0001554757-12-000305.txt : 20121105 0001554757-12-000305.hdr.sgml : 20121105 20121105103944 ACCESSION NUMBER: 0001554757-12-000305 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 9 CONFORMED PERIOD OF REPORT: 20120930 FILED AS OF DATE: 20121105 DATE AS OF CHANGE: 20121105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Lion Lam Diamond Inc CENTRAL INDEX KEY: 0001511367 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-JEWELRY, WATCHES, PRECIOUS STONES & METALS [5094] IRS NUMBER: 273309602 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-172112 FILM NUMBER: 121178868 BUSINESS ADDRESS: STREET 1: 13007 GREENWAY CHASE COURT CITY: HOUSTON STATE: TX ZIP: 77072 BUSINESS PHONE: 7138288305 MAIL ADDRESS: STREET 1: 13007 GREENWAY CHASE COURT CITY: HOUSTON STATE: TX ZIP: 77072 10-Q 1 lion_lam-10q.htm

U.S. SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 10-Q

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

For the quarterly period ended September 30, 2012

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

Commission File No.333-172112

Lion Lam Diamond Inc.,

(Exact name of registrant as specified in its charter)

Texas	27-3309602
(State or other jurisdiction	(I.R.S. Employer Identification No.)
of incorporation or organization)

14520 Memorial Drive, Suite 206

Houston, Texas 77079

(Address of principal executive offices)

1-713-828-8305

(Issuer's telephone number)

Indicate by checkmark whether the issuer: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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 is a large accelerated filed, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer [ ] Accelerated filer [ ]

Non-accelerated filer [ ] Small Reporting company [X]

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

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 during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). [x] Yes [ ] No

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the most practicable date: 7,000,000 as of November 5, 2012

Lion Lam Diamond Inc.,

Form 10-Q Report Index

	Page No:
PART 1. FINANCIAL INFORMATION
Item 1. Financial Statements
Condensed Balance Sheets( unaudited)	3
Condensed Statements of Operations ( unaudited)	4
Condensed Statements of Cash Flows( unaudited)	5
Notes to financial Statements	6-7
Item 2. Management Discussion and Analysis of Financial Condition	8-9
Item 3. Quantitative and Qualitative Disclosures about Market Risk	9
Item 4. Control and Procedures	9
PART II. OTHER INFORMATION
Item 1. Legal Proceedings	10
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds	10
Item 3. Defaults Upon Senior Securities	10
Item 4. Mine Safety Disclosures	10
Item 5. Other Information	10
Item 6. Exhibit	10
Item 7. Signature	10

Lion Lam Diamond Corporation

(A Development Stage Company)

Condensed Balance Sheets


		As of September, 2012 ( unaudited)		As of December 31, 2012 ( audited)
ASSETS
CURRENT ASSETS
Cash	$	2,868	$	569
Inventory		12,680		19,620
Account Receivable		58,905		-
Stock Subscription Receivable		-		-
TOTAL ASSETS	$	74,453	$	20,189
LIABILITIES AND STOCKHOLDER'S EQITY
Note Payable-Related Party		13,849		29,000
Accrued payable	$	39,896	$	20,039
TOTAL CURRENT LIABILITIES		53,745		49,039

SHAREHOLDER'S EQUITY
Preferred Share 9,998,889,998 authorized, -0- shares issued and outstanding, par value of $0.0001		-		-
Common shares 8,889,998,889 authorized, 7,000,000 shares issued and outstanding, par value of $0.0001	$	700	$	600
Paid-In Capital		145,100		7,700
( Deficit) accumulated During Development Stage		(125,092)		(37,150)
STOCKHOLDERS' EQUITY		20,708		(28,850)
TOTAL LIABILITIES AND STOCHOLDERS' EQUITY	$	74,453	$	20,189

The accompanying notes are an integral part of these financial statements

Lion Lam Diamond Corporation

(A Development Stage Company)

Condensed Statements of Operations

( unaudited)

	Three Months Ended September 30, 2012	Three Months Ended September 30, 2011		Nine Months Ended September 30 2012		Nine Months Ended September 30 2011		From July 14 2010 ( Inception) Through September 30, 2012
Revenue:	$4,000	$44,400	$	151,750	$	50,400	$	206,670
Less: Cost of Good Sold	(2,987)	(31,462)		(126,186)		(35,355)		(165,041)
Gross Profit	1,013	12,938		25,564		15,045		41,629
Operating Expenses:
General and Administrative	(87,091)	9,901		(113,506)		24,426		(164,421)
Total Operating Expenses	(86,078)	3,037		(87,942)				(122,792)
Income ( Loss) from Operating Expense						(9,381)
Interest Expense	-	(231)		-		(1,170)		(2,300)
Provision for Income Taxes	-	-		-		-		-
Net Income ( Loss)	$(86,078)	$2,806	$	(87,942)	$	(10,551)	$	(125,092)
Net Loss per Share Basic and Diluted	$0.00	$0.00	$	0.00	$	0.00		$0.00
Weighted Average Number of Common Share Outstanding	7,000,000	6,000,000		7,000,000		6,000,000

The accompanying notes are an integral part of these financial statements

Lion Lam Diamond Corporation

(A Development Stage Company

Condensed Statements of Cash flows

( unaudited)

	Nine Months Ended September 30, 2012		Nine Months Ended September 30, 2011		From July 14 2010 ( Inception) Through September 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Profit//Loss	$	(87,942)	$	(10,551)	$	(125,092)
ADJUSTMENTS TO NET PROFIT/LOSS:
Interest forgiven by stockholder				1,170		2,300
CHANGE IN OPERATING ASSETS AND LIABILITIES :
Stock-based Compensation		87,500		1,639		87,500
Increase (decrease) in accrued salary payable		19,857		(2,452)		(39,896)
Increase( decrease) in inventory		6,940		(2,452)		(6,944)
Increase ( decrease) in receivable		(58,905)		-		-
Net cash used in operating activities		(32,550)		(10,194)		(82,942)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of common stock for cash		50,000		-		56,000
Borrowing from related Party		(15,151)		-		(29,810)
NET CASH PROVIDED BY FINANCING ACTIVITIES:		34,849				85,810
Net Increase ( decrease) in cash		2,299		(10,194)		2,868
Cash at beginning of period		569		15,156
Cash at end of period		2,868		4,962		2,868
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid in cash	$	-	$	-	$	-
Income taxes paid	$	-	$	-	$	-
SUPPLEMENTAL NON-CASH FINANCING ACTIVITIES:
Interest forgiven	$	-	$	1,170	$	2,300

The accompanying notes are an integral part of these financial statements

Lion Lam Diamond Corporation

(A DEVELOPMENT STAGE Company)

Notes to the Condensed Financial Statements

For the nine months ended September 30, 2012 and 2011 ( unaudited)

NOTE 1 - UNAUDITED INFORMATION

The balance sheet of Lion Lam Diamond Corporation (the “Company”) as of September 30, 2012, and the statements of operations , and cash flows for the 3 and 9-months ended September 30, 2012 have not been audited. However, in the opinion of management, such information includes all adjustments (consisting only of normal recurring adjustments) which are necessary to properly reflect the financial position of the Company as of September 30, 2012, and the results of operations for the 3 and 9 -months ended September 30, 2012.

Certain information and notes normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, although management believes that the disclosures are adequate to make the information presented not misleading. Interim period results are not necessarily indicative of the results to be achieved for an entire year. These financial statements should be read in conjunction with the financial statements and notes to financial statements included in the Company’s audited financial statements as of December 31, 2011 and calendar year then ended.

NOTE 2 – ORGANIZATION AND BUSINESS OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Lion Lam Diamond Corporation was incorporated in Texas on July 14th, 2010. For the nine months ended September 30, 2012, we have generated $151,750 in revenues. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring startup costs and expenses. As a result, the Company incurred accumulated net losses from July 14, 2010 (Inception) through the period ended June 30, 2012 of $(125,092).

YEAR END

The Company has elected December 31 as its year end.

NATURE OF OPERATION

The Company has developed a jewelry wholesale and retail operations which offers polished diamonds and fine jewelry to the public.

BASIC OF PRESENTATION

The accompanying audited financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for the financial information, and with the rules and regulations of the United States Securities and Exchange Commission (“SEC”).

REVENUE RECOGNITION

We recognize revenue from product sales when the following four revenue recognition criteria are met: persuasive evidence of an arrangement exists, delivery has occurred, the selling price is fixed or determinable, and collectability is reasonably assured.

USE OF ESTIMATES

The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could materially differ from those estimates.

CASH AND CASH EQUIVALENTS

For purposes of the statement of cash flows, the Company considers all highly liquid investments and short-term debt instruments with original maturities of three months or less to be cash equivalents. As of September 30, 2012, there were no cash equivalents.

INVENTORY

Inventory consisting of polished diamonds is stated at the lower of cost or market.

EQUIPMENT AND DEPRECIATION

Equipment is stated at cost. Depreciation is calculated using the straight- line method over the estimated useful lives of the related assets, currently set at five years. Expenditures for additions and improvements are capitalized, while repairs and maintenance costs are expensed as incurred. The cost and related accumulated depreciation of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss is recorded in the year of disposal.

INCOME TAXES

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. In assessing the realizability of deferred tax assets, Management evaluates whether it is more likely than not that some portion or all of its deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on Management’s evaluation, the net deferred tax asset was offset by a full valuation allowance in all periods presented. The Company’s deferred tax asset valuation allowance will be reversed if and when the Company generates sufficient taxable income in the future to utilize the tax benefits of the related deferred tax assets.

As of September 30, 2012, the Company had a net operating loss carry-forward of approximately $(125,092) which may be used to offset future taxable income and begins to expire in 2030.

FAIR VALUE MEASUREMENTS

The Company adopted the provisions of ASC Topic 820, "Fair Value Measurements and Disclosures", which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements.

The estimated fair value of certain financial instruments, including cash and cash equivalents, deposits, prepaid expenses, notes payable, and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments.

MC 820 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, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. MC 820 describes three levels of inputs that may be used to measure fair value:

*	level l - quoted prices in active markets for Identical assets or liabilities
*	level 2 - quoted prices for similar assets and liabilities in active markets or inputs that are observable
*	level 3 - inputs that are unobservable (for example cash flow modeling inputs based on assumptions)

STOCK-BASED COMPENSATION

The Company records stock based compensation in accordance with the guidance in ASC Topic 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.

EARNINGS (LOSS) PER COMMON SHARE

Basic net income per share is computed by dividing the net income available to common shareholders (the numerator) for the period by the weighted average number of common shares outstanding (the denominator) during the period. The computation of diluted earnings is similar to basic earnings per share, except that the denominator is increased to include the number of additional common shares that would have been outstanding if potentially dilutive common shares had been issued. As of September 30, 2012, there was no variance between basic and diluted loss per share as there were no potentially dilutive common shares outstanding.

RECENT ACCOUNTING STANDARDS

From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Company’s accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations and cash flows when implemented.

NOTE 3-GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. As noted above, the Company is in the development stage and, accordingly, has generated $206,670 revenues from July 14, 2010 ( Inception) through September 30, 2012. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring startup costs and expenses. As a result, the Company incurred net losses from July 14, 2010 (Inception) through the period ended March 31, 2012 of $(125,092).

The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock and, ultimately, the achievement of significant operating revenues through sales of polished diamonds and sales of our crown products. We have sold several jewelry pieces which resulted in a significant revenue increase for this quarter. Our management is also focusing on accepting orders for our crown products once our registration statement is declared effectiveness by the Commission.

NOTE 4- INVENTORY

During the nine ended September 30, 2012, our inventory consists of polished diamonds acquired from four different national suppliers. Our inventory is stated at the lower of cost or market. We believe historical cost method is more conservative than the market method because polished diamonds tend to have high valuation in the jewelry industry.

NOTE 5 – COMMITMENT AND CONTINGENCIES

Company has entered into an employment contract on July 14, 2010 with our sole officer for executive service for the initial term of thirty-six (36) months in consideration for a salary at the annual rate of not less than $ 30,000.

Item 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION

This section of the prospectus 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 an undue certainty on these forward-looking statements, which apply only as of the date of this prospectus. 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.

PLAN OF OPERATION

Our plan of operation for the next 12 months is divided into the following four Phases:

Phase I: Develop our website

Our website is currently being developed with on-line shopping capabilities. Due to our limited budget of $2,500 for website development, we have outsourced our website development project to the website designer in China. Initially, our website only contains English and Chinese's versions, and we intend to add additional languages to our website in the future to attract potential clients from different Countries. Our website is being developed, and two domain names have been reserved for our websites. The estimate amount of time to complete our first website is 120 days. The time frame to complete this Phase of Operation will be within 120 days after the effectiveness of this registration statement, the management may be able to complete this phase of operation sooner than anticipated.

Phase II: Outsource jewelry design projects

We will outsource our jewelry design project to several jewelry designers with 3-D jewelry design capabilities. One 3-D jewelry designer is: AJC Designing Inc. This firm has more than 10 years of experience designing complex design concepts at a reasonable price. We have a verbal agreement with AJC Designing Inc., pursuant to which AJC Designing Inc. have agreed to provide 3-D design services; however, we have the options to select from a number of 3-D design vendors that could provide similar design services. In addition to AJC Designing Inc., We have three vendors that could provide us with 3-D jewelry designs in additional to AJC Designing Inc., and with which we have verbal agreements. Pursuant to the verbal agreements with these vendors, we are not obligated to place an order with these vendors, and these vendors are not obligated to accept any orders we place. Our average cost per design project is $1,500 or less. This phase involves the creation of one or more prototype crown designs.

We have skilled artisans and goldsmiths use the relevant prototype design that is selected or ordered by a customer to create the physical crown. These skilled artisans and goldsmiths typically take 90 days to complete the creation of each crown. These skilled artisans and goldsmiths are third-party vendors that do not set minimum orders nor required us to enter into any material agreements. We have three skilled artisans and goldsmiths that could provide services to us and with which we have verbal agreements with these skilled artisans and goldsmith, we are not obligated to place orders with these artisans and goldsmiths, and these artisans are not obligated to accept any orders we place. We typically outsourced our manufacturing jobs to these third-party vendors.

Phase III: Purchase of ideal cut diamonds

Our budget to accumulate the diamonds for the 24K crown is estimated at $30,000. We have signed a supply contract with A.D. Diamonds Inc., A.D. Diamonds Inc., do not set any minimum order or restrictions for our orders. We could order a single diamond or a parcel of diamonds at any given time, but we must wire the funds to A.D. Diamonds Inc., prior to its release of shipments to us. We have acquired all the necessary polished diamonds from A.D. Diamonds Inc. and other diamond vendors to complete our first 24K gold crown. Our existing diamond inventories are sufficient to complete one 24K gold crown. Our basic design of the 24K gold crown has nine round brilliant cut diamonds weighted well over one carat each. The estimated time for completing this phase of operation is 30 days for each crown.

Phase IV: Accepting orders or consignments to auction companies

Once our website is completely developed, we will accept orders through our website. Our annual production of the 24K crown is projected to be 25 crowns and adjustments will be made based on supply and demand and our financial resources. We intend to distribute our 24K crown to nationals from different Continents. Consignments of our finished products to auction companies are still our main marketing and sales strategies. Potential bidders from different continents could submit their bids through these auction companies to win these exclusively designed 24K crown.

RESULTS OF OPERATIONS

For the Nine months ended September 30, 2012 and September 30, 2011.

For the nine months ended September 30, 2012 and September 30, 2011, we have generated $151,750 and $50,400, respectively, in revenues. Our net loss for nine months ended September 30, 2012 and September 30, 2011 were $(87,942) and $(10,551) respectively. We have incurred $113,506 and $24,436 for the nine months ended September 30, 2012 and September 30, 2011, respectively, for general and administrative expenses.

LIQUIDITY AND CAPITAL RESOURCES

As of September 30, 2012, we have generated $4,000 in revenues and our total assets were $74,453. We had $2,868 in cash; $12,680 in inventory; $58,905 in account receivable; our total liabilities were $53,745.

OFF-BALANCE SHEET ARRANGEMENT

The Company has no material transactions, arrangements, obligations or other relationships with entities or other persons that have or are reasonably likely to have a material current or future impact, changes in financial condition, results of operations, liquidity, capital expenditures, capital resources, or significant components of revenues or expenses.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

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

ITEM 4. CONTROLS AND PROCEDURES

In connection with the preparation of this quarterly report, an evaluation was carried out by the Company's management, with the participation of the chief executive officer and the chief financial officer, of the effectiveness of the Company disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 ("Exchange Act") as of September 30, 2012. Disclosure controls and procedures are designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized, and reported within the time periods specified in the Commission rules and forms, and that such information is accumulated and communicated to management, including the chief executive officer and the chief financial officer, to allow timely decisions regarding required disclosures.

The matters involving internal controls and procedures that our management considered to be material weaknesses under the standards of the Public Company Accounting Oversight Board were: (1) lack of a functioning audit committee due to a lack of a majority of independent members and a lack of a majority of outside directors on our board of directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures; (2) inadequate segregation of duties consistent with control objectives; and (3) ineffective controls over period end financial disclosure and reporting processes. The aforementioned material weaknesses were identified by our Chief Executive Officer in connection with the review of our financial statements as of September 30, 2012.

Management believes that the material weaknesses set forth above did not have an effect on our financial results.

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

Management is not aware of any legal proceedings contemplated by any governmental authority or any other party involving us or our properties. As of the date of this Quarterly Report, no director, officer or affiliate is (i) a party adverse to us in any legal proceeding, or (ii) has an adverse interest to us in any legal proceedings. Management is not aware of any other legal proceedings pending or that have been threatened against us or our properties.

Item 1A. RISK FACTORS

We are a small reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

There were no unregistered sales of equity securities during the quarterly period ended September 30, 2012.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None

ITEM 4. MINE SAFETY DISCLOSURE

Not applicable

ITEM 5. OTHER INFORMATION

None

ITEM 6. EXHIBITS

Exhibit 31.1 Certificate of Principal Executive Officer and Principal Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Exhibit 32.1 Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Exhibit 101 XBRL data files of Financial Statements and notes contained in this Quarterly Report on Form 10Q.

* 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.”

ITEM 7. 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.

Lion Lam Diamond Inc.

/s/ David Lam

David Lam

Chief Executive Officer/Chief Financial Officer

Principle Accounting Officer

November 5, 2012

EX-31.1 2 ex31_1.htm

I, David Lam, certify that:

1. I have reviewed this quarterly report on Form 10-Q for the period ended September 30, 2012 of Lion Lam Diamond Inc.,

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15-d-15(f)) for the registrant and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5. The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.


November 5, 2012	LION LAM DIAMOND INC. /s/ David Lam
	David Lam
	Principal Executive Officer/ Principal Financial Officer

EX-32.1 3 ex32_1.htm

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of Lion Lam Diamond Inc. (the “Company”) on Form 10-Q for the period ended September 30, 2012 as filed with the Securities and Exchange Commission on the date hereof (the “report”),

I, David Lam, Chief Executive Officer and Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)

The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2)

The information contained in this Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

Lion Lam Diamond Inc.,


Date: November 5, 2012		*/s/ David Lam*

		DAVIDLAM
		Chief Financial Officer, Chief Executive Officer

EX-101.INS 4 lldi-20120930.xml XBRL INSTANCE FILE 0001511367 2012-01-01 2012-09-30 0001511367 2012-09-30 0001511367 LLDI:UnauditedMember 2012-09-30 0001511367 2012-12-31 0001511367 2012-07-01 2012-09-30 0001511367 2011-07-01 2011-09-30 0001511367 2011-01-01 2011-09-30 0001511367 2010-07-14 2012-09-30 iso4217:USD xbrli:shares iso4217:USD xbrli:shares Lion Lam Diamond Inc 0001511367 10-Q 2012-09-30 false --12-31 No No Yes Smaller Reporting Company Q3 2012 7000000 NOTE 1 - UNAUDITED INFORMATION The balance sheet of Lion Lam Diamond Corporation (the Company) as of September 30, 2012, and the statements of operations , and cash flows for the 3 and 9-months ended September 30, 2012 have not been audited. However, in the opinion of management, such information includes all adjustments (consisting only of normal recurring adjustments) which are necessary to properly reflect the financial position of the Company as of September 30, 2012, and the results of operations for the 3 and 9 -months ended September 30, 2012.   Certain information and notes normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted, although management believes that the disclosures are adequate to make the information presented not misleading. Interim period results are not necessarily indicative of the results to be achieved for an entire year. These financial statements should be read in conjunction with the financial statements and notes to financial statements included in the Companys audited financial statements as of December 31, 2011 and calendar year then ended. NOTE 2 ORGANIZATION AND BUSINESS OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES   Lion Lam Diamond Corporation was incorporated in Texas on July 14th, 2010. For the nine months ended September 30, 2012, we have generated $151,750 in revenues. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring startup costs and expenses. As a result, the Company incurred accumulated net losses from July 14, 2010 (Inception) through the period ended June 30, 2012 of $(125,092). . YEAR END   The Company has elected December 31 as its year end.   NATURE OF OPERATION   The Company has developed a jewelry wholesale and retail operations which offers polished diamonds and fine jewelry to the public.   BASIC OF PRESENTATION   The accompanying audited financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) for the financial information, and with the rules and regulations of the United States Securities and Exchange Commission (SEC).      REVENUE RECOGNITION   We recognize revenue from product sales when the following four revenue recognition criteria are met: persuasive evidence of an arrangement exists, delivery has occurred, the selling price is fixed or determinable, and collectability is reasonably assured.   USE OF ESTIMATES   The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods.  Actual results could materially differ from those estimates.   CASH AND CASH EQUIVALENTS For purposes of the statement of cash flows, the Company considers all highly liquid investments and short-term debt instruments with original maturities of three months or less to be cash equivalents. As of September 30, 2012, there were no cash equivalents.   INVENTORY   Inventory consisting of polished diamonds is stated at the lower of cost or market.   EQUIPMENT AND DEPRECIATION   Equipment is stated at cost. Depreciation is calculated using the straight- line method over the estimated useful lives of the related assets, currently set at five years. Expenditures for additions and improvements are capitalized, while repairs and maintenance costs are expensed as incurred. The cost and related accumulated depreciation of property and equipment sold or otherwise disposed of are removed from the accounts and any gain or loss is recorded in the year of disposal.   INCOME TAXES   Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. In assessing the realizability of deferred tax assets, Management evaluates whether it is more likely than not that some portion or all of its deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. Based on Managements evaluation, the net deferred tax asset was offset by a full valuation allowance in all periods presented. The Companys deferred tax asset valuation allowance will be reversed if and when the Company generates sufficient taxable income in the future to utilize the tax benefits of the related deferred tax assets.   As of September 30, 2012, the Company had a net operating loss carry-forward of approximately $(125,092) which may be used to offset future taxable income and begins to expire in 2030.    FAIR VALUE MEASUREMENTS   The Company adopted the provisions of ASC Topic 820, "Fair Value Measurements and Disclosures", which defines fair value as used in numerous accounting pronouncements, establishes a framework for measuring fair value and expands disclosure of fair value measurements.   The estimated fair value of certain financial instruments, including cash and cash equivalents, deposits, prepaid expenses, notes payable, and accrued expenses are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments.   MC 820 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, which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. MC 820 describes three levels of inputs that may be used to measure fair value:   <table cellspacing="0" cellpadding="0" style="font: 11pt Arial, Helvetica, Sans-Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 4%; text-align: justify">*</td> <td style="width: 96%; text-align: justify">level l - quoted prices in active markets for Identical assets or liabilities</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">*</td> <td style="text-align: justify">level 2 - quoted prices for similar assets and liabilities in active markets or inputs that are observable</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">*</td> <td style="text-align: justify">level 3 - inputs that are unobservable (for example cash flow modeling inputs based on assumptions)</td></tr> </table>   STOCK-BASED COMPENSATION   The Company records stock based compensation in accordance with the guidance in ASC Topic 718 which requires the Company to recognize expense related to the fair value of its employee stock option awards.  This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.   EARNINGS (LOSS) PER COMMON SHARE   Basic net income per share is computed by dividing the net income available to common shareholders (the numerator) for the period by the weighted average number of common shares outstanding (the denominator) during the period. The computation of diluted earnings is similar to basic earnings per share, except that the denominator is increased to include the number of additional common shares that would have been outstanding if potentially dilutive common shares had been issued. As of September 30, 2012, there was no variance between basic and diluted loss per share as there were no potentially dilutive common shares outstanding.   RECENT ACCOUNTING STANDARDS   From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board or other standard setting bodies that may have an impact on the Companys accounting and reporting. The Company believes that such recently issued accounting pronouncements and other authoritative guidance for which the effective date is in the future either will not have an impact on its accounting or reporting or that such impact will not be material to its financial position, results of operations and cash flows when implemented. NOTE 3-GOING CONCERN   The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. As noted above, the Company is in the development stage and, accordingly, has generated $206,670 revenues from July 14, 2010 ( Inception) through September 30, 2012. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring startup costs and expenses. As a result, the Company incurred net losses from July 14, 2010 (Inception) through the period ended March 31, 2012 of $(125,092).   The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock and, ultimately, the achievement of significant operating revenues through sales of polished diamonds and sales of our crown products. We have sold several jewelry pieces which resulted in a significant revenue increase for this quarter. Our management is also focusing on accepting orders for our crown products once our registration statement is declared effectiveness by the Commission.

NOTE 4- INVENTORY   During the nine ended September 30, 2012, our inventory consists of polished diamonds acquired from four different national suppliers. Our inventory is stated at the lower of cost or market. We believe historical cost method is more conservative than the market method because polished diamonds tend to have high valuation in the jewelry industry.

NOTE 5 COMMITMENT AND CONTINGENCIES   Company has entered into an employment contract on July 14, 2010 with our sole officer for executive service for the initial term of thirty-six (36) months in consideration for a salary at the annual rate of not less than $ 30,000.

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INVENTORY	9 Months Ended
Sep. 30, 2012
Inventory Disclosure [Abstract]
INVENTORY	NOTE 4- INVENTORY During the nine ended September 30, 2012, our inventory consists of polished diamonds acquired from four different national suppliers. Our inventory is stated at the lower of cost or market. We believe historical cost method is more conservative than the market method because polished diamonds tend to have high valuation in the jewelry industry.

INVENTORY

9 Months Ended

Sep. 30, 2012

Inventory Disclosure [Abstract]

INVENTORY

NOTE 4- INVENTORY

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

+ References+ Details

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GOING CONCERN	9 Months Ended
Sep. 30, 2012
Notes to Financial Statements
GOING CONCERN	NOTE 3-GOING CONCERN The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. As noted above, the Company is in the development stage and, accordingly, has generated $206,670 revenues from July 14, 2010 ( Inception) through September 30, 2012. Since its inception, the Company has been engaged substantially in financing activities and developing its business plan and incurring startup costs and expenses. As a result, the Company incurred net losses from July 14, 2010 (Inception) through the period ended March 31, 2012 of $(125,092). The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock and, ultimately, the achievement of significant operating revenues through sales of polished diamonds and sales of our crown products. We have sold several jewelry pieces which resulted in a significant revenue increase for this quarter. Our management is also focusing on accepting orders for our crown products once our registration statement is declared effectiveness by the Commission.

GOING CONCERN

9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

GOING CONCERN

NOTE 3-GOING CONCERN

XML 15 R2.htm IDEA: XBRL DOCUMENT

Balance Sheets (USD $)	Dec. 31, 2012	Sep. 30, 2012 Unaudited
CURRENT ASSETS
Cash	$ 569	$ 2,868
Inventory	19,620	12,680
Account Receivable		58,905
Stock Subscription Receivable
TOTAL ASSETS	20,189	74,453
LIABILITIES AND STOCKHOLDERS’ EQITY
Note Payable-related Party	29,000	13,849
Accrued payable	20,039	39,896
TOTAL CURRENT LIABILITIES	49,039	53,745
SHAREHOLDERS’ EQUITY
Preferred Share 9,998,889,998 authorized, -0- shares issued and outstanding, par value of $0.0001
Common shares 8,889,998,889 authorized, 7,000,000 shares issued and outstanding, par value of $0.0001	600	700
Paid-In Capital	7,700	145,100
( Deficit) accumulated During Development Stage	(37,150)	(125,092)
STOCKHOLDERS’ EQUITY	(28,850)	20,708
TOTAL LIABILITIES AND STOCkHOLDERS’ EQUITY	$ 20,189	$ 74,453

XML 16 R6.htm IDEA: XBRL DOCUMENT

UNAUDITED INFORMATION

9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

UNAUDITED INFORMATION

NOTE 1 - UNAUDITED INFORMATION

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ORGANIZATION AND BUSINESS OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

ORGANIZATION AND BUSINESS OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 – ORGANIZATION AND BUSINESS OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

YEAR END

The Company has elected December 31 as its year end.

NATURE OF OPERATION

The Company has developed a jewelry wholesale and retail operations which offers polished diamonds and fine jewelry to the public.

BASIC OF PRESENTATION

REVENUE RECOGNITION

USE OF ESTIMATES

CASH AND CASH EQUIVALENTS

INVENTORY

Inventory consisting of polished diamonds is stated at the lower of cost or market.

EQUIPMENT AND DEPRECIATION

INCOME TAXES

As of September 30, 2012, the Company had a net operating loss carry-forward of approximately $(125,092) which may be used to offset future taxable income and begins to expire in 2030.

FAIR VALUE MEASUREMENTS

*	level l - quoted prices in active markets for Identical assets or liabilities
*	level 2 - quoted prices for similar assets and liabilities in active markets or inputs that are observable
*	level 3 - inputs that are unobservable (for example cash flow modeling inputs based on assumptions)

STOCK-BASED COMPENSATION

EARNINGS (LOSS) PER COMMON SHARE

RECENT ACCOUNTING STANDARDS

XML 19 R3.htm IDEA: XBRL DOCUMENT

Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2012	Sep. 30, 2012 Unaudited
Preferred Share authorized	9,998,889,998	9,998,889,998
Preferred Share issued and outstanding	0	0
Preferred Share par value	$ 0.0001	$ 0.0001
Common shares authorized	8,889,998,889	8,889,998,889
Common shares issued	6,000,000	7,000,000
Common shares outstanding	6,000,000	7,000,000
Common shares par value	$ 0.0001	$ 0.0001

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

+ References+ Details

- Definition

Face amount or stated value per share of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer); generally not indicative of the fair market value per share.

+ References+ Details

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Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 30, 2012
Document And Entity Information
Entity Registrant Name	Lion Lam Diamond Inc
Entity Central Index Key	0001511367
Document Type	10-Q
Document Period End Date	Sep. 30, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	7,000,000
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2012

XML 21 R4.htm IDEA: XBRL DOCUMENT

Statements of Operations (Unaudited) (USD $)	3 Months Ended		9 Months Ended		27 Months Ended
Statements of Operations (Unaudited) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012
Income Statement [Abstract]
Revenue:	$ 4,000	$ 44,400	$ 151,750	$ 50,400	$ 206,670
Less: Cost of Good Sold	(2,987)	(31,462)	(126,186)	(35,355)	(165,041)
Gross Profit	1,013	12,938	25,564	15,045	41,629
Operating Expenses:
General and Administrative	(87,091)	9,901	(113,506)	24,426	(164,421)
Total Operating Expenses	(86,078)	3,037	(87,942)		(122,792)
Income ( Loss) from Operating Expense				(9,381)
Interest Expense		(231)		(1,170)	(2,300)
Provision for Income Taxes
Net Income ( Loss)	$ (86,078)	$ 2,806	$ (87,942)	$ (10,551)	$ (125,092)
Net Loss per Share Basic and Diluted	$ 0.00	$ 0.00	$ 0.00	$ 0.00	$ 0.00
Weighted Average Number of Common Share Outstanding	7,000,000	6,000,000	7,000,000	6,000,000

XML 22 R5.htm IDEA: XBRL DOCUMENT

Statements of Cash Flows (Unaudited) (USD $)	9 Months Ended		27 Months Ended
Statements of Cash Flows (Unaudited) (USD $)	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Profit//Loss	$ (87,942)	$ (10,551)	$ (125,092)
Interest forgiven by stockholder		1,170	2,300
CHANGE IN OPERATING ASSETS AND LIABILITIES :
Stock-based Compensation	87,500	1,639	87,500
Increase (decrease) in accrued salary payable	19,857	(2,452)	(39,896)
Increase( decrease) in inventory	6,940	(2,452)	(6,944)
Increase ( decrease) in receivable	(58,905)
Net cash used in operating activities	(32,550)	(10,194)	(82,942)
CASH FLOWS FROM FINANCING ACTIVITIES:
Issuance of common stock for cash	50,000		56,000
Borrowing from related Party	(15,151)		(29,810)
NET CASH PROVIDED BY FINANCING ACTIVITIES:	34,849		85,810
Net Increase ( decrease) in cash	2,299	(10,194)	2,868
Cash at beginning of period	569	15,156
Cash at end of period	2,868	4,962	2,868
SUPPLEMENTAL CASH FLOW INFORMATION:
Interest paid in cash
Income taxes paid
SUPPLEMENTAL NON-CASH FINANCING ACTIVITIES:
Interest forgiven		$ 1,170	$ 2,300

XML 23 R10.htm IDEA: XBRL DOCUMENT

COMMITMENT AND CONTINGENCIES

9 Months Ended

Sep. 30, 2012

Notes to Financial Statements

COMMITMENT AND CONTINGENCIES

NOTE 5 – COMMITMENT AND CONTINGENCIES

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