and the impact it will have on its financial statements.

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In November 2016, the Financial Accounting Standards Board (FASB) clarified the presentation and disclosure requirements of restricted cash. The amended standard requires entities to include restricted cash and restricted cash equivalents with cash and cash equivalents when reconciling beginning-of-period and end-of-period total cash. The amendments apply to all entities with restricted cash or restricted cash equivalents and are required to present a statement of cash flows. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The amendments are effective for public business entities for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The Company is currently evaluating this guidance and the impact it will have on its financial statements.

In March 2016, the FASB issued ASU 2016-09, Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting, to reduce complexity in the accounting for employee share-based payment transactions. One of the simplifications relates to forfeitures of awards. Under current GAAP, an entity estimates the number of awards for which the requisite service period is expected to be rendered and base the accruals of compensation cost on the estimated number of awards that will vest. This ASU permits an entity to make an entity-wide accounting policy election either to estimate the number of forfeitures expected to occur or to account for forfeitures in compensation cost when they occur. This ASU is effective for annual periods beginning after December 15, 2016, including interim periods within those annual periods. Earlier application is permitted. The Company has adopted the standard and does not expect this standard to have a material impact on its financial statements and disclosures.

NOTE 3 - RELATED PARTY TRANSACTIONS

AsDuring ofthe ~~May~~three 31months ended November 30, 2017, and ~~August 31,~~ 2016, the Company ~~owed~~incurred management consulting expenses with two related parties for $066,000 and $170,~~319,~~ respectively. As of November 30, 2017, the amount owed to ~~its~~these ~~former~~related ~~president~~parties ~~and~~was ~~director~~$236,890. ~~for~~There ~~incorporation~~is ~~fees,~~no ~~product~~formal ~~purchases,~~agreement ~~transfer~~between ~~agent~~the ~~fees,~~parties. ~~and~~The ~~travel~~Company incurs the expenses ~~that~~on ~~they~~a ~~paid~~month-by-month ~~for~~basis dependent on ~~the~~services ~~Company’s~~required ~~behalf~~as needed. ~~The~~Amounts ~~total~~paid ~~amount~~to isthe ~~unsecured,~~parties ~~non-interest~~during ~~bearing,~~the ~~and~~three ~~has~~months noended ~~specific~~November ~~terms~~30, ~~for~~2017 ~~repayment.~~and On2016 ~~October~~were 18$10,860 ~~2016~~and $0, ~~the~~respectively. ~~total~~The ~~amounts~~consulting ~~owing~~expenses were related to ~~the~~contract ~~former~~Chief ~~president~~Technical Officer and ~~director~~Chief ofExecutive ~~$17,319~~Officer duties. No other compensation was ~~assumed~~paid byto aofficers ~~related~~of ~~party~~the Company.

During the nine months ended May 31, 2017, the Company incurred expenses with two related parties for $139,000. As of May 31, 2017, amount owing to these related parties are $127,250.

NOTE 4 - PROMISSORY NOTES

OnAs ~~October~~of ~~14,~~November ~~2016~~30, ~~the~~2017 ~~Company entered into a promissory note agreement for $25,000. The promissory note bears interest at 8%,~~ and ~~matures~~August ~~one year after issuance. As of May~~ 31, 2017, anpromissory ~~amount~~notes ofconsist ~~$1,255~~ of ~~interest~~the ~~has~~following: ~~been accrued.~~

On November 7, 2016, the Company entered into a promissory note agreement for $3,000. The promissory note bears interest at 8%, and matures one year after issuance. As of May 31, 2017, an amount of $135 of interest has been accrued.

	November 30,			August 31,
	2017			2017
Promissory Note - originated in October 2016	$	25,000		$	25,000

Promissory Note - originated in November 2016		3,000			3,000

Promissory Note - originated in December 2016		-			3,810

Promissory Note - originated in January 2017		50,000			50,000

Promissory Note - originated in May 2017		-			100

Promissory Note - originated in June 2017		5,000			5,000

Promissory Note - originated in September 2017		2,000			-

Promissory Note - originated in October 2017		3,000			-

Less: current portion of notes payable		(88,000	)		(86,910	)

Long-term notes payable	$	-		$	-

~~On December~~ 9, ~~2016,~~Table ~~the~~of ~~Company entered into a promissory note agreement for $3,810. The promissory note is non-interest bearing and matures in June 2017.~~Contents

On ~~January~~October 1814, ~~2017~~2016, the Company entered into a promissory note agreement for $5025,000. The promissory note bears interest at 8%, and ~~matures~~matured one year after issuance. As of ~~May~~November 3130, 2017, an amount of $12,~~457~~258 of interest ~~has~~was ~~been~~ accrued. The note is unsecured, and currently in default.

On ~~May~~November 117, ~~2017~~2016, the Company entered into a promissory note agreement for $13,~~500~~000. The promissory note isbears ~~non-~~interest ~~bearing~~at 8%, and ~~matures~~matured inone ~~June~~year after issuance. As of November 30, 2017, an amount of $255 of interest was accrued. The note is unsecured, and currently in default.

On ~~May~~December 319, ~~2017~~2016, the Company entered into a promissory note agreement for $13,~~100~~810. The promissory note iswas non-interest bearing and ~~matures~~matured in June 2017. On November 22, 2017, the loan was fully repaid.

7On ~~Table~~January 18, 2017, the Company entered into a promissory note agreement for $50,000. The promissory note bears interest at 8%, and matures one year after issuance. As of ~~Contents~~November 30, 2017, an amount of $3,463 of interest was accrued.

~~NOTE~~On 5May –31, ~~SUBSEQUENT~~2017, ~~EVENTS~~the Company entered into a promissory note agreement for $1,100. The promissory note is non-interest bearing and matured in June 2017. In August 2017, a $1,000 loan repayment was made. On November 22, 2017, the loan was fully repaid.

~~Subsequent~~On toJune ~~May 31~~8, 2017, ~~and~~the ~~through~~Company ~~the~~entered ~~date~~into ~~that~~a ~~these~~promissory ~~financials~~note ~~were~~agreement ~~made~~for ~~available~~$5,000. ~~the~~The ~~Company~~promissory ~~had~~note ~~the~~is ~~following~~non-interest ~~subsequent~~bearing ~~events:~~and matured in July 2017. The note is currently in default.

On ~~July~~September 612, 2017, the Company entered into a ~~securities~~promissory ~~purchase~~note agreement for ~~two~~$2,000. ~~convertible~~The promissory ~~notes~~note inbears ~~the~~interest ~~aggregate~~at ~~principal~~7%, ~~amount~~and ofmatures ~~$52,500~~in October 2017. ~~Each~~As ~~note~~of ~~bears~~November ~~interest~~30, at2017, ~~the~~an ~~rate~~amount of ~~10%~~$30 ~~per~~of ~~annum,~~interest ~~and~~was ~~are~~accrued. ~~due~~The onnote ~~July~~is 6,currently ~~2018.~~in default.

~~The~~On ~~first~~October ~~note~~17, ~~was~~2017, ~~funded~~the onCompany ~~July~~entered ~~10,~~into ~~2017~~a promissory note agreement for $263,~~250~~000. ~~Interest~~The ~~will~~promissory benote ~~paid~~bears byinterest ~~the~~at ~~Company~~7%, and matures in ~~common~~November ~~stock~~2017. As of November 30, 2017, an amount of $25 of interest was accrued. The note is currently in default.

~~The~~On ~~second~~November ~~$26~~8,~~250~~ ~~note is a Back-End Note. In connection with the Back-End Note~~2017, the ~~lender~~Company ~~issued~~entered into a ~~secured recourse~~ promissory note toagreement ~~the~~for ~~Company to offset the Back-End Note~~$3,300. ~~During~~The ~~the~~promissory ~~first six-month period after the first~~ note is ~~issued, the Company may redeem the First Note by paying to an amount equal to 135% of the face amount plus any accrued~~ non-interest ~~during~~bearing ~~the~~with ~~first~~a 90maturity ~~days~~in ~~after~~December issuance; 145% of the face amount plus any accrued interest from the 91st day through the 150th day after issuance; and 150% of the face amount plus any accrued interests from the 151st day through the 180th day after issuance2017. ~~The~~On ~~first~~November ~~note~~22, ~~may~~2017, ~~not be prepaid after~~ the ~~180th~~loan ~~day~~was ~~after~~fully ~~issuance~~repaid. ~~The Back-End Note may not be prepaid.~~

~~The~~On ~~holder~~November of17, ~~the~~2017, ~~notes may convert all or any amount~~ the ~~principal~~Company ~~face~~entered ~~amount of the Notes then outstanding and accrued interest~~ into ~~shares of the Company's Common Stock at~~ a ~~price~~promissory ~~per~~note ~~share~~agreement ~~equal~~for ~~to 50% of the lesser of the lowest closing bid or the lowest trading price: (i) twenty prior trading days~~$4,840. ~~including~~The ~~the~~promissory ~~day~~note ~~upon which a Notice of Conversion~~ is ~~received~~non-interest bybearing ~~the~~with ~~Company~~a ormaturity ~~(ii)~~in ~~the~~December ~~twenty~~2017. ~~prior~~On ~~trading~~November ~~days~~22, ~~immediately~~2017, ~~preceding~~ the ~~issuance~~loan ~~date~~was offully ~~the Notes~~repaid.

OnNOTE ~~May~~5 8,– ~~2017~~CONVERTIBLE ~~(the~~NOTES "Effective Date"), Sirrus Security, Inc. ("Sirrus Security"), a Georgia corporation and wholly-owned subsidiary of the Company, entered into a Strategic Partnership Agreement with RelifyTime, LLC, a Nevada limited liability company ("Relify"), pursuant to which Relify has engaged Sirrus Security to develop and design a software applications program and hosting platform to be known as "Relify Time". As consideration for the development and use of the Product, Relify has agreed to pay Sirrus Security a royalty fee in an amount equal to 40% of the gross profit (gross sales less cost of goods sold), commencing on the date when Relify first sells licensed services incorporating the Product until an aggregate of $500,000 has been paid to Sirrus Security. PAYABLE

8Convertible ~~Table~~notes payable consisted of ~~Contents~~the following at November 30, 2017 and August 31, 2017:

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

	November 30			August 31
		2017			2017
Convertible Note - July 2017	$	26,250		$	26,250
Convertible Note - November 2017		68,000			-
		94,250			26,250
Less debt discount and debt issuance cost		(81,815	)		(22,223	)
		12,435			4,027
Less current portion of convertible notes payable		(12,435	)		(4,027	)
Long-term convertible notes payable	$ -			$ -

~~FORWARD-LOOKING~~10 ~~STATEMENTS~~Table of Contents

The ~~information~~Company ~~set~~recognized ~~forth~~amortization inexpense ~~this~~related ~~Management's~~to ~~Discussion and Analysis of Financial Condition and Results of Operations ("MD&A") contains certain "forward-looking statements" within~~ the ~~meaning~~debt ofdiscount ~~Section 27A of the Securities Act of 1933, as amended, Section 21E of the Securities Exchange Act of 1934, as amended,~~ and ~~the~~deferred ~~Private~~financing ~~Securities~~fees ~~Litigation Reform Act~~ of ~~1995~~$8,408 ~~including, among others (i) expected changes in our revenue~~ and ~~profitability,~~$0 ~~(ii) prospective business opportunities and (iii) our strategy~~ for ~~financing~~the ~~our~~three ~~business.~~months ~~Forward-looking~~ended ~~statements~~November ~~are statements other than historical information or statements of current condition. Some forward-looking statements may be identified by use of terms such as "believes"~~30, ~~"anticipates",~~2017 ~~"intends" or "expects". These forward-looking statements relate to our plans, liquidity, ability to complete financing~~ and ~~purchase capital expenditures~~2016, ~~growth of our business including entering into future agreements with companies~~respectively, ~~and~~which ~~plans~~is toincluded ~~successfully~~in ~~develop~~interest ~~and~~expense ~~obtain~~in ~~approval~~the ~~to market our product. We have based these forward-looking~~ statements ~~largely on our current expectations and projections about future events and financial trends that we believe may affect our financial condition, results~~ of operations~~, business strategy and financial needs~~.

~~Although~~10% weConvertible ~~believe~~Note ~~that~~– ~~our~~July expectations with respect to the forward-looking statements are based upon reasonable assumptions within the bounds of our knowledge of our business and operations, in light of the risks and uncertainties inherent in all future projections, the inclusion of forward-looking statements in this Quarterly Report should not be regarded as a representation by us or any other person that our objectives or plans will be achieved.2017

WeOn ~~assume~~July no6, ~~obligation~~2017, tothe ~~update~~Company ~~these~~issued ~~forward-looking~~a ~~statements~~10% Convertible Note in the principal amount of $26,250 for cash proceeds of $25,000 with $1,250 of financing costs. The 10% Convertible Note bears interest at the rate of 10% per annum and matures July 6, 2018. The holder is entitled to ~~reflect~~convert ~~actual~~any ~~results~~portion orof ~~changes~~the inoutstanding ~~factors~~and orunpaid ~~assumptions~~conversion ~~affecting~~amount ~~forward~~into fully paid and non-~~looking~~assessable ~~statements~~shares of common stock, upon the issuance date of the note. The conversion price is 50% of the lowest trading price of the common stock for the 20 trading days immediately prior to the applicable conversion date.

~~Our~~8% ~~revenues~~Convertible ~~and~~Note ~~results~~– ofNovember operations could differ materially from those projected in the forward-looking statements as a result of numerous factors, including, but not limited to, the following: the risk of significant natural disaster, the inability of the our company to insure against certain risks, inflationary and deflationary conditions and cycles, currency exchange rates, and changing government regulations domestically and internationally affecting our products and businesses.2017

~~You~~On ~~should~~November ~~read~~20, 2017, the ~~following~~Company ~~discussion~~entered ~~and~~into ~~analysis~~a Securities Purchase Agreement with Adar Bays, a Florida limited liability company, providing for the purchase of seven (7) convertible notes in ~~conjunction~~the aggregate principal amount of $230,000, with the ~~Financial~~first ~~Statements~~note being in the amount of $68,000 and ~~Notes~~the ~~attached~~remaining ~~hereto~~six notes being in the amount of $27,000 each as Back-End Notes. Each note bears interest at the rate of 8% per annum and matures on November 20, 2018. The first note of $68,000 has been received by the ~~other~~Company ~~financial~~on ~~data~~November ~~appearing~~20, ~~elsewhere~~2017, inwith ~~this~~cash ~~Quarterly~~received ~~Report~~of $65,000, and $3,000 recorded as financing costs. The cash related to the remaining notes have not yet been received.

USEach ~~Dollars~~Back-End ~~are~~Note ~~denoted~~shall ~~herein~~be paid for by ~~"USD",~~an "offsetting $"27,000 promissory note issued to the Company by Adar on November 20, 2017, provided that prior to the conversion of each Back-End Note, Adar must have paid off an Adar Promissory Note in cash. The first Adar Promissory Note matures on January 20, 2018 with each additional note maturing one month thereafter until June 20, 2018, unless the Company does not meet the “current public information” requirement pursuant to Rule 144, in which case both Adar Back-End Notes and ~~"dollars"~~the Adar Promissory Notes may both be called. The Adar Promissory Notes are secured by the first note.

~~Overview~~The above mentioned notes, at any time after 180 days, be converted all at a rate of 50% of the lowest closing bid price of the common stock as reported on the OTCQB, which the Company’s shares are traded, or any exchange upon which the common stock may be traded in the future, for the lower of (i) 20 prior trading days immediately preceding the issuance date of the Note or (ii) the 20 prior trading days including the day upon which a Notice of Conversion is received by the Company or its transfer agent.

WeNOTE ~~were incorporated under the laws of the State of Nevada on May 7, 2014~~6. ~~Our~~DERIVATIVE ~~original business plan was to seek to engage in the designing, marketing and distribution of electronic cigarettes (“e-cigarette”) in East Africa.~~LIABILITIES

OnThe ~~October~~embedded ~~14,~~conversion ~~2016,~~options of the Company,’s ~~Ahmed~~convertible ~~Guled~~debentures ~~(the~~described ~~“Selling~~in ~~Stockholder”)~~Note ~~and~~5 ~~Linux~~contain ~~Labs~~conversion ~~Technologies,~~features ~~Inc~~that are accounted for as derivative liabilities., aThe ~~Georgia~~fair ~~corporation~~value ~~entered~~of ~~into~~these aliabilities ~~Stock~~will ~~Purchase~~be ~~Agreement,~~re-measured ~~dated~~at ~~October~~the ~~14,~~end ~~2016.~~of ~~Ms.~~every ~~Sparrow~~reporting ~~Marcioni~~period and ~~Mr.~~the ~~Steven~~change ~~James~~in ~~share~~fair ~~voting~~value ~~and~~will ~~dispositive~~be ~~control~~reported ~~over~~in ~~Linux~~the ~~Labs~~statement onof operations as a ~~50/50~~gain ~~basis~~or loss on derivative financial instruments.

~~Pursuant~~The toCompany ~~the~~uses ~~Purchase~~Level ~~Agreement,~~3 ~~Linux~~inputs ~~Labs~~for ~~purchased~~its 25valuation ~~million~~methodology ~~shares~~for ~~of common stock of~~ the ~~Company~~derivative ~~held~~liabilities byand ~~the~~embedded ~~Selling~~conversion ~~Stockholder,~~option ~~representing~~liabilities ~~approximately~~as ~~69.90%~~their offair ~~the~~values ~~issued~~were ~~and~~determined ~~outstanding~~by ~~shares~~using of the ~~Company's~~Black-Scholes ~~common~~option ~~stock,~~pricing ~~and~~model ~~the~~based ~~Indebtedness~~on ~~(as~~various ~~defined~~assumptions. ~~below)~~The inmodel ~~consideration~~incorporates ~~for~~the ~~an aggregate purchase~~ price of ~~$50,000,~~a ~~consisting~~share of ~~$10,000~~the inCompany’s ~~cash~~common ~~and~~stock ~~$40,000~~(as ~~evidenced~~quoted byon aNASDAQ), ~~promissory note~~volatility, ~~dated~~risk ~~October~~free 14rate, ~~2016,~~dividend inrate ~~the~~and ~~principal~~estimated ~~amount~~life. ofSignificant ~~$40,000,~~changes ~~bearing~~in ~~interest~~any ~~at the rate~~ of 6%these ~~per~~inputs ~~annum,~~in ~~maturing~~isolation onwould ~~April~~result ~~14,~~in ~~2017~~a ~~and~~significant ~~secured~~change byin the ~~Shares~~fair ~~pursuant~~value tomeasurement. aAs ~~Stock~~required, ~~Pledge~~these ~~Agreement~~are ~~dated~~classified ~~October~~based ~~14,~~on ~~2016 between~~ the ~~Linux~~lowest ~~Labs~~level ~~and~~of ~~the~~input ~~Selling~~that ~~Stockholder.~~is ~~Pursuant~~significant to the ~~Stock~~fair ~~Purchase~~value ~~Agreement,~~measurement. ~~$40,000~~The offollowing ~~the~~table ~~purchase~~shows ~~price was allocated to~~ the ~~shares~~assumptions ~~and~~used ~~$10,000~~in ~~was allocated to purchase of~~ the ~~Indebtedness.~~calculations:

911 Table of Contents

Pursuant to a Debt Purchase Agreement, dated October 18, 2016, among the Company, Selling Stockholder and Linux Labs, Linux Labs purchased indebtedness owed the Selling Stockholder by the Company.

	Three Months Ended		Three Months Ended
	November 30, 2017		November 30, 2016
Expected term	1 year			-
Expected average volatility	280% - 492%			-
Expected dividend yield		-		-
Risk-free interest rate	1.44% - 1.62%			-

~~Upon~~The ~~the~~following ~~consummation~~table ofsummarizes the ~~Stock~~derivative ~~Purchase~~liabilities ~~Agreement~~included ~~and~~in the ~~transactions~~balance ~~contemplated~~sheet ~~thereby,~~at ~~there~~November ~~was~~30, a2017 ~~change~~and inAugust ~~control~~31, ~~of the Company.~~2017:

As of October 14, 2016 a change of control of the Company occurred, new management was appointed and on October 18, 2016, the Company established a new wholly owned subsidiary, Sirrus Security Inc., a Georgia corporation. With the change of control and the formation of a wholly-owned subsidiary, the Company will now focus on cyber security.

Fair Value Measurements Using Significant Observable Inputs (Level 3)

Balance - August 31, 2016	$	-

Addition of new derivative liabilities upon issuance of convertible notes as debt discounts		25,000

Fair value of derivative liability in excess of debt		31,266

Loss on change in fair value of the derivative liabilities		2,348
Balance - August 31, 2017	$	58,614

Addition of new derivative liabilities upon issuance of convertible notes as debt discounts		65,000

Fair value of derivative liability in excess of debt		313,993

Gain on change in fair value of the derivative liabilities		(309,798	)
Balance – November 30, 2017	$	127,809

OnNOTE ~~April~~7 ~~26,~~– ~~2017,~~CAPITAL Sirrus Security, Inc. (“Sirrus Security”), a Georgia corporation and wholly-owned subsidiary of the Company entered into an Independent Contractor Agreement with American Academy Holdings LLC, a North Carolina limited liability company d/b/a Healthicity (“Healthicity”), pursuant to which Healthcity engaged Sirrus Security to perform the following services to Healthcity and its clients, including, but not limited to the following:STOCK

	1.	Penetration Testing: Network Discovery, exploration, vulnerability Assessment & Reporting.
	2.	Risk Analysis: Technical Assessment and configuration review and Security Testing and Evaluation

Preferred Stock

~~After~~The ~~the~~Company ~~in-depth~~is ~~penetration~~authorized ~~and~~to ~~risk~~issue ~~analysis,~~an ~~Sirrus~~aggregate ~~Security~~of ~~will~~100,000,000 ~~provide~~shares ~~key~~of ~~findings~~preferred tostock ~~Healthicity,~~with ~~including~~ a ~~high~~par ~~level~~value ~~overview,~~of an$0.00001 ~~inventory~~per ofshare. ~~identified~~As ~~systems,~~at ~~ports,~~November ~~software versions~~30, 2017 and ~~vulnerabilities~~August ~~that~~31, ~~may pose a risk~~2017, ~~and~~no apreferred ~~detailed~~shares ~~report~~had ~~containing~~been ~~serious vulnerabilities with impacts, descriptions, and recommendations~~issued.

~~Healthicity~~Common may terminate the agreement at any time without cause effective upon five (5) working days' prior written notice to Sirrus Security. In addition, Healthcity may terminate the agreement effective immediately if Sirrus Security is convicted of any crime or offense, fails or refuses to comply with the written policies or reasonable directive of Healthicity, is guilty of serious misconduct in connection with performance hereunder, violates HIPAA Privacy or materially breaches provisions of this agreement.Stock

~~Under~~On ~~the~~November ~~Agreement~~22, in2017, ~~connection with~~ the ~~services,~~Company ~~Sirrus~~executed ~~Security~~a ~~will~~written ~~have~~consent ~~responsibilities with respect~~ to approve the ~~Use~~increase ~~and/or Disclosure~~ of ~~Protected Health Information (“PHI”) as mandated by~~ the ~~Privacy~~Company’s ~~Standards~~total ~~(45~~authorized ~~C.F.R.~~common ~~Parts~~shares ~~160~~from ~~and 164)~~200,000,000 ~~Electronic~~shares ~~Transactions~~to ~~Standards (45 C.F.R. Parts 160 and 162)~~8,000,000,000 ~~and~~shares ~~Security~~with ~~Standards~~par ~~(45~~value Cof $0.~~F.R.~~00001 ~~Parts~~per ~~160,~~share ~~162~~ and ~~164)~~the ~~promulgated~~execution ~~under~~of ~~the~~a ~~Administrative~~forward ~~Simplifications~~split ~~subtitle~~at of the ~~Health~~rate ~~Insurance~~of ~~Portability~~forty ~~and~~shares ~~Accountability~~for ~~Act~~every ofone ~~1996~~share ~~(“HIPAA”)~~then asissued ~~well~~and asoutstanding. ~~the~~The ~~data~~outstanding ~~breach~~shares ~~notification~~have ~~requirements~~been asrestated ~~promulgated~~retroactively ~~under~~to reflect the ~~American~~forward ~~Recovery~~split ~~and~~for ~~Reinvestment~~all ~~Act~~periods ~~of 2009 (“ARRA”)~~presented.

OnAs ~~May~~at 8November 30, 2017, ~~Sirrus~~and ~~Security,~~August ~~entered into a Strategic Partnership Agreement with RelifyTime~~31, ~~LLC~~2017, athe ~~Nevada~~Company ~~limited~~had ~~liability company ("Relify")~~1,430,533,560 ~~pursuant~~shares toof ~~which~~common ~~Relify~~stock ~~has~~issued ~~engaged Sirrus Security to develop~~ and ~~design a software applications program and hosting platform to be known as "Relify Time"~~outstanding.

As12 ~~consideration~~Table ~~for the development and use~~ of the product, Relify has agreed to pay Sirrus Security a royalty fee in an amount equal to 40% of the gross profit (gross sales less cost of goods sold), commencing on the date when Relify first sells licensed services incorporating the Product until an aggregate of $500,000 has been paid to Sirrus Security.Contents

~~During~~NOTE ~~the~~8 ~~royalty~~– ~~period,~~SUBSEQUENT Sirrus Security will provide maintenance and support for product. Any support and maintenance services, updates, versions or new releases after the expiration of the royalty period shall be contracted under a separate agreement between the parties to be executed no later than 30 days prior to the end of the royalty period.EVENTS

AtSubsequent ~~any time during the term of the agreement and up~~ to ~~one~~November ~~year thereafter~~30, if2017 ~~Relify~~and ~~decides~~through ~~to sell~~ the ~~product~~date tothat athese ~~third~~financials ~~party~~were issued, ~~Sirrus Security will have a 30-day right of first refusal to acquire~~ the ~~product~~Company ~~from~~had ~~Relify. At any time during~~ the ~~term~~following ofsubsequent ~~the agreement and one year thereafter, Relify shall grant Sirrus Security the right of first refusal for any financing transaction, expiring 14 days after notice is given.~~events:

10On ~~Table~~December 7, 2017, the Board of ~~Contents~~Directors of the Company authorized 100,000,000 shares of a Series A Non-Convertible Preferred Stock and 100,000,000 shares of a Series B Convertible Preferred Stock.

~~Upon~~On December 7, 2017, the ~~completion~~Company ofentered into a Share Exchange Agreement (the ~~royalty~~“Exchange ~~period~~Agreement”) with Linux Labs Technologies, ~~all~~Inc., ~~intellectual~~a ~~property~~Georgia ~~rights~~corporation ~~developed~~(“Linux”), byof ~~Sirrus~~which ~~Security~~the inCompany’s ~~connection~~Chief ~~with~~Technology Officer and the ~~provision~~Chief Executive Officer, President and Chairman of the ~~services~~Board toof ~~Relify~~Directors ~~under~~having voting and dispositive control. Pursuant to the Exchange Agreement, orLinux ~~jointly~~exchanged by500,000,000 ~~Sirrus~~shares ~~Security~~of orcommon ~~Relify,~~stock orof bythe ~~Sirrus~~Company ~~Security~~for ~~pursuant~~100,000 toshares ~~the~~of ~~specifications~~Series orA ~~instructions~~Non-Convertible ~~provided~~Preferred byStock ~~Relify~~and exchanged 200,000,000 ~~shall~~shares ~~belong~~of ~~exclusively~~Common toStock ~~Relify.~~of ~~All~~the ~~pre-existing~~Company ~~intellectual~~for ~~property~~2,000,000 ~~rights~~shares ~~shall~~of ~~remain~~Series ~~the~~B ~~sole~~Convertible ~~property~~Preferred Stock of ~~Sirrus~~the ~~Security~~Company. ~~Notwithstanding~~The ~~anything~~purpose ~~contained~~of inthe transaction is for the ~~Agreement,~~Company ~~Sirrus~~to ~~Security~~improve ~~shall~~their becapital ~~free~~structure. toThe ~~use~~approximate ~~any~~value ~~ideas,~~of ~~concepts,~~the orshares ~~know-how~~issued ~~developed~~to orLinux ~~acquired~~was by$980,000, ~~Sirrus~~based ~~Security~~on ~~during~~700,000,000 ~~the~~common ~~performance~~shares ofvalued ~~the~~at ~~agreement~~$0.0014 towhich is the ~~extent~~historical ~~obtained~~trading ~~and~~value ~~retained~~of by Sirrus ~~Security~~’ ~~personnel~~common shares on December 7, 2017.

~~The~~On ~~term~~December of9, ~~the agreement continues until the completion of the Royalty Period. The agreement may be terminated by either party upon written notice to the other~~2017, if the ~~other~~Company ~~party~~entered ~~breaches~~into ~~any~~a ~~material~~promissory ~~obligation~~note ~~under the~~ agreement ~~and~~with ~~fails~~IPOS-A toLLC ~~cure~~for ~~such breach within 30 days of receiving notification~~$3,810. InThe ~~the~~promissory ~~case~~note ofis anon-interest ~~termination~~bearing ~~of the agreement, Relify has agreed to pay Sirrus Security for all services rendered~~ and ~~work~~matures ~~performed~~in upJanuary ~~to the effective date of the termination~~2018.

~~The~~On ~~agreement~~December ~~also~~12, ~~contains~~2017, ~~customary~~the ~~indemnification~~Company entered into a Management Services Agreement with the President, CEO, Secretary and ~~confidentiality~~Treasurer ~~provisions~~of the Company. ~~Neither~~In ~~party~~consideration ~~may~~for ~~assign~~her ~~its~~services, ~~rights~~the orCompany ~~obligations~~has ~~under~~agreed to pay $180,000 per year, accruing in increments of $15,000 per month. The Company also agreed to determine a commission structure and a restricted stock grant within 90 days of the agreement, ~~without~~and shall continue to pay or reimburse the ~~prior~~President ~~written~~for ~~consent~~a health insurance plan. The term of the ~~other~~Management ~~party~~Services Agreement is for one year, commencing on the date of the agreement, and is automatically renewable for successive one year terms unless mutually agreed to in writing.

WeOn ~~have~~December ~~not~~12, ~~declared~~2017, ~~bankruptcy~~the Company entered into a Management Services Agreement with the Chief Technology Officer of the Company. In consideration for his services, ~~been~~the ~~involved~~Company has agreed to pay $120,000 per year, accruing in ~~receivership~~increments of $10,000 per month. The Company also agreed to determine a commission structure and a restricted stock grant within 90 days of the agreement, and shall continue to pay or ~~any~~reimburse ~~similar~~the ~~proceeding~~CTO for a health insurance plan. The term of the Management Services Agreement is for one year, commencing on the date of the agreement, and is automatically renewable for successive one year terms unless mutually agreed to in writing.

~~Our~~13 ~~office~~Table isof located at 11340 Lakefield Drive, Suite 200, Johns Creek GA 30097 and our telephone number is (888) 263-7622. Our registered statutory office is located at 711 S. Carson Street, Suite 6, Carson City, Nevada 89701, (775) 882-4641. We do not own any property.Contents

~~Results~~Item 2. Management’s Discussion and Analysis of ~~Operations~~Financial Condition or Plan of Operation

~~Three~~FORWARD-LOOKING ~~Months Ended May 31, 2017 Compared to Three Months Ended May 31, 2016~~STATEMENTS

The information set forth in this Management’s Discussion and Analysis of Financial Condition and Results of Operations (“MD&A”) contains certain “forward-looking statements” within the meaning of Section 27A of the Securities Act of 1933, as amended, Section 21E of the Securities Exchange Act of 1934, as amended, and the Private Securities Litigation Reform Act of 1995, including, among others (i) expected changes in our revenue and profitability, (ii) prospective business opportunities and (iii) our strategy for financing our business. Forward-looking statements are statements other than historical information or statements of current condition. Some forward-looking statements may be identified by use of terms such as “believes”, “anticipates”, “intends” or “expects”. These forward-looking statements relate to our plans, liquidity, ability to complete financing and purchase capital expenditures, growth of our business including entering into future agreements with companies, and plans to successfully develop and obtain approval to market our product. We have ~~not~~based ~~earned~~these ~~any~~forward-looking ~~revenues~~statements ~~from~~largely ~~inception~~on ~~through~~our ~~May~~current 31expectations and projections about future events and financial trends that we believe may affect our financial condition, ~~2016~~results of operations, business strategy and financial needs.

	Three Months Ended May 31, 2017			Three Months Ended May 31, 2016
Revenue	$	-		$	-
Operating Expenses
General and administrative expenses		180,450			13,499
Other Income (expenses)
Interest expense		1,573			-
Net loss	$	(182,023	)	$	(13,499	)

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

~~Our~~We ~~operating~~assume ~~expenses,~~no ~~for~~obligation ~~the~~to ~~three~~update ~~months~~these ~~ended~~forward-looking ~~May~~statements ~~31, 2017 were $180,450 compared~~ to ~~$13,499~~reflect ~~for~~actual ~~the~~results ~~same~~or ~~period~~changes in ~~2016.~~factors ~~The~~or ~~increase~~assumptions inaffecting ~~operating~~forward-looking ~~expenses was primarily as a result of an increase in management fees, accounting, and consulting fees~~statements. ~~During the three months ended May 31, 2017, interest expense of $1,573 was incurred.~~

WeOur ~~incurred~~revenues aand ~~net~~results ~~loss~~of operations could differ materially from those projected in the forward-looking statements as a result of ~~$182~~numerous factors,~~023~~ ~~and~~including, ~~$13~~but not limited to,~~499~~ ~~for~~the following: the ~~three~~risk ~~months~~of ~~ended~~significant ~~May~~natural 31disaster, ~~2017~~the inability of the our company to insure against certain risks, inflationary and ~~May~~deflationary 31conditions and cycles, ~~2016~~currency exchange rates, ~~respectively~~and changing government regulations domestically and internationally affecting our products and businesses.

11You ~~Table~~should ofread ~~Contents~~the following discussion and analysis in conjunction with the Financial Statements and Notes attached hereto, and the other financial data appearing elsewhere in this Quarterly Report.

~~Nine~~US ~~months~~Dollars ~~Ended~~are ~~May~~denoted ~~31,~~herein ~~2017~~by ~~Compared~~“USD”, to“$” ~~Nine~~and ~~months Ended May 31, 2016~~“dollars”.

Nine months Ended May 31, 2017 Nine months Ended May 31, 2016
Revenue $ - $ -
Operating Expenses
General and administrative expenses 308,081 20,403
Other Income (expenses)
Interest expense 2,847 -
Net Loss $ (310,928 ) $ (20,403 )
As used in this quarterly report and unless otherwise indicated, the terms “we”, “us” and “our” mean Sirrus Corp., and our wholly-owned subsidiary, Sirrus Security, Inc. a Georgia corporation, unless otherwise indicated.

Our operating expenses, for the nine months ended May 31, 2017 were $308,081 compared to $20,403 for the same period in 2016. The increase in operating expenses was primarily as a result of an increase in management fees, accounting, and consulting fees. Overview

We ~~incurred~~were aincorporated ~~net~~under ~~loss~~the laws of ~~$310,928~~the ~~and~~State ~~$20~~of Nevada on May 7,~~403~~ ~~for~~2014. ~~the~~Our ~~nine~~original ~~months~~business ~~ended~~plan ~~May~~was 31to seek to engage in the designing, ~~2017~~marketing and ~~May~~distribution ~~31,~~of ~~2016,~~electronic ~~respectively~~cigarettes (“e-cigarette”) in East Africa.

~~Liquidity~~On October 14, 2016, the Company, Ahmed Guled (the “Selling Stockholder”) and ~~Capital~~Linux ~~Resources~~Labs Technologies, Inc., a Georgia corporation entered into a Stock Purchase Agreement, dated October 14, 2016. Ms. Sparrow Marcioni and Mr. Steven James share voting and dispositive control over Linux Labs on a 50/50 basis.

~~Working~~Pursuant ~~Capital~~to the Purchase Agreement, Linux Labs purchased 25 million shares of common stock of the Company held by the Selling Stockholder, representing approximately 69.90% of the issued and outstanding shares of the Company’s common stock, and the Indebtedness (as defined below) in consideration for an aggregate purchase price of $50,000, consisting of $10,000 in cash and $40,000 evidenced by a promissory note, dated October 14, 2016, in the principal amount of $40,000, bearing interest at the rate of 6% per annum, maturing on April 14, 2017 and secured by the Shares pursuant to a Stock Pledge Agreement dated October 14, 2016 between the Linux Labs and the Selling Stockholder. Pursuant to the Stock Purchase Agreement, $40,000 of the purchase price was allocated to the shares and $10,000 was allocated to purchase of the Indebtedness.

	May 31, 2017			August 31, 2016
Current Assets	$	15,563		$	139
Current Liabilities	$	335,756		$	26,723
Working Capital Deficit	$	(320,193	)	$	(26,584	)

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~~Cash~~Pursuant ~~Flows~~to a Debt Purchase Agreement, dated October 18, 2016, among the Company, Selling Stockholder and Linux Labs, Linux Labs purchased indebtedness owed the Selling Stockholder by the Company.

	Nine months Ended			Nine months Ended
	May 31, 2017			May 31, 2016
Cash Flows used in Operating Activities	$	(68,986	)	$	(23,635	)
Cash Flows from Investing Activities		-			-
Cash Flows from Financing Activities		84,410			15,133
Net Increase (Decrease) in Cash	$	15,424		$	(8,502	)

Upon the consummation of the Stock Purchase Agreement and the transactions contemplated thereby, there was a change in control of the Company.

As atof ~~May~~October 3114, ~~2017~~2016, a change of control of the Company’s ~~cash~~occurred, ~~balance~~new management was ~~$15,563~~appointed and ~~total~~on ~~assets~~October ~~were~~18, ~~$15~~2016,~~563.~~ Asthe atCompany ~~August~~established 31a new wholly owned subsidiary, ~~2016~~Sirrus Security Inc., ~~our~~a ~~company’s~~Georgia ~~cash~~corporation. ~~balance~~With ~~was~~the ~~$139~~change of control and ~~total~~the ~~assets~~formation ~~were~~of ~~$139~~a wholly-owned subsidiary, the Company will now focus on cyber security.

AsOn atApril ~~May~~26, 312017, ~~2107~~Sirrus Security, Inc. (“Sirrus Security”), a Georgia corporation and wholly-owned subsidiary of the Company ~~had~~entered ~~total~~into ~~liabilities~~an ofIndependent ~~$335,756,~~Contractor ~~compared~~Agreement with ~~total~~American ~~liabilities~~Academy ofHoldings ~~$26~~LLC,~~723~~ asa atNorth ~~August~~Carolina 31limited liability company d/b/a Healthicity (“Healthicity”), ~~2016.~~pursuant to which Healthicity engaged Sirrus Security to perform the following services to Healthicity and its clients, including, but not limited to the following:

As at May 31, 2017, the Company had working capital deficiency of $320,193 compared with working capital deficiency of $26,862 as at August 31, 2016. The decrease in working capital was primarily attributed to increase in accounts payable, due to related parties, and short term notes.

	1.	Penetration Testing: Network Discovery, exploration, vulnerability Assessment & Reporting.
	2.	Risk Analysis: Technical Assessment and configuration review and Security Testing and Evaluation

12After ~~Table~~the in-depth penetration and risk analysis, Sirrus Security will provide key findings to Healthicity, including a high level overview, an inventory of ~~Contents~~identified systems, ports, software versions, and vulnerabilities that may pose a risk, and a detailed report containing serious vulnerabilities with impacts, descriptions, and recommendations.

~~Cash~~Healthicity ~~Flow~~may ~~from~~terminate ~~Operating~~the ~~Activities~~agreement at any time without cause effective upon five (5) working days’ prior written notice to Sirrus Security. In addition, Healthicity may terminate the agreement effective immediately if Sirrus Security is convicted of any crime or offense, fails or refuses to comply with the written policies or reasonable directive of Healthicity, is guilty of serious misconduct in connection with performance hereunder, violates HIPAA Privacy or materially breaches provisions of this agreement.

~~During~~Under the ~~nine~~Agreement, ~~months~~in ~~ended~~connection ~~May~~with ~~31,~~the ~~2017~~services, ~~the~~Sirrus ~~Company~~Security ~~used~~will ~~$68,986~~have inresponsibilities ~~cash~~with ~~from~~respect ~~operating~~to ~~activities,~~the ~~compared~~Use toand/or ~~$23,635~~Disclosure ~~cash~~of ~~used~~Protected inHealth ~~operating~~Information ~~activities~~(“PHI”) ~~during~~as ~~the~~mandated ~~nine~~by ~~months~~the ~~ended~~Privacy ~~May~~Standards ~~31,~~(45 ~~2016~~C.F.R. ~~The~~Parts ~~cash~~160 ~~used~~and ~~from~~164), ~~operating~~Electronic ~~activities~~Transactions ~~for~~Standards ~~the~~(45 ~~nine~~C.F.R. ~~months~~Parts ~~ended~~160 ~~May~~and 31162), ~~2017~~and ~~was~~Security ~~attributed~~Standards to(45 aC.F.R. ~~net~~Parts ~~loss~~160, of162 ~~$310,928,~~and ~~offset~~164) bypromulgated anunder ~~increase~~the inAdministrative ~~accounts~~Simplifications ~~payable~~subtitle of the Health Insurance Portability and ~~accrued~~Accountability ~~liabilities~~Act of ~~$111,845,~~1996 ~~accrued~~(“HIPAA”) ~~interest~~as ofwell ~~$2,847,~~as ~~and~~the andata ~~increase~~breach innotification ~~due~~requirements toas ~~related~~promulgated ~~parties~~under the American Recovery and Reinvestment Act of ~~$127,250~~2009 (“ARRA”).

~~Cash~~The ~~Flow~~Company ~~from~~is ~~Investing~~currently ~~Activities~~evaluating the potential future economic benefit of the agreement and has yet to determine an accurate estimate of future revenues associated with the agreement. No revenues have been earned to date.

~~During~~The ~~the~~agreement ~~nine~~is ~~months~~still ~~ended~~in ~~May~~effect ~~31,~~as ~~2017,~~of the ~~Company~~date ~~used~~of $0this infiling, ~~investing~~and ~~activities~~the ~~compared~~Company is continuing to $0work ~~used~~with inthe ~~investing~~partner ~~activities~~to ~~during~~complete the ~~nine~~expected ~~months~~goals ~~ended~~of ~~May~~the ~~31, 2016~~agreement.

~~Cash~~On ~~Flow~~May ~~from~~8, ~~Financing~~2017, ~~Activities~~Sirrus Security entered into a Strategic Partnership Agreement with RelifyTime, LLC, a Nevada limited liability company (“Relify”), pursuant to which Relify has engaged Sirrus Security to develop and design a software applications program and hosting platform to be known as “Relify Time”.

~~During~~As consideration for the ~~nine~~development ~~months~~and ~~ended~~use ~~May~~of 31the product, ~~2017~~Relify ~~our~~has ~~company~~agreed ~~received~~to ~~$84,410~~pay ~~from~~Sirrus ~~financing~~Security ~~activities~~a ~~compared~~royalty tofee ~~$15,133~~in ~~received~~an ~~from~~amount ~~financing~~equal ~~activities~~to ~~during~~40% of the ~~nine~~gross ~~months~~profit ~~ended~~(gross ~~May~~sales ~~31,~~less ~~2016.~~cost ~~The~~of ~~cash~~goods ~~flow~~sold), ~~for~~commencing ~~financing~~on ~~activities for~~ the ~~nine~~date ~~months~~when ~~ended~~Relify ~~May~~first ~~31,~~sells ~~2017,~~licensed ~~was~~services aincorporating ~~result~~the ofProduct ~~the~~until ~~issuance~~an aggregate of ~~short~~$500,000 ~~term~~has ~~notes~~been ~~for~~paid ~~$84,410~~to Sirrus Security.

~~Going~~15 ~~Concern~~Table of Contents

~~There~~During ~~is substantial doubt that we can continue as an on-going business for~~ the ~~next~~royalty ~~twelve~~period, ~~months~~Sirrus ~~unless~~Security wewill ~~obtain~~provide ~~additional~~maintenance ~~capital~~and tosupport ~~pay~~ for ~~our expenses~~product. ~~This~~Any issupport ~~because~~and wemaintenance ~~have~~services, ~~not~~updates, ~~generated~~versions ~~sufficient revenues to cover operating costs~~ or ~~raised~~new ~~enough~~releases ~~funds.~~after ~~There~~the isexpiration noof ~~assurance~~the weroyalty ~~will~~period ~~ever~~shall ~~reach~~be ~~this~~contracted ~~point.~~under ~~Accordingly,~~a weseparate ~~must~~agreement ~~raise~~between ~~sufficient~~the ~~capital~~parties ~~from sources. We must raise cash~~ to ~~stay~~be inexecuted ~~business.~~no Inlater ~~response~~than to30 ~~these~~days ~~problems,~~prior ~~management intends~~ to ~~raise additional funds through public or private placement offerings. At this time, however,~~ the ~~Company~~end ~~does not have plans or intentions to raise additional funds by way~~ of the ~~sale~~royalty ~~of additional securities~~period.

~~Critical~~At ~~Accounting~~any ~~Policies~~time during the term of the agreement and up to one year thereafter, if Relify decides to sell the product to a third party, Sirrus Security will have a 30-day right of first refusal to acquire the product from Relify. At any time during the term of the agreement and one year thereafter, Relify shall grant Sirrus Security the right of first refusal for any financing transaction, expiring 14 days after notice is given.

~~Use~~Upon the completion of ~~Estimates~~the royalty period, all intellectual property rights developed by Sirrus Security in connection with the provision of the services to Relify under the Agreement, or jointly by Sirrus Security or Relify, or by Sirrus Security pursuant to the specifications or instructions provided by Relify, shall belong exclusively to Relify. All pre-existing intellectual property rights shall remain the sole property of Sirrus Security. Notwithstanding anything contained in the Agreement, Sirrus Security shall be free to use any ideas, concepts, or know-how developed or acquired by Sirrus Security during the performance of the agreement to the extent obtained and retained by Sirrus Security’ personnel.

The ~~discussion~~agreement ~~and analysis of our financial condition and results of operations~~ is ~~based~~still ~~upon the accompanying financial statements, which have been prepared~~ in ~~accordance~~effect ~~with~~as ~~the accounting principles generally accepted in the United States~~ of ~~America and are expressed in United States Dollars. Preparing financial statements requires management to make estimates and assumptions that affect~~ the ~~reported~~date ~~amounts~~ of ~~assets,~~this ~~liabilities~~filing, ~~revenue,~~ and ~~expenses. These estimates and assumptions are affected by management’s application of accounting policies. We believe that understanding~~ the ~~basis~~Company ~~and~~is ~~nature~~continuing ofto ~~the~~work ~~estimates and assumptions involved~~ with the ~~following~~partner ~~aspects~~to ofcomplete ~~our~~the ~~financial~~expected ~~statements~~goals ~~is critical to an understanding~~ of ~~our~~the ~~financial statements~~agreement.

~~Revenue~~The ~~Recognition~~term of the agreement continues until the completion of the Royalty Period. The agreement may be terminated by either party upon written notice to the other, if the other party breaches any material obligation under the agreement and fails to cure such breach within 30 days of receiving notification. In the case of a termination of the agreement, Relify has agreed to pay Sirrus Security for all services rendered and work performed up to the effective date of the termination.

~~Revenue~~The ~~from~~agreement ~~the~~also ~~sale~~contains ofcustomary ~~goods~~indemnification isand ~~recognized~~confidentiality ~~when~~provisions. Neither party may assign its rights or obligations under the ~~following~~agreement ~~conditions~~without ~~are~~the ~~satisfied:~~prior written consent of the other party.

·We ~~Our~~have ~~company~~not ~~has~~declared ~~transferred~~bankruptcy, tobeen ~~the~~involved ~~buyer~~in ~~the~~receivership significant risks and rewards of ownership of the goods; · Our company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; · The amount of revenue can be measured reliably; · It is probable that the economic benefits associated with the transaction will flow to the entity; and · The costs incurred or toany besimilar ~~incurred in respect of the transaction can be measured reliably~~proceeding.

~~Stock~~Our office is located at 11340 Lakefield Drive, Suite 200, Johns Creek, Georgia 30097 and our telephone number is (888) 263-~~Based~~7622. ~~Compensation~~Our registered statutory office is located at 711 S. Carson Street, Suite 6, Carson City, Nevada 89701, (775) 882-4641. We do not own any property.

~~Compensation~~Results ~~costs~~of attributable to stock options or similar equity instruments granted are measured at the fair value at the grant date, and expensed over the expected vesting period. We did not grant any stock options during the nine months ended May 31, 2017.Operations

13Three ~~Table~~Months ofEnded ~~Contents~~November 30, 2017 Compared to Three Months Ended November 30, 2016

~~Recent~~We ~~Accounting~~have ~~Pronouncements~~not earned any revenues from inception through November 30, 2017.

In August 2014, the Financial Accounting Standards Board issued Accounting Standards Update 2014-15, Presentation of Financial Statements - Going Concern. The Update provides U.S. GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, management will be required to evaluate whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Our Company adopted this pronouncement effective for the period ended May 31, 2017, the adoption did not have a material impact to the consolidated financial statements..

	Three Months			Three Months
	Ended			Ended
	November 30,			November 30,
	2017			2016			Changes

Revenues	$	-		$	-		$	-
Operating Expenses	$	176,377		$	21,450		$	154,927
Other Expenses	$	15,017		$	-		$	15,017
Net Loss	$	(191,394	)	$	(21,450	)	$	(169,944	)

~~Off-Balance~~16 ~~Sheet~~Table ~~Arrangements~~of Contents

We ~~have~~incurred ~~no off-balance sheet arrangements that have or are reasonably likely to have~~ a ~~current~~net orloss ~~future~~in ~~effect~~the onamount ~~our~~of ~~financial condition~~$191,394 ~~changes~~and ~~in financial condition~~$21,450 ~~revenues~~for orthe ~~expenses,~~three ~~results~~months ofended ~~operations,~~November ~~liquidity~~30, ~~capital~~2017 ~~expenditures~~and or2016, ~~capital resources that is material to stockholders~~respectively.

Operating expenses were $176,377 for the three months ended November 30, 2017, compared to $21,450 for the three months ended November 30, 2016, due to the increase in professional fees of $87,352 and management consulting fees of $66,000 incurred during the period.

Liquidity and Capital Resources

Working Capital

	As of			As of
	November 30,			August 31,
	2017			2017			Changes

Current Assets	$	25,737		$	1,684		$	24,053
Current Liabilities	$	789,299		$	573,852		$	215,447
Working Capital (Deficiency)	$	(763,562	)	$	(572,168	)	$	(191,394	)

As of November 30, 2017, we had a working capital deficit of $763,562 compared to a working capital deficit of $572,168 as of August 31, 2017. As of November 30, 2017, we had current assets of $25,737 for cash and cash equivalents, as compared to current assets of $1,684 for cash and cash equivalents as of August 31, 2017. As of November 30, 2017, we had current liabilities of $789,299 composed of accounts payable and accrued liabilities of $316,928, accrued interest of $7,237, amounts due to related parties for consulting management fees of $236,890, short-term notes of $88,000, convertible notes of $12,435 and derivative liabilities of $127,809, as compared to current liabilities of $573,852 as of August 31, 2017, consisted of accounts payable and accrued liabilities of $237,728, accrued interest of $4,823, amount due to related parties for consulting management fees of $181,750, short-term notes of $86,910, convertible notes of $4,027 and derivative liabilities of $58,614

Cash Flows

	Three Months			Three Months
	Ended			Ended
	November 30,			November 30,
	2017			2016			Changes

Net cash used in operating activities	$	(42,037	)	$	(20,545	)	$	(21,492	)
Net cash provided by financing activities	$	66,090		$	28,000		$	38,090
Net increase in cash and cash equivalents	$	24,053		$	7,455		$	16,598

Cash Flow from Operating Activities

For the three months ended November 30, 2017, net cash used in operating activities was $42,037, related to our net loss of $191,394, increased by change in fair value of derivative of $309,798, and was reduced by amortization of debt discount of $8,408, fair value of derivative in excess of debt of $313,993, an increase of accounts payable and accrued liabilities of $79,200, an increase in accrued interest of $2,414 and an increase in due to related parties of $55,140.

Table of Contents

For the three months ended November 30, 2016, net cash used in operating activities was $20,545, reflecting our net loss of $21,450 for the period reduced by an increase in accounts payable and accrued liabilities of $632 and an increase in accrued interest of $273.

Cash Flow from Financing Activities

For the three months ended November 30, 2017, net cash provided by financing activities was $66,090, mainly attributed to proceeds from issuance of convertible notes payable of $65,000 and proceeds from issuance of short-term notes payable of $13,140, offset by repayment of short-term notes payable of $12,050.

For the three months ended November 30, 2016, net cash provided by financing activities was $28,000 for proceeds from issuance of short-term notes.

Going Concern

There is substantial doubt that we can continue as an on-going business for the next twelve months unless we obtain additional capital to pay for our expenses. This is because we have not generated sufficient revenues to cover operating costs or raised enough funds. There is no assurance we will ever reach this point. Accordingly, we must raise sufficient capital from sources. We must raise cash to stay in business. In response to these problems, management intends to raise additional funds through public or private placement offerings. At this time, however, the Company does not have definitive plans to raise additional funds by way of the sale of additional securities.

Critical Accounting Policies

Use of Estimates

The discussion and analysis of our financial condition and results of operations is based upon the accompanying financial statements, which have been prepared in accordance with the accounting principles generally accepted in the United States of America and are expressed in United States Dollars. Preparing financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. These estimates and assumptions are affected by management’s application of accounting policies. We believe that understanding the basis and nature of the estimates and assumptions involved with the following aspects of our financial statements is critical to an understanding of our financial statements.

Revenue Recognition

Revenue from the sale of goods is recognized when the following conditions are satisfied:

	·	Our company has transferred to the buyer the significant risks and rewards of ownership of the goods;
	·	Our company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
	·	The amount of revenue can be measured reliably;
	·	It is probable that the economic benefits associated with the transaction will flow to the entity; and
	·	The costs incurred or to be incurred in respect of the transaction can be measured reliably.

Table of Contents

Stock-Based Compensation

Compensation costs attributable to stock options or similar equity instruments granted are measured at the fair value at the grant date, and expensed over the expected vesting period. We did not grant any stock options during the three months ended November 30, 2017.

Recent Accounting Pronouncements

In August 2014, the Financial Accounting Standards Board issued Accounting Standards Update 2014-15, Presentation of Financial Statements - Going Concern. The Update provides U.S. GAAP guidance on management’s responsibility in evaluating whether there is substantial doubt about a company’s ability to continue as a going concern and about related footnote disclosures. For each reporting period, management will be required to evaluate whether there are conditions or events that raise substantial doubt about a company’s ability to continue as a going concern within one year from the date the financial statements are issued. The amendments in this Update are effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Our company is currently evaluating the effects of ASU 2014-15 on the financial statements.

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, capital expenditures or capital resources that is material to stockholders.

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.

Item 4. Controls and Procedures

Management’s Report on Disclosure Controls and Procedures

We maintain disclosure controls and procedures that are designed to ensure that information required to be disclosed in our reports filed under the Securities Exchange Act of 1934, as amended, is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission'’s rules and forms, and that such information is accumulated and communicated to our management, including our president (our principal executive officer, principal financial officer and principal accounting officer) to allow for timely decisions regarding required disclosure.

As of the end of ~~the~~our ~~period~~three months covered by this report, we carried out an evaluation, under the supervision and with the participation of our president (our principal executive officer, principal financial officer and principal accounting officer), of the effectiveness of the design and operation of our disclosure controls and procedures. Based on the foregoing, our president (our principal executive officer, principal financial officer and principal accounting officer) concluded that our disclosure controls and procedures were not effective in providing reasonable assurance in the reliability of our reports as of the end of the period covered by this quarterly report.

Changes in Internal Control Over Financial Reporting

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

1419 Table of Contents

PART II - OTHER INFORMATION

Item 1. Legal Proceedings

From time to time, we may become involved in litigation relating to claims arising out of its 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 area party or to which any of our properties is subject, which would reasonably be likely to have a material adverse effect on us.

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.

1520 Table of Contents

Item 6. Exhibits

The following exhibits are included as part of this report:

Exhibit Number		Description
(31)		Rule 13a-14(a)/15d-14(a) Certification
31.1		Section 302 Certification under the Sarbanes-Oxley Act of 2002 of the Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer
(32)		Section 1350 Certification
32.1		Section 906 Certification under the Sarbanes-Oxley Act of 2002 of the Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer
101		Interactive Data Files
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

_________

* 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.

1621 Table of Contents

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.

	~~SIRRUS CORP.~~	SIRRUS CORP.
	~~(Registrant)~~	(Registrant)
Dated: July 20, 2017	/s/ Sparrow Marcioni
Dated: January 16, 2018		/s/ Sparrow Marcioni
	~~Sparrow Marcioni~~	Sparrow Marcioni
	~~President, Chief Executive Officer, Secretary, Treasurer and Director~~	President, Chief Executive Officer, Secretary, Treasurer and Director
	~~(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)~~	(Principal Executive Officer, Principal Financial Officer and Principal Accounting Officer)

1722

11340 Lakefield Drive, Suite 200, Johns Creek, Georgia		30097
(Address of principal executive offices)		(Zip Code)

	Nine months Ended May 31, 2017			Nine months Ended May 31, 2016
Revenue	$	-		$	-
Operating Expenses
General and administrative expenses		308,081			20,403
Other Income (expenses)
Interest expense		2,847			-
Net Loss	$	(310,928	)	$	(20,403	)

Filing Compare · SIRRUS CORP.