10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington D.C. 20549

FORM 10-Q /A

Amendment No. 1

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

For the quarterly period ended May 31, 2013

¨ 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  333-166064

OBJ Enterprises, Inc.

(Exact Name of Registrant as Specified in Charter)

Florida	27-1070374
(State or Other Jurisdiction of Incorporation or Organization)	(I.R.S. Employer Identification Number)

677 N. Washington Blvd., Sarasota, FL 34236

(Address of Principal Executive Offices)

(941) 952-5825

(Registrant’s Telephone Number)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act 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  x    No  ¨

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

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

Large accelerated filer	¨	Accelerated filer	¨
Non-accelerated filer	¨	Smaller reporting company	x

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

There were 12,834,339 shares of the Registrant’s common stock, $0.0001 par value outstanding as of July 10, 2013.

EXPLANATORY NOTE

The purpose of this Amendment No. 1 to our Quarterly Report on Form 10-Q for the period ended May 31, 2013 (“Form 10-Q”) is to submit Exhibit 101 to the Form 10-Q in accordance with Rule 405 of Regulation S-T.  Exhibit 101 consists of the Interactive Data Files relating to our Form 10-Q for the period ended May 31, 2013, filed with the Securities and Exchange Commission on July 16, 2013.

PART II — OTHER INFORMATION

Item 6. Exhibits

3.1	Articles of Incorporation (incorporated by reference to our Form S-1 filed on April 14, 2010)
3.2	Bylaws (incorporated by reference to our Form S-1 filed on April 14, 2010)
3.3	Amended Articles of Incorporation dated June 27, 2012. (incorporated by reference to our Form 10-Q filed on July 16, 2012)
31.1	Certification of the Chief Executive Officer and Chief Financial Officer *
32.1	Certification of the Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350 *
101	XBRL Interactive Data **

* Previously filed

** In accordance with Regulation S-T, the Interactive Data Files in Exhibit 101 to the Quarterly Report on Form 10-Q shall be deemed “furnished” and not “filed”.

SIGNATURES

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

	OBJ ENTERPRISES, INC.
Dated: July 26, 2013	By:	/s/ Paul Watson
		Paul Watson President, Chief Executive Officer, Chief Financial Officer, Principal Accounting Officer, Secretary, Treasurer and Director

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Significant Accounting Policies (Details) (USD $)	9 Months Ended		44 Months Ended
	May 31, 2013	May 31, 2012	May 31, 2013	Aug. 31, 2012	Aug. 31, 2011	Sep. 20, 2009
Significant Accounting Policies [Abstract]
Cash	$ 76,626	$ 9,356	$ 76,626	$ 2,652	$ 45,169
Shares issued for services		$ 315,000	$ 935,000

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Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended		44 Months Ended
	May 31, 2013	May 31, 2012	May 31, 2013	May 31, 2012	May 31, 2013
Expenses:
General and administrative	$ 113,513	$ 64,911	$ 317,205	$ 523,065	$ 2,212,832
Loss from operations	(113,513)	(64,911)	(317,205)	(523,065)	(2,212,832)
Other expense:
Interest expense	(58,222)	(109,452)	(257,930)	(248,618)	(536,889)
Net loss	$ (171,735)	$ (174,363)	$ (575,135)	$ (771,683)	$ (2,749,721)
Net loss per share - basic and diluted	$ (0.02)	$ (0.29)	$ (0.09)	$ (1.55)
Weighted average number of common shares outstanding - basic and diluted	9,185,108	600,978	6,057,652	498,339

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Advances from Third Parties

9 Months Ended

May 31, 2013

Advances from Third Parties [Abstract]

Advances from Third Parties

4. Advances from Third Parties

During the nine months ended May 31, 2013, the Company received net, non-interest bearing advances from certain third parties totaling $361,110. The total amount due under these advances as of May 31, 2013 and August 31, 2012 was $220,760 and $280,372, respectively.  These advances are not collateralized and are due on demand.

During the nine months ended May 31, 2013, the Company agreed with the lender to refinance a portion of these advances in the total amount of $420,722 into convertible promissory notes. See Note 5.

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Advances from Third Parties (Details) (USD $)	9 Months Ended
	May 31, 2013	Aug. 31, 2012
Short-term Debt [Line Items]
Debt instrument, face amount	$ 361,110
Advances payable	220,760	280,372
Short-term debt, refinanced amount	$ 420,722

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Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended		44 Months Ended
	May 31, 2013	May 31, 2012	May 31, 2013
OPERATING ACTIVITIES:
Net loss	$ (575,135)	$ (771,683)	$ (2,749,721)
Adjustments to reconcile net loss to net cash used in operating activities:
Common stock issued for services		315,000	935,000
Amortization of discount on convertible note payable	234,362	213,751	470,909
Changes in operating assets and liabilities:
Accounts payable and accrued liabilities	30,069	(50,260)	61,123
Accrued interest payable	23,568	34,867	65,980
Net cash used by operating activities	(287,136)	(258,325)	(1,216,709)
FINANCING ACTIVITIES:
Proceeds from advances	361,110	222,512	1,231,835
Proceeds from issuance of common stock			61,500
Net cash provided by financing activities	361,110	222,512	1,293,335
NET CHANGE IN CASH	73,974	(35,813)	76,626
CASH, BEGINNING OF PERIOD	2,652	45,169
CASH, END OF PERIOD	76,626	9,356	76,626
Cash paid during the period for:
Interest
Taxes
Common stock issued for services		315,000	935,000
Common stock issued for conversion of debt	$ 223,245		$ 465,098

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Going Concern

9 Months Ended

May 31, 2013

Going Concern [Abstract]

Going Concern

2. Going Concern

For the nine months ended May 31, 2013, the Company had a net loss of $575,135, and negative cash flow from operating activities of $287,136. As of May 31, 2013, the Company has negative working capital of $392,204. The Company has not emerged from the development stage.

These factors raise a substantial doubt about the Company's ability to continue as a going concern. The accompanying condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.

The Company does not have the resources at this time to repay its credit and debt obligations, make any payments in the form of dividends to its shareholders or fully implement its business plan. Without additional capital, the Company will not be able to remain in business.

Management has plans to address the Company's financial situation as follows:

In the near term, management plans to continue to focus on raising the funds necessary to fully implement the Company's business plan. Management will continue to seek out debt financing to obtain the capital required to meet the Company's financial obligations. There is no assurance, however, that lenders will continue to advance capital to the Company or that the new business operations will be profitable. The possibility of failure in obtaining additional funding and the potential inability to achieve profitability raise doubts about the Company's ability to continue as a going concern.

In the long term, management believes that the Company's projects and initiatives will be successful and will provide cash flow to the Company which will be used to finance the Company's future growth. However, there can be no assurances that the Company's planned activities will be successful, or that the Company will ultimately attain profitability. The Company's long term viability depends on its ability to obtain adequate sources of debt or equity funding to meet current commitments and fund the continuation of its business operations, and the ability of the Company to ultimately achieve adequate profitability and cash flows from operations to sustain its operations.

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Convertible notes payable

9 Months Ended

May 31, 2013

Convertible Note Payable [Abstract]

Convertible Note Payable

5. Convertible notes payable

On August 31, 2011, the Company signed a Convertible Promissory Note which refinanced non-interest bearing advances in the amount of $511,468 into a convertible note payable. The Convertible Promissory Note bears interest at 10% per annum and is payable along with accrued interest on August 31, 2013. The Convertible Promissory Note is convertible into common stock at the option of the holder at the rate of $0.05 per share.

On September 26, 2011, the Company signed a Convertible Promissory Note which refinanced non-interest bearing advances in the amount of $78,885 into a convertible note payable. The Convertible Promissory Note bears interest at 10% per annum and is payable along with accrued interest on August 31, 2013. The Convertible Promissory Note is convertible into common stock at the option of the holder at the rate of $0.01 per share.

On September 4, 2012, the Company signed a Convertible Promissory Note which refinanced non-interest bearing advances in the amount of $25,260 into a convertible note payable. The Convertible Promissory Note bears interest at 10% per annum and is payable along with accrued interest on September 4, 2013. The Convertible Promissory Note is convertible into common stock at the option of the holder at the rate of $0.01 per share.

On October 31, 2012, the Company signed a Convertible Promissory Note which refinanced non-interest bearing advances in the amount of $52,600 into a convertible note payable. The Convertible Promissory Note bears interest at 10% per annum and is payable along with accrued interest on October 31, 2013. The Convertible Promissory Note is convertible into common stock at the option of the holder at the rate of $0.01 per share.

On January 31, 2013, the Company signed a Convertible Promissory Note which refinanced non-interest bearing advances in the amount of $170,413 into a convertible note payable. The Convertible Promissory Note bears interest at 10% per annum and is payable along with accrued interest on January 31, 2015. The Convertible Promissory Note is convertible into common stock at the option of the holder at the rate of $0.10 per share.

On May 31, 2013, the Company signed a Convertible Promissory Note which refinanced non-interest bearing advances in the amount of $172,450 into a convertible note payable. The Convertible Promissory Note bears interest at 10% per annum and is payable along with accrued interest on May 31, 2015. The Convertible Promissory Note is convertible into common stock at the option of the holder at the rate of $0.05 per share.

The Company evaluated the terms of these note in accordance with ASC 815 - 40, Derivatives and Hedging - Contracts in Entity's Own Stock and determined that the underlying common stock is indexed to the Company's common stock. The Company determined that the conversion feature did not meet the definition of a liability and therefore did not bifurcate the conversion feature and account for it as a separate derivative liability. The Company evaluated the conversion feature for a beneficial conversion feature. The effective conversion price was compared to the market price on the date of the notes and was deemed to be less than the market value of underlying common stock at the inception of the note. Therefore, the Company recognized a beneficial conversion feature in the amount of $25,260 on September 4, 2012, $52,600 on October 31, 2012, $170,413 on January 31, 2013 and $172,450 on May 31, 2013. The beneficial conversion feature was recognized as an increase in additional paid-in capital and a discount to the Convertible Note Payable. The discount to the Convertible Note Payable is being amortized to interest expense over the life of the note.

The Company evaluated the application of ASC 470-50-40/55, Debtor's Accounting for a Modification or Exchange of Debt Instrument as it applies to the three notes listed above and concluded that the revised terms constituted a debt modification rather than a debt extinguishment because the present value of the cash flow under the terms of each of the new instruments was less than 10% from the present value of the remaining cash flows under the terms of the original notes. No gain or loss on the modifications was required to be recognized.

On September 4, 2012, the holder of the Convertible Note Payable, dated on the same date, elected to convert principal in the amount of $25,260 into 126,300 shares of common stock. On that date, the unamortized discount related to this principal was $25,260. The unamortized discount was immediately amortized to interest expense upon conversion.

On November 16, 2012, the holder of the Convertible Note Payable, dated October 31, 2012, elected to convert principal in the amount of $52,600 into 5,260,000 shares of common stock. On that date, the unamortized discount related to this principal was $52,600. The unamortized discount was immediately amortized to interest expense upon conversion.

On November 26, 2012, the holders of the Convertible Note Payable dated August 31, 2011 elected to convert principal in the amount of $58,000 into 1,160,000 shares of common stock. On that date, the unamortized discount related to this principal was $24,591. The unamortized discount was immediately amortized to interest expense upon conversion.

On February 5, 2013, the holders of the Convertible Note Payable dated August 31, 2011 elected to convert principal in the amount of $35,000 into 700,000 shares of common stock. On that date, the unamortized discount related to this principal was $11,130. The unamortized discount was immediately amortized to interest expense upon conversion.

On April 2, 2013, the holders of the Convertible Note Payable dated September 26, 2011 elected to convert principal in the amount of $7,800 into 780,000 shares of common stock in accordance with the terms of the note.

On April 8, 2013, the holders of the Convertible Note Payable dated September 26, 2011 elected to convert principal in the amount of $7,800 into 780,000 shares of common stock in accordance with the terms of the note.

On April 26, 2013, the holders of the Convertible Note Payable dated September 26, 2011 elected to convert principal in the amount of $4,600 into 460,000 shares of common stock in accordance with the terms of the note.

On May 17, 2013, the holders of the Convertible Note Payable dated September 26, 2011 elected to convert principal and unpaid accrued interest in the total amount of $9,800 into 980,000 shares of common stock in accordance with the terms of the note.

On May 23, 2013, the holders of the Convertible Note Payable dated August 31, 2011 elected to convert principal in the amount of $24,500 into 490,000 shares of common stock in accordance with the terms of the note. On that date, the unamortized discount related to this principal was $4,896. The unamortized discount was immediately amortized to interest expense upon conversion.

Convertible notes payable consist of the following as of May 31, 2013 and August 31, 2012:

	May 31, 2013 (unaudited)			August 31, 2012
Convertible note payable, dated September 26, 2011, bearing interest at 10% per annum, matured on February 28, 2013 and convertible into shares of common stock at $0.01 per share	$	-		$	27,885
Convertible note payable, dated August 31, 2011, bearing interest at 10% per annum, matures on August 31, 2013 and convertible into shares of common stock at $0.05 per share		153,968			271,468
Convertible note payable, dated January 31, 2013, bearing interest at 10% per annum, matures on January 31, 2015 and convertible into shares of common stock at $0.10		170,412			-
Convertible note payable, dated May 31, 2013, bearing interest at 10% per annum, matures on May 31, 2015 and convertible into shares of common stock at $0.05		172,450			-
Accrued interest payable		63,865			42,412
Total convertible notes payable and accrued interest		560,695			341,765
Less: current portion of convertible notes payable and accrued interest		(209,677	)		-
Less: discount on noncurrent convertible notes payable		(314,849	)		(151,219	)
Noncurrent convertible notes payable, net of discount	$	36,169		$	190,546
Current portion of convertible notes payable	$	153,968		$	-
Current portion of accrued interest payable		55,709			-
Total current portion of convertible notes payable and accrued interest		209,677			-
Less: discount on current portion of convertible notes payable		(22,730	)		-
Current portion of convertible notes payable, net of discount	$	186,947		$	-

The Company accrued interest in the amount of $23,568 during the nine months ended May 31, 2013. This amount was unpaid as of May 31, 2013 and is included in convertible notes payable as of that date. During the nine months ended May 31, 2013, discount on convertible notes payable in the amount of $234,362 was amortized to interest expense.

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Significant Accounting Policies

9 Months Ended

May 31, 2013

Significant Accounting Policies [Abstract]

Significant Accounting Policies

3. Significant Accounting Policies

Interim Financial Statements - The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, these condensed financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended August 31, 2012 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC").

The results of operations for the nine month period ended May 31, 2013 are not necessarily indicative of the results for the full fiscal year ending August 31, 2013.

Basis of Presentation - The condensed consolidated Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC.  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States (See Note 2 regarding the assumption that the Company is a "going concern").

Principles of Consolidation - These condensed consolidated financial statements contain the accounts of the Company and its wholly owned subsidiary Obscene Interactive. All material intercompany accounts and transactions have been eliminated in consolidation. The year-end for the company and its subsidiary is August 31.

Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ.

Cash and cash equivalents - For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $76,626 and $2,652 at May 31, 2013 and August 31, 2012, respectively.

Cash Flows Reporting - The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method ("Indirect method") as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.

Development Stage Entity- The Company is a development stage company as defined by section ASC 915, Development Stage Entities.  The Company is still devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced.  All losses accumulated since inception have been considered as part of the Company's development stage activities.

Financial instruments - The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.

ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

· Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

· Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

· Level 3 - Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of May 31, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments

Share-based Expense - ASC 718, Compensation - Stock Compensation, prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired.  Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights.  Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).

The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity - Based Payments to Non-Employees.  Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.

Share-based expense for the nine months ended May 31, 2013 and 2012 was $0 and $315,000, respectively.

Recent accounting pronouncements - Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company. We have reviewed the FASB issued Accounting Standards Update ("ASU") accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

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Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	May 31, 2013	Aug. 31, 2012
Consolidated Balance Sheets [Abstract]
Debt instrument, current discount	$ 22,730
Debt instrument, unamortized discount	$ 314,849	$ 151,219
Preferred stock, par value per share	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value per share	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	11,344,339	607,500
Common stock, shares outstanding	11,344,339	607,500

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Significant Accounting Policies (Policies)

9 Months Ended

May 31, 2013

Significant Accounting Policies [Abstract]

Interim Financial Statements

Interim Financial Statements - The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and with the instructions to Form 10-Q and Regulation S-X. Accordingly, these condensed financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and such adjustments are of a normal recurring nature. These financial statements should be read in conjunction with the financial statements for the year ended August 31, 2012 and notes thereto and other pertinent information contained in our Form 10-K the Company has filed with the Securities and Exchange Commission (the "SEC").

The results of operations for the nine month period ended May 31, 2013 are not necessarily indicative of the results for the full fiscal year ending August 31, 2013.

Basis of Presentation

Basis of Presentation - The condensed consolidated Financial Statements and related disclosures have been prepared pursuant to the rules and regulations of the SEC.  The Financial Statements have been prepared using the accrual basis of accounting in accordance with Generally Accepted Accounting Principles ("GAAP") of the United States (See Note 2 regarding the assumption that the Company is a "going concern").

Principles of Consolidation

Principles of Consolidation - These condensed consolidated financial statements contain the accounts of the Company and its wholly owned subsidiary Obscene Interactive. All material intercompany accounts and transactions have been eliminated in consolidation. The year-end for the company and its subsidiary is August 31.

Use of Estimates

Use of Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ.

Cash and cash equivalents

Cash and cash equivalents - For the purpose of the financial statements cash equivalents include all highly liquid investments with maturity of three months or less. Cash and cash equivalents were $76,626 and $2,652 at May 31, 2013 and August 31, 2012, respectively.

Cash Flows Reporting

Cash Flows Reporting - The Company follows ASC 230, Statement of Cash Flows, for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method ("Indirect method") as defined by ASC 230, Statement of Cash Flows, to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments. The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period.

Development Stage Entity

Development Stage Entity- The Company is a development stage company as defined by section ASC 915, Development Stage Entities.  The Company is still devoting substantially all of its efforts on establishing the business and its planned principal operations have not commenced.  All losses accumulated since inception have been considered as part of the Company's development stage activities.

Financial instruments

Financial instruments - The Company's balance sheet includes certain financial instruments. The carrying amounts of current assets and current liabilities approximate their fair value because of the relatively short period of time between the origination of these instruments and their expected realization.

ASC 820, Fair Value Measurements and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

· Level 1 - Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities.

· Level 2 - Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable for the asset or liability (e.g., interest rates); and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

· Level 3 - Inputs that are both significant to the fair value measurement and unobservable.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of May 31, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values due to the short-term nature of these instruments

Share-based Expense

Share-based Expense - ASC 718, Compensation - Stock Compensation, prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired.  Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights.  Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the financial statements based on their fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).

The Company accounts for stock-based compensation issued to non-employees and consultants in accordance with the provisions of ASC 505-50, Equity - Based Payments to Non-Employees.  Measurement of share-based payment transactions with non-employees is based on the fair value of whichever is more reliably measurable:  (a) the goods or services received; or (b) the equity instruments issued.  The fair value of the share-based payment transaction is determined at the earlier of performance commitment date or performance completion date.

Share-based expense for the nine months ended May 31, 2013 and 2012 was $0 and $315,000, respectively.

Recent accounting pronouncements

Recent accounting pronouncements - Except for rules and interpretive releases of the SEC under authority of federal securities laws and a limited number of grandfathered standards, the FASB Accounting Standards Codification™ ("ASC") is the sole source of authoritative GAAP literature recognized by the FASB and applicable to the Company. We have reviewed the FASB issued Accounting Standards Update ("ASU") accounting pronouncements and interpretations thereof that have effectiveness dates during the periods reported and in future periods. The Company has carefully considered the new pronouncements that alter previous generally accepted accounting principles and does not believe that any new or modified principles will have a material impact on the corporation's reported financial position or operations in the near term. The applicability of any standard is subject to the formal review of our financial management and certain standards are under consideration.

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Condensed Consolidated Statement of Changes in Stockholders' Equity (Deficit) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Balance at Sep. 20, 2009
Balance, shares at Sep. 20, 2009
Issuance of common stock for cash	9,000	23	8,977
Issuance of common stock for cash, shares		225,000
Issuance of common stock for cash (2)	52,500	8	52,492
Issuance of common stock for cash (2), shares		75,000
Net loss	(20,572)			(20,572)
Balance at Aug. 31, 2010	40,928	31	61,469	(20,572)
Balance, shares at Aug. 31, 2010		300,000
Issuance of common stock for services	620,000	3	619,997
Issuance of common stock for services, shares		37,500
Net loss	(1,267,017)			(1,267,017)
Balance at Aug. 31, 2011	(606,089)	34	681,466	(1,287,589)
Balance, shares at Aug. 31, 2011		337,500
Issuance of common stock for conversion of debt	241,853
Issuance of common stock for services	315,000	2	314,998
Issuance of common stock for services, shares		22,500
Discount on convertible notes payable	436,913		436,913
Net loss	(886,997)			(886,997)
Balance at Aug. 31, 2012	(499,320)	61	1,675,205	(2,174,586)
Balance, shares at Aug. 31, 2012	607,500	607,500
Shares issued for rounding due to stock split		539
Issuance of common stock for conversion of debt	225,360	1,073	224,287
Issuance of common stock for conversion of debt, shares		10,736,300
Discount on convertible notes payable	420,722		420,722
Net loss	(575,135)			(575,135)
Balance at May. 31, 2013	$ (428,373)	$ 1,134	$ 2,320,214	$ (2,749,721)
Balance, shares at May. 31, 2013	11,344,339	11,344,339

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Condensed Consolidated Balance Sheets (USD $)	May 31, 2013	Aug. 31, 2012
Current assets:
Cash	$ 76,626	$ 2,652
Total current assets	76,626	2,652
Total assets	76,626	2,652
Current liabilities:
Accounts payable	61,123	31,054
Advances payable	220,760	280,372
Current portion of convertible notes payable, net of discount of $22,730 and $0, respectively	186,947
Total current liabilities	468,830	311,426
Convertible notes payable, net of discount of $314,849and $151,219, respectively	36,169	190,546
Total liabilities	504,999	501,972
Stockholders' deficit:
Preferred stock; $0.0001 par value; 10,000,000 shares authorized; no shares issued and outstanding at May 31, 2013 and August 31, 2012
Common stock; $0.0001 par value; 100,000,000 shares authorized; 11,344,339 and 607,500 issued and outstanding, respectively	1,134	61
Additional paid-in capital	2,320,214	1,675,205
Deficit accumulated during development stage	(2,749,721)	(2,174,586)
Total stockholders' deficit	(428,373)	(499,320)
Total liabilities and stockholders' deficit	$ 76,626	$ 2,652

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Subsequent Events

9 Months Ended

May 31, 2013

Subsequent Events [Abstract]

Subsequent Events

6. Subsequent Events

Management has evaluated subsequent events through the date the financial statements were issued:

On June 4, 2013, the holders of the Convertible Note Payable dated August 31, 2011 elected to convert principal in the amount of $24,500 into 490,000 shares of common stock in accordance with the terms of the note.

On June 6, 2013, the holders of the Convertible Note Payable dated August 31, 2011 elected to convert principal in the amount of $25,000 into 500,000 shares of common stock in accordance with the terms of the note.

On June 19, 2013, the holders of the Convertible Note Payable dated August 31, 2011 elected to convert principal in the amount of $25,000 into 500,000 shares of common stock in accordance with the terms of the note.

On June 20, 2013, the Company signed a joint venture agreement with Bluff Wars, Inc. to develop the Bluff Wars mobile game application for the Android operating system and market ("Bluff Wars Game"). Under the terms of the joint venture agreement, the Company will provide funding of up to $30,000 for the development costs and consulting services for marketing the Bluff Wars Game. The Company will receive between 10 and 20 percent of the profits from the Bluff Wars Game depending on the amount of the Company's contribution to the project.

Based on our evaluation no other events have occurred requiring adjustment or disclosure.

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Going Concern (Details) (USD $)	3 Months Ended		9 Months Ended		11 Months Ended	12 Months Ended		44 Months Ended
	May 31, 2013	May 31, 2012	May 31, 2013	May 31, 2012	Aug. 31, 2010	Aug. 31, 2012	Aug. 31, 2011	May 31, 2013
Going Concern [Abstract]
Net loss	$ 171,735	$ 174,363	$ 575,135	$ 771,683	$ 20,572	$ 886,997	$ 1,267,017	$ 2,749,721
Working capital	392,204		392,204					392,204
Net cash used in operations			$ 287,136	$ 258,325				$ 1,216,709

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Stockholders' Equity

9 Months Ended

May 31, 2013

Stockholders? Equity [Abstract]

Stockholders? Equity

5. Stockholders' Equity

Preferred

The Company's Board of Directors has authorized 10,000,000 million shares of preferred stock with a par value of $0.0001 to be issued in series with terms and conditions to be determined by the Board of Directors. As of May 31, 2013 and August 31, 2012, no preferred stock was issued or outstanding.

Common

The Company has authorized 100,000,000 shares of $0.0001 par value common stock. There were 11,344,339 and 607,500 shares of common stock outstanding as of May 31, 2013 and August 31, 2012, respectively.

On November 13, 2012, the Company effected a one-for-forty reverse stock split. All share and per share amounts have been retroactively restated to reflect the reverse split.

On September 4, 2012, the Company issued 126,300 shares of common stock as a result of the conversion of the Convertible Note Payable in the amount of $25,260.

On November 16, 2012, the Company issued 5,260,000 shares of common stock as a result of the conversion of the Convertible Note Payable in the amount of $52,600.

On November 26, 2012, the Company issued 1,160,000 shares of common stock as a result of the conversion of the Convertible Note Payable in the amount of $58,000.

On February 5, 2013, the Company issued 700,000 shares of common stock as a result of the conversion of the Convertible Note Payable in the amount of $35,000.

On April 2, 2013, the Company issued 780,000 shares of common stock as a result of the conversion of the Convertible Note Payable in the amount of $7,800.

On April 8, 2013, the Company issued 780,000 shares of common stock as a result of the conversion of the Convertible Note Payable in the amount of $7,800.

On April 26, 2013, the Company issued 460,000 shares of common stock as a result of the conversion of the Convertible Note Payable in the amount of $4,600.

On May 17, 2013, the Company issued 980,000 shares of common stock as a result of the conversion of the Convertible Note Payable in the amount of $9,800.

On May 23, 2013, the Company issued 490,000 shares of common stock as a result of the conversion of the Convertible Note Payable in the amount of $24,500.

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Background Information

9 Months Ended

May 31, 2013

Background Information [Abstract]

Background Information

1. Background Information

OBJ Enterprises, Inc. (the "Company"), a Florida corporation, was originally formed as Obscene Jeans Corp. to design, develop, wholesale, market, distribute and sell a woman's line of apparel using the name "Obscene Brand Jeans." On July 27, 2012, the Company changed its name to OBJ Enterprises, Inc.

On November 10, 2011, the Company formed Obscene Interactive, LLC ("Obscene Interactive"), a wholly-owned subsidiary to pursue emerging opportunities in the digital gaming industry. Obscene Interactive actively pursues potential acquisition targets in the online and social media industry while exploring consumer gaming trends to develop games internally through joint venture agreements and partnerships.

On May 9, 2012 (revised on June 9, 2012), the Company engaged Street Source, LLC to act as an independent gaming developer for the Company through a joint venture agreement. The primary focus of this partnership is to develop online and social games that leverage emerging consumer gaming portals; such as smart phones and mobile devices.  On May 21, 2013, the joint venture formed Novalon Technologies, LLC to act as the operating entity for the joint venture.

The Company was incorporated on September 21, 2009 (Date of Inception) with its corporate headquarters located in Sarasota, Florida. Its fiscal year-end is August 31.

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Convertible notes payable (Details) (USD $)	9 Months Ended		44 Months Ended		1 Months Ended		0 Months Ended		1 Months Ended				0 Months Ended		1 Months Ended	0 Months Ended	1 Months Ended		0 Months Ended	1 Months Ended	0 Months Ended	1 Months Ended
	May 31, 2013	May 31, 2012	May 31, 2013	Aug. 31, 2012	May 31, 2013 Convertible Promissory Notes [Member]	Jan. 31, 2013 Convertible Promissory Notes [Member]	Nov. 16, 2012 Convertible Promissory Notes [Member]	Sep. 04, 2012 Convertible Promissory Notes [Member]	Oct. 31, 2012 Convertible Promissory Notes [Member]	Sep. 26, 2011 Convertible Promissory Notes [Member]	Aug. 31, 2011 Convertible Promissory Notes [Member]	Nov. 16, 2012 Convertible Promissory Note dated October 31, 2012 [Member]	Jun. 04, 2013 Convertible Promissory Note dated August 31, 2011 [Member]	Jun. 06, 2013 Convertible Promissory Note dated August 31, 2011 [Member]	Jun. 19, 2013 Convertible Promissory Note dated August 31, 2011 [Member]	Feb. 05, 2013 Convertible Promissory Note dated August 31, 2011 [Member]	Nov. 26, 2012 Convertible Promissory Note dated August 31, 2011 [Member]	May 17, 2013 Convertible Promissory Note dated September 26, 2011 [Member]	Apr. 02, 2013 Convertible Promissory Note dated September 26, 2011 [Member]	May 23, 2013 Convertible Promissory Note dated September 26, 2011 [Member]	Apr. 08, 2013 Convertible Promissory Note dated September 26, 2011 [Member]	Apr. 26, 2013 Convertible Promissory Note dated September 26, 2011 [Member]
Debt Instrument [Line Items]
Short-term debt, refinanced amount	$ 420,722				$ 172,450	$ 170,413		$ 25,260	$ 52,600	$ 78,885	$ 511,468
Debt instrument, interest rate					10.00%	10.00%		10.00%	10.00%	10.00%	10.00%
Debt instrument, maturity date					May 31, 2015	Jan. 31, 2015		Sep. 04, 2013	Oct. 31, 2013	Aug. 31, 2013	Aug. 31, 2013
Debt conversion, price per share					$ 0.05	$ 0.10		$ 0.01	$ 0.01	$ 0.01	$ 0.05
Beneficial conversion feature					172,450	170,413		25,260	52,600
Debt conversion, original debt, amount converted							52,600	25,260					24,500	25,000	25,000	35,000	58,000	9,800	78,000	24,500	7,800	4,600
Debt conversion, shares issued							5,260,000	126,300					490,000	500,000	500,000	700,000	1,160,000	980,000	780,000	490,000	780,000	460,000
Debt instrument, unamortized discount	314,849		314,849	151,219				25,260				52,600				11,130	24,591			4,896
Interest expense	23,568
Amortization of discount on convertible note payable	$ 234,362	$ 213,751	$ 470,909

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Convertible notes payable (Tables)

9 Months Ended

May 31, 2013

Convertible Note Payable [Abstract]

Convertible notes payable

Convertible notes payable consist of the following as of May 31, 2013 and August 31, 2012:

	May 31, 2013 (unaudited)			August 31, 2012
Convertible note payable, dated September 26, 2011, bearing interest at 10% per annum, matured on February 28, 2013 and convertible into shares of common stock at $0.01 per share	$	-		$	27,885
Convertible note payable, dated August 31, 2011, bearing interest at 10% per annum, matures on August 31, 2013 and convertible into shares of common stock at $0.05 per share		153,968			271,468
Convertible note payable, dated January 31, 2013, bearing interest at 10% per annum, matures on January 31, 2015 and convertible into shares of common stock at $0.10		170,412			-
Convertible note payable, dated May 31, 2013, bearing interest at 10% per annum, matures on May 31, 2015 and convertible into shares of common stock at $0.05		172,450			-
Accrued interest payable		63,865			42,412
Total convertible notes payable and accrued interest		560,695			341,765
Less: current portion of convertible notes payable and accrued interest		(209,677	)		-
Less: discount on noncurrent convertible notes payable		(314,849	)		(151,219	)
Noncurrent convertible notes payable, net of discount	$	36,169		$	190,546
Current portion of convertible notes payable	$	153,968		$	-
Current portion of accrued interest payable		55,709			-
Total current portion of convertible notes payable and accrued interest		209,677			-
Less: discount on current portion of convertible notes payable		(22,730	)		-
Current portion of convertible notes payable, net of discount	$	186,947		$	-

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Subsequent Events (Details) (USD $)	1 Months Ended			0 Months Ended		1 Months Ended	0 Months Ended	1 Months Ended
	Jun. 20, 2013	Jun. 20, 2013 Minimum [Member]	Jun. 20, 2013 Maximum [Member]	Jun. 04, 2013 Convertible Promissory Note dated August 31, 2011 [Member]	Jun. 06, 2013 Convertible Promissory Note dated August 31, 2011 [Member]	Jun. 19, 2013 Convertible Promissory Note dated August 31, 2011 [Member]	Feb. 05, 2013 Convertible Promissory Note dated August 31, 2011 [Member]	Nov. 26, 2012 Convertible Promissory Note dated August 31, 2011 [Member]
Subsequent Event [Line Items]
Debt conversion, original debt, amount converted				$ 24,500	$ 25,000	$ 25,000	$ 35,000	$ 58,000
Debt conversion, shares issued				490,000	500,000	500,000	700,000	1,160,000
Development costs	$ 30,000
Percentage of profit from investment		10.00%	20.00%

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Convertible notes payable (Schedule of Convertible Notes Payable) (Details) (USD $)	May 31, 2013	Aug. 31, 2012	May 31, 2013 Convertible Promissory Note dated September 26, 2011 [Member]	May 23, 2013 Convertible Promissory Note dated September 26, 2011 [Member]	Aug. 31, 2012 Convertible Promissory Note dated September 26, 2011 [Member]	May 31, 2013 Convertible Promissory Note dated August 31, 2011 [Member]	Feb. 05, 2013 Convertible Promissory Note dated August 31, 2011 [Member]	Nov. 26, 2012 Convertible Promissory Note dated August 31, 2011 [Member]	Aug. 31, 2012 Convertible Promissory Note dated August 31, 2011 [Member]	May 31, 2013 Convertible Promissory Note dated January 1, 2013 [Member]	Aug. 31, 2012 Convertible Promissory Note dated January 1, 2013 [Member]	May 31, 2013 Convertible Promissory Note dated May 31, 2013 [Member]	Aug. 31, 2012 Convertible Promissory Note dated May 31, 2013 [Member]
Debt Instrument [Line Items]
Convertible note payable, gross			$ 153,968		$ 271,468				$ 27,885	$ 170,412		$ 172,450
Accrued interest payable	63,865	42,412
Total convertible notes payable and accrued interest	560,695	341,765
Less: current portion of convertible notes payable and accrued interest	(209,677)
Less: discount on convertible notes payable	(314,849)	(151,219)		(4,896)			(11,130)	(24,591)
Noncurrent convertible notes payable, net of discount	36,169	190,546
Current portion of convertible notes payable	153,968
Current portion of accrued interest payable	55,709
Total current portion of convertible notes payable and accrued interest	209,677
Less: current portion of convertible notes payable and accrued interest	(22,730)
Current portion of convertible notes payable, net of discount	$ 186,947

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Document and Entity Information	9 Months Ended
	May 31, 2013	Jul. 10, 2013
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	May 31, 2013
Entity Registrant Name	OBJ Enterprises, Inc.
Entity Central Index Key	0001489256
Current Fiscal Year End Date	--08-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2013
Entity Filer Category	Smaller Reporting Company
Entity Shares Outstanding		12,834,339

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Stockholders' Equity (Details) (USD $)	0 Months Ended	1 Months Ended	0 Months Ended			1 Months Ended	0 Months Ended	1 Months Ended	0 Months Ended	1 Months Ended	9 Months Ended	12 Months Ended
	Nov. 13, 2013	May 17, 2013	Apr. 02, 2013	Feb. 05, 2013	Sep. 04, 2012	May 23, 2013	Apr. 08, 2013	Apr. 26, 2013	Nov. 16, 2012	Nov. 26, 2012	May 31, 2013	Aug. 31, 2012
Stockholders? Equity [Abstract]
Preferred stock, shares authorized											10,000,000	10,000,000
Preferred stock, par value per share											$ 0.0001	$ 0.0001
Preferred stock, shares issued											0	0
Preferred stock, shares outstanding											0	0
Common stock, shares authorized											100,000,000	100,000,000
Common stock, par value per share											$ 0.0001	$ 0.0001
Common stock, shares outstanding											11,344,339	607,500
Stock split ratio	0.025
Issuance of common stock for conversion of debt, shares		980,000	780,000	700,000	126,300	490,000	780,000	460,000	5,260,000	1,160,000
Issuance of common stock for conversion of debt		$ 9,800	$ 7,800	$ 35,000	$ 25,260	$ 24,500	$ 7,800	$ 4,600	$ 52,600	$ 58,000	$ 225,360	$ 241,853