UNITED STATES ~~SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549~~

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

( Mark One)

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

For the quarterly period ended ~~January~~July 31, 2023 or

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

For the transition period from __________ to__________

Commission File Number: 333-161240

Kashin, Inc.

(Exact name of registrant as specified in it's charter)

Nevada		26-4711535
(State or other jurisdiction of incorporation or organization)		(I.R.S. Employer Identification No.)

112 North Curry Street, Carson City, NV		89703-4934
(Address of principal executive offices)		(Zip Code)

(~~345~~626) ~~938~~429-~~5360~~2780

(Registrant's telephone number, including area code)

_____________________________________________________________

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

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

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

~~Securities~~Indicate ~~registered~~by ~~pursuant~~check tomark ~~Section~~whether ~~12(b)~~the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer" and "smaller reporting company" in Rule 12b-2 of the Exchange Act:.

~~Title~~Large ofaccelerated ~~each~~filer ~~class~~☐ ~~Trading~~Accelerated ~~Symbol~~filer ☐ Non-accelerated filer ☒ Smaller reporting company ☒ (s)Do ~~Name~~not ofcheck ~~Exchange~~if ~~where~~a ~~registered~~smaller ~~Common~~reporting ~~Stock~~company) ~~N/A~~Emerging ~~N/A~~growth company ☐

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

Large accelerated filer ☐ Accelerated filer ☐ Non-accelerated filer ☒ Smaller reporting company ☒ Emerging growth company ☐

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

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

AsAPPLICABLE ofONLY ~~March~~TO ~~12,~~ISSUERS ~~2023,~~INVOLVED ~~the~~IN ~~Company~~BANKRUPTCY ~~had~~PROCEEDINGS ~~28,560,745~~DURING THE ~~common~~PRECEDING ~~shares~~FIVE ~~issued and outstanding.~~YEARS:

Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court ☐ Yes ☐ No

APPLICABLE ONLY TO CORPORATE ISSUERS:

As of September 17, 2023, the Company had 53,560,745 common shares issued and outstanding.

TABLE OF CONTENTS

PART I—FINANCIAL INFORMATION		4
Item 1.	Financial Statements	4
Item 1	Financial Statements	4
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations	109
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	1110
Item 4.	Controls and Procedures	1110
PART II—OTHER INFORMATION		12
Item 1.	Legal Proceedings	1211
Item 1A.	Risk Factors	1211
Item 2.	Unregistered Sales of Securities and Use of Proceeds	1211
Item 3.	Defaults Upon Senior Securities	1211
Item 4.	Mine Safety Disclosures	1211
Item 5.	Other Information	1211
Item 6.	Exhibits	12
	SIGNATURES	13

KASHIN, INC.

CONDENSED FINANCIAL STATEMENTS

~~January~~July 31, ~~2022~~2023

Unaudited

CONDENSED BALANCE SHEETS			4

CONDENSED STATEMENTS OF OPERATIONS			5

CONDENSED STATEMENTS OF STOCKHOLDERS’ EQUITY			6

CONDENSED STATEMENTS OF CASH FLOWS			7

NOTES TO UNAUDITED CONDENSED INTERIM AUDITED FINANCIAL STATEMENTS			8

PART I—. FINANCIAL INFORMATION

Item 1. Financial Statements.

KASHIN, INC.

CONDENSED BALANCE SHEETS

Unaudited

	January 31, 2023			April 30, 2022
	July 31, 2023			April 30, 2023
ASSETS
CURRENT ASSETS
Cash	$	–		$	–
TOTAL CURRENT ASSETS	$	–		$	–
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
CURRENT LIABILITIES
Accounts payable and accrued liabilities	$	12,~~547~~261		$	41,~~876~~904
Accounts payable - related party		–			–
Other Payables		72,167			41,493
Notes Payable		~~34,911~~0			~~28,501~~0
TOTAL CURRENT LIABILITIES	$	3674,~~458~~428		$	3343,~~377~~398
STOCKHOLDERS' EQUITY (DEFICIT)
Capital stock - Authorized 75,000,000 shares of common stock, $0.001 par value, issued and outstanding 28,560,745	$	28,561		$	28,561
Capital stock – Authorized 75,000,000 shares of common stock, $0.001 par value, issued and outstanding		53,561			53,561
Additional Paid in Capital		494,019			494,019
Accumulated deficit		(~~559~~622,~~038~~008	)		(~~555~~590,~~957~~978	)
TOTAL STOCKHOLDERS' EQUITY/(DEFICIT)		(3674,~~458~~428	)		(3343,~~377~~398	)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY/(DEFICIT)	$	–		$	–

The accompanying notes are an integral part of these financial statements

KASHIN, INC.

fka ONE CLEAN PLANET, INC.

CONDENSED STATEMENTS OF OPERATIONS

Unaudited

	3 months ended			3 months ended			~~9 months ended~~			~~9 months ended~~
	January 31, 2023			January 31, 2022			January 31, 2023			January 31, 2022
	July 31, 2023			July 31, 2022
REVENUE
Revenues	$	–		$	–		$	–		$	–
Total Revenues		–			–			–			–
EXPENSES
Business Licenses & Permits		–			3,641			650			3,641
Office and general		6,030			2,207
Office and general		357			357			3,519			1,071
Professional Fees		25,000			25,000
Professional Fees		–			960			–			12,960
Total Expenses, before provision of income taxes		31,030			27,207
Payable Forgiveness		–			(4,945	)		(319	)		(4,945	)
Provision for income taxes		–			–
Total Expenses, before provision of income taxes		357			13			3,850			12,727
NET LOSS	$	(31,030	)	$	(27,207	)
Provision for income taxes		–			–			–			–
BASIC AND DILUTED LOSS PER COMMON SHARE	$	–		$	–
NET LOSS	$	(357	)	$	(13	)	$	(3,850	)	$	(12,727	)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING		53,560,745			53,560,745
BASIC AND DILUTED LOSS PER COMMON SHARE	$	–		$	–		$	–		$	–
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING		28,560,745			28,560,745			28,560,745			28,560,745

The accompanying notes are an integral part of these financial statements

All share and per share information has been retrospectively restated to reflect the 35:1 reverse split

KASHIN, INC.

fka ONE CLEAN PLANET, INC.

CONDENSED STATEMENTS OF STOCKHOLDERS’ EQUITY

Unaudited

	Common Stock				Additional ~~Paid-in~~		Share ~~Subscriptions~~		~~Accumulated~~
	Number of				Paid-in		Subscriptions		Accumulated
	Shares		Amount		Capital		Receivable		Deficit			Total
Balance, April 30, 2020		28,560,745	$	28,561	$	494,019	$	–	$	(632,645	)	$	(108,637	)
Net profit for the year ended April 30, 2021		–		–		–		–		98,572			98,572
Balance, April 30, 2021		28,560,745	$	28,561	$	494,019	$	–	$	(534,073	)	$	(11,493	)
Net profit (loss) for the period ended July 31, 2021		–		–		–		–		(357	)		(357	)
Net profit for the year ended April 30, 2022		–		–		–		–		(21,884	)		(21,884	)
Balance, July 31, 2021		28,560,745	$	28,561	$	494,019	$	–	$	(534,430	)	$	(11,850	)
Net profit (loss) for the period ended October 31, 2021		–		–		–		–		(12,357	)		(12,357	)
Balance, October 31, 2021		28,560,745	$	28,561	$	494,019	$	–	$	(546,787	)	$	(24,207	)
Net profit (loss) for the period ended January 31, 2022		–		–		–		–		(13	)		(13	)
Balance, January 31, 2022		28,560,745	$	28,561	$	494,019	$	–	$	(546,800	)	$	(24,207	)
Net profit for the year ended April 30, 2022		–		–		–		–		(9,157	)		(9,157	)
Balance, April 30, 2022		28,560,745	$	28,561	$	494,019	$	–	$	(555,957	)	$	(33,377	)
Net profit for the year ended July 31, 2022		–		–		–		–		(2,207	)		(2,207	)
Net profit for the year ended April 30, 2023		–		–		–		–		(35,021	)		(35,021	)
Balance, July 31, 2022		28,560,745	$	28,561	$	494,019	$	–	$	(558,164	)	$	(35,584	)
Stock issued new		25,000,000		25,000		–		–		–			25,000
Net profit for the year ended October 31, 2022		–		–		–		–		(517	)		(517	)
Balance, April 30, 2023		53,560,745	$	53,561	$	494,019	$	–	$	(590,978	)	$	(43,398	)
Balance, October 31, 2022		28,560,745	$	28,561	$	494,019	$	–	$	(558,681	)	$	(36,101	)
Net profit for the three months ended July 31, 2023		–		–		–		–		(31,030	)		(31,030	)
Net profit for the period ended January 31, 2023		–		–		–		–		(357	)		(357	)
Balance, July 31, 2023		53,560,745	$	53,561	$	494,019	$	–	$	(622,008	)	$	(74,428	)
Balance, January 31, 2023		28,560,745	$	28,561	$	494,019	$	–	$	(559,038	)	$	(36,458	)

~~The accompanying notes are an integral part of these financial statements~~6

~~All~~KASHIN, ~~share and per share information has been retrospectively restated to reflect the 35:1 reverse split~~INC

6fka ONE CLEAN PLANET, INC.

~~KASHIN,~~CONDENSED ~~INC.~~STATEMENTS OF CASH FLOWS

~~fka ONE CLEAN PLANET, INC.~~Unaudited

CONDENSED STATEMENTS OF CASH FLOWS

	3 months			3 months
	ended			ended
	July 31, 2023			July 31, 2022

OPERATING ACTIVITIES
Net loss	$	(31,030	)	$	(27,207	)
Adjustment to reconcile net loss to net cash used in operating activities:
Stock issued for consulting services		–			–
Expenses paid on company's behalf by related party		30,673			1,850
Increase (decrease) in accounts payable		357			357

NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES		–			(25,000	)

FINANCING ACTIVITIES
Proceeds from sale of common stock		–			25,000
Notes Payable		–			–
Loan from Related Party		–			–

NET CASH PROVIDED BY FINANCING ACTIVITIES		–			25,000

NET INCREASE (DECREASE) IN CASH		–			–

CASH, BEGINNING OF PERIOD		–			–

CASH, END OF PERIOD	$	–		$	–

Supplemental cash flow & noncash financing activities:
Common stock issued in exchange of payable assignment/settlement	$	–		$	–

Cash paid for:
Interest	$	–		$	–
Income taxes	$	–		$	–

~~Unaudited~~The accompanying notes are an integral part of these financial statements

	9 months			9 months
	ended			ended
	January 31, 2023			January 31, 2022
OPERATING ACTIVITIES
Net loss	$	(3,850	)	$	(12,727	)
Adjustment to reconcile net loss to net cash used in operating activities:
Stock issued for consulting services		–			–
Expenses paid on company's behalf by related party		7,060			24,101
Increase (decrease) in accounts payable		(3,210	)		(11,374	)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES		–			–
FINANCING ACTIVITIES
Proceeds from sale of common stock		–			–
Notes Payable		–			–
Loan from Related Party		–			–
NET CASH PROVIDED BY FINANCING ACTIVITIES		–			–
NET INCREASE (DECREASE) IN CASH		–			–
CASH, BEGINNING OF PERIOD		–			–
CASH, END OF PERIOD	$	–			–
Supplemental cash flow & noncash financing activities:
Common stock issued in exchange of payable assignment/settlement	$	–		$	–
Cash paid for:
Interest	$	–		$	–
Income taxes	$	–		$	–

~~The~~KASHIN, ~~accompanying notes are an integral part of these financial statements~~INC.

7NOTES TO THE INTERIM FINANCIAL STATEMENTS

~~KASHIN, INC.~~Unaudited

~~NOTES~~July TO31, ~~THE INTERIM FINANCIAL STATEMENTS~~2023

~~Unaudited~~NOTE 1 – CONDENSED FINANCIAL STATEMENTS

~~January~~The accompanying financial statements have been prepared by the Company without audit. 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 July 31, 2023, and for all periods presented herein, have been made.

~~NOTE~~Certain 1information –and ~~CONDENSED~~footnote ~~FINANCIAL~~disclosures ~~STATEMENTS~~normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s April 30, 2023 audited financial statements. The results of operations for the periods ended July 31, 2023 and the same period last year are not necessarily indicative of the operating results for the full years.

The ~~accompanying financial statements have been prepared by the~~ Company ~~without~~changed ~~audit.~~its Inname ~~the~~on ~~opinion~~July ~~of management~~27, ~~all~~2015 ~~adjustments (which include only normal recurring adjustments) necessary~~ to ~~present fairly the financial position~~Kashin, ~~results~~Inc. ~~of operations, and cash flows at January 31, 2023, and for all periods presented~~having ~~herein,~~received ~~have~~FINRA’s ~~been made~~approval.

~~Certain~~Since ~~information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in~~ the ~~United~~company ~~States~~has ~~of America have~~ been ~~condensed~~dormant or omitted. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s April 30, 2022 audited financial statements. The results of operations for ~~the~~over ~~periods~~two ~~ended January 31~~years, ~~2023 and~~ the ~~same~~company ~~period~~now ~~last~~has ~~year~~a ~~are~~Shell ~~not necessarily indicative of the operating results for the full years~~status.

~~The~~NOTE ~~Company~~2 ~~changed~~– ~~its~~GOING ~~name on July 27, 2015 to Kashin, Inc. having received FINRA’s approval.~~CONCERN

~~NOTE~~The 2Company’s –financial ~~GOING~~statements ~~CONCERN~~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 $74,428, an accumulated deficit of $622,008 and net loss from operations since inception of $622,008. The Company does not have a source of revenue sufficient to cover its operation costs giving substantial doubt for it to continue as a going concern. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company funded its initial operations by way of issuing Founder’s shares.

The ~~Company’s~~officers ~~financial~~and ~~statements~~directors ~~are~~have ~~prepared in~~committed ~~accordance with generally accepted accounting principles applicable~~ to ~~a going concern. This contemplates the realization of assets~~advancing ~~and~~certain ~~the~~operating ~~liquidation~~costs of ~~liabilities in~~ the ~~normal course of business. Currently, the~~ Company ~~has a working capital deficit of $36~~,~~458, an~~ ~~accumulated~~including ~~deficit of $559~~Legal,~~038~~ ~~and net loss from operations since inception of $559~~Audit,~~038.~~ ~~The~~Transfer ~~Company~~Agency ~~does~~and ~~not~~Edgarizing ~~have a source of revenue sufficient to cover its operation~~ costs ~~giving substantial doubt for it to continue as a going concern~~. The Company will be dependent upon the raising of additional capital through placement of our common stock in order to implement its business plan, or merge with an operating company. There can be no assurance that the Company will be successful in either situation in order to continue as a going concern. The Company funded its initial operations by way of issuing Founder’s shares.

~~The~~NOTE ~~officers~~3 ~~and~~– ~~directors~~CAPITAL ~~have committed to advancing certain operating costs of the Company, including Legal, Audit, Transfer Agency and Edgarizing costs.~~STOCK

~~NOTE~~The 3Company’s –capitalization ~~CAPITAL~~was ~~STOCK~~reduced to 75,000,000 common shares with a par value of $0.001 per share, on July 27, 2015. No preferred shares have been authorized or issued.

~~The~~As ~~Company’s~~of ~~capitalization~~July ~~was~~31, ~~reduced to 75~~2023,~~000,000~~ ~~common~~the ~~shares~~Company ~~with~~has anot ~~par~~granted any ~~value~~stock ofoptions ~~$0.001~~and ~~per~~has ~~share,~~recorded ~~on July 27~~$25,000 ~~2015.~~stock-based ~~No preferred shares have been authorized or issued~~compensation.

AsOn ofJuly ~~January~~ 31, 2023, the Company ~~has~~had ~~not~~53,560,745 ~~granted~~common ~~any~~shares ~~stock~~issued ~~options~~and outstanding and ~~has~~on ~~not~~April ~~recorded~~30, ~~any~~2023 ~~stock-based~~the ~~compensation~~Company had 53,560,745 common shares issued and outstanding.

OnNOTE ~~January~~4 ~~31,~~– ~~2023,~~RELATED ~~and~~PARTY ~~on January 31, 2022 the Company had 28,560,745 common shares issued and outstanding.~~TRANSACTIONS

8The Company does not have any related party transactions

NOTE 45 – ~~RELATED~~RECENT ~~PARTY~~ACCOUNTING ~~TRANSACTIONS~~PRONOUNCEMENTS

The ~~Company~~company ~~does~~has ~~not~~evaluated all the recent accounting pronouncements and believes that none of them will have ~~any~~a ~~related~~material ~~party~~effect ~~transactions~~on the company’s financial statement.

NOTE 56 – ~~RECENT~~SUBSEQUENT ~~ACCOUNTING PRONOUNCEMENTS~~EVENTS

~~The~~On ~~company~~May ~~has~~6, ~~evaluated~~2023 ~~all~~Carl ~~the~~Maybin ~~recent~~resigned ~~accounting~~as Officer and Director ~~pronouncements~~of KUSA and ~~believes~~appointed Caren Currier as President and Director. Along with his resignation, Carl Maybin acknowledged that ~~none~~he ofis ~~them~~no ~~will~~longer owed ~~have~~any apast ~~material~~compensation ~~effect~~and onforever ~~the~~cancels ~~company’s~~any ~~financial~~and ~~statement~~all indebtedness in both principal and interest.

~~NOTE 6 – SUBSEQUENT EVENTS~~8

The Company has merged in Business With Friends in February 2023 and will now commence generating revenues.

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations.

This section of this report includes a number of forward-looking statements that reflect our current views with respect to future events and financial performance. Forward looking statements are often identified by words like: believe, expect, estimate, anticipate, intend, project and similar expressions or words which, by their nature, refer to future events. You should not place undue certainty on these forward-looking statements, which apply only as of the date of this report. These forward looking statements are subject to certain risks and uncertainties that could cause actual results to differ materially from historical results or our predictions.

Overview

On July 27, 2015, the Company approved and effected a name change to Kashin, Inc. Kashin, Inc. fka Singular Chef, Inc. ("the Company", "our" or "we") was incorporated in the State of Nevada as a for-profit company on April 09, 2009. The Company is a development stage company that intends to provide specialized step-by-step cooking tutorials through the website we are currently developing for monthly subscribers and on pay-per-view basis.

Results of Operations

The Company has not yet generated any revenue from its operations and has generated no revenues unrelated to its operations. Expenses for the three months ended ~~January~~July 31, 2023, were $~~357~~31,030 resulting in a net loss of $~~357~~31,030 as compared to expenses for the three months ended ~~January~~July 31, 2022 of $1327,207 resulting in a net loss of $1327,207. The net loss of $~~357~~31,030 for the three months ended ~~January~~July 31, 2023 is a result of Revenues of $Nil, Office and general expenses of $357 consisting primarily of transfer agent fees, ~~business~~ and ~~license expenses of $NIL and~~ Professional Fees of ~~$NIL~~30,673 ~~along with a Debt Forgiveness of $NIL~~ as compared to the net loss of $1327,207 for the three months ended ~~January~~ July 31, 2022 is a result of Revenues of $Nil, Office and general expenses of $27,207 consisting primarily of transfer agent fees and Professional Fees.

The Company has not yet generated any revenue from its operations and has generated no revenues unrelated to its operations. Expenses for the nine months ended January 31, 2023, were $3,850 resulting in a net loss of $3,850 as compared to expenses for the nine months ended January 31, 2022 of $12,727 resulting in a net loss of $12,727. The net loss of $12,727 for the nine months ended January 31, 2022 is a result of Revenues of $Nil, Office and general expenses of $1,071 consisting primarily of transfer agent fees, business and license expenses of $3,641 and Professional Fees of $12,960; along with a Debt Forgiveness of $4,945 as compared to the net loss of $1,071 for the nine months ended January 31, 2021 resulting from Office and general expenses of $1,071 and Professional Fees of $Nil.

Capital Resources and Liquidity

Our auditors have issued a "“going concern" ” opinion, meaning that there is substantial doubt if we can continue as an on-going business for the next twelve months unless we obtain additional capital. No substantial revenues are anticipated until we have implemented our plan of operations. With the exception of cash advances from our sole Officer and Director, our only source for cash at this time is investments by others. We must raise cash to implement our strategy and stay in business.

For the period ended ~~January~~July 31, 2023, and ~~January~~ July 31, 2022, the Company had cash of Nil. Accounts payable and accrued liabilities for the period ended ~~January~~July 31, 2023, were $12,~~547~~261. The funds available to the Company will not be sufficient to fund the planned operations of the Company and maintain a reporting status.

As of ~~January~~July 31, 2023, and April 30, ~~2022~~2023, the Company has received $~~10,801~~ NIL in loans and payment of expenses from a related party. As of ~~January~~July 31, 2023 and April 30, ~~2022~~2023, a second related party has paid expenses of $~~34,911 and~~ NIL respectively, on behalf of the Company.

Off-balance sheet arrangements

Other than the situation described in the section titled Capital Recourses and Liquidity, the company has no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect or change on the company's financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors. The term "“off-balance sheet arrangement"” generally means any transaction, agreement or other contractual arrangement to which an entity unconsolidated with the company is a party, under which the company has (i) any obligation arising under a guarantee contract, derivative instrument or variable interest; or (ii) a retained or contingent interest in assets transferred to such entity or similar arrangement that serves as credit, liquidity or market risk support for such assets.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

The Company is a smaller reporting Company as defined by Rule 12b-2 of the Securities Act of 1934 and we are not required to provide the information under this item.

Item 4. Controls and Procedures.

Disclosure Controls and Procedures

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time period specified in the SEC's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is accumulated and communicated to management including our principal executive officer and principal financial officer as appropriate, to allow timely decisions regarding required disclosure.

In connection with this quarterly report, as required by Rule 15d-15 under the Securities Exchange Act of 1934, we have carried out an evaluation of the effectiveness of the design and operation of our company's disclosure controls and procedures. This evaluation was carried out under the supervision and with the participation of our company's management, including our company's principal executive officer and principal financial officer. Based upon that evaluation, our company's principal executive officer and principal financial officer concluded that subject to the inherent limitations noted in this Part II, Item 9A(T) as of ~~October~~July 31, ~~2021~~2023, our disclosure controls and procedures were not effective due to the existence of material ~~weaknesses~~ weaknesses in our internal controls over financial reporting.

Changes in Internal Control Over Financial Reporting

There were no changes in our internal control over financial reporting (as defined in Rule 13a-15(f) or 15d-15(f)) during the quarter ended ~~January~~July 31, 2023, that have materially affected, or are reasonably likely to materially affect, our internal controls over financial reporting.

1110

PART II—OTHER INFORMATION

Item 1. Legal Proceedings.

The Company is not a party to any pending legal proceedings, and no such proceedings are known to be contemplated.

No director, officer, or affiliate of the Company and no owner of record or beneficial owner of more than 5.0% of the securities of the Company, or any associate of any such director, officer or security holder is a party adverse to the Company or has a material interest adverse to the Company in reference to pending litigation.

Item 1A. Risk Factors.

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

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

None

Item 3. Defaults Upon Senior Securities.

None

Item 4. Mine Safety Disclosures.

None

Item 5. Other Information.

(a) None

Item 6. Exhibits.

31.1		Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Executive Officer
31.2		Rule 13(a)-14(a)/15(d)-14(a) Certification of Chief Financial Officer *
32.1		Section 1350 Certification of Chief Executive Officer
32.2		Section 1350 Certification of Chief Financial Officer **
101		~~Inline~~ XBRL Interactive Data Files
104		Cover Page Interactive Data File (formatted in IXBRL, and included in exhibit 101).

__________

* Included in Exhibit 31.1

** Included in Exhibit 32.1

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	Kashin, Inc. (Registrant)
Date: March 16, 2023	By:	/s/ Carl Maybin
Date: September 21, 2023	By:	/s/ Caren Currier
		Carl Maybin
		Caren Currier
		President and Director Principal and Executive Officer Principal Financial Officer Principal Accounting Officer

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